3.13.36  EPMF Account Numbers (Cont. 1)

3.13.36.21  (07-01-2013)
EIN Assignment

  1. Entity may be required 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 an EIN is not located 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 do not 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. This ERAS (EIN Research and Assignment System) command code is used to assign a new EIN when the Entity function has determined that no EIN exists for the entity.

  4. ERAS will analyze the Master File Indicator (MFI) input to determine what series EIN will be assigned.

  5. Use the following MFI when assigning an EIN:

    1. MFI "P" will generate 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" will generate 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" will generate 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 will generate to the filer informing them of their EIN along with a Form SS-4 to complete and return to the IRS. When the Form SS-4 is received, 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 should not be used to file Form 5500 series returns. Each sponsor must file using his/her own EIN.

  9. Entity will receive requests to re-establish EINs for Retirement Trusts, Profit sharing Plans or Pension Plans if the account was dropped from master file due to inactivity. The requests will be received in the form of a fax, Form 4442, Form 945 or in rare cases by E-mail from filers or Employee Plan Practitioners. These requests will be batched on BBTS as correspondence with a 10 day turnaround timeframe. The cases will be 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 does not belong to another filer,

    3. the EIN provided is not 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. Do not ESIGN a new EIN.
    Notify the filer of their EIN.

    Note:

    The EIN needs to be re-established on the BMF.

    Note:

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

  10. The filer should not 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 has died or gone bankrupt and the sponsor has not been changed and/or the assets have not been 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, it is determined that the filer is filing using his trust EIN because he is not required to have an EIN for his business, do not assign another EIN. The Tax Examiner must 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, a new identification number must be assigned 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 the second EIN was assigned.

    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. The following information is needed 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

    • 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  (07-01-2013)
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  (07-01-2013)
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 additional information is needed, refer to the IRM 21.7.13, Assigning Employer Identification Numbers.

3.13.36.22  (07-01-2013)
EPMF Entity Changes

  1. Entity changes will be done 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  (07-01-2013)
Preparation of Entity Changes

  1. Before any entity changes are input:

    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 has been assigned to the group or agent. Write up a referral for an entity change. Exam will then make the change if appropriate.

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

3.13.36.22.2  (07-01-2013)
Posting Delay Code (PDC)

  1. When multiple transactions are required to adjust an account and some must post in later cycles than others, the tax examiner may 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 will be deferred until the indicated number of posting cycles has passed.

  3. The tax examiner will determine the required number of delay cycles with respect to the first transactions to be posted. For 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, the examiner will input a Posting Delay Code of three (3) with the fifth and sixth transactions and of four (4) with the last transaction.

  4. All the transactions will be input at the same IDRS terminal session. The examiner will not 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 will be held on the MCC Resequencing Transaction files until the specific number of deferred posting attempts has occurred, thus maintaining the required staggered sequence among the transactions.

  6. The posting delay capability will be provided 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 will not post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS "PN" status pending transaction will be extended 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 will be part of the basic structure of our transaction processing.

  9. Use of the posting delay code will not bypass any NAP checks that are programmed for a command code.

3.13.36.22.3  (07-01-2013)
EPMF Entity Transaction Codes

  1. Entity changes will 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 that has not previously been established on the master file or has dropped from master file due to no activity. CC BNCHG is used, and the following required fields must be input 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 are not required fields but should be input if available.

    4. City, State and ZIP

    5. Remarks

  3. Transaction Code 011 – this transaction code is used to consolidate or merge two or more EINs assigned erroneously to an EPMF Entity. CC BRCHG is used to consolidate sponsor entities. TC 011 is the only transaction code input by EPMF Entity using CC BRCHG. Overlaying CC ENMOD with CC ENREQR will generate 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 has been 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 has been changed.

    1. If a domestic street address is input, then the mailing city, state and ZIP must be input.

    2. If a domestic mailing city, state and ZIP or major city and ZIP code are input, then the mailing street address must also be input.

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

    4. If it can be determined that the correspondence requesting the address change has been initiated by a third party, research the CAF using CC CFINK. If a proper authorization is found, update the address as requested. If a proper authorization is not found, send Letter 135C and destroy the request.

      Note:

      Do not reference the taxpayer’s EIN on the letter.

    5. ZIP code changes require a complete address change to be input. A TC 014 will be generated.

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

    1. If a foreign street address is input, then the foreign city and foreign country must be input.

    2. A foreign postal code may be input.

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

    4. If a foreign city or postal code is input, then the foreign street address must be input.

  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

    6. When the mailing and location addresses are the same, do not input a separate action to delete the location address. If the location address is incomplete, do not 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.

