3.13.36  EPMF Account Numbers (Cont. 1)

3.13.36.19 
Integrated Data Retrieval System (IDRS)

3.13.36.19.2 
IDRS Research Tools/Command Codes

3.13.36.19.2.10  (07-01-2015)
Command Code INOLE

  1. The CC INOLE accesses the NAP with a definer code and TIN.

  2. The definer code determines whether the input TIN is edited or not edited and whether a file source is needed.

  3. Definer code "G" with CC INOLE.

    1. Use this definer when you don’t know the TIN type or the master file.

    2. An unedited TIN or an edited TIN and file source may be input.

    3. The display is limited entity data from every master file that matches the TIN input.

    4. If there is only one TIN on the NAP that matches the input it defaults to the definer "S" display.

  4. Definer code "T" with CC INOLE.

    1. Use when you want to know if the TIN is on more than one master file and the filer name and address.

    2. This definer also lists the plan numbers (if any) for EPMF accounts.

    3. An edited TIN must be input, a file source must not.

    4. If there is only one TIN that matches the input it defaults to the definer "S" display.

  5. The figure below shows a format and description of definer codes for CC INOLE. See Figure 3.13.36-5.

    Figure 3.13.36-5
    FORMAT: DESCRIPTION:
    INOLEGnnnnnnnnn Displays name line information available for any account associated with that TIN.
    INOLETnnn-nn-nnnn
    or
    INOLETnn-nnnnnnn
    Displays name line and address information for all accounts with the same TIN
    INOLESnnn-nn-nnnn
    or
    INOLESnn-nnnnnnn
    Displays specific data for the account addressed
    INOLEXnnn-nn-nnnn
    or
    INOLEXnn-nnnnnnn
    Displays Social Security Administration (SSA) name controls, cross-reference, and merge transaction information.
    INOLEPnn-nnnnnnn Displays EPMF plan information. A total of ten plan names can be shown on one screen.
  6. The INOLET screen displays BMF and/or EPMF entity information of the requested EIN.

  7. For more information on CC INOLE see IRM 2.3.47 .

3.13.36.19.2.11  (07-01-2015)
Command Code LETER/LPAGE/LPAGD

  1. These CCs are programs that work in IDRS real time to send IDRS CORRESPONDEX letters. Enter CC LETER with a TIN and other necessary information. CC LETER runs a security check against the IDRS user to protect taxpayer data. If the security check passes, the TIF is searched for the related name and address. If the TIN isn't located on the TDI, LETER checks the NAP. If the account isn't on the NAP, CC LETER generates the CC LPAGE screen with the name and address lines left blank; but if CC LETER finds a match, it builds an LPAGE screen with the name and address in the proper fields. CC LPAGE is the second step in building a letter. Enter all the information needed to generate a taxpayer letter, including the salutation, selective paragraph codes, signature title code and fill-in content.

  2. Use CC LPAGD to delete a letter sent on the same day. The same employee who input the original letter must input the LPAGD using the same TIN, MFT code, tax period, plan number, and form letter number. All these fields, including the input employee number must match or it won't delete the letter request and a letter to the taxpayer generates.

  3. See Figure 3.13.36-6 below for a list of CC LETER formats and descriptions. For more information on CC LETER see IRM 2.4.6 .

    Figure 3.13.36-6

    FORMAT: DESCRIPTION:
    LETER nn-nnnnnnnP nn yyyymm nnnn
    nnnnC
    Requests information from NAP to generate CC LPAGE screen
    LPAGD nn-nnnnnnnP nn yyyymm nnn
    nnnnC
    Deletes letter (must be input the same day as letter request).

3.13.36.19.2.12  (07-01-2015)
Command Code MFREQ/RECON

  1. Use CC MFREQ with Definers "C" or "D" to request an entity module or a tax module and its related entity data when case control isn't required.

    1. MFREQ with Definer "C" downloads the module data from CFOL to the local IDRS while the user is waiting on-line. The real module must not be on the local IDRS system (TIF). The module extracts to the TIF again via the Weekly TIF update approximately two weeks after the request.

    2. MFREQ with Definer "D" brings the module data from master file to the local IDRS approximately two weeks from the time of the request.

    3. Accessible files include IMF, BMF, IRAF, and EPMF.

  2. The figure below shows a format and description for CC MFREQ. See Figure 3.13.36-7

    Figure 3.13.36-7

    FORMAT: DESCRIPTION:
    MFREQCNN-NNNNNNNP
    74 200912 NAME 001
    MFT, Tax Period, Name Control and Plan number
    MFREQCNN-NNNNNNNP
    00 000000 NAME
    Zeros can be used for MFT and Tax Period without the plan number if doing MFREQ for ENMOD
  3. Use CC RECON with blank definers only to request an entity module or a tax module and its related entity data when case control isn't required.

    1. A real module must already exist on IDRS. The module extracts from master file to the TIF again via the Weekly TIF Update batch routines approximately two weeks after the request is input.

    2. Accessible files include IMF, BMF, and EPMF.

  4. The figure below shows a format and description for CC RECON. See Figure 3.13.36-8

    Figure 3.13.36-8
    FORMAT: DESCRIPTION:
    RECON NN-NNNNNNNP
    74 200912 NAME 001
    MFT, Tax Period, Name Control and Plan number
    RECON NN-NNNNNNNP
    00 000000 NAME
    Zeros can be used for MFT and Tax Period without the plan number if doing RECON for ENMOD

3.13.36.19.2.13  (07-01-2015)
Command Code NAMES, NAMEI, NAMEE, NAMEB, FINDS and FINDE

  1. Name Search Facility (NSF) allows IDRS users to query a national file of name and address data at Martinsburg Computer Center (MCC) using a taxpayer name and address to locate a Social Security Number (SSN) or an Employer Identification Number (EIN). The NSF contains the full taxpayer name as it was filed on a return. It maintains multiple addresses for each taxpayer name. The NSF stays current with real-time updates, and daily and weekly batch updates. CCs NAMEB/NAMEI are the primary method of accessing the NSF. See IRM 2.3.60 for more information.

    • CC NAMES and CC NAMEI searches for SSNs.

    • CC NAMES and CC NAMEI searches for both primary and secondary filer names.

    • CC NAMEE and CC NAMEB searches for EINs.

    • CC NAMEE and CC NAMEB searches for both primary and "doing-business-as (DBA)" names.

    • CC FINDS searches for the primary and secondary SSN/IRSN/ITIN.

    • CC FINDE searches for EINs.

  2. The figure below shows a format and description of NAMEB/NAMEI. See Figure 3.13.36-9

    Figure 3.13.36-9

    FORMAT: DESCRIPTION:
    NAMES/NAMEI Researches the NSF at MCC for a taxpayer's SSN.
    NAMEE/NAMEB Researches the NSF at MCC for a business EIN.
  3. Use CC NAMEB with a CC Definer –

    DEFINER CODE: DEFINER DESCRIPTION:
    B Only BMF records are displayed
    E Only EPMF records are displayed
    N Only ANMF records are displayed
    X A hardcopy listing is desired

3.13.36.19.2.14  (07-01-2015)
Command Code REQ77/FRM77

  1. Use CC REQ77/FRM77 to input transactions resulting from the analysis of the taxpayer responses to CP 403 and CP 406. Use these notice responses to input transaction codes 151 to move incorrectly posted returns from one module to another. CC REQ77 with a blank definer results in the FRM77 format. If no taxpayer account information (TIN, MFT code, Tax period, and name control) generates from the input of REQ77 with a blank definer, then use a prior CC ENMOD or SUMRY if the input transaction changes entity information. Use CC TXMOD if the transaction addresses a tax module. If the taxpayer account information generates from the input of a REQ77, no prior CC is needed. See IRM 2.4.19 , IDRS Terminal Input, for detailed explanation of input.

    Figure 3.13.36-10

    FORMAT: Description:
    REQ77 Requests the CC REQ77 format after accessing a prerequisite.

3.13.36.19.2.15  (07-01-2015)
Command Code TERUP

  1. The purpose of these CC TERUP and TERUP (Definer P) is to allow an employee to delete his/her erroneous entry on the day of input. An employee can only delete his/her own entries. Input of any one of these CCs creates a transaction record matched with all of that day’s IDRS transactions during end of day processing. Any transaction whose data elements match those same data elements of the TERUP transaction is deleted. This deletion takes place before a DLN being assigned or a transaction being generated for master file processing.

    Note:

    The TERUP transaction sequence number must match the targeted transaction sequence number exactly in order for the deletion to occur. If these don't match, the deletion won't take place. When CC TERUP is input and subsequently deletes the transaction, the pending status of the deleted transaction appears as "DQ" on the following day.

  2. CC TERUP (Definer P) can only be used for the EPMF to delete a transaction code input to EPLANR.

    Note:

    Either CC TXMODA or ENMOD must precede CC TERUP.

  3. For more information on CC TERUP see IRM 2.4.13.

3.13.36.19.2.16  (07-01-2015)
Command Code ASGNI/ASGNB

  1. Use CC ASGNB when resolving TDI’s. ASGNB has five functions present on the TIF, but EPMF entity is only concerned with one: posting notice codes for subsequent processing and alpha case codes. ASGNI processes IMF accounts and ASGNB processes BMF and ANMF accounts.

  2. If the user enters CC ASGNB, ASGNB appears on the screen.

    1. Use CC ASGNB with Definer Code F to delay the notice. Use Notice Code D to delay action on an account for the number of cycles requested. The number of cycles may be 00–15.

    2. Use CC ASGNB with Definer Code L after inputting CC ENMOD or SUMRY, and if input with a two digit number of cycles delays action on the account the number of cycles input.

    3. Use CC ASGNB with Notice Code R to reissue a TDI.

    Note:

    More than one delay can be input and more than one notice can be reissued on this format.

  3. CC ASGNB brings up the ASGNB input screen. See IRM 2.4.27, IDRS Terminal Input, for detailed explanation for input.

3.13.36.19.2.17  (07-01-2015)
Command Code TXMOD/SUMRY

  1. Use CC TXMOD to request a display of all tax module information for a specific tax period on the TIF. The display consists of entity data, posted returns, posted transactions, pending transactions, and reject data and is available on IDRS TIF. Transaction DLNs are shown if Command Code Definer D or L is input. A command code definer is required for CC TXMOD. Definer (A) displays most tax module information present on the TIF. See IRM 2.3.11, IDRS Terminal Responses, for detailed explanation for input.

  2. Use CC SUMRY in tax account research. Normally use it as a first contact with IDRS because it provides an overall display of the filer’s account by giving a summary of all tax modules on IDRS for a specific EIN. The display shows entity data on lines 1 and 2, tax module data, tax period, various indicators, IDRS status, control base information, control DLN, IDRS module balances and freeze codes for a specific tax period. Other tax period data follow every two lines until all tax modules have been summarized.

  3. For more information on CC TXMOD/SUMRY see IRM 2.3.11.

3.13.36.20  (07-01-2015)
Requesting Documents

  1. EFAST processed returns aren't available in hard copy. You must research IDRS CC ERTVU to view these returns. The EFAST2 Website can also be used for research to view and print Form 5500 series filings.

  2. If a filer from an employee plan requests a copy of their Form 5500, Annual Return/Report of Employee Benefit Plan Participants, the filer must send the request to the Department of Labor (DOL) at the following address:

    Public Disclosure Room N-1513
    Employee Benefits Security Administration
    U.S. Department of Labor
    200 Constitution Avenue, NW
    Washington, DC 20210–1111

  3. Send Public Disclosure requests for Employee Plan Form 5500 Series (except for the Form 5500–EZ, Annual Return of One Participant Pension Benefit Plan) to the DOL at the address above.

  4. If the filer requests a copy of their Form 5500–EZ, route the request to OAMC EP Accounts M/S 6552.

    Internal Revenue Service
    Mail Stop 6552
    1973 North Rulon White Blvd.
    Ogden, UT 84404

3.13.36.21  (07-01-2015)
EIN Assignment

  1. Entity may need to assign EINs while working correspondence, TDI’s, and Forms SS–4 attached to returns. Refer to IRM 21.7.13, Assigning Employer Identification Numbers (EIN).

  2. If you don’t find an EIN after research and the one on the return belongs to another filer:

    1. Assign an EIN using CC ESIGN with Master File Indicator (MFI) "P."

    2. Use Abbreviations when necessary to limit the number of characters to a total of 70. Be sure you don't change the essence of the sponsor/employer's name line when you abbreviate. See the Chart of Employee Plans Abbreviations, IRM 3.13.36.22.4 (19).

    3. Use the appropriate notice indicator with the valid MFI to generate a notice to the filer informing them of the new EIN.

  3. Use this ERAS (EIN Research and Assignment System) command code to assign a new EIN when the Entity function determines that no EIN exists for the entity.

  4. ERAS analyzes the Master File Indicator (MFI) input to determine what series EIN to assign.

  5. Use the following MFI when assigning an EIN:

    1. MFI "P" generates a TC 000 to both the BMF and EPMF. Use this MFI when assigning an EIN to the employer/sponsor of a plan.

    2. MFI "O" generates a TC 000 to the BMF with no filing requirements. Use this MFI when assigning an EIN to the administrator of a plan or to the pension/profit-sharing/retirement fund or trust with no employees (no BMF return will be filed—the EIN is for record-keeping purposes only).

