3.24.37  General Instructions (Cont. 1)

3.24.37.6 
Common Instructions–OE, KV, and BE

3.24.37.6.4  (01-01-2014)
Red, Orange, Brown, Blue, Purple, or Green "Xed" Items

  1. With two exceptions, items on a document with a red, orange, brown, blue, purple, or green "X" to the left will not be entered. Treat an "Xed" item as follows:

    1. If only "X" to the left of the item, press <Enter>.

    2. If "X" with a corrected amount to the left of or just above the "X" , enter the corrected amount.

      Exception:

      If the "Xed" item is green underlined (Remittance) and is the Amount You Owe, enter the green underlined amount as the Remittance Amount, and enter zero for the Amount You Owe.

      Exception:

      If the "Xed" item is green underlined (Remittance) and a corrected amount is shown to the left of or just above the X, enter the green underlined amount as the Remittance and the corrected amount as the Amount You Owe.

  2. If Code & Edit or the taxpayer has Xed a section out, do not enter the section.

3.24.37.6.5  (01-01-2014)
Red, Orange, Brown, Blue, Purple, or Green Circled Items

  1. All fields, with the exception of money amounts, that are circled in red, orange, brown, blue, purple, or green will not be entered. Treat red, orange, brown, blue, purple, or green circled items as follows:

    1. If circled only, press <Enter>.

      Exception:

      Circled money amounts will be transcribed. If a green underlined Remittance is also circled in red, orange, brown, blue, purple, or green, DO NOT ENTER THIS AMOUNT AS THE REMITTANCE. Enter the amount as the Amount You Owe.

      Exception:

      If the Direct Deposit area is circled, enter the data present.

    2. If circled and a correction is written to the left of or just above the circled item, enter the correction.

3.24.37.6.6  (01-01-2014)
Mis-Blocked Documents and Documents with a Differing Format

  1. Mis-blocked documents (a Form 1040EZ in a Form 1040 block), documents with a format differing so greatly from the current format that they cannot be feasibly transcribed (a Form 1040 in the 1962 format in a current Form 1040 block), or mixed forms (e.g., page 1 of Form 1040A with page 2 of Form 1040) should be processed as follows:

    1. Enter the document as Short Entity with all MUST ENTER fields and Action Code 610 in Section 01 and end the document.

      Exception:

      With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

      Note:

      If additional information in Section 01 or other sections have been entered prior to identifying the document as a mis-blocked document, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

      Note:

      For all submission processing sites other than AUSPC, enter Action Code 651 for an international return. For AUSPC only, enter Action Code 610 for a mis-blocked international return (an international return in a domestic batch).

    2. If the document with a differing format has been edited or converted onto a current form, the entity and Remittance amount will be entered from the original document.

    Note:

    If edited as a prior year return, prior year returns are not subject to the above procedures. Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on current year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.

  2. If a schedule or form cannot be transcribed because it is with the wrong program (e.g., Schedule A with Form 1040A) do not enter Action Code 610. Enter all valid sections.

3.24.37.6.7  (01-01-2015)
Dates

  1. All dates, e.g., Received Date, Transaction Date, Tax Period, Year of Birth, etc., EXCEPT THOSE IN THE BLOCK HEADER should be processed as follows:

    If... Then...
    Dates not present Press <Enter> always.

    Exception:

    MUST ENTER fields and prior year returns — enter sufficient number of periods to fill the field.

    Dates illegible Enter one period for each illegible digit.

    Note:

    If the periods are entered for the YY, the system will generate 20 for the century. This cannot be changed.

    Dates incomplete Enter periods for missing information.
    Two or more different dates Enter enough periods to fill the field.
    Date is invalid Enter enough periods to fill the field.

    Note:

    Once the date field has been started, all positions must be filled or an error message will appear.

  2. Received Date — the date a return or payment is received by the IRS at any office or Submission Processing Site. Although most returns will have a Submission Processing Site Received Date stamp, returns from other IRS offices with a stamped Received Date are valid. Some examples of other offices are: Field Offices, Collection Branch, Examination Branch, etc. See Exhibits 3.24.37–7 and 3.24.37–8 for examples of valid and invalid Received Date Stamps. If you have any doubt as to the validity of the Received Date stamp, contact the Supervisor.

    Note:

    Date stamps that do not contain the word "Received" should not be entered as the Received Date. Honor Received Dates that are faxed from an internal source (e.g., CI).

  3. The Received Date, if it is stamped on the face of the return, will be transcribed into each document in MMDDYY format.

    1. "MM" must be 01–12.

    2. "DD" must be 01–31.

    3. The century of the year will automatically generate.

    4. The Received Date cannot be greater than the current processing date.

      Note:

      Honor date stamped information edited in black ink or pencil. Do not enter date stamp information if Xed or circled in black ink or pencil.

  4. Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. The Tax Period can be transcribed as YYMM or CCYYMM.

  5. Some entries require only a year entry. These fields can be transcribed as YY or CCYY.

  6. Use the following table to translate months into MM format:

    January 01   July 07
    February 02   August 08
    March 03   September 09
    April 04   October 10
    May 05   November 11
    June 06   December 12

3.24.37.6.8  (01-01-2014)
Taxpayer Identification Numbers (TINs)

  1. The IRS uses four different types of Taxpayer Identification Numbers (TINs) when processing Individual Master File (IMF) Taxpayer accounts. The following table contains the type of TINs and their format:

    Taxpayer Identification Number (TIN) Type Format
    Social Security Number (SSN) xxx-xx-xxxx
    Individual Taxpayer Identification Number (ITIN) 9xx-(70-88)-xxxx
    Adoption Taxpayer Identification Number (ATIN) 9xx-93-xxxx
    Internal Revenue Service Number (IRSN) 9xx-XX-xxxx
  2. The Form 1040 family may also contain Employer Identification Numbers (EINs) and/or Preparer Taxpayer Identification Numbers (PTINs) on the tax return or associated forms and schedules.

    Taxpayer Identification Number (TIN) Type Format
    Employer Identification Number (EIN) xx-xxxxxxx
    Preparer Taxpayer Identification Number (PTIN) Pxxxxxxxx
    Sxxxxxxxx
    Sxx-xx-xxxx (pre-printed boxes)
  3. The following rules apply to all of the TIN type elements.

  4. SSNs and EINs may appear with the hyphens on the ISRP displays.

  5. If identical TINs are shown for taxpayer, spouse, and/or dependents, enter as shown.

  6. It is not necessary to press <Enter> after entry of the primary TIN. The cursor is automatically positioned on the next field of entry.

  7. If the Primary TIN in Section 01 is not present, enter 9 periods. If any other TIN is not present, press <Enter> only.

  8. If two or more TINs are shown on the same line, enter 9 periods.

    Exception:

    If one of the TINs is a red, edited ITIN, enter the ITIN (AUSPC only).