    7. Do not 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 will remain on the BMF/EPMF but all the filing requirements will be changed to "8" to indicate that the account is in inactive status.

    2. The plan filing requirement for all plans must be turned off by a TC 591 CC 97 or a TC 020 Doc Code 64 prior to inputting a TC 020 Doc Code 63.

      Caution:

      When using TC 020 be very sure that you do not delete a good account. DO NOT 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 will be displayed in the posted transaction section with the transaction code that made the change.

    1. The prior name line will be displayed on CC EMFOL definer E.

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

3.13.36.22.4  (07-01-2013)
Plan Data Module-Transaction Codes

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

  2. The plan data module is established 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 a TC 000 Doc Code 64 is input, and a TC 000 is already pending for the same plan number, an error message, "TC 000 PENDING FOR THIS PLAN NUMBER" , will generate.

    1. Deleted TC 000s (DU, DN, DQ, etc.) are also recognized by the program as pending transactions.

    2. If there is a TC 121/123, do not input TC 000.

    3. If an error message is received 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 necessary for the plan, overlay the TC 000–ADD–INDICATOR "N" with a "Y" . Input the rest of the transaction as usual. This will override the error message and allow another TC 000 to be input.

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

    1. TC 000 is used 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. The following identifying data must be input 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. The following identifying data must be input 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:

      It is not necessary to enter filing requirements when establishing a plan from a Form 5500–EZ.

    5. Posting Delay code may be input.

    6. Always input the plan name, AIN, and administrator name and address (use mailing address if two addresses are shown) exactly as the filer has entered the information on the return unless abbreviation is necessary 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, it is not necessary to research the AIN before input of the TC 000. An AIN is invalid if it does not 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. TC 011 is used 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. It is not necessary for the new plan number to be established on master file if only a plan number change is required.

    3. The following identifying data must be input: Transaction code, new plan number, remarks.

    4. Posting Delay Code may be input.

    5. Use Letter 1072C to notify the filer of the correct plan number to be entered on his/her return.

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

    1. This transaction Code is used when a plan was deleted in error.

    2. The plan filing requirement will be "8" .

    3. The following identifying data must be input: transaction code, remarks.

    4. 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:

    Complete research must be performed to ensure that the change in plan names does not indicate a new plan.

    1. The following identifying data must be input: transaction code, plan first name line, plan second name line (if available), remarks.

    2. Posting Delay code may be input.

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

    1. When there is a determination that plan filing requirements should be changed, input transaction code 016.

    2. The following identifying data must be input: transaction code, filing requirement code, 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. TC 017 will be input by the Area Office or the National Office to update their records.

    2. The following identifying data must be input: transaction code, file folder number, remarks.

    3. The plan effective date is optional.

    4. Posting Delay Code may be input.

    5. The plan filing requirement code is optional but must be input if known.

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

    1. TC 020 is used to change the filing requirements for a specific plan to "8" . It is also used to delete a plan erroneously established.

    2. When a TC 020 has posted to the plan data module, the plan filing requirement will be "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 will be erased.

    3. The following identifying data must be input: transaction code, remarks.

    4. A Posting Delay Code may be input. IRM 3.13.36.22.2.

      Caution:

      When using TC 020 be very sure that you do not delete a good account. DO NOT INPUT A TC 020 WITHOUT THE EP MANAGER'S APPROVAL.

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

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

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

    3. The following data must be input: transaction code, plan year ending month, remarks.

    4. A Posting Delay Code may be input.

  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. The following identifying data must be input: 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 Administrator Same Indicator is used, the Administrator AIN, name lines, city, state & ZIP must be blank.

    4. A Posting Delay Code may be input.

    5. The following identifying data should be input 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 cannot 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. The following identifying data must be input: 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, remarks.

    3. If the Administrator Same Indicator is used, Administrator AIN, name lines, city, state, and ZIP must be blank.

    4. The following data should be input if available: plan second name line, Administrator second name line.

    5. Posting Delay Code.

  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" is generated automatically if a "Y" is not used.) See IRM 3.13.36.19.2.5 for input format.

    2. If a TC 000 is input to establish a new plan, INTENT–IND "Y" is used.

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

    4. If the EIN on the input transaction is not established on master file, an error message will generate. The Entity function must establish the EIN using CC BNCHG before the EPLAN transaction may be input.

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

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

  18. The administrator data input with the CC EPLAN transaction must match as closely as possible what the filer has 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 is valid for the transaction code.

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

    2. If a sponsor name or address change is necessary, you must input these changes before input of 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 has written 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 the Administrator Same Indicator is input, the administrator section must be blank.

    8. If the administrator address is input, 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 has been returned as undeliverable. If there is room on the second name line, add in-care-of.

