- 3.24.7.1 Introduction
- 3.24.7.2 ISRP Transcription Operation Sheets
- Exhibit 3.24.7-1 Block Header Data Entry
- Exhibit 3.24.7-2 Section 01 BMF—FORMS 3177 (Program 15502)
- Exhibit 3.24.7-3 Section 01 IMF—FORM 3177 (Program 45502)
- Exhibit 3.24.7-4 Section 01 EPMF — Forms 3177 (Program 72880) (5558 for 5500's)
- Exhibit 3.24.7-5 Section 01 FORM 5466B (Program 15507/45507)
Manual Transmittal
October 30, 2012
Purpose
(1) This transmits revised IRM 3.24.7, ISRP System, Delinquent Accounts.
Material Changes
(1) Editorial changes made throughout this IRM.
(2) Various date changes made throughout this IRM.
(3) Updated IRM 3.24.7.1.4, MUST ENTER fields to show the proper reference to IRM 3.24.37.4.6, EOP Dialog Box - Access Block.
(4) Removed Data Element Name, Extension to Date, from Exhibit 3.24.7-4, Section 01 EPMF — Forms 3177 (Program 72880) (5558 for 5500's).
(5) Updated Exhibit 3.24.7–5, Section 01 Form 5466B (Program 15507/45507), Element 6 to read as Transaction Date instead of Disclosure Date.
(6) Updated Exhibit 3.24.7–5, Section 01 Form 5466B (Program 15507/45507), Element 7 to read as Disclosure Code instead of Nature of Disclosure Code.
(7) Updated Exhibit 3.24.7–5, Section 01 Form 5466B (Program 15507/45507), Element 10 to read as Source Code instead of Automatic Data Processing (ADP) Source Code.
(8) Updated instructions for Data Element Name, Report/Plan Number in Exhibit 3.24.7-5, Section 01 Form 5466B (Program 15507/45507).
Effect on Other Documents
IRM 3.24.7, dated November 1, 2011 (effective January 1, 2012) is superseded.Audience
Wage and Investment Submission Processing ISRP operators.Effective Date
(01-01-2013)Paul J. Mamo
Director Submission Processing
Wage and Investment Division
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This chapter provides instructions for entering and verifying data from block control documents and source documents for Delinquent Accounts Transactions, using the Integrated Submission and Remittance Processing (ISRP) system.
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Following is a list of block control documents from which data may be transcribed:
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Form 1332, Block and Selection Record
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Form 3893, Re-entry Document Control
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Form 5466B, Multiple Record of Disclosure
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Following is a list of the input forms from which data may be transcribed:
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Form 3177, Notice of Action for Entry on Master File
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Form 5466B, Multiple Record of Disclosure
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Following is a list of valid Form and Program Numbers.
FORMSPROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES 3177 15502 Business Master File (BMF) 977 460 3177 45502 Individual Master File (IMF) 277 460 3177 72880 Employee Plans Master File (EPMF) 077 460 5466B 15507 (BMF) 977 460 5466B 45507 (IMF) 277 460
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Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37.4.6, MUST ENTER fields, for procedures related to MUST ENTER fields.
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Original Entry–these are one section documents.
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Key Verification (KV)–all data entered from these documents by Original Entry (OE) must be verified.
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If a document is entered with a Name Control (NC) rather than a Check Digit (CD), the system will access the Enhanced-Entity Index File (E-EIF) to determine if the account is already established on the Master File. This procedure is being done to reduce the number of unpostables.
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As soon as the Taxpayer Identification Number (TIN) field is entered, the system will access E-EIF. During this time, screen activity will occur and no entry can be made into the terminal.
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When the check has been completed, the next prompt will appear and entry may continue.
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If the account is located, the CD will appear in the CD field on the screen. The TIN/CD/NC fields will bypass verification.
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If the account is not located, the NC will remain on the screen as entered.