  9. If the TIN is incomplete, enter the digits shown followed by periods to complete an entry of 9 digits.

  10. If the TIN is more than 9 digits, enter the first 8 digits and a period.

  11. Enter a period for each illegible digit in the TIN.

  12. If a TIN contains all the same digits, such as 000-00-0000, 111-11-1111, or P22222222, press <Enter>.

    Exception:

    For the Primary TIN, enter 9 periods.

  13. If any TIN contains an alpha character, including Xes, enter the numerics followed by periods to complete an entry of 9 digits.

    Exception:

    The PTIN can start with "P" or "S" .

  14. If preparer PTIN or EIN is not in the designated area (e.g., stamped), enter the PTIN or EIN in the appropriate field based on the format shown in (2). If the PTIN or EIN is not in the required format, do not enter.

    Note:

    If the PTIN is located on the EIN line, or vice-versa, do not move the misplaced entry unless edited.

    Figure 3.24.37-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.24.37.6.9  (01-01-2015)
Money Amounts

  1. All money fields will be DOLLARS ONLY unless otherwise specified.

    1. The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.

    2. If the prompt does not include the dollar sign ($), the entry is DOLLARS AND CENTS.

  2. Entry of Cents

    1. If a dollar amount is present and no cents are present, enter two zeros.

    2. If a dollar amount is present and cents are lined through, enter two zeros.

    3. If there is only a single numeric digit in the cents column, enter the digit followed by one zero (0).

      Note:

      If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.

  3. Zero Amounts — Press <Enter> only for all zero or blank amounts unless otherwise directed in the procedures.

  4. Negative amounts — If the taxpayer indicates a loss (i.e., negative sign, brackets, loss) in the near vicinity of the line, accept taxpayer's indication, when possible.

  5. Edited Amounts — Enter the amount exactly as edited, unless otherwise instructed.

  6. If there are two or more money amounts shown on a single line, if the amount is illegible, cannot be determined, or not in US currency, press <F12> to fill the field with question marks (?).

3.24.37.6.9.1  (01-01-2014)
Discovered Remittance

  1. If a check, money order, or cash is discovered attached to a document (usually found in W-2s) complete entry of all valid sections, then refer to the Supervisor.

  2. See IRM 3.8.46, Deposit Activity - Discovered Remittance, for guidelines to handle discovered remittances.

3.24.37.6.9.2  (01-01-2014)
Million Dollar Refunds

  1. Returns that contain a "refund" amount of $1 million (1,000,000.00) or more on the refund amount line only are required to be handled expeditiously by entering Action Code 341 to send these returns to the ERS Rejects unit for immediate processing.

  2. If a Million Dollar Refund return is found in a "normal" batch of work, enter Action Code 341.

    Note:

    A normal batch of work is a batch that is not identified as Expedite Processing.

3.24.37.6.9.3  (01-01-2014)
Conversions

  1. A Form 6114, Prior Year and Conversion Form 1040 Edit Sheet or a copy of the current Form 1040, will be attached to the front of a tax return when editing on the original return would make it difficult for transcription to identify accurate line entries.

  2. The conversion sheet will be attached to the front of the return under the Presidential Election Campaign Fund (PECF) area and will contain the following edits on the conversion sheet:

    • All Section 01 entries after PECF, except the DATE.

    • Section 03

    • Section 04

    • Section 05, money amounts only.

  3. Received Date, Third Party, Preparer information, Direct Deposit, and Identity Theft Personal Identification Number information should be entered from the original return.

  4. Attached forms and schedules should be entered as shown or edited.

3.24.37.6.10  (01-01-2014)
Field Overflow

  1. If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:

    1. Press <F9> to clear the error message.

    2. Press <F12> to fill the field with question marks and cause the document to go to the Error Resolution System.

  2. If any of the entity data lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.

  3. NAME1 — When the caret (<) is not at the end of the field and has been entered:

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

      Note:

      If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).

  4. NAME1 — When the caret (<) is at the end of the field or has not been entered:

    1. Press <F9> to clear the error message.

    2. Press <Backspace> two times.

      Exception:

      If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space.

    3. Enter a caret (<) and the first letter of the last name.

      Exception:

      Enter the first two letters of the last name if backspace was pressed one additional time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.

    4. Enter a pound sign (#) in the last position of the field.

    5. If the error message is "NOT VALID DATA" see IRM 3.24.3.1.5.6.1 for Name Line Validity Checks.

    Example Enter As
    Samantha Annette & Raymond Benjamin Oak SAMANTHA ANNETTE & RAYMOND BENJA<O#
    Jeremiah James III & Janice Ann Marie Acorn JEREMIAH JAMES III & JANICE ANN<AC#
  5. AIL (Additional Information Line)

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

  6. ADD

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

  7. C/S (City/State)

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

3.24.37.6.11  (01-01-2014)
Illegible Data

  1. When the name is illegible in the NAME1 field, enter a period (.) for the illegible character and continue entering the rest of the line.

  2. When the AIL, street, or city/state is illegible, enter the pound sign (#) for the illegible character and go to the next field.

  3. When the Computer Condition Code (CCC), Return Processing Code (RPC), Audit Code (AUD C), or Special Processing Code (SPC) is illegible, enter a pound sign (#) for each illegible character.

3.24.37.6.12  (01-01-2014)
Check Digit/Name Control-Primary

  1. Enter the Name Control as follows:

    1. Press <Enter> for the Check Digit field. The system will position the cursor on the Name Control field.

    2. Enter the four-character Name Control in the First Name Line area in the Name Control field (see IRM 3.24.37.6.13 for Name Control determination). It will not be necessary to press <Enter> if four characters are entered. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).

    3. If less than four characters, enter those shown and press <Enter>.

    4. If the Name Control is missing or illegible, enter one period followed by <Enter>, unless otherwise instructed by the specific program IRM.

    5. Code & Edit will edit "MINOR" to the name line if they determine the taxpayer is a minor. Do not use MINOR as the Name Control, when it is edited.

    Note:

    Both fields cannot contain entries.

3.24.37.6.13  (01-01-2014)
Name Control Determination

  1. Determine a Name Control using the following procedures. The individual's last name must be determined in order to enter the correct Name Control. See IRM 3.24.37.6.14 for procedures in identifying the individual's last name when determining Name Controls.

  2. Individual Name Control

    1. A Name Control consists of the first four significant characters of the individual's last name. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).

    2. Ignore spaces between letters in the last name.

    3. Omit special characters (except hyphen), titles and suffixes.

    4. Consider certain foreign names as part of the taxpayer's last name. Particular attention must be given to those names which incorporate a mother's maiden name as part of the last name. This practice is common in names of Spanish extraction.

    5. If the Name Control is other than the primary, enter a period for each illegible character, unless otherwise instructed.