    3. MFI "B" generates a TC 000 to the BMF. Use this MFI when assigning an EIN to the pension/profit-sharing/retirement plan fund or trust with employees.

  6. Input the appropriate EPMF Notice Indicator to generate the correct notice to the filer. A CP 58X generates to the filer informing them of their EIN along with a Form SS-4 to complete and return to the IRS. When we receive the Form SS-4, input CC ESIGNU.

  7. EPMF Notice Indicators must be followed by a Return Identity Code and tax period. See Figure 3.13.36-11 for Notice Indicators and Return ID Codes.

  8. Trust EIN—The trust identification number identifies the pension benefit fund/trust in which all or part of the assets of the plan may be placed.

    1. Form SS–4 request for EIN for trust—refer to IRM 21.7.13, Assigning Employer Identification Numbers (EIN).

    2. VEBA Trust—Voluntary Employees Beneficiary Association Trust. This EIN shouldn't be used to file Form 5500 series returns. Each sponsor must file using his/her own EIN.

  9. Entity receives requests to re-establish EINs for Retirement Trusts, Profit sharing Plans or Pension Plans if the account dropped from master file due to inactivity. The requests come in the form of a fax, Form 4442, Form 945 or in rare cases by e-mail from filers or Employee Plan Practitioners. Batch these requests on BBTS as correspondence with a 10 day turnaround timeframe. The cases are in batches of 25, with a 30 day aged criteria. Use the following procedures to re-establish the EIN by inputting a TC 000.

    IF: AND: THEN:
    IDRS research on an EIN indicates no record found
    1. The EIN provided is in the valid range, verify the EIN by accessing CC ESIGN on the B tape.

    2. The EIN provided doesn't belong to another filer.

    3. The EIN provided isn't a re-configuration of a SSN.

    4. Research the Schedule P filed by the corporation.

    5. Contact the filer for verification of the EIN by requesting a copy of the CP 57X.

    Input a TC 000 to re-establish the EIN with the information provided. Don't ESIGN a new EIN.
    Notify the filer of their EIN.

    Note:

    Re-establish the EIN needs on the BMF.

    Note:

    For additional Form 945 instructions – refer to IRM 3.13.2, BMF Account Numbers.

  10. The filer shouldn't use the trust EIN to file the 5500 return with three rare exceptions:

    1. A multiple-employer plan (Form 5500 Part 1 Box A(1), A(3), or A(4) is checked) may use a trust EIN to file.

    2. A single-employer plan may only use the trust EIN if the sole-proprietor sponsor died or gone bankrupt and the sponsor hasn't changed and/or the assets weren’t distributed or transferred. This should only be used to file a final return.

    3. The trust EIN may be used to file a Form 5500–EZ, or Form 5500-SF in lieu of Form 5500-EZ, only if the employer has no other EIN on the BMF or EPMF. If after researching IDRS, you determine that the filer is filing using his trust EIN because he isn't required to have an EIN for his business, don't assign another EIN. Ensure that the EIN is truly the plan’s trust EIN and not the EIN of the bank or other entity.

  11. If an employer/sponsor states that they have more than 500 pensions or welfare benefit plans, assign a new identification number to accommodate the additional plans.

    1. Assign another EIN to the entity and add "Second EIN for Plans" to the sponsor entity name line on IDRS. Suppress the notice with Notice-Information-Cd "D" .

    2. Send the filer a letter indicating why we assigned the second EIN.

    Figure 3.13.36-11

    EIN FOR: ASSIGNED BY: NOTICE INDICATOR: CP NOTICE: MFI:
    Taxpayer SS–4 F 580 A P
      SS–4 more than 2 name lines F 580 B  
    Plan Sponsor/Employer 5500 Return no EIN P 581 P
    Administrator SS–4 G 582 A O
      SS–4 more than 2 name lines G 582 B  
    Trust SS–4 H 583 A B & O
      SS–4 more than 2 name lines H 583 B  
    Administrator 5500 return unidentified EIN J 584 O

    Figure 3.13.36-12

    FORM: FILING REQUIREMENT: RETURN ID CODE: DOC CODE:
    5500 X 74 37
    5500–EZ N 7E 31
    5500–SF T   32
    5308   00 77
    5330   35 35
  12. Include the following information when using CC ESIGN to assign an EIN.

    1. Master File Indicator

    2. Location Code – EIN Prefix

    3. Name Control

    4. Entity Name and Address Information

    5. Notice Information Code

    6. Return Identity Code

    7. Return Identity Tax Period

    8. Phone Number

    9. Remarks

    Note:

    See IRM 3.13.36.19.2.7, CC ESIGN

  13. The Form SS–4 process is at three campuses: Cincinnati, Brookhaven, and Philadelphia. The following is a list of Campuses and their respective EIN Prefixes for EIN assignment. See Figure 3.13.36-13 .

    Figure 3.13.36-13

    CAMPUS: EIN PREFIXES:
    ANDOVER 10, 12
    ATLANTA 60, 67
    AUSTIN 50, 53
    BROOKHAVEN 01, 02, 03, 04, 05, 06, 11, 13, 14, 16, 21, 22, 23, 25, 34, 51, 52, 54, 55, 56, 57, 58, 59, 65
    CINCINNATI 30, 32, 35, 36, 37, 38, 61
    FRESNO 15, 24
    KANSAS CITY 40, 44
    MEMPHIS 94, 95
    OGDEN 80, 90
    PHILADELPHIA 26, 27, 39, 41, 42, 43, 45, 46, 47, 48, 62, 63, 64, 66, 68, 71, 72, 73, 74, 75, 76, 77, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 98, 99
    INTERNET EIN 20, 26, 27, 45
    Small Business Association (SBA) 31
    Fictitious EIN 78, 79

3.13.36.21.1  (07-01-2015)
Bulk/Bank Assignment Requests

  1. The Bulk/Bank EIN program assigns blocks of EIN(s) to a fiduciary or any other person authorized to represent 10 or more trusts/estates or pension plans. For additional information regarding Bulk/Bank Assignment Requests, see IRM 21.7.13, Assigning Employer Identification Numbers.

3.13.36.21.2  (07-01-2015)
Form SS–4 Processing

  1. When assigning an EIN from a Form SS–4, input MFI "P" if the taxpayer is requesting the EIN for the sponsor of a pension or welfare plan.

    Exception:

    If the taxpayer indicates that they are a Pension Trust or Administrator, by checking the box on Form SS–4, input MFI "O" .

  2. If needing additional information, refer to the IRM 21.7.13, Assigning Employer Identification Numbers

3.13.36.22  (07-01-2015)
EPMF Entity Changes

  1. Entity changes occur through the posting of the EFAST/EFAST2 return, or a campus processed Form 5500-EZ ; however, sponsor entity changes may be input through IDRS via CC BNCHG and administrator and plan entity changes are input via CC EPLAN.

3.13.36.22.1  (07-01-2015)
Preparation of Entity Changes

  1. Before inputting any entity changes:

    1. Complete all necessary research to ensure the changes are valid. See IRM 3.13.36.19 for research instructions. If in doubt, contact the filer.

    2. Check for any IDRS controls. If found, follow local procedures to contact the employee with the control.

    3. Check for an unreversed TC 420 or TC 424. This indicates an open AIMS base. If the status is 08 or under, make the entity change. If the status is 10 or higher, the case is assigned to the group or agent. Write up a referral for an entity change. Exam then makes the change if appropriate.

  2. EPMF transactions other than TC 000 (Doc Code 63 and 64) and TC 150 resequence for three cycles to allow the TC 000 to post. TC 150s resequence for eight cycles.

3.13.36.22.2  (07-01-2015)
Posting Delay Code (PDC)

  1. When needing multiple transactions to adjust an account and some must post in later cycles than others, input a Posting Delay Code (range 1–6) with the transactions to be "cycled" .

  2. The action to post these transactions to the MCC master file defers until the indicated number of posting cycles passes.

  3. Determine the required number of delay cycles with respect to the first transactions to post.

    Example:

    In a complex adjustment with seven transactions where two must post three cycles after the first four and the last must post a cycle after the second two, input a Posting Delay Code of three (3) with the fifth and sixth transactions and of four (4) with the last transaction.

  4. Input all the transactions at the same IDRS terminal session. You won't have to guess at the actual posting cycle which can vary based on operational factors at the Campus (Quality Review Operations) and at MCC (Annual "dead" processing cycles).

  5. The "cycled" transactions hold on the MCC Resequencing Transaction files until the specific number of deferred posting attempts occurs, thus maintaining the required staggered sequence among the transactions.

  6. The posting delay capability is available for the following IDRS transaction programs:

    1. DP Adjustment Command Code ADJ54 (Doc. Code 54).

    2. Entity Change Command Codes: INCHG, BNCHG, BRCHG, EPLAN, and EOCHG (Doc. Codes 50, 53, 63, 64, 80, and 81).

    3. Pre-journalized Credit Transfers CC DRT24 and DRT48 (Doc. Codes 24 and 48).

    4. Dual Debit/Credit Transfer CC FRM34 (Doc. Code 34).

    5. Miscellaneous Transactions CC FRM77 and CC FRM7A (Doc. Codes 77 and 78).

  7. The Posting Delay Code won't post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS "PN" status pending transaction extends to account for any significant Posting Delay Code impact on the transaction.

  8. The posting delay capability with these IDRS transaction programs should satisfy most "cycled" adjustment needs. For other IDRS transaction programs the cycling capability is in some cases inappropriate (as with CC ESIGN) or unnecessary (as with CC FRM14 TDI or FRM49). The posting delay capability is part of the basic structure of our transaction processing.

  9. Use of the posting delay code won't bypass any NAP checks that are programmed for a command code.

3.13.36.22.3  (07-01-2015)
EPMF Entity Transaction Codes

  1. Entity changes come from the posting of the EFAST/EFAST2 return or a campus processed Form 5500-EZ, but the following transactions may also be input to change the EPMF entity.

  2. Transaction Code 000 - this transaction code establishes an account on the BMF/IMF/EPMF not previously established on the master file or dropped from master file due to inactivity. Use CC BNCHG, and input the following required fields along with information necessary to establish the account:

    1. New name control

    2. Primary name

    3. Street address, location address, care of names and sort names aren't required fields but should be input if available.

    4. City, State and Zip

    5. Remarks

  3. Transaction Code 011 - this transaction code consolidates or merges two or more EINs assigned erroneously to an EPMF Entity. Use CC BRCHG to consolidate sponsor entities. TC 011 is the only transaction code input by EPMF Entity using CC BRCHG. Overlaying CC ENMOD with CC ENREQR generates CC BRCHG. See the Multiple EINs section in IRM 3.13.2, BMF Account Numbers.

    Note:

    Check for any IDRS open controls before taking any action. If an open control is present contact the employee with the control.

  4. Transaction Code 012 – this transaction code reopens an inactive account on the master file. Filing requirements of such accounts are all "8" .

  5. Transaction Code 013 – this transaction code indicates the primary name line changed. Always use the master file name control, not a check digit or dummy name control when changing the name lines.

  6. Transaction Code 014 – this transaction code indicates the mailing address line changed.

    1. If inputting a domestic street address, then input the mailing city, state and zip.

    2. If inputting a domestic mailing city, state and zip or major city and zip code, then also input the mailing street address.

    3. If inputting a major city code, then input a mailing zip code. For a listing of major city codes refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations.

    4. If you can determine that the correspondence requesting the address change was initiated by a third party, research the CAF using CC CFINK. If you find a proper authorization, update the address as requested. If you don’t find a proper authorization, send Letter 135C and destroy the request.

      Note:

      Don't reference the taxpayer’s EIN on the letter.

    5. Zip code changes require you to input a complete address change. A TC 014 generates.

  7. Transaction Code 014 – this transaction code could also indicate a change to a foreign address.

    1. If inputting a foreign street address, then input the foreign city and foreign country.

    2. A foreign postal code may be input.

    3. If inputting a foreign country, then the state field must be a comma "," and a period "." . See IRM 3.13.2, BMF Account Numbers.

    4. If inputting a foreign city or postal code, then input the foreign street address.

  8. Transaction Code 016 – this transaction code indicates a change to:

    1. Sort name

    2. Care of name

    3. To delete a sort name and/or Location address input $$

    4. Location street address

    5. Location city, state, and zip

    Note:

    When the mailing and location addresses are the same, don't input a separate action to delete the location address. If the location address is incomplete, don't input a TC 016 to correct or delete the incomplete location address because EFAST continually passes incomplete location addresses to the EPMF causing unnecessary redundant corrective actions.

    Reminder:

    Don't input the primary name when changing only one or more of the four fields listed in (a) through (d).

  9. Transaction Code 020 – This transaction code deletes an account from master file if no modules are present which contain return or credit transactions.

    1. Accounts with modules present remain on the BMF/EPMF but all the filing requirements change to "8" to indicate that the account is in inactive status.

    2. Turn off the plan filing requirement for all plans by a TC 591 CC 97 or a TC 020 Doc Code 64 before inputting a TC 020 Doc Code 63.

      Caution:

      When using TC 020 be very sure that you don't delete a good account. DON'T INPUT A TC 020 WITHOUT THE EP MANAGER'S APPROVAL.

  10. When any transaction posts that changes the primary name line (first 35 characters) the prior name displays in the posted transaction section with the transaction code that made the change.

