Part 3. Submission Processing

Chapter 24. ISRP System

Section 21. Credit and Account Transfers

3.24.21  Credit and Account Transfers

Manual Transmittal

October 26, 2012

Note:DO NOT REMOVE AND INSERT PAGES OR DISPOSE OF OBSOLETE TRANSMITTAL PRIOR TO 01–01–2013.

Purpose

(1) This transmits an interim procedural update for IRM 3.24.21, Integrated Submission Remittance Processing (ISRP) System, Credit and Account Transfers.

Material Changes

(1) Changes signature from Jerry H. Heschel to Paul J. Mamo.

(2) Editorial changes made throughout the IRM

(3) IPU 12U0265 issued 01-27-2013 Exhibit 3.24.21-13 Section 41 Prompt Lines and Instruction change sequence numbers.

(4) IPU 12U0265 issued 01-27-2013 Exhibit 3.24.21-12 Section 36-39 Prompt Lines and Instruction change sequence numbers.

(5) IPU 12U0265 issued 01-27-2013 Exhibit 3.24.21-11 Section 16 Prompt Lines and Instruction change sequence numbers.

(6) IPU 12U0220 issued 01-23-2013 Exhibit 3.24.21-9 - Section 2, Form 3552 element (7) , data element name change to (SECT 3121Q), Prompt Line 6, all element numbers and prompt lines will follow sequence order change.

(7) IPU 12U0220 issued 01-23-2013 Exhibit 3.24.21-10 - Sections 03-15, elements (5 and 8), change date format to (MMDDYY).

Effect on Other Documents

IRM 3.24.21 dated October 28, 2011 (effective January 01, 2012), is superseded by IRM 3.24.21 dated January 01, 2013. This IRM also incorporates the Interim Procedural Update (IPU) 12U00220 and 12U0265.

Audience

Wage and Investment ISRP Data Transcribers

Effective Date

(01-01-2013)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.24.21.1  (01-01-2013)
Introduction

  1. This chapter provides instructions for entering and verifying data from control documents and several transfer forms for posting to the Individual Master File (IMF), the Business Master File (BMF) and the Individual Retirement Accounts File (IMF/IRAF), using the Integrated Submission and Remittance Processing (ISRP) system.

3.24.21.1.1  (01-01-2013)
Control Documents

  1. The following is a list of block control documents from which control data may be transcribed:

    • Form 813, Document Register

    • Form 3893, Re-Entry Document Control

3.24.21.1.2  (01-01-2013)
Source Documents

  1. The following is a list of the source documents from which data may be transcribed:

    • Form 3413, Transcription List (Account Transfer - In)

    • Form 3552, Prompt Assessment Billing Assembly

3.24.21.1.3  (01-01-2013)
Forms/Program Numbers/Tax Class Doc. Codes/Trans. Codes/MFT

  1. The following table illustrates the Forms, Program Numbers, Tax Class, Document (DOC) Codes, Transaction (Trans) and Master File Tax (MFT) codes:


    FORM    		 PROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES
    MFT
    3413 38600 251,252 370  
    3413 38620 251,252 370 05,06,15
    3413 38620 151,152
    351,352
    451,452
    551,552
    751,752
    851,852     		370  
    3413 38600 051 370 29
    3552 38601 251 370  
    3552 38621 251 370 05,06,15
    3552 38621 151,351
    451,551
    751,851     		370  
    3552 38601 051 370 29

3.24.21.1.4  (01-01-2013)
Required Sections

  1. Original Entry (OE) –although these are multi-section documents, only Section 01 is required and Section 01 may be ended if data is not present for any other section.

  2. Key Verification (KV) –all sections entered by OE must be verified.

3.24.21.1.5  (01-01-2013)
Money Amounts

  1. All amounts–when the amount is zero, enter the zero, followed by the appropriate field terminator key (<ENTER>/MINUS (-)), unless otherwise specified. When the amount is blank, press <ENTER> only. Enter DOLLARS AND CENTS without punctuation.