  3. Examples of individual Name Controls:

    Individual Name Name Control
    John Swallow SWAL
    John Lea-Wren LEA-
    Mary Lea/Jones LEAJ
    Mary Smith/Jones SMIT
    John Di Pigeon DIPI
    Cindy St. James STJA
    John O'Willow OWIL
    John Ao, Sr. AO
    Harry Laurel, Owner LAUR
    John Hardy, Minor HARD
    Pedro Paz Ayala PAZA
    Abdullah Allar-Sid ALLA
    Joe McElm MCEL
    Juan de la Oro Y Plata DELA
    Maria Rivas de Smith DESM
    John de Berber DEBE
    Jose Alvarado Lopez ALVA
    John Smith Gonzalez GONZ
    Maria Acevedo Smith SMIT
    John Garcia Garza Hernandez GARZ
    Donald Van Oak VANO
    Mark Von Hickory VONH
    Joe Running Bear RUNN
    John Big Eagle BIGE
    Mary Her Many Horses HERM
    Mary White & John Gold Primary: WHIT
    Secondary: GOLD
  4. Business/Corporate and Other BMF Name Controls

    1. Instructions for determining BMF Name Controls are found in Document 7071-A, BMF Name Control Job Aid, catalog number 38048k.

3.24.37.6.14  (01-01-2014)
Name Line Entries

  1. Enter a caret (<) instead of a space to identify the primary taxpayer's last name.

    Note:

    The primary taxpayer is the taxpayer listed first on the tax form.

    1. Do not space before or after the caret.

    2. If there is a suffix, enter a second caret between the last name and the suffix.

    3. Do not enter aliases, Also Known As (AKA), pseudonyms, etc.

    4. Do not enter "No Middle Initial" (NMI), "No Middle Name" (NMN), or "No Last Name."


    Examples:

    Example Enter As
    Henry A. Cherry HENRY A<CHERRY
    Wes Kern Jr WES<KERN<JR
    John Pine AKA Jack Pine JOHN<PINE
    Fred (NMI) Jones FRED<JONES

    Note:

    The primary taxpayer's last name may not always appear in the "Last name" box.

  2. On a joint return, enter an ampersand (&) between the primary and spouse's names or for the word "and" or "or" .

    1. Space before and after the ampersand (&) unless preceded by a caret (<), in which case, space after the "&" only.

      Example Enter As
      Your Name: Mary Smith
      Spouse's Name: John Smith
      MARY & JOHN<SMITH
      Your Name: John Smith and
      Spouse's Name: Karen J.
      JOHN & KAREN J<SMITH
      Your Name: Mary Smith or
      Spouse's Name: John Smith
      MARY & JOHN<SMITH
      Your Name: Mary Smith or
      Spouse's Name: John Jones
      MARY<SMITH<& JOHN JONES
    2. If the taxpayer writes both names on the "Your Name" line, enter the data as shown in the following examples.

      Example Enter As
      Sue or Chester Brown SUE & CHESTER<BROWN
      Drew and Alice Noble DREW & ALICE<NOBLE
  3. The following rules and examples should be used when the primary taxpayer's name contains two last names. See IRM 3.24.37.6.14(5), (6), and (7) for Hispanic, Asian-Pacific, and Native American names. The rules are to ensure a match on the E-EIF, and are not necessarily what the taxpayer has indicated in the "Last name" box.

    1. If two last names are shown for a primary taxpayer, enter the caret before the last "Last name" .

      Example Enter As
      Janet C Jones Laurel JANET C JONES<LAUREL
      Mary Smith Jones and Joe Jones MARY SMITH & JOE<JONES
      Mohammed Adjul Jamin Kahlib MOHAMMED ADJUL JAMIN<KAHLIB
    2. On a joint return, if the taxpayers have two different last names, enter the carets before and after the primary taxpayer's last name.

      Example Enter As
      Your Name: Dell Ash
      Spouse's Name: Linda Birch
      DELL<ASH<& LINDA BIRCH
      Your Name: Mary Lea-Wren
      Spouse's Name: John Wren
      MARY<LEA-WREN<& JOHN WREN
    3. If the last name for a primary taxpayer is connected by a hyphen, enter the caret before the name preceding the hyphen.

      Note:

      Never space before or after a hyphen.

      Example Enter As
      Mary Lea-Wren MARY<LEA-WREN
  4. If the taxpayer uses a Prefixed last name, such as and not to be limited to, "Van" , "Von" ,"Van der" , "Vonder" , "Vander" , "Al" , "El" , "Le" , "Abu" , "St." , "La" , "Di" , "Da" , "De" , "Der" , or "Du" , consider this prefix as part of the taxpayer's last name. See IRM 3.24.37.6.14(6)a for Asian-Pacific names.

    Example Enter As
    Mary Van Elm MARY<VAN ELM
    Daniel Di Almond DANIEL<DI ALMOND
    Susan Von Birch SUSAN<VON BIRCH
    Jules Vander Voss JULES<VANDER VOSS
    Ali El Smadi ALI<EL SMADI
    Abdullah Al Smadi ABDULLAH<AL SMADI
    Sharif Abu Patel SHARIF<ABU PATEL
    Charles St. John CHARLES<ST JOHN
    Maria La France MARIA<LA FRANCE
    John de Berber JOHN<DE BERBER
    Phil Berber de Smith PHIL BERBER<DE SMITH
    Francois Du Bois FRANCOIS<DU BOIS
    Diane San Juan DIANE<SAN JUAN
  5. Use the following rules for entering Hispanic names.

    Note:

    These rules may not accurately reflect all Hispanic last names, but following them will provide consistency.

    1. When "del" , "de" , "de los" , "de las" , or "de la" precedes a Hispanic name, include it as part of the last name.

      Example Enter As
      Pablo De Martinez PABLO<DE MARTINEZ
      Maria de los Angeles Perez MARIA<DE LOS ANGELES PEREZ
      Juanita de la Fuente JUANITA<DE LA FUENTE
    2. When two Hispanic last names are shown for a primary taxpayer, enter the caret before the first last name.

      Example Enter As
      Your Name: Juan Garza Morales JUAN<GARZA MORALES
      Your Name: Maria de Jesus Garza
      Spouse's Name: Juan Martinez
      MARIA<DE JESUS GARZA<& JUAN MARTINEZ
    3. When more than two Hispanic last names are shown for a primary taxpayer, enter the caret(s) as shown below.

      Example Enter As
      Juan Garza Gomez Garcia JUAN GARZA<GOMEZ GARCIA
      Juan Garza Gomez-Garcia JUAN<GARZA GOMEZ-GARCIA
      Rosa Ramos Sanchez Martinez and Eduardo Martinez ROSA RAMOS<SANCHEZ MARTINEZ<& EDUARDO MARTINEZ
    4. If "Y" joins multiple Hispanic last names, ignore the "Y" when determining the placement of the caret as shown below.

      Example Enter As
      Juan de la Oro Y Plata JUAN<DE LA ORO Y PLATA
    5. When two last names are shown for a primary taxpayer and only one is Hispanic, enter the caret before the second last name.

      Example Enter As
      Mary Johnson Garcia MARY JOHNSON<GARCIA
      John Acevedo Smith JOHN ACEVEDO<SMITH
      Lucy Garza De Jones LUCY GARZA<DE JONES
  6. Use the following rules for entering Asian-Pacific names.