    1. The prior name line displays on CC EMFOL definer E.

    2. There are cases when a name changed in error and knowing the prior name line would help resolve the case. Posting the prior name line helps when trying to resolve EIN problems.

3.13.36.22.4  (07-01-2015)
Plan Data Module-Transaction Codes

  1. Command Code EPLAN is available for input of plan data module information.

  2. Establish the plan data module by the input of a TC 000 (Document Code 64 using CC EPLAN or generated by the vendor) or by a TC 121/123 input by the AO via EACS.

  3. If inputting a TC 000 Doc Code 64, and a TC 000 is already pending for the same plan number, an error message, "TC 000 PENDING FOR THIS PLAN NUMBER," generates.

    1. The program also recognizes deleted TC 000s (DU, DN, DQ, etc.) as pending transactions.

    2. If there is a TC 121/123, don't input TC 000.

    3. If receiving an error message on input of a TC 000, research CC ENMOD. If the original transaction was deleted (See Document 6209 for pending transaction codes), and research indicates that a TC 000 is needed for the plan, overlay the TC 000–ADD–INDICATOR "N" with a "Y" . Input the rest of the transaction as usual. This overrides the error message and allows another TC 000 to be input.

  4. TC 000–Input via CC EPLAN to establish a plan.

    1. Use TC 000 to establish a plan number. Always input TC 000 when you establish a plan.

    2. When you establish an EIN on the EPMF, remember to establish the plan also.

    3. Input the following identifying data for the transaction to be valid: Transaction Code, plan year ending month, plan first name line, Administrator Same Indicator or Administrator first name line, AIN, city, state, and zip code, remarks.

    4. Input the following identifying data if available: Plan second name line, Administrator second name line, Administrator street address, effective date, and filing requirements. If the Administrator Same Indicator is used, the Administrator name lines, address, city, state, zip, and AIN must be blank.

      Note:

      You don’t need to enter filing requirements when establishing a plan from a Form 5500–EZ.

    5. Input a posting delay code if needed.

    6. Always input the plan name, AIN, and administrator name and address (use mailing address if two addresses are shown) exactly as the filer entered the information on the return unless needing abbreviation due to space limitations. (See IRM 3.13.36.17.4 for more information on how to establish a plan).

    7. If a valid AIN is entered on the return, you don’t need to research the AIN before inputting the TC 000. An AIN is invalid if it doesn't have 9 numeric characters and/or the first two digits (DO Prefix) are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, 89 and/or all 9s.

  5. TC 011–Input via CC EPLAN to Change a Plan Number/Consolidate two plan numbers.

    1. Use TC 011 when there is an indication that the master file contains more than one plan number for the same plan. The accounts should be consolidated. (See IRM 3.13.36.25 for more information on consolidations).

    2. You don’t need the new plan number to be established on master file if only requiring a plan number change.

    3. Input the following identifying data: Transaction code, new plan number, remarks.

    4. Input a posting delay code if needed.

    5. Use Letter 1072C to notify the filer of the correct plan number to enter on their return.

  6. TC 012–Input via CC EPLAN to Reactivate a Plan.

    1. Use this Transaction Code when a plan was deleted in error.

    2. The plan filing requirement is "8" .

    3. Input the following identifying data: transaction code, remarks.

    4. A posting delay code may be input.

  7. TC 013–Input via CC EPLAN to Change Plan Name.

  8. When there is an indication of a change in name on the return or through correspondence, input transaction code 013.

    Note:

    Perform complete research to ensure that the change in plan names doesn't indicate a new plan.

    1. Input the following identifying data: transaction code, plan first name line, plan second name line (if available), remarks.

    2. Input a posting delay code if needed.

  9. TC 016–Input via CC EPLAN to Change Plan Filing Requirement.

    1. When you determine that plan filing requirements should be changed, input transaction code 016.

    2. Input the following identifying data: transaction code, filing requirement code, and remarks.

      FILING REQUIREMENT CODES: FORMS:
      X Form 5500
      T Form 5500–SF replaces Form 5500–C/R
      Z Form 5500–EZ
      N Not Liable
    3. A posting delay code may be input.

  10. TC 017–Input via CC EPLAN to Change File Folder Number.

    1. The Area Office or the National Office inputs TC 017 to update their records.

    2. Input the following identifying data: transaction code, file folder number, and remarks.

    3. The plan effective date is optional.

    4. Input a posting delay code if needed.

    5. Input the plan filing requirement code if known (otherwise optional).

  11. TC 020–Input via CC EPLAN to Deactivate/Delete Plan Number.

    1. Use TC 020 to change the filing requirements for a specific plan to "8" . Also use it to delete an erroneously established plan.

    2. When a TC 020 posts to the plan data module, the plan filing requirement is "8" if a TC 12X or TC 150 is present in the module. However, if there is no unreversed TC 121, 122 or 125 or no TC 150 in the module, the module erases.

    3. Input the following identifying data: transaction code, remarks.

    4. Input a posting delay code if needed. See IRM 3.13.36.22.2.

      Caution:

      When using TC 020 be very sure that you don't delete a good account. DON'T INPUT A TC 020 WITHOUT THE EP MANAGER'S APPROVAL.

  12. TC 053–Input via CC EPLAN to Change Plan Year Month

    1. Use TC 053 to change the Plan Year Ending for a specific plan.

    2. Form 1128 is an acceptable form for changing the Plan Year Ending.

    3. Input the following data: transaction code, plan year ending month, remarks.

    4. Input a posting delay code if needed.

  13. TC 127–Input via CC EPLAN to Change Administrator Data.

    1. When there is an indication of a change to the Administrator's entity data, input TC 127 using CC EPLAN.

    2. Input the following identifying data: transaction code (127), Administrator first name line or Administrator Same Indicator, Administrator city, Administrator state, Administrator Zip Code, Administrator Identification Number (AIN), remarks.

    3. If using Administrator Same Indicator, the Administrator AIN, name lines, city, state & zip must be blank.

    4. Input a posting delay code if needed.

    5. Input the following identifying data if available: Administrator second name line, Administrator street address.

    6. If the Administrator first name line is present, the Administrator Same indicator must be blank.

    7. When the administrator state is present and not a foreign address, the zip code must be present.

    8. When a zip code is present a foreign address can't be present.

  14. TC 128–Input via EPLAN to Change Plan Name and Administrator Data.

    1. When there is a change to the administrator's entity data and to the plan name, input TC 128.

    2. Input the following identifying data: transaction code, Administrator EIN or Administrator Same Indicator, plan first name line, Administrator first name line or Administrator Same Indicator, Administrator city, Administrator state, Administrator zip Code, and remarks.

    3. If using the Administrator Same Indicator, Administrator AIN, name lines, city, state, and zip must be blank.

    4. Input the following data if available: plan second name line, Administrator second name line.

    5. Input a posting delay code if needed.

  15. Input via CC FRM77 (Document Code 77) the following transaction codes:

    1. TC 122, Reversal of Plan (reverses TC121/123).

    2. TC 126, Reversal of Plan Termination (AO input).

    3. TC 151, Reversal of TC 150.

  16. Input via AO EACS the following transaction codes:

    1. TC 121, Establish a New Plan.

    2. TC 123, Update or establish a Plan.

    3. TC 125, Complete Plan Termination/Merger.

  17. CC EPLAN transactions validate the input EIN, name control, and plan number against the NAP.

    1. The input format for CC EPLAN is EPLAN with definer "R" , the sponsor EIN with file source code "P " , the name control, and the plan number. An intent indicator "Y" is also required if the input transaction is a TC 000 (intent indicator "N" generates automatically if a "Y" isn't used.) See IRM 3.13.36.19.2.5 for input format.

    2. If inputting a TC 000 to establish a new plan, use INTENT–IND "Y" .

    3. For all other CC EPLAN transactions, no INTENT–IND is needed; INTENT–IND "N" automatically generates.

    4. If the EIN on the input transaction isn't established on master file, an error message generates. The Entity function must establish the EIN using CC BNCHG before inputting the EPLAN transaction.

    5. The name control used on the CC EPLAN transaction must match the name control on master file.

    6. If inputting a CC EPLAN transaction (other than a TC 000), the plan number must be established on the master file or an error message generates.

  18. The administrator data input with the CC EPLAN transaction must match as closely as possible what the filer actually entered on the return in 3a. However, when using CC EPLAN, never enter the literal "SAME" for the Administrator name lines; instead use the Administrator Same Indicator if it’s valid for the transaction code.

    1. The Administrator Same Indicator is a one position field which can be either a "1" or blank. Input a "1" to indicate the Administrator information is the same as the Sponsor data. The sponsor name, mailing address, and EIN on master file automatically generates into the administrator data lines on the plan module.

    2. If needing a sponsor name or address change, you must input these changes before inputting a CC EPLAN transaction using the Administrator Same Indicator.

    3. The Administrator Same Indicator must be present if the Administrator's name, AIN, city, state, and zip Code are blank.

    4. When establishing a plan from Form 5330, use the Administrator Same Indicator. There is no administrator data on this form.

    5. When establishing a plan from Form 5500–EZ, use the Administrator Same Indicator unless item 3a is completed and the filer wrote the administrator information on the back or in the margin of the form.

    6. If no administrator data is present on Form 5500 or 5500–C/R, enter Administrator Same Indicator.

    7. If inputting the Administrator Same Indicator, the administrator section must be blank.

    8. If inputting the administrator address, and there are two addresses on line 3a, use the mailing address for the administrator's address. The administrator's address may be used when correspondence to the sponsor returned as undeliverable. If there is room on the second name line, add in-care-of.

  19. When entering plan name lines for CC EPLAN transactions, enter the plan name exactly as written by the filer if possible. For specific name instructions refer to IRM 3.13.36.17.4. If the plan name is sixty-nine (69) characters or less, input the complete plan name as entered by the filer.

    1. Use as many of the spaces in the first line of the plan name (P1) as possible without splitting a word before continuing on to the second name line.

    2. Don't abbreviate unless absolutely necessary to fit the entire plan name into the spaces allocated.

    3. If needing to abbreviate, use the Chart of Employee Plans Abbreviations. See Figure 3.13.36-14

    4. If the plan name includes the sponsor's name and this makes the entire plan name more than sixty-nine (69) characters, omit the sponsor's name.

    Figure 3.13.36-14

    EMPLOYEE PLANS COMMON ABBREVIATIONS TABLE
    Account ACCT International INTERNL
    Administrative ADMNST RV Joint Board JTBD
    Administrative Committee ADMADMNST RV COMM Long Term Disability LTD
    Annuity ANN Master MASTR
    Association ASSN Money Purchase MNY PURCH
    Brotherhood BRTHD Money Purchase Pension Plan MNY PURCH PNSN PLN
    Cafeteria CAFTRA Municipality MNCPLTY
    Committee CMMTE Partner PRTNR
    Compensation CMPNSTN Pension PNSN
    Contribution CONTRBTN Plan PLN
    Defined benefit DEF BEN Professional Association PA
    Defined Contribution DEF CON Professional Corporation PC
    Department DEPT Professional Service PS
    Employee EMPLYE Profit Sharing PS
    Employer EMPR Prototype PROT
    Flexible Fringe FFB Retirement RTRMNT
    For Benefit of FBO Retirement Account RTRMNT ACCT
    Foundation FDN Savings and Loan S&L
    Fringe Benefit FB Self Employed SE
    Fund FD Self Employed Retirement Plan SERP
    Group GRP Self Employed Retirement Trust SERT
    Hourly HRLY Trust TRST
    Incorporated INC Trustee TTEE
    Individual Retirement Account IRA Welfare WEL
    Insurance INS 401(K) 401K
  20. IRM 2.4, IDRS TERMINAL INPUT, provides specific instructions for input of Command Code EPLAN for plan data changes.

  21. The EPMF won't accept any transaction other than TC 000, TC 121, or TC 123 as a vehicle to establish the plan data module. TC 121 and TC 123 generate from EACS based on the filing of the plan application in the Area Office.

  22. No access command code is needed before using CC EPLAN to make any plan data module changes.

  23. When your research indicates a need for establishing the plan, input CC EPLAN with CC Definer "R" , the EIN with file source code P, the name control, the plan number, and an INTENT–IND "Y" .

  24. EPLAN automatically generates a history item on ENMOD.

3.13.36.23  (07-01-2015)
Addresses

  1. This section gives instructions on domestic, domestic foreign, and foreign addresses.

3.13.36.23.1  (07-01-2015)
Domestic Mailing and Location Addresses

  1. According to postal regulations, mail delivers to the last address immediately preceding the city, state and zip code. To input the mailing address, always use the P.O. Box as the mailing address if present.

    Exception:

    If the taxpayer indicates the street address is the mailing address and the P.O. Box is the location address, leave the P.O. Box as the location address. This applies to trusts and estates only.