3.24.21.1.6  (01-01-2013)
Transaction Code (TC) 400

  1. Do not use this chapter for Doc. Code 51 with TC 400 in the Block Header. Use IRM 3.24.10, Revenue Receipts.

3.24.21.1.7  (01-01-2013)
MUST ENTER Fields

  1. 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, General Instructions, for procedures related to MUST ENTER fields.

3.24.21.1.8  (01-01-2013)
Name Control

  1. Enter the 4 character Name Control. Some Name Controls may be less than 4 characters.

    Note:

    If the Name Control is less than 4 character, press <ENTER> immediately after the last character. DO NOT ADD SPACES.

    Note:

    If the Name Control is illegible, enter one period and <ENTER>.

3.24.21.2  (01-01-2013)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.21-1 
Block Header Data Entry

Exhibit 3.24.21 - 1 Block Header Data Entry
Source Document or Record: FORM 813 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. It cannot be changed.
(2) Block DLN DLN <ENTER> Enter the first 11 digits as shown:
(a) Form 813—from the "Block Document Locator Number (DLN)" box.
(b) Form 3893—from box 2.
(c) The KV Operator will verify the DLN from the first document of the block.
(3) Batch Number BATCH <ENTER> Enter the batch number as follows:
(a) Form 813—from the Batch Control Number box.
(b) Form 3893—from box 3.
(c) If not present, secure the number from the batch transmittal sheet.
(4) Document Count COUNT <ENTER> Enter the document count as follows:
(a) Form 813—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893—from box 4.
(5) Prejournalized Credit - Amount Credit <ENTER> Press <ENTER> always.
(6) Prejournalized Debit Amount DB <ENTER> Enter the amount:
(a) Form 813—labeled "DR" , "DB" or "Debit" .
(b) Form 3893—box 6.
(c) If no amount is present, enter a zero.
(7) Transaction Code TRCODE <ENTER> Enter "370" always.
(8) Transaction Date TRDATE <ENTER> Press <ENTER> always.
(9) Master File Tax Code MFT <ENTER> Enter the MFT Code:
(a) Form 813—if underlined or edited to the right of "Date" box.
(b) Form 3893—box 9.
(c) Valid MFTs are:
  1 BMF—05, 06, 15.
  2 IRAF—29.
(10) Secondary Amount SECAMT <ENTER> Press <ENTER> always.
(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) If none of the boxes are checked, consult your supervisor, who will determine if a source code is required.
(12) Year Digit YEAR <ENTER> If the control document is a Form 3893, enter the digit from the box 12 (current or otherwise).
(a) This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