  19. It is important that when entering plan name lines for CC EPLAN transactions, the plan name is entered 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, the complete plan name as entered by the filer should be input.

    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. Do not abbreviate unless absolutely necessary to fit the entire plan name into the spaces allocated.

    3. If necessary 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 will not 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 are generated from EACS based on the filing of the plan application in the Area Office.

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

  23. When research has indicated 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  (07-01-2013)
Addresses

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

3.13.36.23.1  (07-01-2013)
Domestic Mailing and Location Addresses

  1. According to postal regulations, mail will be delivered 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  
    Gold's Tire  
    101 Lily Ln (location address)  
    Flower, FL 40425  
    PO Box 154 (mailing address)  
    Begonia, FL 40423  
       
    Input  
    Primary Name: Golds Tire
    Mailing Street or Foreign City/Postal Code: PO Box 154
    Mailing City or Foreign County/State/ZIP: Begonia, FL 40423
    Location Street Address: 101 Lily Ln
    Location City/State/ZIP: Flower, FL, 40425
       
    Received  
    Cottonwood Laundry  
    1560 East Water St. (location address)  
    Cottonwood, TX 72346  
    950 Main St. (mailing address)  
    Tulsa, OK 61783  
       
    Input  
    Primary Name: Cottonwood Laundry
    Mailing Street or Foreign City/Postal Code: 950 Main St
    Mailing City or Foreign County/State/ZIP: Tulsa, OK 61783
    Location Street Address: 1560 E. Water St
    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. The retention of the street address is necessary as an audit trail for locating organizations.

    Caution:

    If the organization is part of a GEN, do not retain the former street address as the location address when the mailing address is changed to a P.O. Box.

  7. Do not input the additional 4 digits of the 12-digit ZIP code on TC 000, TC 014, and TC 019. The Finalist computer program will automatically expand the 9-digit ZIP code to twelve digits.

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

3.13.36.23.2  (07-01-2013)
Guidelines for Domestic Mailing and Location Addresses

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

    1. Do not leave a blank space between the house or building number and an alpha suffix. For 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. For example:

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

      Note:

      Do not 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.

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

      Exception:

      If the address contains NW, NE, SW, SE, do not 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. For example:

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

    12. If no street address or P.O. Box is provided by the organization, 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 the city and state cannot be determined from the ZIP Code Directory, the envelope if attached, or telephone 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  (07-01-2013)
Domestic Street Address Abbreviations

  1. Use the following street address abbreviations when necessary:

    Word Abbreviation Word Abbreviation
    Air Force Base AFB One-fourth 1/4
    Apartment APT One-half 1/2
    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 it is used as a direction of a street, avenue, etc.

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

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

3.13.36.23.4  (07-01-2013)
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

    Examples:  
    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 is not present and cannot be determined.

3.13.36.23.5  (07-01-2013)
Foreign Mailing and Location Addresses (other than APO, FPO, AA, AE, AP, MP, FM, MH, PW, PR, GU, AS, and VI)

  1. Since ISRP is not able to input foreign addresses, a copy of the first page of a return will be received with a complete address in Entity from Code & Edit to input the foreign address.

  2. Use the following guidelines to enter foreign addresses:

    1. Do not 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. Do not use major city codes. A comma must be entered 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. Do not input the location city, state, and ZIP.

  5. The following are examples of foreign entities:

    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  (07-01-2013)
Inputting Foreign Addresses

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

    • Input TC 014.

    • Enter the new street address in the "Foreign Address" field (FA),

    • the city and identifying data in the "Mailing Street or Foreign City/Postal Code" field,

    • the country in the "Mailing City or Foreign Country" field and

    • 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  (07-01-2013)
Transaction Code 151

  1. The following instructions are to be used when processing a TC 151 to move incorrectly posted returns.

  2. EP Entity will receive Form 4442 from Revenue Agents requesting the input of a TC 151 to correct Form 5500 returns. The Form 4442 will be batched and monitored as an expedite case, with a 3 day turn around timeframe.

  3. Posted returns can be moved to a different EIN, Plan Number, and/or tax period with TC 151. Do not input a TC 151 without EP Manager's approval. A TC 151 will cause 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, it will take longer. Do not cycle delay. When the TC 151 transaction is complete, a TC 446 will post 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. The CP 283 must be satisfied before the TC 151 can be input. If an open control is present, contact EP Accounts, and send the return via fax so the CP 283 can be satisfied. EP Accounts will return the case and the 151 may then be done. See IRM 3.13.36.28 (14).

  4. This transaction code is used to move a posted TC 150/976/977 when it has been determined that the return has posted incorrectly. This transaction code is also used to reverse a posted TC 154/155/156.