  2. A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business.

  3. If both a location address and mailing address are present:

    1. Input the location street address on the location street address line.

    2. Input the location city, state, and zip code on the location city/state/zip line.

    3. Enter a comma after both the city and state and enter the zip code last.

  4. Use the following examples:

    Received Input Entry
    Gold's Tire Primary Name: Golds Tire
    101 Lily Ln (location address) Mailing Street or Foreign City/Postal Code: PO Box 154
    Flower, FL 40425 Mailing City or Foreign County/State/Zip: Begonia, FL, 40423
    PO Box 154 (mailing address) Location Street Address: 101 Lily Ln
    Begonia, FL 40423 Location City/State/Zip: Flower, FL, 40425
    Received Input Entry
    Cottonwood Laundry Primary Name: Cottonwood Laundry
    1560 East Water St. (location address) Mailing Street or Foreign City/Postal Code: 950 Main St
    Cottonwood, TX 72346 Mailing City or Foreign County/State/Zip: Tulsa, OK, 61783
    950 Main St. (mailing address) Location Street Address: 1560 E. Water St
    Tulsa, OK 61783 Location City/State/Zip: Cottonwood, TX, 72346
  5. To delete a location address:

    1. Use CC ENREQ/BNCHG or EOREQ/EOCHG.

    2. Input $$ in the first two positions of the location street address.

    3. Make sure the location city, state and zip line is blank.

  6. When changing the mailing address from a street to a Post Office (P.O.) Box number, retain the street address as a location address. We retain the street address as an audit trail for locating organizations.

    Caution:

    If the organization is part of a GEN, don't retain the former street address as the location address when the mailing address changes to a P.O. Box.

  7. Don't input the additional four digits of the 12-digit zip code on TC 000, TC 014, and TC 019. The Finalist computer program automatically expands the 9-digit zip code to 12 digits.

  8. The Street Address (STAD) has a maximum of 35 characters when entered. If entering the STAD, input the city and state fields. You may use a major city code followed by 2 commas and the zip code.

3.13.36.23.2  (07-01-2015)
Guidelines for Domestic Mailing and Location Addresses

  1. Use the following guidelines when inputting the mailing or location street address:

    1. Don't leave a blank space between the house or building number and an alpha suffix.

      Example:

      Organization submits: 1234 B North Street
      Input:1234B North St

    2. Input a house or building number when possible. If no number is present, use a building name. Otherwise, contact the organization.

    3. Always input the suite, apartment number, room number, etc. at the end of the street address line.

    4. If present, always input the street suffix; e.g., street, drive, lane, and terrace.

    5. If present, always input the street directional; e.g., North, South, East, and West.

    6. If the address contains a fraction, input as a slash (/).

    7. If the address contains a hyphen between two numbers, omit the hyphen and leave a space.

      Example:

      Organization submits: 289–01 Main St
      Input:289 01 Main St

      Note:

      Don't delete the hyphen if it indicates a range or is part of an apartment number.

    8. If there are two directionals in a street address, abbreviate the first directional and leave the second spelled out.

      Example:

      Organization submits: North South Main St
      Input:N South Main St

      Exception:

      If the address contains NW, NE, SW, SE, don't spell out any part of the directional.

    9. Change RFD and RD (rural delivery) to RR. Delete any leading zeros.

    10. Always enter "and" in place of the symbol "&."

    11. If the address contains a decimal, convert the decimal to a fraction.

      Example:

      Organization submits: 1.5 miles south of Hwy 19
      Input:1 1/2 miles south of Hwy 19

    12. If the organization doesn’t provide a street address or P.O. Box, input the word "Local" on the street address line. This should only occur in very small towns.

    13. If the city and state are missing or incomplete and the zip code is present, research the Zip Code Directory, USPS Publication 65, to determine the city and state. If you can’t determine the city and state from the Zip Code Directory, the envelope if attached, or phone contact, destroy the EIN application.

    14. If the zip code is missing, research the Zip Code Directory, and enter the zip code.

    15. Optional: If the city is a major city, input the Major City Code in place of the city and state on both the mailing and location addresses. Enter the Major City Code, two commas and then the zip code.

3.13.36.23.3  (07-01-2015)
Domestic Street Address Abbreviations

  1. Use the following street address abbreviations when necessary:

    Word Abbreviation Word Abbreviation
    Air Force Base AFB One-fourth 1/1
    Apartment APT One-half 1/1
    Avenue AVE Parkway PKY
    Boulevard BLVD Place PL
    Building BLDG Post Office Box PO Box
    Care of % RFD RR
    Circle CIR RRD/RD RR
    Court CT Road RD
    Department DEPT Room RM
    Drive DR Route RT
    East E Rural Delivery RR
    First 1ST Rural Route RR
    Floor FLR Second 2ND
    General Delivery GEN DEL South S
    Highway HWY Southeast SE
    Highway Contract HC Southwest SW
    In care of % Street ST
    Lane LN Suite STE
    North N Terrace TER
    Northeast NE Third 3RD
    Northwest NW West W

    Exception:

    Abbreviate East, North, South and West only when used as a direction of a street, avenue, etc.

  2. Use the following abbreviations to limit street address fields to 35 characters:

    Word: A-K: Abbreviation: Word: L-W: Abbreviation:
    Alley ALY Lake LK
    Annex ANX Lakes LKS
    Arcade ARC Landing LNDG
    Bayou BYU Light LGT
    Beach BCH Loaf LF
    Bend BND Locks LCKS
    Bluff BLF Lodge LDG
    Bottom BTM Loop LOOP
    Branch BR Mall MALL
    Bridge BRG Manor MNR
    Brook BRK Meadows MDWS
    Burg BG Mill ML
    Bypass BYP Mills MLS
    Camp CP Mission MSN
    Canyon CYN Mount MT
    Cape CP Mountain MTN
    Causeway CSWY Neck NCK
    Center CTR Orchard ORCH
    Cliffs CLFS Oval OVAL
    Club CLB Park PARK
    Corner COR Pass PASS
    Corners CORS Path PATH
    Course CRSE Place PL
    Courts CTS Pike PIKE
    Cove CV Pines PNES
    Creek CRK Place PL
    Crescent CRES Plain PLN
    Crossing XING Plains PLNS
    Dale DL Plaza PLZ
    Dam DM Point PT
    Divide DV Port PRT
    Estates EST Prairie PR
    Expressway EXPY Radial RADL
    Extension EXT Ranch RNCH
    Fall FALL Rapids RPDS
    Ferry FRY Rest RST
    Field FLD Ridge RDG
    Fields FLDS River RIV
    Flats FLT Row ROW
    Ford FRD Run RUN
    Forest FRST Shoal SHL
    Forge FRG Spring SPG
    Fork FRK Springs SPGS
    Forks FRKS Spur SPUR
    Fort FT Square SQ
    Freeway FWY Station STA
    Gardens GDNS Stravenue STRA
    Gateway GTWY Stream STRM
    Glen GLN Summit SMT
    Green GRN Trace TRCE
    Grove GRV Track TRAK
    Harbor HBR Trail TRL
    Haven HVN Trailer TRLR
    Heights HTS Tunnel TUNL
    Hill HL Turnpike TPKE
    Hills HLS Union UN
    Hollow HOW Valley VLY
    Inlet INLET Viaduct VIA
    Island IS View VW
    Islands ISS Village VLG
    Isle ISLE Ville VL
    Junction JCT Vista VIS
    Key KY Walk WALK
    Knolls KNLS Way WAY
        Wells WLS

3.13.36.23.4  (07-01-2015)
Domestic Foreign Addresses (APO, FPO, AA, AE, AP, MP, PR, GU, AS, FM, MH, PW and VI)

  1. Use the following state codes in place of the city and state for CC ENREQ/BNCHG and EOREQ/EOCHG:

    Country: State Code: Zip Code:
    Americas AA 340XX
    Europe AE 09XXX–098XX
    Pacific AP 962XX–966XX
    Example 1: Example 2:
    PVT Daisy Flower Jean Rose, PPC (SW), USN
    Company F, PSC Box 100 USS Oak
    167 Infantry Regt FPO, AP 96667
    APO, AE 09801  
     
    Always use APO or FPO in the address.
  2. Use the following State and zip codes for territories and possessions:

    Country: State Code: Zip Code:
    Virgin Islands VI 008nn
    Puerto Rico PR 006nn, 007nn, 009nn
    Guam GU 969nn
    American Samoa AS 96799
    Northern Mariana Islands MP 969nn
    Federated States Micronesia FM 969nn
    Marshall Islands MH 959nn
    Palau PW 969nn
  3. Research in a geographical dictionary if the name of the foreign country isn't present and you can't determine it.

3.13.36.23.5  (07-01-2015)
Foreign Mailing and Location Addresses (other than APO, FPO, AA, AE, AP, MP, FM, MH, PW, PR, GU, AS, and VI)

  1. Since ISRP isn't able to input foreign addresses, Entity receives a copy of the first page of a return with a complete address from Code & Edit to input the foreign address.

  2. Use the following guidelines to enter foreign addresses:

    1. Don’t abbreviate the country. Input the country in the city field of the mailing city/state/zip line.

    2. Input the state field as a comma (,) and a period (.).

    3. Leave the zip code field blank.

    4. Always enter the foreign street address and mailing street address when the state codes is ",." .

    5. To delete a foreign street address, input $$ in the first two positions of the foreign street address.

      Note:

      When an organization indicates an address change and the change is to a foreign address, retain the street address as an audit trail for locating organizations.

  3. To input a foreign address as a location address:

    1. Always input the location street address.

    2. Enter at least 3 alpha characters for the location city field. Don't use major city codes. Enter a comma after the location city field.

    3. Input the foreign country in the location state field. It must be at least 3 alpha characters followed by a comma "," .

    4. Input a period "." in the location zip field.

  4. To delete a foreign address as a location address:

    1. Input $$ in the first two positions of the location street address.

    2. Don't input the location city, state, and zip.

  5. The following are examples of foreign entities:

    Input: Entry:
    Primary Name: MOTORWAYS 1980 LIMITED
    Continuation Primary Name:  
    Sort Name:  
    Care of Name:  
    Foreign Street Address: PO BOX 738
    Mailing Street or Foreign City/Postal Code: WINNIPEG
    Mailing City or Foreign Country/State/Zip: CANADA,.
    Location Street Address: 60 EAGLE DR
    Location City/State/Zip: BOWIE, MD, 20749
     
    Primary Name: GRAND METROPOLITAN LTD
    Continuation Primary Name:  
    Sort Name:  
    Care of Name:  
    Foreign Street Address: 1112 HANOVER SQUARE
    Mailing Street or Foreign City/Postal Code: LONDON WIADP
    Mailing City or Foreign Country/State/Zip: ENGLAND,.
    Location Street Address: 62 LOUVRE
    Location City/State/Zip: PARIS, FRANCE,.
     
    Primary Name: FERNANDO]DUMAS
    Continuation Primary Name:  
    Sort Name:  
    Care of Name:  
    Foreign Street Address: ST COME LINIERE
    Mailing Street or Foreign City/Postal Code: BEAUCE QUEBEC
    Mailing City or Foreign Country/State/Zip: CANADA,.
    Location Street Address:  
    Location City/State/Zip:  
     
    Primary Name: DOLPHIN TRADING CORP
    Continuation Primary Name:  
    Sort Name:  
    Care of Name: % ALVIRA BROOKES VP
    Foreign Street Address: 901 CENTRE ST NORCEN STE 30
       
    Mailing Street or Foreign City/Postal Code: CALGARY ALBERTA
    Mailing City or Foreign Country/State/Zip: CANADA,.
    Location Street Address:  
    Location City/State/Zip:  
     
    Primary Name: AMERICAN EMPLOYEES COMMISSARY
    Continuation Primary Name: WELFARE ASSOCIATION OF OTTAWA
    Sort Name:  
    Care of Name:  
    Foreign Street Address: 110 WELLINGTON ST
    Mailing Street or Foreign City/Postal Code: OTTAWA ONTARIO
    Mailing City or Foreign Country/State/Zip: CANADA,.
    Location Street Address:  
    Location City/State/Zip:  
     
    Primary Name: JOHN J]GREEN
    Continuation Primary Name:  
    Sort Name:  
    Care of Name: % ATLANTA & GULF
    SERVICES LTD  
    Foreign Street Address: 7575 TRANS CANADA
    HWY APT 103  
    Mailing Street or Foreign City/Postal Code: ST LAURENT
    Mailing City or Foreign Country/State/Zip: CANADA,.
    Location Street Address:  
    Location City/State/Zip:  

3.13.36.23.6  (07-01-2015)
Inputting Foreign Addresses

  1. If entering a foreign address, enter the mailing street or foreign city/postal code and mailing city or foreign country/state/zip fields. Enter as follows:

    1. Input TC 014.

    2. Enter the new street address in the "Foreign Address" field (FA).

    3. Enter the city and identifying data in the "Mailing Street or Foreign City/Postal Code" field.

    4. Enter the country in the "Mailing City or Foreign Country" field.

    5. Enter a period (.) in the "State" field.

  2. When inputting the Foreign Address (FA) with CC EOREQ/EOCHG, Document Code 80:

    1. If the account has a foreign address, always enter this field.

    2. If no street address is present, enter "local."

    3. Input the American possessions of American Samoa, Mariana Islands, Marshall Islands, Puerto Rico, Virgin Islands and Guam as domestic addresses.

    4. Use TC 000, 013, 014, or 016 if Document Code is 80.

    5. To delete the FA, enter $$.

3.13.36.24  (07-01-2015)
Transaction Code 151

  1. Use the following instructions when processing a TC 151 to move incorrectly posted returns.

  2. EP Entity receives Form 4442 from Revenue Agents requesting the input of a TC 151 to correct Form 5500 returns. Batch and monitor the Form 4442 as an expedite case, with a 3 day turn around timeframe.