Exhibit 3.24.21-2 
FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Exhibit 3.24.21 - 2 SECTION 01
Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52)
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 two digits of the 13 digit DLN from the upper right corner. If the serial number has been generated by the system (see IRM 3.24.37.5.5, General Instructions) verify that it matches the document being input.
(3) Name Control NC-A <ENTER> Enter the name control from line A.
(a) If less than 4 characters, enter those shown followed by <ENTER>.
(b) If the name control is illegible, enter one period and <ENTER>.
(4) Employee Identification Number or Social Security Number Taxpayer Identification Number–B   Enter the 9 digit number from line B. See standard rules in IRM 3.24.37, General Instructions.
(5) TINTYPE (B Right) TYPE-B <ENTER> Enter the zero (0) if present shown to the right of line B.
(6) MFT Code MFT–C <ENTER> Enter the 2 digits from line C.
(7) Report/Plan number RPT#–R <ENTER> Enter the edited 3–digits shown from Line R. If MFT-C is 46, 74, 76, 84, 85 or 86, then this field is a MUST ENTER field.
(8) Tax Period TAXPR–D <ENTER> Enter 4 digits, in YYMM format, from line D.
(a) For general instructions, see IRM 3.24.37.
(9) Transfer-In Date INDATE–E <ENTER> Enter the 6 digits, in MMDDYY format, from line E.
(a) For general instructions, see IRM 3.24.37.
(10) Transaction Date
(23C Date) 		TDATE–F <ENTER> Enter the 6 digits, in MMDDYY format, from line F.
(a) For general instructions, see IRM 3.24.37.
(11) Transaction Code TCODE–G <ENTER> Enter the 3 digits from line G.
(12) Transaction Amount TAMT–H <ENTER> Enter the amount from line H.
(13) Transfer–In Amount INAMT–I <ENTER> Enter the amount from line I.
(14) Agreement Date ADATE–J <ENTER> Enter 6 digits in MMDDYY format from line J.
(a) For general instructions, see IRM 3.24.37.
(15) Correspondence Received Date Credit -K <ENTER> Enter the edited digits from line K. For general instructions, see IRM 3.24.37.
(16) 2 percent Interest Date DATE-L <ENTER> Enter the digits from line L. For general instructions, see IRM 3.24.37.
(17) Reference Number Civil Penalty REF–M <ENTER> Enter the digits from line M.
(18) Civil Penalty Amount AMT–N <ENTER> Enter the amount from line N.
(19) Reversion Date REVDT-O <ENTER> Enter six digits in MMDDYY format from line O.
(20) Plan Year Ending PYE-S <ENTER> Enter the Plan Year Ending in YYMM format from line S.
(21) Date of Transfer Form 8288 (MFT 17) MFT17-T <ENTER> Enter the 6 digits in MMDDYY format from line T.
(22) Excess Fringe Benefit Year EFBYR-U <ENTER> Enter the Excess Fringe Benefit Year in YY format from line U.
(23) 4890F Amendment Date 4890DT -V <ENTER> Enter the 4890F Date in MMDDYY format from line V.

Exhibit 3.24.21-3 
FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Exhibit 3.24.21 - 3 SECTION 02-19
Source Document or Record:FORM 3413 (DOC. CODES 51 AND 52)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter the appropriate section number (must be between 02 and 19, inclusive) from the top of the Transcription List Column.
(2) Transaction Date DATE1 <ENTER> Enter the 6 digit Transaction Date in MMDDYY format from the first line of the Transcription List Column headed by Section Number 02, etc.
(a) For general instructions, see IRM 3.24.37.
(3) Transaction Code CODE1 <ENTER> Enter the 3 digit code from the 2nd line following the Transaction Date.
(4) Transaction Amount AMT1 <ENTER> MINUS (−) Enter the amount from the 3rd line following the Transaction Date and Code. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key after entering the amount.
(5) Transaction Date DATE2 <ENTER> Enter the second 6 digit Transaction Date, in MMDDYY format, from the Transcription List Column headed by Section Number 02, etc.
(a) For general instructions, see IRM 3.24.37.
(6) Transaction Code CODE2 <ENTER> Enter the second 3 digit code.
(7) Transaction Amount AMT2 <ENTER> MINUS (−) Enter the second amount. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key after entering the amount.
(8) Transaction Date DATE3 <ENTER> Enter the third 6 digit Transaction Date, in MMDDYY format, from the Transcription List Column headed by Section Number 02, etc.
(a) For general instructions, see IRM 3.24.37.
(9) Transaction Code CODE3 <ENTER> Enter the third 3 digit code.
(10) Transaction Amount AMT3 <ENTER> MINUS (−) Enter the third amount. If the amount is bracketed, or if a minus is shown beside the amount, press the MINUS (−) key after entering the amount.
NOTE 1: Enter any additional information as instructed for Elem. No. (2)—Elem. No. (10) above until all the data listed have been entered.