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Error Correction:
Note:
If you determine that an error was made in keying the TIN or the NC after the E-EIF has been accessed, you cannot access the NC or Social Security Number fields to make a correction. Because the E-EIF has also identified an error and the error indicators have been set, you must press the <F9> key to abandon entry. Answer "Yes" to the question and then press <F4> to return. Re-enter the serial number, then rekey the document in error to make a correction. At this point, the E-EIF will be re-accessed with no error indicators set. This procedure affects all forms.
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The following exhibits represent specific data entry procedures.
| 3.24.7 - 1 | Block Header Data Entry | |||
|---|---|---|---|---|
| Source Document or Record: | FORMS 1332, 5466B FOR ORIGINAL INPUT DOCUMENTS FORM 3893 FOR RE-ENTRY DOCUMENTS |
|||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | SC Block Control | ABC | The screen displays the ABC that was entered in the Entry Operator (EOP) Dialog box, as described in IRM 3.24.37.2.6, EOP Dialog Box - Access Block. It cannot be changed. | |
| (2) | Block DLN | DLN | <ENTER> | Enter the first 11 digits as shown on: (a) Form 1332—in the "Block DLN" box. (b) Form 5466B—in box 2, "DLN" . (c) Form 3893—in box 2. (d) The EOP will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | <ENTER> | Enter the digits from the "Batch Control Number"
box. If not present, secure the number from the Batch Transmittal Sheet. (a) Form 3893—box 3. |
| (4) | Document Count | COUNT | <ENTER> | Enter the document count as follows: (a) Forms 1332, 5466B—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100 (50 for 5466B). (b) Form 3893—from box 4. |
| (5) | Credit Amount | CR | <ENTER> | No entry required. Press <ENTER> only. |
| (6) | Debit Amount | DB | <ENTER> | No entry required. Press <ENTER> only. |
| (7) | Transaction Code | TRCODE | <ENTER> | Enter as follows: (a) Form 5466B—press <ENTER> always. (b) All Other Forms—enter "460" always. |
| (8) | Transaction Date | TRDATE | <ENTER> | No entry required. Press <ENTER> only. |
| (9) | Master File Tax (MFT) Code | MFT | <ENTER> | No entry required. Press <ENTER> only. |
| (10) | Secondary Amount | SECAMT | <ENTER> | No entry required. Press <ENTER> only. |
| (11) | Source Code | SOURCE | <ENTER> | If the control document is a Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. (d) None of the boxes checked, consult your supervisor who will determine if a source code is required. |
| (12) | Year Digit | YEAR | <ENTER> | Enter the digit shown as follows: (a) Form 1332—in the "YR" box if other than the current year. (b) Form 5466B—in the "DLN Year" box if other than the current year. (c) Form 3893—in box 12 (current or otherwise). (d) This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" . |
| (13) | Prior Year | PRIOR YR | <ENTER> | Enter prior year digit, if applicable. Otherwise, blank. |
| (14) | Remittance Processing System (RPS) Indicator | RPS | <ENTER> | Enter "2" or "S" according to instructions in IRM 3.24.37.5.3, Mixed Data/Missing Section or Document. |
| 3.24.7 - 2 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: BMF—FORMS 3177 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5, Entity Access for Key Verification) verify that it matches the document being entered. | |
| (3) | Name Control | NC | <ENTER> | Enter the Name Control as follows: (a) Enter the 4 character Name Control underlined or edited in the first name line area. (b) If less than 4 characters, enter those shown followed by <ENTER>. (c) If Name Control is illegible, enter 1 period and <ENTER>. (d) Form 3177—enter as shown in the Name Control box or Taxpayer Name Line. |
| (4) | Employee Identification Number (EIN) / Social Security Number (SSN) | TIN | Auto | Enter the 9 digit number from the area labeled "EIN or SSN"
, "Your Social Security Number"
, or "Employer Identification Number"