  3. You can move posted returns to a different EIN, Plan Number, and/or tax period with TC 151. Don’t input a TC 151 without EP Manager's approval. A TC 151 causes the EPMF to be different than the EFAST master file and should only be used after thorough research. This transaction takes three cycles to post. If inputting multiple transactions, this takes longer. Don't cycle delay. When the TC 151 transaction completes, a TC 446 posts to the module.

    Note:

    Check for any IDRS open controls before inputting a TC 151. If an open control is present, contact the employee with the open control. Research CC EMFOLT for a CP 283 open control. Satisfy the CP 283 before inputting the TC 151. If an open control is present, contact EP Accounts, and send the return via fax to satisfy the CP 283. EP Accounts returns the case and you may then do the TC 151. See IRM 3.13.36.28 (14).

  4. Use this transaction code to move a posted TC 150/976/977 when you determine that the return posted incorrectly. Also use this transaction code to reverse a posted TC 154/155/156.

  5. Before inputting a TC 151, research to determine if both return modules have the same name control. If the name controls don't match, input a TC 013 to change the name on the module before completing the TC 151. If needed, input a TC 013 to change the name after the return moves.

  6. If both a TC 150 and a TC 977 posted to the same module, posting a TC 151 moves the return with a DLN that matches the TC 151 reversal DLN. If both a TC 150 and TC 977 are present, and the TC 151 moves the TC 150, the TC 977 changes to TC 150. If needing to move both returns, input two TC 151 transactions.

  7. Returns under audit, indicated by a TC 420 or 424, can't be moved. A TC 151 attempting to move a return under audit unposts as an UPC 851.

  8. Before inputting a TC 151, research to determine if the return module contains an unreversed TC 420 or 424, indicating that the return is under audit, and coordinate with Baltimore AIMS coordinator, e-mailing the following information: EIN, Plan Period and Plan Number. Ask the coordinator to reverse the TC 420 or 424 in order to input the TC 151. Allow two weeks for the TC 420 or 424 to reverse.

    Note:

    If inputting a TC 151 for a Revenue Agent always input the Plan Period requested to post first before moving other Plan Periods.

  9. The following fields are required when inputting TC 151 for MFT 74 using CC REQ77/FRM77.

  10. REV–DLN—a 14 position field used to input the posted return DLN from the return module containing the return being moved.

    1. The first five positions of the DLN must be valid.

    2. The first two digits must be a valid District Office Code or campus Code.

    3. The third digit must be a zero.

    4. The fourth and fifth digits must be 37, 38, 31, 30, or 47.

  11. The 151–CD is the other required field. The valid codes are as follows:

    1. 020–TC 150 posted to the wrong plan number.

    2. 021–TC 150 posted to the wrong plan year ending.

    3. 022–TC 150 posted to the wrong EIN.

    4. 023–TC 150 posted to the wrong plan number and plan year ending.

    5. 024–TC 150 posted to the wrong plan number and EIN.

    6. 025–TC 150 posted to the wrong plan number, plan year ending and EIN.

    7. 026–TC 977 posted to the wrong plan number.

    8. 027–TC 977 posted to the wrong plan year ending.

    9. 028–TC 977 posted to the wrong EIN.

    10. 029–TC 977 posted to the wrong plan number, plan year ending and EIN.

    11. 030- TC977 posted to wrong plan and EIN.

    12. 031-TC 977 posted to wrong plan number and plan year ending

    13. 032-TC 976 posted to wrong plan number

    14. 033 - TC 976 posted to the wrong plan year ending

    15. 034-TC 976 posted to wrong EIN

    16. 035-TC 976 posted to the wrong plan number and plan year ending

    17. 036-TC 976 posted to wrong plan number and EIN

    18. 037-TC 976 posted wrong plan number, plan year ending, and EIN

  12. The 151-CD is a three position input field. Enter a leading zero with the appropriate code. For TC 977, the 151–CD 26–29 can only be valid if the tax period is 8811 or prior. For tax period 8812 and later, use the 151–CD for a TC 150.

  13. The following fields are required depending on the value of the 151 code.

    1. XREF–PN—A three position field used as a cross reference plan number.

    2. Input the XREF–PN field if the 151–CD is 20, 23, 24, 25, 26, 29, 30, 31, 32, 35, 36, or 37.

    3. The valid range for the XREF–PN field is 001–999.

    4. Input the XREF–TIN field if the 151–CD is 22, 24, 25, 28, 30, 34, 36, or 37.

    5. Input the XREF–TXPRD field mif the 151–CD is 21, 23, 25, 27, 31, 35, or 37.

  14. A return move fails if under any of the following conditions:

    1. The module has an unreversed TC 420 or 424.

    2. The TC 151 attempts to move a return to an entity that doesn’t exist.

    3. The TC 151 attempts to move a return to a plan that doesn’t exist.

    4. The TC 151 attempts to move a return to an account with a name control that didn’t match the TC 151 name control.

    5. The TC 151 attempts to move a return to an inactive plan (plan filing requirement = "8" ).

    6. A successful move would create a module or section of a module which exceeds the limits established by programming.

    7. The TC 151 attempts to move a return to a module already involved in an account, plan, or return merge.

3.13.36.25  (07-01-2015)
Consolidating Accounts—Entity and Plan Module

  1. Use the following instructions when consolidating accounts:

    Caution:

    Correcting accounts consolidated in error is a tedious procedure. Research the accounts thoroughly before inputting a TC 011. If research doesn't provide 100 percent certainty, call the filer or write to him/her. Managerial Approval Required.

    1. If accounts are consolidated and we shouldn’t send a CP 212 Notice to the filer, enter a "Z" in the para select field of the TC 011 to suppress the notice.

    2. Don't consolidate accounts when one account states, "Second EIN for Plans" in the entity area.

    3. If the "FROM" account filing requirement is "8" , reactivate the account (TC 012) or the TC 011 unposts UPC 811.

  2. When there is an indication that an employer/sponsor has more than one identification number, perform complete master file research (use CC EMFOL ) on the EPMF in order to resolve the duplicate EIN issue.

    1. Compare the "TO" and "FROM" accounts to ensure both accounts are for the same entity.

    2. If both EINs are on the EPMF and only one is on the BMF, consider the BMF number the correct account.

    3. If one EIN is on the EPMF and a different EIN is on the BMF, consider the BMF number the correct account.

    4. If both EINs are on the BMF, but only one is active, retain the active number.

    5. If both EINs are on the BMF and both are active, with the same or compatible filing requirements, and both numbers are within the same district area, retain the lowest number with Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 941, Employer's Quarterly Federal Tax Return, or Form 944, Employer's Annual Federal Tax Return, filing requirements and take steps to consolidate the BMF numbers.

    6. Use the EIN with the earliest established date if the EINs involved in the consolidation deal with one or more EINs from within the district area and one or more from outside the district.

      Note:

      Don't consolidate an account with Form 990 or Form 1041 filing requirements. Don't consolidate corporate mergers.

    7. If neither EIN is on the BMF, retain the EIN preferred by the filer. If no preference is indicated, retain the lower number with approved plans (TC 12X posted).

    8. Whenever there is doubt whether to consolidate the accounts, contact the filer.

    9. For Consolidation Transaction Codes, see Figure 3.13.36-15

    10. Before consolidating any accounts, compare the plan names and plan numbers of all accounts. If there is an indication of an erroneous plan establishment, see IRM 3.13.36.25 (5) for instructions to correct the situation before entity consolidation.

    11. If a TC 420 is present, contact the Area Office before inputting a TC 011; don't consolidate the account until a TC 421 posts.

  3. After performing all research and comparisons of the accounts, input TC 011 (Doc Code 63) via CC BRCHG on EPMF and on BMF if applicable.

    1. When only the "FROM EIN" is present on the EPMF, you don’t need to establish the "TO EIN" before inputting the TC 011.

    2. Notice CP 212 generates from the input of the TC 011 (Doc Code 63). It notifies the filer of the correct EIN to use.

  4. Entity function: Resolve all no merge conditions before attempting to consolidate either an entity or a plan. See IRM 3.13.36.30 for no merge conditions.

  5. The EPMF Entity function receives a copy of the source documents from BMF account consolidations when the BMF tax examiner determines that the accounts may need consolidation on the EPMF also.

    1. If both BMF EINs are also established on the EPMF and belong to the same entity, take steps to consolidate the two accounts.

    2. Use the same "TO EIN" as the BMF EIN used.

    3. If only one of the BMF EINs has an EPMF account, ensure that the active EPMF number matches the active BMF number.

  6. Plan consolidation

    1. Entity function: do complete research before consolidating plans to verify that they are, in fact, the same plan. Plans with similar names may actually be separate plans.

    2. If the "FROM" account filing requirement is "8" , reactivate the account (TC 012) or the TC 011 unposts UPC 811.

    3. When you determine that master file contains more than one plan number for the same plan, input TC 011 (Doc Code 64) to consolidate the plans.

    4. Consolidate to the plan number the filer prefers.

    5. If the filer has no preference, consolidate to the plan containing return modules.

    6. If neither or both plans contain return modules, consolidate to the highest plan number.

    7. If the filer indicates the correct plan number but the plans don't appear to be identical, contact the filer for verification. See IRM 3.13.36.22.4 for instructions for correct plan identification.

  7. If a TC 150 or TC 977 posted to both accounts (entity or plan) for the same plan and plan period, take the following action:

    1. Determine where the returns should post.

    2. If the returns are duplicates and were processed by us, input a TC 151 to reverse one of the posted returns.

    3. If the returns aren't duplicates, were processed by us and you can determine the correct account, input a TC 151 to reverse the incorrectly posted TC 150/977 and reprocess (non EFAST) the return to the correct account.

    4. If unable to determine where the return(s) should post, contact the filer.

    5. You need to use the appropriate PDC on the TC011 to allow the TC 151 to post before the TC 011.

  8. If an unreversed TC 121 or TC 123 posted to both accounts (entity or plan module) for the same plan and plan period, take special care before consolidating these accounts.

    1. A posted TC 121 indicates that the filer established the account by sending a form to the Cincinnati Determination Office that describes the characteristics of the plan.

    2. A posted TC 123 indicates a form filed that updates the characteristics of a plan established from a TC 121.

    3. The presence of an unreversed TC 121 or TC 123 (TC 122 reverses these transactions) on both accounts indicates that there were originally two separate accounts intended by the filer. Don’t input a TC 122 without EP Manager's approval.

    4. Perform complete research before merging plans. Contact the filer if unable to determine the correct merge action.

    5. If the filer verifies that the accounts are duplicates and should be consolidated, input a TC 122 on the "FROM" account before input of the TC 011.

  9. If the "FROM ACCOUNT" has an open delinquent module, and the "TO ACCOUNT" has a satisfying transaction posted on the corresponding module, input a TC 590 CC 97 to the "FROM ACCOUNT" to prevent any notices from issuing on the old account before the merge completes.

    Note:

    If there are delinquent modules or potentially delinquent modules on either or both accounts that would be satisfied if the merge could be completed, input a TC 590 CC 97 to the appropriate modules to prevent erroneous delinquency notices to the filer.

  10. If both accounts have corresponding delinquent modules, input a TC 590 CC 97 to the "FROM ACCOUNT" . After the merge completes, input a TC 592 to the consolidated account to allow the delinquency process to continue if the module wasn't satisfied by a TC 150, another TC 590, a TC 591, 593, 594, 595, 597 or 599.

  11. Before inputting a TC 011, research to determine if the return modules have the same name control. If the name controls don't match, input a TC 013 to change the name on the module to move the return before the TC 011 completes, cycle delaying if needed. If needed, input a TC 013 to change the name after the return moves.

  12. If the consolidation passes all merge fail checks, a TC 026 generates to the old account.

  13. If the consolidation doesn't pass all merge fail checks, a Merge Fail Transcript generates to identify up to the first fifty (50) conditions.

    1. If there are more than fifty conditions which caused the merge to fail, a computer generated message "More No Merge Conditions May Be Present" , appears on the transcript.

    2. Research the entity on the EPMF and the BMF.

    3. Resolve the no merge condition by following the instructions in IRM 3.13.36.30.

    4. Reinput the TC 011.

  14. File the source document, including a complete working trail, behind the last posted return for the consolidated plan if the return posted before the EFAST process. (This could be the return you are working from if there are no later returns already posted).

    Figure 3.13.36-15

    Transaction Code: Description:
    TC 001 Carries complete account of old (FROM) TIN to the new TIN
    TC 002 Posts on the old (FROM) TIN and carries complete contents of TC 001 carrier back to the original (FROM) TIN if name controls mismatch
    TC 005 Posts on the new (TO) TIN and posts as an 004/006 combination if consolidation is successful
    TC 006 Posts on good (TO) TIN without the 005 if consolidation is unsuccessful
    TC 011 Posts to the old (FROM) TIN to change EIN of an account on MF and prevents other posting except 002, 003 and 026
    TC 012 Account Re-established-Active
    TC 020 Account Deleted-Inactive
    TC 026 Posts to the old (FROM) TIN. Account deleted. TIN changed. It appears on the entity module only in "DI" pending status.