Exhibit 3.24.21-4 
FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Exhibit 3.24.21 - 4 SECTION 20-23
Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 20 and 23, inclusive).
(2) Transaction Code CODE1 <ENTER> Enter the first 3 digit Transaction Code from the "TC" Column.
(3) Appropriation Code APCD1 <ENTER> Enter the 2 digit Appropriation Code from the "Code" Column which corresponds with Elem. No. (2).
(4) Appropriation Indicator IND1 <ENTER> Enter the one digit Appropriation Indicator from the "Indicator" Column which corresponds with Elem. No. (2).
(5) Transaction Amount AMT1 <ENTER> MINUS (−) Enter the Transaction Amount from the "Transaction Amount" Column which corresponds with Elem. No. (2).
(6) Transaction Code CODE2 <ENTER> Enter the second 3 digit Transaction Code.
(7) Appropriation Code APCD2 <ENTER> Enter the 2 digit Appropriation Code.
(8) Appropriation Indicator IND2 <ENTER> Enter the one digit Appropriation Indicator.
(9) Transaction Amount AMT2 <ENTER> MINUS (−) Enter the Transaction Amount.
(10) Transaction Code CODE3 <ENTER> Enter the third 3 digit Transaction Code.
(11) Appropriation Code APCD3 <ENTER> Enter the 2 digit Appropriation Code.
(12) Appropriation Indicator IND3 <ENTER> Enter the one digit Appropriation Indicator.
(13) Transaction Amount AMT3 <ENTER> MINUS (−) Enter the Transaction Amount.
NOTE: Enter any additional information as in Elem. No. (2)—Elem. No. (13) above until all the data listed for Sections 20–23 has been entered.

Exhibit 3.24.21-5 
FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Exhibit 3.24.21 - 5 SECTION 30-33
Source Document or Record:FORM 3413 (DOC. CODES 51 AND 52)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter the appropriate section number (must be between 30 and 33, inclusive).
(2) First Status Date DATE1 <ENTER> Enter the first 6 digit Status Date in MMDDYY format from the Column headed by Section Numbers 30–33.
(a) For general instructions, see IRM 3.24.37.
(3) Transaction Code CODE1 <ENTER> Enter the 3 digit "TC" from the "TC" Column which corresponds with Elem. No. (2).
(4) Statute Extension Date EXDT1 <ENTER> Enter the 6 digit Statute Extension Date in MMDDYY format which corresponds with Elem. No. (2).
(a) For general instructions, see IRM 3.24.37.
(5) Second Status Date DATE2 <ENTER> Enter the second 6 digit Status Date in MMDDYY format.
(a) For general instructions, see IRM 3.24.37.
(6) Transaction Code CODE2 <ENTER> Enter the 3 digit "TC" .
(7) Statute Extension Date EXDT2 <ENTER> Enter the 6 digit Statute Extension Date in MMDDYY format.
(a) For general instructions, see IRM 3.24.37.
(8) Third Status Date DATE3 <ENTER> Enter the third 6 digit Status Date in MMDDYY format.
(a) For general instructions, see IRM 3.24.37.
(9) Transaction Code CODE3 <ENTER> Enter the 3 digit "TC" .
(10) Statute Extension Date EXDT3 <ENTER> Enter the 6 digit Statute Extension Date in MMDDYY format.
(a) For general instructions, see IRM 3.24.37.
NOTE: Enter any additional information as in Elem. No. (2)—Elem. No. (10) above until all the data listed for Sections 30–33 has been entered.

Exhibit 3.24.21-6 
FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Exhibit 3.24.21 - 6 SECTION 36-39
Source Document or Record:FORM 3413 (DOC. CODES 51 AND 52)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise the appropriate section number (must be between 36 and 39, inclusive).
(2) First Abstract Number/Reference Number NBR1 <ENTER> Enter the first Abstract Number/Reference Number from the "Number" Column.
(3) Amount AMT1 <ENTER> MINUS (−) Enter the amount following the first Abstract Number.
(4) Second Abstract Number/Reference Number NBR2 <ENTER> Enter the second Abstract Number/Reference Number.
(5) Amount AMT2 <ENTER> MINUS (−) Enter the amount following the second Abstract Number.
(6) Third Abstract Number/Reference Number NBR3 <ENTER> Enter the third Abstract Number/Reference Number.
(7) Amount AMT3 <ENTER> MINUS (−) Enter the amount following the third Abstract Number.
NOTE: Enter any additional Codes and Amounts as in Elem. No. (2)—Elem. No. (7) until all data listed for Sections 36–39 has been entered.