    1. When "Van" (male) or "Thi" (female) appears with an Asian-Pacific name, do not include it as part of the last name.

      Example Enter As
      Dang Van Le DANG VAN<LE
      Nhat Thi Pham NHAT THI<PHAM
    2. The last name may appear first on the name line. Reverse the first and last names in this situation.

      Example Enter As
      Kwan, Kim Van & Yue Le KIM VAN & YUE LE<KWAN
  7. Native American last names may contain several words.

    Example Enter As
    Mary Her Many Horses MARY<HER MANY HORSES
    Spike Big Horn SPIKE<BIG HORN
  8. Enter spaces as follows.

    1. Enter a space for a period (.) or a slash (/).

      Note:

      When a slash (/) is present, treat it like a hyphen to determine the last name and name control, but do not enter a hyphen in the name line or name control fields in place of the slash.

      Example Enter As
      J. T. Periwinkle J T<PERIWINKLE
      Mary Smith/Jones MARY<SMITH JONES
      Mary Smith/Jones and Joe Jones MARY<SMITH JONES<& JOE JONES
    2. Space within a last name where shown.

      Example Enter As
      Mary Mc Donald MARY<MC DONALD
      John G. O Connor JOHN G<O CONNOR
    3. Never enter two consecutive spaces.

      Example Enter As
      James K. T. Smith JAMES K T<SMITH
  9. Omit prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Ms., and Miss. Also omit "Mrs." if the woman's given name is present.

    Example Enter As
    Dr. John Periwinkle JOHN<PERIWINKLE
    Mr. Tom and Mrs. Kay Aspen TOM & KAY<ASPEN

    Exception:

    Enter "MRS" when shown with the husband's name or when her first name cannot be determined.

    Example Enter As
    Mr. & Mrs. Tom L. Azure TOM L & MRS TOM L<AZURE
    Mrs. George Smith MRS GEORGE<SMITH
    Mrs. G Smith MRS G<SMITH

    Reminder:

    "MRS" should only be used when used in the Name Line as specified in the previous example, otherwise see IRM 3.24.37.6.14(17)b.

  10. Reverse the first and last names when the last name is obviously first.

    Example Enter As
    Smith, John JOHN<SMITH
  11. Enter hyphens where shown.

    Note:

    Never space before or after a hyphen.

    Example Enter As
    James Purple-Orange JAMES<PURPLE-ORANGE
    Joy Smith-Jones or Joe Jones JOY<SMITH-JONES<& JOE JONES
  12. Omit and do not space for an apostrophe (') or parenthesis ().

    Example Enter As
    James R. O'Hickory JAMES R<OHICKORY
    Cora Plum (Birch) CORA PLUM<BIRCH
    Cora (Plum) Birch CORA PLUM<BIRCH
  13. Always enter suffixes "Jr." , "Sr." , or "Minor " where shown or edited on the document. Omit suffixes such as "MD" , "CPA" , "TP" , and "SP" .

    Example Enter As
    Hugh J. Smith Sr. HUGH J<SMITH<SR
    John Smith Jr. and Mary Smith JOHN JR & MARY<SMITH
    J.B.Oriole Jr. or Ann Wren J B<ORIOLE<JR & ANN WREN
    Mary and John Smith Jr. MARY & JOHN<SMITH<JR
    Fred Jones Minor FRED<JONES<MINOR
    John Periwinkle M.D. JOHN<PERIWINKLE
  14. Enter Roman Numerals (alpha) for numbers that follow a name where shown on the document.

    Example Enter As
    John E. Jackson 4th JOHN E<JACKSON<IV
    John H. Camelot III JOHN H<CAMELOT<III
    John Smith, Second JOHN<SMITH<II
    Mary Smith IV and John Smith IV MARY IV & JOHN<SMITH<IV
    John Smith IV and Mary Smith JOHN IV & MARY<SMITH
  15. Enter "DECD" as an abbreviation for Decedent, Deceased, Dec'd, Dec't, etc. where shown:

    • In the entity area.

    • Above the entity area, if noticed.

    Example Enter As
    James C. Green Jr. Dec'd JAMES C<GREEN<JR DECD
    Jim E. Deceased and Joy Brown JIM E DECD & JOY<BROWN
    John and Mary Dec'd Jones JOHN & MARY DECD<JONES
    John and Mary Jones Decedent JOHN & MARY<JONES<DECD
    John A. Doe Deceased and Jane B. Smith JOHN A<DOE<DECD & JANE B SMITH
    John B. Smith and Jane A. Doe Dec'd JOHN B<SMITH<& JANE A DOE DECD
    John A Deceased and Jane B Deceased Doe JOHN A DECD & JANE B DECD<DOE
    John A Doe Deceased and Jane B Smith Deceased JOHN A<DOE<DECD & JANE B SMITH DECD
  16. Omit "Estate of" if shown or edited.

    Example Enter As
    Estate of Frederick Jacana FREDERICK<JACANA
  17. Refer to the following instructions when part of the name is missing.

    1. On a joint return, if either of the last names is missing, presume both taxpayers have the same last name.

      Example Enter As
      Your Name: John Smith
      Spouse's Name: Linda
      JOHN & LINDA<SMITH
      Your Name: John
      Spouse's Name: Linda Smith
      JOHN & LINDA<SMITH
    2. On a joint return, if one of the first names or both of the last names is missing, enter a period for the missing name(s).

      Example Enter As
      Your Name: _____Smith
      Spouse's Name: Linda Smith
      . & LINDA<SMITH
      Your Name: John _____Smith
      Spouse's Name: _____Smith
      JOHN & .<SMITH
      Your Name: John Smith
      Spouse's Name: _____ Jones
      JOHN<SMITH<& . JONES
      Your Name: John
      Spouse's Name: Linda
      JOHN & LINDA< .
    3. Consider a single letter the last name if it is not followed by a period. If followed by a period, consider it an initial.

      Example Enter As
      Danette B DANETTE<B
      Joe Smith Y JOE SMITH<Y
      Joe Smith Y. JOE<SMITH Y
      Maria Vazquez R MARIA VAZQUEZ<R
      Maria Vazquez R. MARIA<VAZQUEZ R
    4. If only a single name appears in the entity area, enter a hyphen (-) in the first position followed by a caret (<) and the name. (The hyphen or the MINUS (-) key can be used.) Do not space between the hyphen, caret and the name.

      Example Enter As
      Goliath –<GOLIATH
      Frances –<FRANCES
      Rita J. –<RITA J
  18. When entering a name at the NAME1 prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

3.24.37.6.15  (01-01-2014)
Additional Information Line (AIL) Entries

  1. Underlining will identify an entry for the AIL prompt.

    Note:

    Do not enter anything at the AIL if it is not edited, unless otherwise instructed.

    1. The name line rules apply to names that are present in the AIL.

      Exception:

      Do not enter carets in the AIL field.