3.13.36.25.1  (07-01-2015)
Conditions Which will Cause a Merge to Fail

  1. Name control on the FROM account doesn't match the name control on the TO account.

  2. A TC 150 or TC 977 (posted before cycle 8229) posted on both accounts for the same plan and plan period.

  3. The TO account filing requirements are all 8s (a TC 020 was input).

  4. Both accounts have an unreversed TC 121 and/or TC 123 on the plan module.

  5. The merge of the two accounts produces an oversize module.

  6. The TO account contains a memo freeze (indicates that a merge is already in process on the account). Don't automatically cycle the merge. Proceed with caution.

  7. Both accounts have a delinquent module and the TDI location codes aren't equal.

  8. Both accounts have a TC 960 on the same plan and plan period input by the same campus.

  9. Both accounts have a TC 960 on the same plan and plan period input by different campuses.

  10. Both accounts have an unreversed TC 420 on the same plan and plan period.

  11. A module in one account contains an unreversed TC 424 posted in a cycle equal to or later than an unreversed TC 420 in the other account module for the same plan and plan period.

  12. Both accounts have an unreversed TC 424 posted on the same plan and plan period.

  13. One account contains an unreversed TC 977 posted later than an unreversed TC 420 or TC 424 in the other account for the same plan and plan period.

  14. See IRM 3.13.36.30 for instructions for resolving these no merge conditions.

3.13.36.26  (07-01-2015)
General Instructions for Processing Documents or Returns Including Form 5500 series

  1. Observe the following procedures for all work processed in Entity Control.

  2. Batch all work with appropriate local form.

  3. Make all edit markings and Entity Control action trails in purple pen or pencil. This color indicates EP Entity reviewed the document.

  4. Make corrections to the name, address and TIN fields directly on the return. In addition, underline the name control, and employee stamp on the left side of the return.

    Note:

    Employee numbers are required on all returns and documents sent to Files. Be sure to reference the employee number on routing slips when sending documents to other areas. Employee numbers aren't required on documents that will be destroyed.

  5. Perfect the entity for processing: e.g., missing or invalid EINs, plan changes or establishment, multiple EINs, name control and address.

  6. Perform research in all cases using CC NAMEB. If research locates an EIN on CC NAMEB, verify the entity by using CC ENMOD, INOLE or EMFOL before taking any action.

3.13.36.26.1  (07-01-2015)
Forms 990–T, Exempt Organization Business Income

  1. For processing of Form 990–T, refer to IRM 3.13.12, Exempt Organization Account Numbers.

3.13.36.26.2  (07-01-2015)
Form 2848, Power of Attorney and Declaration of Representative

  1. A taxpayer files Form 2848 to grant certain individuals a Power of Attorney to represent the taxpayer, receive and inspect confidential tax information for Forms 5500, 5500-C, 5500-EZ, 5500–SF, and Form 5330 (MFT 74 and 76).

  2. The Entity Function receives Forms 2848, for MFT 74 and MFT 76, from the Ogden, Memphis and Philadelphia CAF units. When there isn't a plan number edited on the Form 2848 in the plan number box:

    1. Research IDRS for the missing plan number.

    2. If you find the plan number, edit the plan number in the plan number box.

    3. Route or Fax the Form 2848 back to the CAF Unit for processing.

    4. If you don’t find the plan number, edit the Form 2848 as invalid and return the Form 2848 to the CAF Unit.

3.13.36.26.3  (07-01-2015)
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans

  1. A Form 5330 is filed for an employee plan to report tax on funding deficiencies, excess contributions, prohibited transactions, etc.

  2. Forms 5330 post to the BMF, a fact of filing TC 154 posts to the EPMF.

  3. The Entity Function receives Forms 5330 from Error Correction/Rejects, RTR's, Unpostables and/or Code and Edit when either:

    1. There is no valid Filer’s Identifying Number.

    2. There is no valid Plan Sponsor's EIN.

    3. There is more than one Filer’s Identifying Number (EIN or SSN).

    4. The TIN isn't established on the BMF/EPMF.

    5. The TIN in block "B" doesn't match the name control of the filer in block "A" .

    6. There is no valid Plan Number in block "G" .

    7. The plan number hasn't established on the EPMF.

  4. The Filer’s Identifying Number may be either an EIN or SSN.

    IF: THEN:
    The filer's identifying number in block B is an EIN and the EIN isn't established on the BMF, but has an EIN on EPMF. Establish the same EIN on the BMF.

    Note:

    Establish the EIN or SSN on the BMF before the return can post.

    The filer's identifying number in block B is an SSN and the SSN with the suffix of V isn't established. Don’t edit the EIN from Block E. Input a TC 000 to establish the account using CC ENREQ/BNCHG. Input the following CC ENREQ information:
    ENREQ 000-00-000V 1
    Name C ENTC *EC
    Input the following information in the BNCHG screen:
    The required fields are: TC 000, name control, primary name, mailing address, city, state, zip, MFT 76 and remarks.
    The filer's identifying number (both the EIN and SSN field) in block B is blank.
    1. Research CC NAMEB/NAMEI using the filer’s name in block "A"

    2. If found edit the EIN or SSN in block B.

    3. If not found, and there is an EIN in block E, edit the EIN to block B.

    4. If not found and there is no EIN in block E, call or write to the filer.

    5. If no response assign an EIN and establish the Plan.

    The Plan Number in block "G" is blank or not in the valid range.
    1. Research the EIN or SSN provided in block "B" to determine the Plan Number.

    2. Search the form and attachments for a plan number. If found, and the plan number is established on the EPMF, enter the plan number in block "G" .

    3. If the account contains more than one active plan number, use plan number 999.

    4. If unable to determine the Plan Number, call or write to the filer.

    5. If no response, establish the Plan Number on the EPMF with no filing requirements. If there is no plan number on the documents, establish using plan number 999. See IRM 3.13.36.17.3, Plan Number.

    6. If the account is an SSN, edit block "G" using plan number 999.

    7. After all corrective actions, send the document back to Error Correction/Rejects.

3.13.36.26.4  (07-01-2015)
Form 5308, Request for Change in Plan/Trust Year

  1. Entity takes no action to update the master file from Form 5308.

  2. If the filer files a Form 5308 in error at the campus and we receive it in Entity with neither an approval or disapproval attached to the correspondence, mail the Form 5308 to:

    Internal Revenue Service
    Commissioner, TE/GE
    ATTN: SE:T:EP:RA
    P.O. Box 27063
    McPherson Station
    Washington, DC 20038

3.13.36.26.5  (07-01-2015)
Form 5500 Penalty Assessment Payment

  1. Forms 5500 penalty assessment payments post to the BMF.

  2. The Entity Function receives payment vouchers ( CP 283) from Deposit, Error Correction/Rejects and/or Code and Edit when either:

    1. There is no valid Filer’s Identifying Number.

    2. There is no valid Plan Sponsor's EIN.

    3. The TIN isn't established on the BMF/EPMF.

    4. There is no valid Plan Number in block.

    5. The plan number hasn't established on the EPMF.

    IF: THEN:
    The EIN is missing on the payment voucher.
    1. Research CC NAMEB using the filer’s name shown on the payment voucher.

    2. If found edit the EIN on the payment voucher and return to requesting area.

    3. If not found, call or write to the filer.

    4. If no response assign an EIN and establish the Plan. Edit the EIN and plan number on the payment voucher and return it to the requesting area.

    The plan number is missing on CP 283 pre-paid correspondence.
    1. Research EMFOLT to identify the plan number used to generate the CP 283.

    2. If found, edit the Plan number on the correspondence and route back to area requesting plan number verification.

    The Plan Number is missing or isn't in the valid range CP 283/295.
    1. Research EMFOLT/BMFOLT to see what plan number was used to generate the CP 283/295.

    2. If there are no plan numbers established for the account, establish plan 001.

    3. If found, edit the Plan number on the payment voucher and route back to area requesting plan number verification.

    4. If unable to determine the Plan Number, call or write to the filer.

    5. If no response establish the Plan Number on the EPMF with no filing requirements. If there is no plan number on the documents, establish using plan number 001. See IRM 3.13.36.17.3.

    6. After all corrective actions, send the document back to Error Correction/Rejects or Code & Edit.

    Note:

    For Form 5500 MFT 74, never use plan number 000.

3.13.36.26.6  (07-01-2015)
Form 5500–EZ Filing Requirements

  1. The filing requirement established for a Form 5500–EZ is an "N" .

    1. The plan is a one-participant plan required to file an annual return and isn't eligible or chooses not to file the annual return electronically on Form 5500-SF; or

    2. The plan is a foreign plan required to file an annual return.

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

    1. Covers only you (or you and your spouse) and you (or you and your spouse) own the entire business (which may be incorporated or unincorporated) or

    2. Covers only one or more partners (or partners and their spouses) in a business partnership

    3. Doesn't provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses).

  3. Form 5500–EZ filing requirements changed for plan years that began on or after January 1, 2007. As a result of this change, a Form 5500–EZ doesn't have to be filed for a plan year (other than the final plan year) if the filer has one or more one-participant plans that separately or together have total assets of $250,000 or less at the end of that plan year. Filers filing under the previous $100,000 assets rule may discontinue filing until they reach the $250,000 total asset threshold or until they terminate the plan and file their final Form 5500–EZ.

  4. Form 5500–EZ filing requirements before January 1, 2007, for 1995 and later years, if the filer has one or more, one-participant plans separately or together and have total assets of $100,000 at the end of any plan year beginning on or after January 1, 1994, must file a Form 5500/5500–EZ, for the year the assets exceed $ 100,000 and for each year thereafter, even if total plan assets are reduced to $100,000 or less.

    Example:

    If plan assets in a plan that otherwise satisfies the requirements for filing the Form 5500/5500–EZ totaled $ 100,000 at the end of the 1994 plan year, and a distribution occurred in 1995 so that plan assets totaled $85,000 at the end of the 1995 plan year, a Form 5500/5500–EZ must be filed for the 1995 plan year.

  5. Process Forms 5500-EZ using a plan number in the 001–500 series.

    1. If a welfare plan number is assigned to a pension plan, input a TC 011 using CC EPLAN to change the plan number to the next available number in the 001–500 series.

    2. If the plan on the return appears to be a welfare plan (Plan name includes words indicating a welfare plan), follow local procedures to contact Cincinnati for a determination as to whether to process the return. (All Forms 5500–EZ should be retirement plans.)

3.13.36.26.6.1  (07-01-2015)
Form 5500–EZ Paper Processing

  1. Beginning January 1, 2010, IRS began processing paper Form 5500–EZ at OSPC. Route Forms 5500–EZ to the Ogden Campus if received in any other campus.

  2. Entity receives Form 5500–EZ returns from Error Correction/Rejects, Unpostables and/or Code and Edit when:

    1. The sponsor EIN is invalid or missing.

    2. The plan number is invalid or missing.

    3. There is more than one EIN or plan number.

    4. Form SS-4 is attached.

    5. The sponsor has entered an SSN.

    6. Initial box is checked.

    7. Foreign address is present.

    8. The tax period is for longer than allowed.

      Note:

      Research thoroughly to make sure the filer has no other EIN on the BMF or EPMF.

    IF: THEN:
    The filer's identifying number (EIN) in 2b is blank or invalid
    1. Research CC NAMEB/NAMEI using the filer’s name in 2a.

    2. If found edit the EIN in block 2b.

    3. If not found, call or write to the filer.

    4. If no response assign an EIN and establish the Plan.

    5. After all corrective actions, send the document back to Error Correction/Rejects or Code & Edit.

    The Plan Number in 1b is blank or not in the valid range 001–999
    1. Research the EIN provided in 2b to determine the Plan Number.

    2. Search the form and attachments for a plan number. If found, and the plan number is established on the EPMF, enter the plan number 1b.

    3. If there are no plan numbers established for the account, establish plan 001.

    4. If the account contains more than one active plan number, use plan number 999.

    5. If unable to determine the Plan Number call or write to the filer.

    6. If no response, establish the Plan Number on the EPMF with no filing requirements. If there is no plan number on the documents, establish using plan number 999. See IRM 3.13.36.17.3, Plan Number.

    7. After all corrective actions, send the document back to Error Correction/Rejects or Code & Edit.

    Appendix A - Revenue Procedure 2014–32 Transmittal Schedule OMB 1545–0956 Edit CCC's R and V on Form 5500-EZ, detach Appendix A and route to EP M/S 1110.

    Note:

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

  3. Prcoess Forms 5500–EZ using a plan number in the 001–500 range. Never correct the plan number to a number greater than 500.

    1. If a welfare plan number is assigned to a pension plan, input a TC 011 using CC EPLAN to change the plan number to the next available number in the 001–500 range.

3.13.36.26.7  (07-01-2015)
Form 5500–SF Filing Requirements

  1. The filing requirement established for a Form 5500–SF is a "T" if filing the Form 5500-SF as a short form instead of a Form 5500.

  2. A Form 5500–SF may be filed instead of a Form 5500 if:

    1. The plan (1) covered fewer than 100 participants at the beginning of the plan year 2009, or (2) under 29 CFR 2520.103–1(d) was eligible to and filed as a small plan for plan year 2008 and didn't cover more than 120 participants at the beginning of plan year 2009.