Exhibit 3.24.21-7 
FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Exhibit 3.24.21 - 7 SECTION 40
Source Document or Record:FORM 3413 (DOC. CODES 51 AND 52)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "40" always.
(2) Adjusted Total of Income Tax Withheld (941 Posted 12/31/2004 and prior) WH–A <ENTER> Enter the amount from line A.
(3) Taxable Social Security Wages WAGE–B <ENTER> Enter the amount from line B.
(4) Taxable Tips Reported TIP–C <ENTER> Enter the amount from line C.
(5) Taxable Medicare Wages and Tips MEDI–D <ENTER> Enter the amount from line D.
(6) Exempt Wages / Tips Reduction Amount EXEMP-E <ENTER>MINUS (-) Enter amount from line E.
(7) Fractions of Cents FRAC–F <ENTER> MINUS (-) Enter the amount from line F.
(8) Sick Pay SICK–G <ENTER> Enter the amount from line G.
(9) Adjustment to Tips and Group Term Life Insurance ADJ–H <ENTER> MINUS (-) Enter the amount from line H.
(10) Income Tax Withheld Adjustments WHADJ–I <ENTER> MINUS (-) Enter the amount from line I.
(11) Social Security Tax SST–J <ENTER> MINUS (-) Enter the amount from line J.
(12) Special Additions to Withholding SPEWH–K <ENTER> MINUS (-) Enter the amount from line K.
(13) Special Additions to Social Security and Medicare SPESOC–L <ENTER> MINUS (-) Enter the amount from line L.
(14) Total Income Tax Withheld
(941 Posted after 12/31/2004) 		AFTER-M <ENTER> MINUS (-) Enter the amount from line M.
(15) Tips Deemed Wages DEEM–N <ENTER> Enter the amount from line N.
(16) Total Backup Withholding BACK–O <ENTER> MINUS (-) Enter the amount from line O.
(17) Gross Income Paid
(Form 1042) 		1042–P <ENTER> Enter the amount from line P.
(18) Railroad Retirement Tax
(Form CT-1) 		RR-Q <ENTER>
MINUS(-) 		Enter the amount from line Q.

Exhibit 3.24.21-8 
FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Exhibit 3.24.21 - 8 SECTION 01
Source Document or Record: FORM 3552 (DOC. CODE 51)
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 two digits of the 13 digit DLN from the upper right corner. If the serial number has been generated by the system (see IRM 3.24.37.5.5) verify that it matches the document being entered.
(3) Name Control NC <ENTER> Enter the 4 character Name Control as underlined in "Taxpayer" block or edited to the right of "Name Control" .
(a) If less than 4 characters, enter those shown followed by <ENTER>.
(b) If illegible, enter one period and press <ENTER>.
(4) Employee Identification Number or Social Security Number Taxpayer Identification Number (TIN)   Enter the 9 digit number as shown by "Taxpayer Identification Number" or as underlined or edited elsewhere on the form. See standard rules in IRM 3.24.37.
(5) TIN Type (Account No. Prefix) ANP <ENTER> Enter the edited zero (0) following the "Taxpayer Identification Number " , if present. Do not enter the hyphen.
(6) MFT Code MFT <ENTER> Enter the 2 digits from the "MFT" box.
(7) Report/Plan Number RPT# <Enter> Enter the 3 digits following the "Report/Plan Number," if present. If "MFT" is 46, 74, 76, 84, 85 or 86, then this is a "MUST ENTER" field.
(8) Tax Period TAXPR <ENTER> Enter the 4 digits from the "Tax Period" in YYMM format.
(a) For general instructions, see IRM 3.24.37.
(9) Transfer-In Date INDATE <ENTER> Enter the 6 digits from the "Assessment Date" box from the upper middle of the form in MMDDYY format.
(a) For general instructions, see IRM 3.24.37.