on the form. (a) If two account numbers are shown, enter 9 periods. (b) See standard rules in IRM 3.24.37, General Instructions. (c) NOTE 1: E–(5) thru (8) must be present for Document 00. (d) NOTE 2: If E–(5) thru (11) are the same as the previous document, press <F6> after the EIN/SSN. |
| (5) | MFT Code | MFT | <ENTER> | Enter the MFT Code as shown. (a) If illegible or missing, enter a zero (0) and press <Enter>. |
| (6) | Report/Plan Number | RPT# | <ENTER> | Enter the edited 3 digit code shown to the right of the MFT Code. (a) If MFT is 46, 76, 84, 85 or 86 then "RPT#" is a "MUST ENTER" field. (b) If not present, enter one zero (0) and press <Enter>. |
| (7) | Tax Period | TAXPR | <ENTER> | Enter the four digits in YYMM format. (a) Form 3177 — enter the digits under "Tax Period" . If not present, enter 1312. (b) For special instructions, see IRM 3.24.37, General Instructions. |
| (8) | Transaction Code | CODE | <ENTER> | Enter the three digit Transaction Code as follows: (a) Form 3177 — from Trans. Code column. |
| (9) | Transaction Date | DATE | <ENTER> | Enter the digits from "Date Received"
or "Date"
in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 03/15/13 whichever is earlier. (a) For special instructions, see IRM 3.24.37, General Instructions. |
| (10) | Extension to Date | EXT DATE | <ENTER> | Enter the 6 digits in MMDDYY format. Use only with TC 460. (a) Must be present if TC is "460" . (b) Forms 3177—enter the edited extension date. (c) For special instructions, see IRM 3.24.37, General Instructions. |
| (11) | Exempt Organization (EO) Group Code | EOGRP | <ENTER> | Enter the digit "7" or "8 " shown in the right middle margin of the two dots. |
| (12) | Lobby Year Code | LOB YR | <ENTER> | Press <Enter> only. |
| (13) | Account Number (TIN) Prefix | ANP | <ENTER> | Enter the edited zero (0) if present, following the TIN. |
| (14) | Error Resolution System (ERS) Action Code | ERSCD | <ENTER> | Enter the edited action code from the bottom left margin. |
| 3.24.7 - 3 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: IMF—FORM 3177 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | <ENTER> | Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5, Entity Access for Key Verification) verify that it matches the document being entered. |
| (3) | Name Control | NC | <ENTER> | Enter the Name Control as follows: (a) Enter the 4 character Name Control underlined or edited in the first name line area. (b) If less than 4 characters, enter those shown followed by <ENTER>. (c) If Name Control is illegible, enter 1 period and press <ENTER>. (d) Form 3177—enter as shown in the Name Control box or Taxpayer Name Line. |
| (4) | EIN/SSN | TIN | Auto | Enter the 9 digit number from the area labeled "EIN or SSN"
, "Your Social Security Number"
, or "Employer Identification Number"
on the form. (a) If two account numbers are shown, enter 9 periods. (b) See standard rules in IRM 3.24.37, General Instructions. (c) NOTE 1: E–(5) thru (7) must be present for Document 00. (d) NOTE 2: If E–(5) thru (7) are the same as the previous document, press <F6> after the EIN/SSN. |
| (5) | Tax Period | TAXPR | <ENTER> | Enter the four digits in YYMM format. Enter "0000"
, if shown. (a) Form 3177, enter the digits under "Tax Period" . (b) If not present, enter 1312. (c) For special instructions, see IRM 3.24.37, General Instructions. |
| (6) | Transaction Date | DATE | <ENTER> | Enter the digits from "Date Received"
or "Date"
in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 04/15/13 whichever is earlier. (a) For special instructions, see IRM 3.24.37, General Instructions. |
| (7) | Extension to Date | EXT DATE | <ENTER> | Enter the edited 6 digit extension date in MMDDYY format. (a) For special instructions, see IRM 3.24.37, General Instructions. |
| (8) | ERS Action Code | ERSCD | <ENTER> | Enter the edited code if it appears on the input document. |