      Note:

      If an IRC 403(b) plan would have been eligible to file as a small plan under 29 CFR 25020.103–1(d) in 2008 (that is, the plan was eligible to file in the previous year under the small plans requirements and has a participant count of less than 121 at the beginning of the 2009 plan year), then it can rely on 29 CFR 2520.103–1(d) to file as a small plan for the 2009 plan year.

    2. The plan didn't hold any employer securities at any time during the plan year.

    3. At all times during the plan year, the plan was 100 percent invested in certain secure, easy to value assets such as mutual fund shares, investment contracts with insurance companies and banks valued at least annually, publicly traded securities held by a registered broker dealer, cash and cash equivalents, and plan loans to participants (see the instructions for line 6a).

    4. The plan is eligible for the waiver of the annual examination and report of an independent qualified public accountant (IQPA) under 29 CFR 2520.104-46 (but not by reason of enhanced bonding), which requirement includes, among others, giving certain disclosures and supporting documents to participants and beneficiaries regarding the plan’s investments.

    5. The plan isn't a multiemployer plan.

  3. The filing requirement established for a Form 5500–SF is an "N" if filing the Form 5500-SF in lieu of filing a paper Form 5500–EZ.

  4. A filer may file a Form 5500–SF in lieu of the Form 5500–EZ if:

    1. The plan is a one participant plan.

    2. The plan doesn't provide benefits for anyone except you, or you and your spouse, or one or more partners and their spouses.

    3. The plan covered fewer than 100 participants at the beginning of the plan year.

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

    1. Covers only you (or you and your spouse) and you (or you and your spouse) own the entire business (which may be incorporated or unincorporated); or

    2. Covers only one or more partners (or partners and their spouses) in a business partnership; and

    3. Doesn't provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses).

3.13.36.26.8  (07-01-2015)
Form 5500 Filing Requirements

  1. The filing requirement established for a Form 5500 is an "X" .

  2. Filers must file a return/report every year for every pension benefit plan, welfare benefit plan, and for every entity filing as a DFE as specified below (pursuant to IRC 6058 and ERISA sections 104 and 4065).

  3. All pension benefit plans covered by ERISA must file an annual return/report except as provided in this section. The filer must file the return/report whether or not the plan is "tax-qualified" , benefits no longer accrue, contributions weren't made this plan year, or contributions are no longer made. Pension benefit plans required to file include both defined benefit plans and defined contribution plans.

  4. The following are among the pension benefit plans requiring a filed return/report.

    1. Profit-sharing plans, stock bonus plans, money purchase plans, 401(k) plans, etc.

    2. Annuity arrangements under Code section 403(b)(1) and custodial accounts established under IRC 403(b)(7) for regulated investment company stock.

    3. Individual retirement accounts (IRAs) established by an employer under IRC 408(c).

    4. Church pension plans electing coverage under IRC 410(d) .

    5. Pension benefit plans that cover residents of Puerto Rico, the U.S. Virgin Islands, Guam, Wake Island, or American Samoa. This includes a plan electing to have the provisions of section 1022(i)(2) of ERISA apply.

    6. Plans that satisfy the Actual Deferral Percentage requirements of IRC 401(k)(3)(A)(ii) by adopting the "SIMPLE" provisions of section 401(k)(11).

      Note:

      For more information see the Form 5500 instructions.

3.13.36.26.9  (07-01-2015)
Forms 5500 Received By IRS

  1. We may receive Forms 5500 indicating the taxpayer isn't liable.

    If: And: Then:
    The taxpayer isn't liable The taxpayer has active filing requirements. Follow instructions in IRM 3.13.36.33.5 to final the filing requirements.
  2. We may receive unprocessed Forms 5500. Research the return using the tools in IRM 3.13.36.19.

    If: And: Then:
    There is a TC 150 posted for the same Plan Number and Plan Year Reasonable cause is attached. Route the return and all attachments to EP Accounts at Mail Stop 6552.
      Research on IDRS shows a CP 213 or CP 283 indicator is present on the module or a CP 213 or CP 283 is attached. Route the return and all attachments to EP Accounts at Mail Stop 6552.

    Note:

    If more than one return is attached, treat each Plan Year separately and only send to EP Accounts the documents that correspond with the EIN, Plan, and Tax Year on the CP 213 or CP 283.

      Research on IDRS shows an open control is present on the module. Contact the employee with the open control for resolution (e.g. route to the employee or forward the return for processing.)
      The return is amended. Forward the return to EP Classification according to the instructions in IRM 3.13.36.33.2 (6).
      The return is a true duplicate. "X" the return and prepare for destruction per local procedures.
    No TC 150 posted The return has a Plan Year ending of 200912 or later. Return to the filer according to the instructions in IRM 3.13.36.34.
      There is general correspondence attached. Batch as EP Correspondence.
      IDRS research shows a 403/406 notice indicator on the module or there is a 403/406 attached. Batch as a CP 403/406 Notice response.
      There are no attachments or notice indicators, or they were satisfied. Forward the return to EP Classification according to the instructions in IRM 3.13.36.33.2 (6)

3.13.36.26.10  (07-01-2015)
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns

  1. Forms 5558 for Forms 5500 and Forms 5500–EZ post to EPMF with a TC 460 for approved extensions.

  2. If we receive a Form 5558 for Form 5500 in Entity, perform the necessary research using the appropriate IDRS command codes, and/or EFAST2 Website to locate an EIN or Plan number.

    IF: THEN:
    We receive Forms 5558 and the EIN and/or Plan Number is missing, research IDRS for the EIN and/or Plan Number. If you find the EIN and/or Plan Number, Edit the Form 5558 with the EIN and/or Plan Number and route to Code and Edit for processing.
    You find the EIN and the Plan Number isn't established
    1. Establish the plan using the information provided by the filer on the Form 5558, any IDRS information on plans previously established and/or any information found on the EFAST2 Website.

    2. Use the next Plan Number in succession.

    3. Route to Code and Edit for processing.

    You don’t find an EIN and/or a Plan Number.
    1. ESIGN an EIN, establish the plan using Plan Number 001 and the information provided by the filer on the Form 5558.

    2. Suppress the notice using NIC E.

    3. Write to the filer using a 1072C letter notifying the filer of their new EIN and/or Plan Number.

    4. Route to Code and Edit for processing.

    Forms 5558 are attached to correspondence dealing with penalty issues or reconsiderations. Route the correspondence and Form 5558 to EP Accounts Mail Stop 6552.
    Forms 5558 are attached to correspondence stating the organization is no longer required to file Form 5500 pursuant to 29 CFR 2520.104–20. See IRM 3.13.36.33.5 (3)m. Input a TC 591 CC 97 to close the filing requirements. Cross (X) out the Form 5558 to be destroyed.
    Forms 5558 are attached to correspondence stating Form 5500–EZ is a one-participant plan that had total assets of $250,000 or less at the end of every plan year beginning on or after January 1, 2007. See IRM 3.13.36.33.5 (3)m.
    1. Research IDRS to verify the information.

    2. Input a TC 016 to change plan filing requirements to "N" . Do Not input a TC 59X.

    3. Cross (X) out the Form 5558 to be destroyed.

    Forms 5558 are received that have the "First Time Filer" box checked.
    1. Research IDRS. Determine if the EIN and/or plan number is established.

    2. If the EIN and plan number are established, take no action.

    3. If the EIN and/or plan number aren't established, establish using TC 000.

  3. Forms 5558 for Forms 5330 poste to the BMF with a TC 460/620.

  4. If we receive a Form 5558 for Form 5330 in Entity, perform the necessary research using the appropriate IDRS command codes.

    Note:

    When working Forms 5558 for Forms 5330 verify the plan is established. If the plan hasn't established input a TC000.

    IF: THEN:
    If we receive Forms 5558 with an SSN in the filer's identifying number box, research for an EIN and/or Plan Number. If you find an EIN and/or Plan Number.
    1. Research IDRS to verify the filer's information.

    2. Edit the EIN and Plan Number on the Form 5330.

    3. Route to Code and Edit or Error Correction/Rejects for processing.

    4. Write to the filer using a 1072C letter to notify the filer of their correct EIN and/or Plan Number.

    If you don’t find an EIN, use the SSN provided. Verify the SSN information. Edit Plan Number 000 on the Form 5558 if the filer hasn't provided one. Route to Code and Edit for processing.
    If you don’t find an EIN and/or a Plan Number and a SSN isn't on the Form 5558.
    1. ESIGN an EIN, establish the plan using Plan Number 001 and the information the filer provided on the Form 5558.

    2. Suppress the notice using NIC E.

    3. Write to the filer using a 1072C letter notifying the filer of their new EIN and/or Plan Number.

    4. Route to Code and Edit or Rejects for processing.

    If Forms 5558 are attached to correspondence dealing with penalty issues or reconsiderations on Form 5330. Route the correspondence and the Forms to EP Accounts Mail Stop 6552.
    If Forms 5558 are attached to a Form 5330 received in correspondence and the return hasn't posted. Research IDRS to verify the EIN and Plan Number and route to Receipt and Control for processing.

3.13.36.27  (07-01-2015)
Zip Code Error Records Register Procedures

  1. MCC matches returns with entity data and other entity change transactions which contain a City-State against a Zip Code Assignment Program (FINALIST) to validity check and correct zip codes. MCC performs this validity check before posting the transaction. If the FINALIST program is unable to correct an entered Zip Code, the program accepts the Zip Code entered and posts it to master file without changes. The FINALIST program is also capable of generating a zip code if one isn't entered. Generation of a zip code is possible ONLY if entering a complete and accurate street address including directional, suites, etc., city and state code.

  2. The Zip Code Error Register produces annually when the system is unable to correct or generate a complete Zip Code because either:

    1. A domestic address has no Zip Code.

    2. The first five (5) digits of the Zip Code end in 00.

    3. The Zip Code is one of the "campus Unique" Zip Codes.

  3. Research the account using CC INOLE. If CC INOLE shows no record of the account on the EPMF, take no action. Otherwise:

    1. Research the BMF for a better Zip Code and address. Update the EPMF to match the BMF Zip Code and address information.

    2. Use the National Zip Code Directory to find the correct Zip Code for the filer's address. Update the EPMF to reflect the correct Zip Code.

    3. If you can’t find a better Zip Code using the procedures above, try calling the filer to secure the correct address, including the Zip Code.

3.13.36.28  (07-01-2015)
Correspondence

  1. Review taxpayer initiated correspondence indicating the taxpayer is out of business, isn't liable for filing a return this period, or is no longer liable for filing. When identifying data (such as correct name or EIN) is missing, research for this information.

  2. The Entity function receives correspondence when it contains requests for changes to or inquiries about sponsor, administrator, or plan entity data.

  3. Perform complete research before making any changes to the filer's account(s) to ensure that erroneous changes aren't made.

  4. Refer to instructions in this IRM when you determine that entity changes are needed. If you need to update the BMF Entity, send the information to the BMF Entity Function only after you update the EPMF.

  5. Call or write to the filer. If attempting to call, try on three different occasions (three sequential days at three different times) or write using a "C" letter or "SC" letter when you don’t reach the taxpayer. All TE/GE "C" letters have the toll-free number hard coded in the selective paragraphs. If issuing a letter for a TE/GE return and the letter doesn't have the toll-free number hard coded in the paragraph, use EXTREME caution when typing the customer service phone number, 1–877–829–5500. If you need to type the entire paragraph, it should read: "If you have any questions, please call us toll-free at 1–877–829–5500. "

  6. The Correspondex (CRX) and the Correspondence Expert System (CES) are both excellent tools for producing letters requesting information from the taxpayer, as well as for providing information to the taxpayer. These systems permit us to insert local phone and local fax numbers in instances where taxpayers need a specific type of service. With this flexibility, there is increased risk of user error when keying in these local numbers.

  7. There have been several separate instances of CRX letters erroneously generated with private citizens’ cell, residential or commercial phone numbers inserted instead of the correct local IRS contact numbers. These errors caused considerable burden for the taxpayers and private citizens who received these calls, as well as embarrassment and re-work for the service.

  8. Conduct local reviews to ensure the accuracy of the local phone and fax contact numbers and text before issuing these letters. Verify the CRX system default information before sending a letter to the taxpayer. There is an excellent CES user job aid for Correspondex Letters on SERP at http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/crx letters.toc.htm

  9. It is imperative that all correspondence be controlled correctly and in a timely manner. Follow the basic steps for controlling and working all correspondence found in IRM 21.3.3.

  10. If EP correspondence comes back as undeliverable, research for a better address using the following research tools:

    1. EPMF and BMF

    2. Recently posted returns

    3. Telephone directories

    4. Telephone numbers found on IDRS

    5. Telephone numbers listed on undelivered mail if previously provided by the taxpayer

    6. When you locate a good address, return the correspondence using Letter 2475 C with the undeliverable document .

      Note:

      Be sure to update the date on the correspondence.

    7. If you don’t locate a different address and we made every attempt to contact the taxpayer, destroy the correspondence. If the correspondence is part of a case being held in suspense (i.e., correspondence on returns), associate the correspondence with the document.

  11. If we previously sent a 2475 C letter to the filer and:

    1. The undeliverable EP correspondence doesn't have a 2475C letter attached, send a 2475C letter.

    2. A 2475C letter is attached to the EP correspondence, input a TC 593 CC 097 using FRM49, input TC971 Action Code 661 which generates the Undeliverable (UD) indicator, and "X" the notice.