  5. Before a TC 151 is input, research to determine if both return modules have the same name control. If the name controls do not match, input a TC 013 to change the name on the module before the TC 151 is completed. If necessary, input a TC 013 to change the name after the return has been moved.

  6. If both a TC 150 and a TC 977 are posted to the same module, posting a TC 151 will move 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 will be changed to TC 150. If both returns need to be moved, two TC 151 transactions must be input.

  7. Returns that are being examined, which is indicated by a TC 420 or 424, cannot be moved. An IRS TC 151 that attempts to move a return that is being examined will unpost as an UPC 851.

  8. Before a TC 151 is input, research to determine if the return module contains an unreversed TC 420 or 424, indicating that the return is being examined, 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 be reversed.

    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 TC 151 for MFT 74 is input 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. A leading zero must be entered 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. The XREF–PN field must be input 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. The XREF–TIN field must be input if the 151–CD is 22, 24, 25, 28, 30, 34, 36, or 37.

    5. The XREF–TXPRD field must be input if the 151–CD is 21, 23, 25, 27, 31, 35, or 37.

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

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

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

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

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

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

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

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

3.13.36.25  (07-01-2013)
Consolidating Accounts—Entity and Plan Module

  1. The following instructions are to be used when consolidating accounts:

    Caution:

    It is a tedious procedure to correct accounts that have been consolidated in error. Research the accounts thoroughly before inputting a TC 011. If research does not provide 100% certainty, contact the filer via telephone or through correspondence. Managerial Approval Required.

    1. If accounts are consolidated and no CP 212 Notice should be sent to the filer, enter a "Z" in the para select field of the TC 011 to suppress the notice.

    2. Do not consolidate accounts when one account states, "Second EIN for Plans" in the entity area.

    3. If the "FROM" account filing requirement is "8" , the account must be reactivated (TC 012) or the TC 011 will unpost UPC 811.

  2. When there is an indication that an employer/sponsor has more than one identification number, complete master file research (use CC EMFOL ) must be done 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, the BMF number should be considered 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 have the BMF numbers consolidated.

    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:

      Do not consolidate an account with Form 990 or Form 1041 filing requirements. Do not 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 the accounts should be consolidated, 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 that an erroneous plan has been established, see IRM 3.13.36.25 (5) for instructions to correct the situation prior to entity consolidation.

    11. If a TC 420 is present, contact the Area Office before inputting a TC 011; do not consolidate the account until a TC 421 is posted.

  3. After all research and comparisons of the accounts have been performed, 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, it is not necessary to establish the "TO EIN" prior to inputting the TC 011.

    2. Notice CP 212 will be generated from the input of the TC 011 (Doc Code 63). It will notify the filer of the correct EIN to use.

  4. The Entity function must 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 will receive a copy of the source documents from BMF account consolidations when the BMF tax examiner has determined that the accounts may need to be consolidated 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 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. The Entity function must 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" , the account must be reactivated (TC 012) or the TC 011 will unpost UPC 811.

    3. When it has been determined 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 do not 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 has 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 IRS, input a TC 151 to reverse one of the posted returns.

    3. If the returns are not duplicates and were processed by IRS and the correct account can be determined, 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. It will be necessary 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 has posted to both accounts (entity or plan module) for the same plan and plan period, special care must be taken before consolidating these accounts.

    1. A posted TC 121 indicates that the filer has 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 was filed to update the characteristics of a plan that was 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. Do not input a TC 122 without EP Manager's approval.

    4. Complete research must be performed 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 being issued on the old account before the merge is completed.

    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 is completed, input a TC 592 to the consolidated account to allow the delinquency process to continue if the module has not been satisfied by a TC 150, another TC 590, a TC 591, 593, 594, 595, 597 or 599.

  11. Before a TC 011 is input, research to determine if the return modules have the same name control. If the name controls do not match, input a TC 013 to change the name on the module to move the return before the TC 011 is completed, cycle delaying if necessary. If necessary, input a TC 013 to change the name after the return has been moved.

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

  13. If the consolidation does not pass all merge fail checks, a Merge Fail Transcript will be generated 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" , will appear 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 was posted prior to 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

    KEY TO CONSOLIDATION TRANSACTION CODES
    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 026 Posts to the old (FROM) TIN. Account deleted. TIN changed. It will appear on the entity module only in "DI" pending status.
    OTHERS
    TC 020 Account Deleted-Inactive
    TC 012 Account Re-established-Active

3.13.36.25.1  (07-01-2013)
Conditions Which will Cause a Merge to Fail

  1. Name control on the FROM account does not match the name control on the TO account.

  2. A TC 150 or TC 977 (posted before cycle 8229) is 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). Do not automatically cycle the merge. Proceed with caution.