Exhibit 3.24.21-9 
FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Exhibit 3.24.21 - 9 SECTION 02
Source Document or Record: FORM 3552 (DOC. CODE 51)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "02" always.
(2) Adjusted Total of Income Tax Withheld
(941 Posted 12/31/2004 and prior) 		LN1 <ENTER> Enter the amount from line 1.
(3) Taxable Social Security Wages LN2 <ENTER> Enter the amount from line 2.
(a) If DLN Tax Class is "8" , press <ENTER> only. This amount field will be transcribed in Section 41.
(4) Taxable Social Security Tips LN3 <ENTER> Enter the amount from line 3.
(5) Taxable Medicare Wages and Tips LN4 <ENTER> Enter the amount from line 4.
(6) Exempt Wages/Tips Reduction Amount LN5 <ENTER>MINUS (-) Enter the amount from line 5.
(7) SECT 3121Q LN6 <ENTER>MINUS (-) Enter the amount from line 6.
(8) Fractions of Cents LN7 <ENTER> MINUS (-) Enter the amount from line 7.
(9) Sick Pay LN8 <ENTER> MINUS (-) Enter the amount from line 8.
(10) Adjustments to Tips and Group Life Ins. LN9 <ENTER> MINUS (-) Enter the amount from line 9.
(11) Income Tax Withheld Adjustments LN10 <ENTER> MINUS (-) Enter the amount from line 10.
(12) Adjusted Social Security and Medicare Tax LN11 <ENTER> MINUS (-) Enter the amount from line 11.
(13) Special Additions to Withholding L12 <ENTER> MINUS (-) Enter the amount from line 12.
(14) Special Additions to Social Security and Medicare L13 <ENTER> MINUS (-) Enter the amount from line 13.
(15) Total Income Tax Withheld
(941 Posted after 12/31/2004) 		L14 <ENTER> MINUS (-) Enter the amount from line 14.
(16) Tips Deemed Wages (Sec 3121q) L15 <ENTER> Enter the amount from line 15.
(17) Total Backup Withholding Adjustments (Form 945) L16 <ENTER> MINUS (-) Enter the amount from line 16.
(18) Gross Income Paid 1042 L17 <ENTER> Enter the amount from line 17.
(19) Adjusted Total Railroad Retirement Tax (CT-1) L18 <ENTER> MINUS (-) Enter the amount from line 18.
(20) Interest-To-Date L19 <ENTER> Enter the 6 digits, in MMDDYY format, from line 19.
(a) For general instructions, see IRM 3.24.37.
(21) 2 percent Interest Date L20 <ENTER> Enter the 6 digits, in MMDDYY format, from line 20.
(a) For general instructions, see IRM 3.24.37.
(22) Interest Computation Date L21 <ENTER> Enter the 6 digits in MMDDYY format, from line 21.
(a) For general instructions, see IRM 3.24.37.
(23) 870 Agreement Date L22 <ENTER> Enter the 6 digits in MMDDYY format, from line 22.
(a) For general instructions, see IRM 3.24.37.
(24) Correspondence Received Date L23 <ENTER> Enter the 6 digits in MMDDYY format, from line 23.
(a) For general instructions, see IRM 3.24.37.
(25) Excess Fringe Benefit Date L24 <ENTER> Enter the 6 digits in MMDDYY format, from line 24.
(a) For general instructions, see IRM 3.24.37.
(26) Reversion Date L25 <ENTER> Enter the 6 digits in MMDDYY format, from line 25.
(a) For general instructions, see IRM 3.24.37.
(27) Plan Year Ending L26 <ENTER> Enter the 6 digits in YYYYMM format, from line 26.
(a) For general instructions, see IRM 3.24.37.
(28) 4980F Amendment Date L27 <ENTER> Enter the 6 digits in MMDDYY format, from line 27.
(a) For general instructions, see IRM 3.24.37.
(29) Date of Transfer
Form 8288 (MFT 17) 		L28 <ENTER> Enter the 6 digits in MMDDYY format, from line 28.
(a) For general instructions, see IRM 3.24.37