    Note:

    If the returned 2475C letter now has a "yellow label address change sticker" provided by the USPS, follow the instructions in IRM 3.13.36.28 (12) below.

  12. When we receive undelivered IRS-initiated correspondence with a "yellow label address change sticker" provided by USPS on the original envelope, research EPMF/BMF for a better address (CCs ENMOD, EMFOLE, FINDS and FINDE, etc.).

    1. Compare the yellow label address change sticker to the posted/pending name and address information to verify it is an address change for the same taxpayer.

    2. If you don’t find a better address, use yellow address provided by USPS to update the taxpayer's last known address.

      Example:

      If the yellow label shows Allison M. Profit Sharing Plan with a newer address and ENMOD/ EMFOLE shows Allison M. Profit Sharing Plan and the old address matches the taxpayer's last known address and the address update cycle is before the address on the USPS yellow label use the yellow sticker address information to update the taxpayer's address.

    3. Input TC014 and re-send the Entity generated CP/Correspondence letter to the taxpayer's new address.

  13. If we receive correspondence from the filer dealing with penalties or a CP 213 or CP 283 is attached, route the correspondence to EP Accounts Mail Stop 6552.

    Note:

    The CP 213 no longer generates as of January 1, 2013. Its replacement is the CP 283.

  14. The CP 213 notices generated, depending on the condition code (N, I, or R), are shown below:

    • CP 213(N) – Employee Plan Proposed Penalty Notice issued when receiving the Form 5500 after the due date.

    • CP 213(I) – Employee Plan Proposed Penalty Notice issued when receiving the return after the due date and/or it’s incomplete.

    • CP 213(R) – Reasonable Cause Established – Form 5500 penalty not assessed.

  15. Research of CC EMFOLT shows the TC 971 /Action codes input by EP Accounts defining the CP 213 status:

    • 285 – Reasonable cause for late filing accepted.

    • 286 – Reasonable cause for incomplete filing accepted.

    • 287 – Reasonable cause for late and incomplete filing accepted.

    • 288 – Return signed.

    • 289 – Extension to file approved.

    • 290 – Return posted under a different EIN or Plan Number.

    • 291 – Received reply to the CP213 notice, more information requested from the filer on the appropriate C letter. Penalty Assessed

    • 292 – No reply to CP 213 Notice or the filer agrees with the penalty on the CP 213. Penalty Assessed

    • 293 – Filer under DFVC Program. Reasonable cause statement denied.

    • 294 – Destroy CP 213 Notice per research.

    • 295 – IRS requesting corrected return from filer.

  16. If the correspondence is in reference to Area Office inquiries of the taxpayer, forward the correspondence to the respective Area Office.

  17. If we receive correspondence requesting instructions on how to proceed when a plan participant can't be found, provide the following information:

    a) When a plan can't locate a participant, the Department of Labor requires four things:
      1) Send certified mail to the old address.
      2) Check related plan records for an up-to-date address.
      3) Check with the beneficiary designated by the participant.
      4) Use the Letter Forwarding Program of the Internal Revenue Service or Social Security Administration.
    b) Send the request to participate in the IRS Letter Forwarding Program to:
      IRS Letter Forwarding Unit
    P.O. Box 47421 Stop 93
    Doraville, GA 30362
      After participating in the Letter Forwarding Program the filer may put the assets designated for the missing plan participant into an Individual Retirement Plan (IRA). See Rev. Proc. 94–22.
  18. The CP 214 is a reminder notice sent to all filers with an active Form 5500–EZ filing requirement two months before their plan ending date. The notices generate monthly.

    1. The notice summarizes the filing requirements for one-participant plans and tells the filer to verify whether or not they are required to file.

    2. The notice doesn't require a response from the filer. If the filer responds that they aren't required to file because they are under $250,000, or gives another reason that they aren't liable to file similar to those listed in IRM 3.13.36.33.5, "X" the correspondence.

      Exception:

      Follow the instruction in IRM 3.13.36.33.5 (3) n when the filer claims that they rolled the plan over into an IRA.

    3. If the filer states that they don't have to file because they previously filed a final return, research IDRS to determine if he/she properly filed a final return.

    4. If the filer properly filed a final return, input a TC 016 to remove the filing requirements.

    5. If the filer filed a return that doesn't meet all of the requirements of a final return as listed in IRM 3.13.36.12, use a 1074C letter to inform the filer of the requirements of filing a final return.

    6. If the filer asks for any other actions to be taken on the account, including but not limited to address changes, EIN consolidations and plan consolidations, treat as normal correspondence.

    7. If the filer sends a Form 5500–EZ for a prior tax period attached to a CP 214, verify if the return has posted. If the return hasn't posted, check the amount of the EOY assets on line 7a(2). If the amount is below $250,000, edit an R and a V in the top portion of the form just under the Entity information to restrict penalties.

  19. EP Entity may receive CIS images from EP Account and Account Management Call Site Assistors, when a CP 403/406 is attached to an Imaged Form 5500/5500EZ or TC 141 is on the account. EP Entity researches IDRS for a TC 150, if present and the delinquency is satisfied, "X" the return. If the delinquency isn't satisfied, follow TDI procedures and if no TC 150 is present, input TC 594 CC 074. Batch CIS images in correspondence.

  20. If we receive a loose schedule or return in correspondence, use the following chart to determine proper disposition.

    IF: THEN:
    Loose Schedules A, C, D, E, F, G, H, I, R, T, Form 5500 Destroy
    Loose Schedule B or Schedule SB, Form 5500 received from DOL vendor, EBSA or IRS Destroy
    Loose Schedule B or Schedule SB, Form 5500 received from other than DOL Vendor, EBSA or IRS Return to the filer using Notice 1393.
    Loose Schedule P, Form 5500 OAMC, EP Accounts Unit M/S 6552
    Response to a CP 213 or CP 283 OAMC, EP Accounts Unit M/S 6552
    Response to a CP 214 Process as EP Correspondence
    Loose Schedule SSA, Form 5500 or Form 8955-SSA, question 1(b) checked or no box 1(b) is present on the Schedule/Form Route to Receipt and Control for processing.
    Loose Schedule SSA, Form 5500 or Form 8955–SSA, question 1(b) not checked Destroy
    Form 5500–EZ (received from Field Office and EP Entity Ogden) Route to Numbering for processing.
    Form 5500–EZ
    (all others)
    Route to Numbering for processing.
    Form 5500
    (all others)
    Forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6)
    Returns, Schedules and/or attachments for Pension Benefit Guaranty Corporation (PBGC) Pension Benefit Guaranty Corporation
    P.O. Box 644880
    Baltimore, MD 21264–4880
  21. If you receive inquiries requesting an address on where to send Employee Plan Applications for determinations, i.e., Forms 5300, 5307, 5309, 5310, 5310–A or 5316, provide the following addresses:

    Regular Mail: Express Mail or Delivery Service:
    Internal Revenue Service Internal Revenue Service
    P.O. Box 12192 201 West Rivercenter Blvd
    Covington, KY 41012–0192 Attn: Extracting Stop 312
      Covington, KY 41011
  22. Telephone Contact—If a filer calls to provide an answer requested by IRS, attach a record of the filer's response as part of the audit trail of the return.

  23. You can create letters to the filer through IDRS using CC LETER. The most common letters used by the Entity function are the 1072C and the 1074C letters.

    Note:

    Always use the paragraphs in your letter that allow you to include your name, phone number and your business hours should the taxpayer need to contact you.

  24. Your response should read, "This is a response to your correspondence dated....." If the letter isn't dated, use the postmark date. If the postmark date is unknown, use the date three days before the IRS received date.

3.13.36.29  (07-01-2015)
Area Office Correspondence (AO)

  1. Forward correspondence regarding applications for plans, terminations, or any other AO determination requests to the appropriate AO.

  2. Direct all technical questions relating to EPMF from filers or their representatives to the TE/GE call site at 1-877-829-5500.

  3. There is no longer be any EPMF technical assistance provided on site at the processing campuses.

    1. Each EPMF functional area should designate one employee to review all technical assistance questions.

3.13.36.30  (07-01-2015)
Merge Fail (NOMRG) Transcripts (Entity and Plan Data)

  1. Merge Fail (NOMRG) Transcripts are computer generated when an account or plan data account consolidation fails.

  2. In most instances a TC 011 fails due to improper training and/or research. Resolving no merge conditions enhances your ability to do a quality job when consolidating accounts and/or plan modules.

  3. The following instructions are for handling all EP NOMRG transcripts. However, the Submission Processing Campus determines the area(s) in which they will be resolved.

  4. These transcripts generate when an invalid condition exists in the account of the old and/or new EIN or the old and/or new plan data module.

    1. These no merge checks help ensure that erroneous consolidations don't post.

    2. Each transcript has a title and a code to indicate the invalid condition.

    3. In those cases where the code is numeric, it is similar to an EPMF Unpostable Code.

      Example:

      If the name controls of both accounts aren't the same, a Merge Fail Transcript titled "NOMRG–NC Condition 803" generates. "803" is also used for UPC 803 when the input name control doesn't match the EPMF name control.

  5. In all cases, check for input errors before attempting to resolve the merge fail condition.

  6. Complete research to determine the correct action before inputting the new TC 011 or destroying the NOMRG transcript.

  7. If the merge fail condition involves the plan data module, a complete transcript for an individual entity generates for each merge fail condition.

  8. When working these transcripts, follow all procedures indicated in this manual.

  9. In every case, if you determine that this was an erroneous merge attempt, destroy the transcript. Notify the taxpayer of the correct EIN to use with the appropriate letter.

  10. See IRM 3.13.36.25 for account consolidation instructions.

3.13.36.30.1  (07-01-2015)
NOMRG–NC Condition 803

  1. This transcript generates when both the name control and the cross reference name control in the FROM account mismatch either the name control or the cross reference name control in the TO account.

  2. Ensure that the accounts belong to the same entity and should be consolidated.

  3. Input TC 013 to change the name on the incorrect account. Input a new TC 011.

  4. If you can't determine that the accounts should be consolidated or if the accounts shouldn't be consolidated, inform the originator of your action. Also, inform the taxpayer of his/her correct EIN.

  5. If a TC 001 addressing a no merge "No Merge 803," follow the instructions below:

    1. Don't attempt another merge of these accounts.

    2. Destroy the transcripts. Contact both taxpayers in writing to inform them of the EIN to use.

3.13.36.30.2  (07-01-2015)
NOMRG–DRT Condition 808

  1. This transcript generates when two tax modules have the same plan number and plan period month ending and each tax module contains an unreversed TC 150 (or a TC 977 posted before cycle 8229).

  2. Follow instructions in IRM 3.13.36.25 to resolve this condition.

  3. If you can resolve the no merge condition, and the accounts should be consolidated, reinput the TC 011.

  4. If you determine that the consolidation attempt was in error, destroy the transcript.

3.13.36.30.3  (07-01-2015)
DOC 64–DRT Condition 808

  1. This transcript generates when two plan data modules have the same plan period month ending and each plan data module contains an unreversed TC 150 (or a TC 977 posted before cycle 8229).

  2. Process the same as in IRM 3.13.36.30.2 above.

3.13.36.30.4  (07-01-2015)
NOMRG–INA Condition 811

  1. This transcript generates when the TO account entity filing requirements are "8" . (A TC 020 was input).

  2. Verify that the correct account was closed.

    1. If the correct account was closed, no further action is needed.

    2. If the account was closed in error, input TC 012 to reopen the closed account. Input a new TC 011.

3.13.36.30.5  (07-01-2015)
DOC 64–INA Condition 811

  1. This transcript generates when the To account plan filing requirements are "8" (a TC 020 was input to the plan).

  2. Process the same as in IRM 3.13.36.30.4 above.

3.13.36.30.6  (07-01-2015)
NOMRG–DPL Condition 850

  1. This transcript generates when both accounts have the same plan number and each plan module contains an unreversed TC 121 or TC 123.

  2. See IRM 3.13.36.25 for instructions.

  3. If the accounts should be consolidated, input a new TC 011.

  4. If the accounts shouldn't be consolidated, destroy the transcript.

3.13.36.30.7  (07-01-2015)
DOC 64–DPL Condition 850

  1. Process the same as in IRM 3.13.36.30.6 above.

3.13.36.30.8  (07-01-2015)
NOMRG–EXC Condition 869

  1. This transcript generates when a successful merge of the two accounts would produce a module or a section of a module that is larger than the limits established for programming.

  2. Research the two accounts involved and determine if a TC 011 is needed. Contact the filer if necessary to make the determination. If the two accounts shouldn't be consolidated, dispose of the transcript in accordance with campus procedures.

    1. If after all research the two accounts involved are for the same entity and should be consolidated, control the account and input TC 011.

    2. Monitor the account for six weeks to determine if a good merge occurred.

    3. If the merge wasn't completed, contact the EPMF Entity Analyst for assistance in resolving this condition.

  3. If there are delinquent modules or potentially delinquent modules on either or both accounts that would be satisfied if the merge could be completed, input TC 590 CC 097 to the appropriate modules to prevent erroneous delinquency notices to the filer.

3.13.36.30.9  (07-01-2015)
DOC 64–EXC Condition 869

  1. Process the same as in IRM 3.13.36.30.8 above.


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