  7. Both accounts have a delinquent module and the TDI location codes are not equal.

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

  9. Both accounts have a TC 960 on the same plan and plan period which were 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  (07-01-2013)
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 are not required on documents that will be destroyed or forwarded for processing.

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

  6. Research must be performed in all cases using CC NAMEB. If research locates an EIN on CC NAMEB, the entity must be verified by using CC ENMOD, INOLE or EMFOL before taking any action.

3.13.36.26.1  (07-01-2013)
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  (07-01-2013)
Form 2848, Power of Attorney and Declaration of Representative

  1. A Form 2848 is filed by a taxpayer granting 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 will receive 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 the plan number is found, 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 the plan number is not found, edit the Form 2848 as invalid and return the Form 2848 to the CAF Unit.

3.13.36.26.3  (07-01-2013)
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 will receive Forms 5330 from Error Correction/Rejects, RTR's, Unpostables and/or Code and Edit when:

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

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

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

    4. The TIN is not established on the BMF/EPMF, or

    5. The TIN in block "B" does not match the name control of the filer in block "A" , or

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

    7. The plan number has not been 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 is not established on the BMF, but has an EIN on EPMF, Establish the same EIN on the BMF.

    Note:

    The EIN or SSN must be established 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 is not established Do NOT 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, a. Research CC NAMEB/NAMEI using the filer’s name in block "A" .
    b. If found edit the EIN or SSN in block B.
    c. If not found, and there is an EIN in block E, edit the EIN to block B.
    c. If not found and there is no EIN in block E, contact the filer via phone or correspondence.
    d. If no response assign an EIN and establish the Plan.
    the Plan Number in block "G" is blank or not in the valid range a. Research the EIN or SSN provided in block "B" to determine the Plan Number.
    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" .
    b. If the account contains more than one active plan number, use plan number 999.
    c. If unable to determine the Plan Number contact the filer via telephone or correspondence.
    d. 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.

    e. If the account is an SSN, edit block "G" using plan number 999.
    f. After all corrective actions, send the document back to Error Correction/Rejects.

3.13.36.26.4  (07-01-2013)
Form 5308, Request for Change in Plan/Trust Year

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

  2. If the filer files a Form 5308 in error at the campus and it is received 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  (07-01-2013)
Form 5500 Penalty Assessment Payment

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

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

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

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

    3. The TIN is not established on the BMF/EPMF, or

    4. There is no valid Plan Number in block

    5. The plan number has not been established on the EPMF

    IF THEN
    the EIN is missing on the payment voucher a. Research CC NAMEB using the filer’s name shown on the payment voucher.
    b. If found edit the EIN on the payment voucher and return to requesting area.
    c. If not found contact the filer via phone or correspondence.
    d. 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 a. Research EMFOLT to identify the plan number used to generate the CP 283.
    b. If found, edit the Plan number on the correspondence and route back to area requesting plan number verification.
    If the Plan Number is missing or is not in the valid range CP 283/295 a. Research EMFOLT/BMFOLT to see what plan number was used to generate the CP 283/295.
    b. If there are no plan numbers established for the account, establish plan 001.
    .c If found, edit the Plan number on the payment voucher and route back to area requesting plan number verification.
    d. If unable to determine the Plan Number contact the filer via phone or correspondence.
    e. 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.
    f. After all corrective actions, send the document back to Error Correction/Rejects or Code & Edit.

    Note:

    For Form 5500 MFT 74, plan number 000 must never be used.

3.13.36.26.6  (07-01-2013)
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 that is required to file an annual return and is not eligible or chooses not to file the annual return electronically on Form 5500-SF; or

    2. The plan is a foreign plan that is 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; and

    3. does not 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 have changed for plan years that began on or after January 1, 2007. As a result of this change, a Form 5500–EZ does not 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 who were 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 prior to 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. For 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. Forms 5500-EZ must be processed using a plan number in the 001–500 series.

    1. If a welfare plan number has been 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 the return should be processed. (All Forms 5500–EZ should be retirement plans.)

3.13.36.26.6.1  (06-09-2009)
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 will receive 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.

      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 not valid a. Research CC NAMEB/NAMEI using the filer’s name in 2a.
    b. If found edit the EIN in block 2b.
    c. If not found contact the filer via phone or correspondence.
    d. If no response assign an EIN and establish the Plan.
    e. 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 a. Research the EIN provided in 2b to determine the Plan Number.
    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.
    b. If there are no plan numbers established for the account, establish plan 001.
    c. If the account contains more than one active plan number, use plan number 999.
    d. If unable to determine the Plan Number contact the filer via telephone or correspondence.
    e. 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.
    f. After all corrective actions, send the document back to Error Correction/Rejects or Code & Edit.