| 3.24.7 - 4 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: EPMF — FORMS 3177 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5, Entity Access for Key Verification) verify that it matches the document being entered. | |
| (3) | Name Control | NC | <ENTER> | Enter the Name Control as follows: (a) Enter the 4 character Name Control underlined or edited in the first name line area. (b) If less than 4 characters, enter those shown followed by <ENTER>. (c) If Name Control is illegible, enter 1 period and <ENTER>. (d) Form 3177—enter as shown in the Name Control box or Taxpayer Name Line. |
| (4) | EIN/SSN | TIN | Auto | Enter the 9 digit number from the area labeled "EIN or SSN"
, "Your Social Security Number"
, or "Employer Identification Number"
on the form. (a) If two account numbers are shown, enter 9 periods. (b) See standard rules in IRM 3.24.37, General Instructions. (c) NOTE 1: E–(5) thru (8) must be present for Document 00. (d) NOTE 2: If E–(5) thru (11) are the same as the previous document, press <F6> after the EIN/SSN. |
| (5) | Report/Plan Number | RPT# | <ENTER> | Enter the edited 3 digit code shown to the right of the MFT Code. (a) If MFT is 46 or 76, then "RPT#" is a "MUST ENTER" field. (b) If not present, enter one zero (0) and press <Enter>. |
| (6) | Tax Period | TAXPR | <ENTER> | Enter the four digits in YYMM format. (a) Form 3177 — enter the digits under "Tax Period" . If not present, enter 1312. (b) For special instructions, see IRM 3.24.37, General Instructions. |
| (7) | Transaction Code | CODE | <ENTER> | Enter the three digit Transaction Code as follows: (a) Form 3177 — from Trans. Code column. |
| (8) | Transaction Date | DATE | <ENTER> | Enter the digits from "Date Received"
or "Date"
in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 03/15/12 whichever is earlier. (a) For special instructions, see IRM 3.24.37, General Instructions. |
| (10) | Account Number (TIN) Prefix | ANP | <ENTER> | Enter the edited zero (0) if present, following the TIN. |
| (11) | ERS Action Code | ERSCD | <ENTER> | Enter the edited action code from the bottom left margin. |
| 3.24.7-5 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: FORM 5466B | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the serial number from the "Serial"
column. NOTE 1: On subsequent documents, if you press <F6> after entering the Serial Number, E–(3) thru E–(10) will be duplicated from the previous document. NOTE 2:Be sure to enter any field that should not be duplicated. |
|
| (3) | Name Control | NC | <ENTER> | Enter the Name Control as shown. (a) Enter the 4 character Name Control underlined or edited in the first name line area. (b) If less than 4 characters, enter those shown followed by <ENTER>. (c) If Name Control is illegible, enter 1 period and <ENTER>. |
| (4) | SSN/EIN | TIN | Auto | Enter the SSN/EIN as shown. |
| (5) | Tax Period | TAXPR | <ENTER> | Enter the Tax Period as shown in YYMM format. (a) If all zeros, enter 4 zeros. (b) If not present, enter 1312. (c) For special instructions, see IRM 3.24.37, General Instructions. |
| (6) | Transaction Date | DATE | <ENTER> | Enter the Transaction Date as shown. (a) For special instructions, see IRM 3.24.37, General Instructions. |
| (7) | Disclosure Code | DISC | <ENTER> | Enter the Disclosure Code as shown. |
| (8) | Agency Code | AGEN | <ENTER> | Enter the Agency Code as shown. |
| (9) | Purpose Code | PURP | <ENTER> | Enter the Purpose Code as shown. |
| (10) | Source Code | SOUR | <ENTER> | Enter the Source Code as shown. |
| (11) | Report/Plan number | RPT# | <ENTER> | Program 15507 only. Enter the edited 3-digit Report/Plan Number shown to the right of the MFT code. If not present, press <Enter>. |
| (12) | Account Number Prefix | ANP | <ENTER> | Enter the edited "0"
(zero), if a "V"
is present, from the shaded area following the TIN. (a) NOTE: KV Operator—the system will stop on this field to allow for any corrections to prior fields. If no corrections are needed, press <ENTER>. |
| (13) | ERS Action Code | ERSCD | <ENTER> | Enter the edited code from the bottom left margin. |