Exhibit 3.24.21-10 
FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Exhibit 3.24.21 - 10 SECTIONS 03-15
Source Document or Record: FORM 3552 (DOC. CODE 51)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 03 and 15, inclusive).
(2) First Transaction Date DATE1 <ENTER> ★★★★★★ Enter the date in MMDDYY format from the first "Reference" line.
(a) For general instructions, see IRM 3.24.37.
(b) This is a MUST ENTER field for Section 03 only.
(3) First Transaction Code CODE1 <ENTER> ★★★★★★ Enter the code from the first "T. C." line.
(a) NOTE: Enter Trans. Code 270 only if shown on "other than" the preprinted 270 line.
(b) This is a MUST ENTER field for Section 03 only.
(4) First Transaction Amount AMT1 <ENTER> MINUS (−) ★★★★★★ Enter the amount from the first "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.
(a) NOTE: For Trans. Code 270, enter the amount only if shown on other than the preprinted 270 line.
(b) This is a MUST ENTER field for Section 03 only.
(5) Second Transaction Date/Appropriation Code DATE2 <ENTER> Enter the date in MMDDYY format from the second "Reference" line.
(a) For general instructions, see IRM 3.24.37.
(b) If TC Code 630 or 632 is present, enter the 2 position Appropriation Code rather than a date.
(6) Second Transaction Code CODE2 <ENTER> Enter the code from the second "T.C." line. If no code shown, press <ENTER> only.
(a) NOTE: Enter Trans. Code 270 only if shown on other than the preprinted 270 line.
(7) Second Transaction Amount AMT2 <ENTER> MINUS (−) Enter the amount from the second "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.
(a) NOTE: For Trans. Code 270, enter the amount only if shown on other than the preprinted 270 line.
(8) Third Transaction Date/Appropriation Code DATE3 <ENTER> Enter the date in MMDDYY format from the third "Reference" line.
(a) For general instructions, see IRM 3.24.37.
(b) If TC 630 or 632 is present, enter the 2 position Appropriation Code rather than a date.
(9) Third Transaction Code CODE3 <ENTER> Enter the code from the third "T.C." line. If no code shown, press <ENTER> only.
(a) NOTE: Enter Trans. Code 270 only if shown on other than the preprinted 270 line.
(10) Third Transaction Amount AMT3 <ENTER> MINUS (−) Enter the amount from the third "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.
(a) NOTE: For Trans. Code 270, enter the amount only if shown on other than the preprinted 270 line.
(b) NOTE: Enter any additional Dates, Codes and Amounts as in Elem. No. (2)—Elem. No. (10) until all data listed under the "Reference" and "Assessment" area is entered.

Exhibit 3.24.21-11 
FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Exhibit 3.24.21 - 11 SECTION 16
Source Document or Record:FORM 3552 (DOC. CODE 51)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "16" always.
(2) Reference Code (Civil Penalty) L34 <ENTER> Enter the 3 digit reference code from line 34.
(3) Reference Amount L35 <ENTER> Enter the amount from line 35.
(4) Transfer Balance L36 <ENTER> ★★★★★★ Enter the amount from the "Transfer Balance" , line 36.

Exhibit 3.24.21-12 
FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Exhibit 3.24.21 - 12 SECTIONS 36-39
Source Document or Record: FORM 3552 (DOC. CODE 51)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, the appropriate section number (must be between 36 and 39, inclusive).
(2) Abstract Number/Reference Number L37 <ENTER> Enter the Abstract Number/Reference Number from line 37.
(3) Abstract Amount L38 <ENTER> MINUS (−) Enter the amount from line 38.
(4) Abstract Number/Reference Number L39 <ENTER> Enter the Abstract Number/Reference Number from line 39.
(5) Abstract Amount L40 <ENTER> MINUS (−) Enter the amount from line 40.
(6) Abstract Number/Reference Number L41 <ENTER> Enter the Abstract Number/Reference Number from line 41.
(7) Amount L42 <ENTER> MINUS (−) Enter the amount from line 42.
(8) Abstract Number/Reference Number L43 <ENTER> Enter the Abstract Number/Reference Number from line 43.
(9) Amount L44 <ENTER> MINUS (−) Enter the amount from line 44.