  3. Forms 5500–EZ must be processed 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 has been 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  (07-01-2013)
Form 5500–SF Filing Requirements

  1. The filing requirement established for a Form 5500–SF is a "T" if the Form 5500-SF is being filed 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 (a) covered fewer than 100 participants at the beginning of the plan year 2009, or (b) under 29 CFR 2520.103–1(d) was eligible to and filed as a small plan for plan year 2008 and did not cover more than 120 participants at the beginning of plan year 2009.

      Note:

      If a Code section 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 did not hold any employer securities at any time during the plan year;

    3. At all times during the plan year, the plan was 100% 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 and

    5. The plan is not a multiemployer plan.

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

  4. A Form 5500–SF may be filed in lieu of the Form 5500–EZ if:

    1. The plan is a one participant plan

    2. The plan does not 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. does not 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  (07-01-2013)
Form 5500 Filing Requirements

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

  2. A return/report must be filed every year for every pension benefit plan, welfare benefit plan, and for every entity that files as a DFE as specified below (pursuant to Code section 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 return/report must be filed whether or not the plan is “tax-qualified,” benefits no longer accrue, contributions were not 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 for which a return/report must be filed.

    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 Code section 403(b)(7) for regulated investment company stock.

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

    4. Church pension plans electing coverage under Code section 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 that elects to have the provisions of section 1022(i)(2) of ERISA apply.

    6. Plans that satisfy the Actual Deferral Percentage requirements of Code section 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  (07-01-2013)
Forms 5500 Received By IRS

  1. Forms 5500 may be received by IRS that indicate the taxpayer is not liable.

    If ... And ... Then ...
    the taxpayer is not liable the taxpayer has active filing requirements, follow instructions in IRM 3.13.36.33.5 to final the filing requirements.
  2. Unprocessed Forms 5500 may be received by IRS. 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 has 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 have been satisfied, forward the return to EP Classification according to the instructions in IRM 3.13.36.33.2 (6)

3.13.36.26.10  (07-01-2013)
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns

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

  2. If a Form 5558 for Form 5500 is received 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
    Forms 5558 are received and the EIN and/or Plan Number is missing, research IDRS for the EIN and/or Plan Number. If the EIN and/or Plan Number is found, Edit the Form 5558 with the EIN and/or Plan Number and route to Code and Edit for processing.
    the EIN is found and the Plan Number is not established a. 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.
    b. Use the next Plan Number in succession.
    c. Route to Code and Edit for processing.
    no EIN and/or Plan Number is found, a. ESIGN an EIN, establish the plan using Plan Number 001 and the information provided by the filer on the Form 5558.
    b. Suppress the notice using NIC E.
    c. Correspond with the filer using a 1072C letter notifying the filer of their new EIN and/or Plan Number.
    d. 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 29CFR2520.104–20. 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, a. Research IDRS to verify the information.
    b. Input a TC 016 to change plan filing requirements to "N" . Do Not input a TC 59X.
    c. Cross (X) out the Form 5558 to be destroyed.
    Forms 5558 are received that have the "First Time Filer" box checked, a. Research IDRS to determine if the EIN and/or plan number is established.
    b. If the EIN and plan number are established, no action is necessary.
    c. If the EIN and/or plan number are not established, establish using TC 000.
  3. Forms 5558 for Forms 5330 are posted to the BMF with a TC 460/620.

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

    Note:

    When working Forms 5558 for Forms 5330 make sure the plan has been established. If the plan has not been established input a TC000.

    IF THEN
    If Forms 5558 are received with an SSN in the filer's identifying number box, research for an EIN and/or Plan Number. If an EIN and/or Plan Number is found, a. Research IDRS to verify the filer's information.
    b. Edit the EIN and Plan Number on the Form 5330.
    c. Route to Code and Edit or Error Correction/Rejects for processing.
    d. Correspond with the filer using a 1072C letter to notify the filer of their correct EIN and/or Plan Number.
    If an EIN is not found, use the SSN provided, verify the SSN information, Edit Plan Number 000 on the Form 5558 if the filer has not provided one. Route to Code and Edit for processing.
    If an EIN and/or Plan Number is not found and a SSN is not on the Form 5558, a. ESIGN an EIN, establish the plan using Plan Number 001 and the information the filer provided on the Form 5558.
    b. Suppress the notice using NIC E.
    c. Correspond with the filer using a 1072C letter notifying the filer of their new EIN and/or Plan Number.
    d. 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 has not posted, Research IDRS to verify the EIN and Plan Number and route to Receipt and Control for processing.