      Example Enter As
      Salad Trust, Executor for John Orange Decd NAME1: JOHN<ORANGE<DECD
      AIL: SALAD TRUST EXECUTOR
      Paul DECD & Freida Yew NAME1: PAUL DECD & FREIDA<YEW
      AIL: FREIDA YEW
    2. If both a PO Box and a Street Address are present, enter the Street Address on AIL. (See IRM 3.24.37.6.16(2)e for further instructions.)

      Example Enter As
      Mr. John Aster
      000 Zero Street
      P.O. Box 1234
      NAME1: JOHN<ASTER
      AIL: 000 ZERO ST
      ADD: PO BOX 1234
  2. When entering an address at the AIL prompt, follow the street address procedures.

    Example Enter As
    123 East 10 Lane 1-B
    Post Office Box 95
    AIL: 123 E 10TH LN 1 B
    ADD: PO BOX 95
  3. In-Care-of Names/Addresses should be entered on the AIL whether underlining is present or not.

    1. Enter "%" , a space and the name.

    2. Do not enter "%" with an address. "%" belongs with a name but never with an address.

    3. If the only address present has In-Care-of (%), omit the % and enter it in the address line.

    4. If only an e-mail address is present for the AIL field, enter a single pound sign (#).

    5. If edited, enter as edited.

    6. If multiple names are present for the AIL, enter the In-Care-of name (%) first, if present, then enter all of the other information from left to right starting with the first line containing information.

    Example Enter As
    In care of Robert C. Apple AIL: % ROBERT C APPLE
    c/o 123 First Street
    49 Main Road
    AIL: 123 FIRST ST
    ADD: 49 MAIN RD
    c/o 23 Oak Street
    (no other address)
    AIL:
    ADD: 23 OAK ST
    c/o Mary Smith AIL: MARY SMITH

    Note:

    If c/o is not underlined, but other information is underlined as the AIL, enter only the underlined information. Do not enter "%" .

    c/o John@email.com
    PO Box 834
    AIL: #
    ADD: PO BOX 834


  4. For any return where DECD has been identified for entry on NAME1 and there is not a person's name edited or present for the AIL, enter a single pound sign (#) at the AIL prompt. If the AIL field contains an entry other than a person's name, enter the AIL information followed by a # at the AIL prompt.

    Example Enter As
    John Aster DECD
    49 Main Road
    NAME1: JOHN<ASTER<DECD
    AIL: #
    ADD: 49 MAIN RD
    John Aster DECD
    c/o 123 First Street
    49 Main Road
    NAME1: JOHN<ASTER<DECD
    AIL: 123 FIRST ST#
    ADD: 49 MAIN RD
    John Aster DECD
    c/o Paul Yew
    49 Main Road
    NAME1: JOHN<ASTER<DECD
    AIL: % PAUL YEW
    ADD: 49 MAIN RD
  5. When entering additional information at the AIL prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

3.24.37.6.16  (01-01-2015)
Street Address Entries

  1. The purpose for the following instructions is to achieve uniformity so that duplicate filers can be identified.

  2. Use the following rules if required to enter a street address.

    1. The street address must always be entered first.

      Note:

      Address information preceding the street address should be entered after all other street address information

      Exception:

      See IRM 3.24.37.6.16.(2)e.

      Example Enter As
      Ste 820 291 Daisy Ln 291 DAISY LN STE 820
      Apt 7 534 Red St Office B 534 RED ST OFFICE B APT 7
      Wright College 123 Main St 123 MAIN ST WRIGHT COLLEGE
      Wright 123 Main St 123 MAIN ST WRIGHT
    2. Use standard address abbreviations unless the word is a proper name. See Exhibit 3.24.37–1 and Exhibit 3.24.37–2.

      Example Enter As
      45 Circle Drive 45 CIRCLE DR
      96 Avenue C 96 AVE C
      128 Northeast Lane 128 NORTHEAST LN
      12 Parkway Street 12 PARKWAY ST
      716 Parkway 716 PARKWAY
      54 West Valley Street South 54 W VALLEY ST S
    3. Abbreviate words not part of the proper name or numbered street.

      Caution:

      When a street address contains multiple, consecutive, street designations (e.g., street, avenue, circle, road, etc.), abbreviate the last street designation.

      Example Enter As
      17 South Court Street 17 S COURT ST
      57 Park Circle Boulevard 57 PARK CIRCLE BLVD
      12291 Country Place Drive 12291 COUNTRY PLACE DR
    4. Directional addresses in the following formats should be entered as shown:

      Example Enter As
      3 South Circle 3 SOUTH CIR
      37 North 40 West 37 N 40 W
    5. When there is a P.O. Box and another address or additional information, and neither is edited, only the P.O. Box should be entered on the address line. The remaining address or information should be entered in the AIL (additional information line). If the AIL already contains an entry, enter only the P.O. Box in the address field. Disregard the remaining address or information.

      Example Enter As
      Mr. John Aster
      000 N. Zero Street
      P.O. Box 1234
      NAME1: JOHN<ASTER
      AIL: 000 N ZERO ST
      ADD: PO BOX 1234
      Mr. John Aster
      P. O. Box 1234
      000 N. Zero St.
      NAME1: JOHN<ASTER
      AIL: 000 N ZERO ST
      ADD: PO BOX 1234
      Mr. John Aster
      P. O. Box 1234, 000 N. Zero St.
      NAME1: JOHN<ASTER
      AIL: 000 N ZERO ST
      ADD: PO BOX 1234
      Mr. John Aster
      Jane Smith Exec
      P. O. Box 1234, 000 Zero St.
      NAME1: JOHN<ASTER
      AIL: JANE SMITH EXEC
      ADD: PO BOX 1234
      Mr. John Aster
      P. O. Box 1234 PMB 12
      NAME1: JOHN<ASTER
      AIL: PMB 12
      ADD: PO BOX 1234
      Mr. John Aster
      P.O Box 10202 DHCC
      NAME1: JOHN<ASTER
      AIL: DHCC
      ADD: PO BOX 10202
      Mr. John Aster
      c/o Wrightax
      P.O. Box 10202 DHCC
      NAME1: JOHN<ASTER
      AIL: % WRIGHTAX
      ADD: PO BOX 10202
    6. When there are two unedited addresses and neither is a P.O. Box, or if two unedited P.O. Boxes are present, enter a single pound sign (#) in the address field, unless otherwise instructed.

      Example Enter As
      RR 1 Box 3 124 Main St ADD: #
      P.O. Box 236 P.O. Box 137 ADD: #
    7. If only an e-mail address is present in the address field, enter a single "#" sign.

    8. Omit "No" , "No." , "Num" , "#" symbol and "Number" if it appears as a prefix to a house, apartment, Route, or PO Box number.

      Note:

      If No or No. is used as a direction, enter "N" only.

      Example Enter As
      859 Adams Avenue No 7 859 ADAMS AVE 7
      57 Adams Avenue No. 7 57 ADAMS AVE 7
      57 No 123 Ave 57 N 123RD AVE
      123 Third Street #5 123 THIRD ST 5
      123 Third Street Number 5 123 THIRD ST 5
    9. Only add st, nd, rd, or th to a numbered street when there is a street designation (e.g., street, avenue, circle, road, etc.).