Exhibit 3.24.21-13 
FORM 3552 (DOC. CODE 51)(BMF TAX CLASS "8" ONLY) (Program 38601/38621)

Exhibit 3.24.21 - 13 SECTION 41
Source Document or Record: FORM 3552 (DOC. CODE 51) (BMF TAX CLASS "8" ONLY)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "41" always.
(2) Taxable 940 Wages L45 <ENTER> Enter the amount from line 45.
(3) Total Credit Reduction Amount L46 <ENTER> Enter the amount from line 46.
(4) State 1 L47 <ENTER> Enter the 2 character State Code from line 47.
(5) Credit Reduction Wages 1 L48 <ENTER> Enter the amount from line 48.
(6) State 2 L49 <ENTER> Enter the 2 character State Code from line 49.
(7) Credit Reduction Wages 2 L50 <ENTER> Enter the amount from line 50.
(8) State 3 L51 <ENTER> Enter the 2 character State Code from line 51.
(9) Credit Reduction Wages 3 L52 <ENTER> Enter the amount from line 52.

Exhibit 3.24.21-14 
FORM 3552 (DOC CODE 51) (Program 38601/38621)

Exhibit 3.24.21 - 14 SECTIONS 42-46
Source Document or Record: FORM 3552 (DOC. CODE 51)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, the appropriate section number (must be between 42 and 46, inclusive).
(2) State Code 1 ST1 <ENTER> Enter the first 2 character State Code shown for Section 42.
(3) Credit Reduction Wages 1 WAGE1 <ENTER> Enter the amount following the State Code.
(4) State Code 2 ST2 <ENTER> Enter the second 2 character State Code.
(5) Credit Reduction Wages 2 WAGE2 <ENTER> Enter the amount following the State Code.
(6) State Code 3 ST3 <ENTER> Enter the third 2 character State Code.
(7) Credit Reduction Wages 3 WAGE3 <ENTER> Enter the amount following the State Code.
(8) State Code 4 ST4 <ENTER> Enter the fourth 2 character State Code.
(9) Credit Reduction Wages 4 WAGE4 <ENTER> Enter the amount following the State Code.
(10) State Code 5 ST5 <ENTER> Enter the fifth 2 character State Code.
(11) Credit Reduction Wages 5 WAGE5 <ENTER> Enter the amount following the State Code.
(12) State Code 6 ST6 <ENTER> Enter the sixth 2 character State Code.
(13) Credit Reduction Wages 6 WAGE6 <ENTER> Enter the amount following the State Code.
(14) State Code 7 ST7 <ENTER> Enter the seventh 2 character State Code.
(15) Credit Reduction Wages 7 WAGE7 <ENTER> Enter the amount following the State Code.
(16) State Code 8 ST8 <ENTER> Enter the eighth 2 character State Code.
(17) Credit Reduction Wages 8 WAGE8 <ENTER> Enter the amount following the State Code.
(18) State Code 9 ST9 <ENTER> Enter the ninth 2 character State Code.
(19) Credit Reduction Wages 9 WAGE9 <ENTER> Enter the amount following the State Code.
(20) State Code 10 ST10 <ENTER> Enter the tenth 2 character State Code.
(21) Credit Reduction Wages 10 WAGE10 <ENTER> Enter the amount following the State Code.
NOTE: Enter any additional information as in Elem. No. (2)—Elem. No. (21) above until all data listed for Sections 42–46 has been transcribed.

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