3.13.36.27  (07-01-2013)
ZIP Code Error Records Register Procedures

  1. Returns with entity data and other entity change transactions which contain a City-State are matched against a ZIP Code Assignment Program (FINALIST) at MCC to validity check and correct ZIP codes. This validity check is performed prior to the posting of the transaction. If the FINALIST program is unable to correct a ZIP Code when a ZIP code has been entered, the ZIP code entered will be accepted and posted to master file without changes. The FINALIST program is also capable of generating a ZIP code if one is not entered. Generation of a ZIP code is possible ONLY if a complete and accurate street address including directional, suites, etc., city and state code is entered.

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

    1. A domestic address has no ZIP Code, or

    2. The first five (5) digits of the ZIP Code end in 00, or

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

  3. Research the account using CC INOLE.

    1. If CC INOLE shows no record of the account on the EPMF, take no action. Otherwise,

    2. Research the BMF for a better ZIP Code and address. Update the EPMF to match the BMF ZIP Code and address information.

    3. 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.

    4. If no better ZIP Code can be found using the procedures above, attempt to contact the filer by telephone to secure the correct address, including the ZIP Code.

3.13.36.28  (07-01-2013)
Correspondence

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

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

  3. Complete research is necessary before any changes are made to the filer's account(s) to ensure that erroneous changes are not made.

  4. Refer to instructions in this IRM when it is determined that entity changes are necessary. If the BMF Entity needs to be updated, send the information to the BMF Entity Function only after you have updated the EPMF.

  5. The filer can be contacted via telephone or by correspondence. If telephone contact is attempted, try on three different occasions (three sequential days at three different times) or by correspondence using a "C" letter or "SC" letter when taxpayer is not reached by telephone. All TE/GE "C" letters have the toll-free number hard coded in the selective paragraphs. If you are issuing a letter for a TE/GE return and the letter does not have the toll-free number hard coded in the paragraph, use EXTREME caution when you type the customer service telephone 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 telephone 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. Recently 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. It is essential that local reviews are conducted to ensure the accuracy of the local telephone and fax contact numbers and text prior to issuance of these letters. The CRX system has default information that must be verified prior to 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 is returned 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 a good address is located, return the correspondence using Letter 2475 C with the undeliverable document .

      Note:

      Be sure to update the date on the correspondence.

    7. If a different address is not located and every attempt has been made 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 a 2475 C letter was previously sent to the filer and:

    1. the undeliverable EP correspondence does not 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 will generate the Undeliverable (UD) indicator, and "X" the notice.

    Note:

    If the 2475C letter that is returned now has a“ yellow label address change sticker” provided by the USPS, follow the instructions in (12) below.

  12. When undelivered IRS-initiated correspondence is received 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 a better address is not found, 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 prior to 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 correspondence is received 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 is no longer generated as of January 1, 2013. It has been replaced by 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 that is issued when the Form 5500 was received after the due date.

    • CP 213(I) – Employee Plan Proposed Penalty Notice that is issued when the return was received after the due date and/or is incomplete.

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

  15. Research of CC EMFOLT will show 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 was signed.

    • 289 – Extension to file was approved.

    • 290 – Return was 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 correspondence is received requesting instructions on how to proceed when a plan participant can not be found, provide the following information:

    1. When a plan cannot locate a participant, the Department of Labor requires four things: 1) certified mail be sent to the old address, 2) check related plan records for an up-to-date address, 3) check with the beneficiary designated by the participant, and 4) use the Letter Forwarding Program of the Internal Revenue Service or Social Security Administration.

    2. The request to participate in the IRS Letter Forwarding Program should be sent 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 are generated 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 does not require a response from the filer. If the filer responds that they are not required to file because they are under $250,000, or gives another reason that they are not required to file similar to those listed in IRM 3.13.36.33.5, "X" the correspondence.

    3. If the filer states that they do not have to file because they had previously filed a final return, research IDRS to determine if a properly filed final return has been filed.

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

    5. If a return was filed that does not 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 other actions to be taken on the account, such as an address change, treat as normal Correspondence.

  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 will research IDRS for a TC 150, if present and the delinquency is satisfied "X" the return. If the delinquency is not satisfied, follow TDI procedures and if no TC 150 is present, input TC 594 CC 074. CIS images will be batched in correspondence.

  20. If a loose schedule or return is received 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:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012–0192
    Or
    Express Mail or Delivery
    Internal Revenue Service
    201 West Rivercenter Blvd
    Attn: Extracting Stop 312
    Covington, KY 41011

  22. Telephone Contact—If a filer calls to provide an answer requested by IRS, you must attach a record of the filer's response as part of the audit trail of the return.