      Exception:

      Do not add suffix to numbered streets with fractions.

      Example Enter As
      102 S. 38 Road 102 S 38TH RD
      102 S. 38 102 S 38
      102 S. 38 Road W 102 S 38TH RD W
      1801 N 13 1/2 Street 1801 N 13 1/2 ST
    10. Always include Box or Private Mailbox (PMB) with the street address. PMB should be entered at the end of the address regardless of where shown in the address.

      Example Enter As
      102 S. 38 Private Mailbox 3 102 S 38 PMB 3
      Private Mailbox 3
      102 S. 38
      102 S 38 PMB 3
      405 Cedar Lane Box 37 405 CEDAR LN BOX 37
    11. If a "Highway" name contains a number, always enter "HWY" before the number.

      Example Enter As
      40 Highway HWY 40
    12. If data appears in an Apartment Number box/area, always enter "APT" before the apartment information. Never enter the apartment or Apt no. box/area data twice.

      Exception:

      If, in the Apt box, the taxpayer notates anything other than Apartment, such as: Lot, Unit, Space, the operator has the option of entering "APT" before the data in the box/area.

      Example Enter As
      Mailing Address Apt no.  
      987 1st Circle 231 987 1ST CIR APT 231
      987 1st Circle Apt 231 231 987 1ST CIR APT 231
      562 Cedar Drive 76   562 CEDAR DR 76
      253 State Avenue Lot 9 253 STATE AVE APT LOT 9
      or
      253 STATE AVE LOT 9
    13. Do not change text numbers to numeric digits or numeric digits to text numbers.

      Exception:

      For fractions, use numeric digits.

      Example Enter As
      One Main Street ONE MAIN ST
      1 Main Street 1 MAIN ST
      123 10th Lane 123 10TH LN
      123 Tenth Lane 123 TENTH LN
      167 One Half Eighth Lane 167 1/2 EIGHTH LN
    14. Plurals for street, road, avenue, apartment, etc., will be entered as STS, RDS, AVES, APTS, etc.

      Example Enter As
      Elm and Oak Roads ELM AND OAK RDS
    15. Never include the letters "APO" , "DPO" or "FPO" as part of the street address.

    16. Omit "in care of" symbol (%) if shown with an address.

      Example Enter As
      c/o 246 Rose Court 246 ROSE CT
    17. Space for all special characters in the address line. Never enter two consecutive spaces.

      Exception:

      See the following instructions for the ampersand (&), apostrophe ('), slash (/), and standard address abbreviations.

      Example Enter As
      357 Blue-Green St 357 BLUE GREEN ST
      462 A. B. White Lane 462 A B WHITE LN
    18. Always enter "AND" if an ampersand (&) is shown.

      Example Enter As
      Elm & Oak Roads ELM AND OAK RDS
    19. Omit apostrophe (') if shown in address line. Do not space for apostrophe.

      Example Enter As
      630 O'York Place 630 OYORK PL
    20. Enter a slash (/), if present, in the address line. Do not space before or after the slash.

      Example Enter As
      15 1/2 Tyler 15 1/2 TYLER
    21. See Exhibit 3.24.37-1 for a listing of Standard Address Abbreviations that should always be used, unless the word is being used as a proper name.

    22. See Exhibit 3.24.37-2. for a listing of Optional Address Abbreviations that must be used when an address line is too long, or may be used when the word is not the proper name of the street.

  3. When entering the address information at the ADD prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

3.24.37.6.17  (01-01-2014)
City, State, ZIP Code

  1. The following instructions cover generating or entering the city , state, and ZIP Code (including Armed Forces Post Office (APO), Diplomatic Post Office (DPO), and Fleet Post Office (FPO)).

3.24.37.6.17.1  (01-01-2015)
City/State and ZIP Code Generation

  1. After pressing <Enter> in the address field, a pop-up window appears. This window allows the system to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code, accessing US Postal Service data.

  2. The pop-up window contains City Key and ZIP Code fields:

    1. Exit the City Key/ZIP Code pop-up window if the city is missing or illegible, if there are multiple cities/ZIP Codes, or if the ZIP Code is missing, illegible, or other than 5 digits. Press <F9>, or press <Enter> twice to exit the pop-up.

    2. City Key - If there is a Major City Code (MCC), you may, at your option, enter the 2-character code and press <Enter>. See Exhibit 3.24.37-3. Otherwise, enter the first 3 letters of the city. If the first word of the city only has 2 letters, omit the space between the first and second word. When 3 letters are entered, the cursor automatically moves to the ZIP Code field.

      Note:

      Do not use abbreviations, such as N, NO, S, SO, E, W, ST, or FT when entering the City Key, even if the abbreviation is shown on the return. Instead, enter the first 3 letters of the spelled-out city name. This note only applies to entering the City Key. If the city must be manually entered in the C/S field, the standard abbreviation should be used, as directed in the instructions in IRM 3.24.37.6.17.2.

      Example Enter City Key As
      St. Louis SAI
      So. Pasadena SOU
      W. Covina WES
      Ft. Lauderdale FOR
      N. Kansas City NOR
      Mc Allen MCA
      El Segundo ELS
    3. ZIP Code - Enter the 5 digit ZIP Code, and press <Enter>.

  3. After entering the ZIP Code, the pop-up window closes.

    • If an MCC and the ZIP Code were entered, no attempt is made to match against postal data. The MCC will appear in the C/S field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. Verify that the MCC and ZIP Code are correct and <Enter> or <F6> through the generated fields.

    • If the first 3 letters of the city and the ZIP Code were entered and a "good match" is found in the postal data, the city and state will be generated, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. A "good match" occurs when there is one, and only one, exact match between the data entered in the pop-up window and the US Postal Service data. Verify that the City, State, and ZIP Code are correct and <Enter> or <F6> through the generated fields. (If no state is shown on the return, but a "good match" was found, accept the generated state as correct.)

    • There are certain cities for which the City/State generation fails. The reasons for this include alternative spellings or abbreviations for cities in the US Postal Service's database. For example, both Phila and Philadelphia, and Hono and Honolulu are valid city names, however because ISRP requires one and only one exact match, no City/State will be generated. Many of these cities have Major City Codes (MCC) associated with them. See Exhibit 3.24.37–4 for a list of MCCs that can be used when the City/State generation fails.

    • If a generated city or City/State exceeds the number of characters allowed in the field, the system will generate a pound sign (#) as the last character of the city/state field.

    • If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as generated. This includes cities with directions or abbreviations.

    • Correct or change the City/State information only if a different city is generated.

    • If there is no "good match" found and an MCC was not entered, the city and state must be entered manually. The ZIP Code will remain in the ZIP field.

3.24.37.6.17.2  (01-01-2014)
City/State Entry

  1. If the city/state is not generated or must be changed, enter the city name as follows:

    1. At your option, enter the Major City Code (MCC) for cities in your Submission Processing Site as shown in Exhibit 3.24.37-3.

    2. Space for all special characters in the city/state line. Never enter two consecutive spaces.

      Exception:

      See the following instructions for the ampersand (&) and apostrophe (').

    3. Always enter "AND" if an ampersand (&) is shown.

    4. Omit apostrophe from city line. Do not space for an apostrophe.

    5. Disregard all counties and parishes.

    6. Townships and military installations should be entered if no city is shown.

      Example Enter As
      Delhi Township DELHI TOWNSHIP
      Delhi Twp DELHI TWP
      Wright Patterson AFB WRIGHT PATTERSON AFB
    7. Correct obviously misspelled cities.

    8. When "APO" "DPO" , or "FPO" is shown, enter "APO," "DPO" , or "FPO" as the city.

      Example Enter As
      APO APO
      DPO DPO
      FPO FPO

      Note:

      APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. See IRM 3.24.3.1.4.2(1). If not an international return, ignore the international address if present with an APO/DPO/FPO address.

    9. If North, South, East or West is shown at the beginning of the city name, use the standard abbreviation (e.g., N = North, S = South). In all other situations, spell out the direction. Major City Codes are not used in this instance.

      Example Enter As
      West Miami W MIAMI
      Pueblo West PUEBLO WEST
      East Covina E COVINA
      South San Francisco S SAN FRANCISCO
      North Ogden N OGDEN
    10. If a number is shown as part of the city, it must be spelled out.

      Example Enter As
      84 EIGHTY FOUR
      1000 Oaks THOUSAND OAKS
  2. Use the state codes in Exhibit 3.24.37-5.

  3. APO/DPO/FPO States are entered as follows:

    • Armed Forces Americas — AA

    • Armed Forces Europe — AE

    • Armed Forces Pacific — AP

    • APO New York or APO AE — APO/AE

    • DPO FL, DPO Miami, or DPO AA — DPO/AA

    • FPO Seattle, FPO San Francisco, or FPO AP — FPO/AP

    Note:

    APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. See IRM 3.24.3.1.4.2(1). If not an international return, ignore the international address if present with an APO/DPO/FPO address.

  4. If two cities and/or states are present, enter a single pound sign (#).

  5. When entering city/state information at the C/S prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

3.24.37.6.17.3  (01-01-2014)
ZIP Code Entry

  1. Enter the 5 digit ZIP Code (Ignore digits from the ZIP plus 4 Code.).

    1. If other than 5 digits, press <Enter> only.

    2. If illegible or missing, press <Enter> only.

    3. If two or more ZIP Codes are present, press <Enter> only.

3.24.37.6.18  (01-01-2014)
International Returns

  1. An international return is generally a tax return with an address outside of the 50 states. The most common other international returns contain at least one of the following:

    • US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.6.18.1.

      Note:

      Domestic addresses and APO/DPO/FPO addresses are not international returns unless one of the following are attached.

    • Forms 2555 or 2555-EZ, Foreign Earned Income (Attachment Sequence Number 34/34A/35).

      Note:

      If a Form 2555 or 2555–EZ is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.

    • W-2 with foreign income (if noticed)

    • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

    • Notation of Dual Status

    • Primary taxpayer is a Non-Resident Alien (NRA)

    • Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Attachment Sequence Number 68).

    • Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

  2. Instructions for International Addresses received at a Submission Processing Site other than AUSPC.

    1. Returns with international addresses will be sent to AUSPC . This includes all US Possessions. Examples are Puerto Rico and US Virgin Island addresses.

      Exception:

      Excise tax returns (e.g., Forms 11-C, 720, and 2290) should be transshipped after Deposit Activity to the Cincinnati campus. EP Form 5330 should be transshipped to the Ogden campus. Tax Exempt Government Entity (TEGE) returns (e.g., Forms 990/990EZ, 990C, 990T, 1041-A, 4720 and 5227) should be transshipped after Deposit Activity to the Ogden campus.

    2. If the return is unnumbered, it should be pulled from the block and routed to Receipt & Control.

    3. If the return is numbered, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.

      Exception:

      With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

      Note:

      If additional information in Section 01 or other sections have been entered prior to identifying the document as an international return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

  3. General instructions for international returns received at AUSPC.

    1. If additional information in Section 01 or other sections have been entered prior to identifying the document as a misblocked return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4> and end the document.

    2. When entering international returns, follow international procedures first, unless otherwise instructed. Use regular 1040 procedures when there are no international procedures and for entry of the C/S prompt for domestic or U.S. possession addresses.

    3. If the entity area of the return contains both a domestic (including US Possessions and APO/DPO/FPO addresses) and an international address, enter only the domestic address information in the appropriate entity lines. Disregard the international address information, even if edited.

    4. Ignore prefixes, even if shown after the name, unless otherwise instructed. (See IRM 3.24.37.6.14(9).)

      Example Enter as
      William Hoyt Mr WILLIAM<HOYT
      Corazon Tolentino Ms CORAZON<TOLENTINO
      Estrella Parlor Dr ESTRELLA<PARLOR
    5. Do not correct misspelled cities, provinces, countries, etc. Honor the taxpayer's spelling and abbreviations.

    6. Do not use standard address abbreviations for international address returns unless edited by C&E. They should be used with US possessions or US domestic addresses.

    7. Special character letters that have a corresponding key on the keyboard should be entered as the letter. Treat all other foreign characters as illegible.

      Example Enter As
      ñ N
      ö O
      ° (A degree sign) # (treat as illegible and go to the next field)
    8. Do not enter Action Code 651, even if edited.

    9. See IRM 3.24.37.6.18.1 and 3.24.37.6.18.2 for specific instructions on entry of international returns.

3.24.37.6.18.1  (01-01-2014)
U.S. Possessions or Domestic Address International Returns (AUSPC only)

  1. US possession or US domestic addresses contain:

    Data Prompt
    Taxpayer Name NAME1
    AIL AIL (only if underlined or as instructed)
    Street Address ADD
    City Name and State or Possession abbreviation C/S
    ZIP Code ZIP

3.24.37.6.18.1.1  (01-01-2014)
U.S. Possessions or Domestic Address International Returns Type of Entity

  1. Follow normal entity determination procedures

    Exception:

    Consider Apartado, Apartado Postal, Aptdo., and Apdo. to be PO BOX when determining entity.

3.24.37.6.18.1.2  (01-01-2014)
U.S. Possessions or Domestic Address International Returns Entity Lines

  1. For an address within the 50 states, Washington DC, Possessions, and APO/DPO/FPO addresses, follow instructions for NAME1, AIL, ADD, C/S, and ZIP entries found in IRM 3.24.37.6.14 through 3.24.37.6.17, including Standard Address Abbreviations.

    Exception:

    For "In Care of " (c/o) names or places, enter "C/O" (C, slash O) and the name or place

    Note:

    Do not consider c/ as In Care of.