  23. Letters to the filer can be input 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 find it necessary to contact you.

  24. Your response should read, "This is a response to your correspondence dated....." If the letter is not dated, use the postmark date. If the postmark date is unknown, use the date that is three days prior to the IRS received date.

3.13.36.29  (07-01-2013)
Area Office Correspondence (AO)

  1. Correspondence regarding applications for plans, terminations, or any other AO determination requests will be forwarded to the appropriate AO.

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

  3. There will 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  (07-01-2013)
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 a tax examiner's 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, it is left to the Submission Processing Campus to determine the area(s) in which they will be resolved.

  4. These transcripts are generated 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 do not 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. For example: if the name controls of both accounts are not the same, a Merge Fail Transcript titled "NOMRG–NC Condition 803" will be generated. "803" is also used for UPC 803 when the input name control does not match the EPMF name control.

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

  6. Complete research is necessary to determine the correct action before the new TC 011 is input or the NOMRG transcript is destroyed.

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

  8. It is important, when working these transcripts, that all procedures indicated in this manual are followed.

  9. In every case, if the tax examiner determines 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  (07-01-2013)
NOMRG–NC Condition 803

  1. This transcript is generated 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 it cannot be determined that the accounts should be consolidated or if the accounts should not 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. Do not 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  (07-01-2013)
NOMRG–DRT Condition 808

  1. This transcript is generated 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 the no merge condition can be resolved, and the accounts should be consolidated, reinput the TC 011.

  4. If it is determined that the consolidation attempt was in error, destroy the transcript.

3.13.36.30.3  (07-01-2013)
DOC 64–DRT Condition 808

  1. This transcript is generated 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  (07-01-2013)
NOMRG–INA Condition 811

  1. This transcript is generated 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 necessary.

    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  (07-01-2013)
DOC 64–INA Condition 811

  1. This transcript is generated 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  (07-01-2013)
NOMRG–DPL Condition 850

  1. This transcript is generated 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 should not be consolidated, destroy the transcript.

3.13.36.30.7  (07-01-2013)
DOC 64–DPL Condition 850

  1. Process the same as in IRM 3.13.36.30.6 above.

3.13.36.30.8  (07-01-2013)
NOMRG–EXC Condition 869

  1. This transcript is generated 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 necessary. Contact the filer if necessary to make the determination. If the two accounts should not 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 was not 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  (07-01-2013)
DOC 64–EXC Condition 869

  1. Process the same as in IRM 3.13.36.30.8 above.

3.13.36.30.10  (07-01-2013)
NOMRG–011 Condition MEMO

  1. This transcript is generated when the TO account contains a memo freeze (indicates that a plan or entity merge is already taking place).

  2. If the second TC 011 was input in error, no further action is necessary.

  3. If it is determined that the accounts should be consolidated, the TC 011 can be input to the correct account.

  4. This transcript will be worked by the appropriate Function.

3.13.36.30.11  (07-01-2013)
DOC 64–011 Condition MEMO

  1. Process the same as in IRM 3.13.36.30.10 above.

3.13.36.30.12  (07-01-2013)
NOMRG–141 Condition 141

  1. This merge fail takes place because there is a 141 freeze on the "To account" . A successful merge cannot take place when this occurs. Review the accounts for other no merge conditions. If found, resolve according to instructions in this section.

  2. Once the determination is made that these accounts should be merged, input a new TC 011.

3.13.36.30.13  (07-01-2013)
NOMRG–LOC Condition TDI LOC

  1. This transcript is generated when

    1. Each account has a delinquent module (status 02 or 03) and each entity has TDI location codes and the TDI location codes are not equal or

    2. Each account has a delinquent module and only one entity has TDI location codes and the TDI location codes do not equal the primary location codes of the other entity or

    3. Each account has a delinquent module and neither has TDI location codes and the primary location codes are not equal.

  2. Input TC 590 CC 097 on the "From account" to turn off the delinquent module status.

  3. Input a TC 011 once the delinquent module status is turned off.

  4. Input a TC 592 on the "Consolidated account" once the TC 011 has posted to allow the delinquency process to continue if the module is not already satisfied by a TC 150, 590 (other than the one input to resolve the NOMRG condition), 591, 593, 594, 595, 597 , 599 or a 977.

3.13.36.30.14  (07-01-2013)
NOMRG–846 Condition 960 #1

  1. This transcript is generated when two return modules have the same plan year endings and each of the return modules contains a TC 960 which was input by the same campus.

  2. Refer the transcript to the CAF (Centralized Authorization File) Unit requesting that they resolve the problem according to IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF).

  3. When one of the accounts has a reversed TC 960, if the accounts should be consolidated, input a new TC 011.


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