    Exception:

    Enter PO BOX for Apartado, Apartado Postal, Aptdo., and Apdo..

    Exception:

    Always enter APT for all variations of apartment, apartment no., apartamento, etc.

    Exception:

    For addresses in other than English, enter from left to right.

  2. U.S. Possession names have a two character "state" abbreviation. This may be either an edited or taxpayer entry.

    US Possession State Abbreviation
    American Samoa AS
    Federated States of Micronesia FM
    Guam GU
    Marshall Islands MH
    Northern Mariana Islands MP
    Palau PW
    Puerto Rico PR
    Virgin Islands VI

3.24.37.6.18.2  (01-01-2014)
International Address Returns (AUSPC)

  1. International addresses contain:

    Data Prompt
    Taxpayer Name NAME1
    Street Address AIL (as instructed)
    City, State, Province, Territory and Mail Routing Code ADD
    Country C/S

3.24.37.6.18.2.1  (01-01-2014)
International Type of Entity (AUSPC)

  1. For international addresses always enter as Long Entity.

3.24.37.6.18.2.2  (01-01-2014)
International AIL (AUSPC)

  1. If the AIL is unedited on an international address, enter a single pound sign (#) at the AIL prompt.

  2. For an international address return where DECD has been added, but no person's name is edited for the AIL, enter the AIL information followed by a pound sign (#) at the AIL prompt.

  3. On international programs, for "in care of" (c/o) names or places, enter "C/O" (C, slash, O), space, and the name or place.

  4. If an AIL is underlined, but an apartment box is not underlined, include the apartment box at the end of the street address in the AIL entry.

  5. For international addresses, if an edited AIL contains multiple entries, enter in the following order:

    1. In Care Of (c/o)

      Note:

      Do not consider c/ as In Care Of.

    2. All other information from left to right starting with the first line containing information.

  6. Do not use standard address abbreviations for international address returns unless edited by C&E.

    Exception:

    Always enter PO BOX for all versions of Apartado, Apartado Postal, Aptdo. Apdo., Post Office Box, P.O. box, etc.

    Exception:

    Always enter APT for all variations of apartment, apartment no., apartamento, etc.

  7. For International addresses, do not enter suffixes for numbered street, etc.

  8. For international addresses, enter "No" , "Num" , and "Number" as shown.

    Exception:

    See IRM 3.24.37.6.18.2.2(6).

  9. On international programs, enter all hyphens, slashes, and ampersands regardless of whether the entry is a name or an address. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.

3.24.37.6.18.2.3  (01-01-2014)
International ADD (AUSPC)

  1. On an international address, all information in the entity area not underlined, other than the taxpayer's name(s), or edited as the country, should be entered in the ADD field. Enter the information from left to right starting with the first line containing information.

  2. Enter mailing codes where shown.

    Note:

    When entering a mailing code from Canada, it usually alternates between alpha and numeric characters.

  3. Enter counties if present.

  4. C&E may shorten part of the ADD entry by editing a shortened code for the city, state, or province. They may also circle out specific letters in the name that are not to be entered. These should be entered together with no spaces.

  5. If international information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

    Caution:

    Some cities and countries can be the same.

  6. On international programs, enter a slash (/) if present, do not space before or after the slash. Always enter "AND" for an ampersand. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.

3.24.37.6.18.2.4  (01-01-2014)
International C/S (AUSPC)

  1. The foreign country to be transcribed in the C/S (City/State) field will be edited with a slash (/), the country, a slash (/), and a dollar sign ($). Enter as: slash, country, slash, and a period (.). Always enter a period instead of the dollar sign. If the country is missing or unedited, enter slash (/), slash (/), period (.).

  2. If international information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

    Caution:

    Some cities and countries can be the same.

  3. Directions in the country name must be completely spelled out. Do not use directional abbreviations.

    Example Enter As
    /N. Korea/$ /NORTH KOREA/.
    /S. Africa/$ /SOUTH AFRICA/.
  4. Always enter "AND" if an & (ampersand) is shown.

  5. Enter a pound sign (#) for an illegible character and go to the next field.

    Example Enter As
    /South Korea/$ (the r is illegible) /SOUTH KO#
  6. If multiple edited countries are present, enter a single pound sign (#) with no slashes.

  7. Enter a pound sign (#) in the last position of the field for a FIELD OVERFLOW message.

    Example Enter As
    /British Indian Ocean Territory/$ /BRITISH INDIAN OCEAN TE#

3.24.37.6.18.2.5  (01-01-2014)
International ZIP(AUSPC)

  1. For international addresses, press <Enter> for ZIP.

3.24.37.6.18.2.6  (01-01-2014)
International Return Examples (AUSPC)

  1. Examples:

    Example Enter As
    825 Old Church Road
    Dublin/Ireland/$
    AIL: 825 OLD CHURCH ROAD
    ADD: DUBLIN
    C/S: /IRELAND/.
    625 St. Martin Place
    London UK/United Kingdom/$ (UK is circled out)
    AIL: 625 ST MARTIN PLACE
    ADD: LONDON
    C/S: /UNITED KINGDOM/.
    Krasilovskaya 10
    Kiev - 90 016H /Ukraine/$
    AIL: KRASILOVSKAYA 10
    ADD: KIEV 90 016H
    C/S: /UKRAINE/.
    2, Avenue Gabriel
    75382 Paris /France/$
    AIL: 2 AVENUE GABRIEL
    ADD: 75382 PARIS
    C/S: /FRANCE/.
    23 Via Bologne
    Rome Italia
    AIL: #
    ADD: 23 VIA BOLOGNE ROME ITALIA
    C/S: //.

3.24.37.6.18.3  (01-01-2015)
International Miscellaneous (AUSPC)

  1. Money amounts that are not in US currency, press <F12> for the field.

  2. On international programs (46xxx), do not Action Code 610 due to the return having a domestic address. This includes APO/FPO/DPO addresses. It has been determined that this document meets international requirements.

  3. In an international program, if the ISRP system does not allow you to enter data for Sections 34/35 (Forms 2555/2555-EZ), enter an Action Code 610 for a misblocked document. (This will happen when the DLN begins with 21.) Please notify your manager or work leader immediately about any problems where you are consistently entering an Action Code 610 in a block. C&E should be notified and the problem corrected before the remainder of the block is entered.

  4. For International telephone numbers, ignore "011" and follow regular telephone procedures. See IRM 3.24.37.6.19.

  5. If "gold" is the only thing present in the Direct Deposit area for the RTN and/or DAN, do not enter the section.

3.24.37.6.19  (01-01-2014)
Transcribing Telephone Numbers

  1. Enter the first 10 characters of the Preparer's Telephone Number from the Preparer's area of the return, or from the stamp, label, or written below the Preparer's area.

  2. A-Z and 0-9 are valid.

  3. If two telephone numbers are present, enter the first 10 characters of the first complete telephone number.

  4. Ignore blanks and special characters.

  5. Disregard a leading "1" or "011" , hyphens (-), and parentheses [()].

  6. Do not enter the telephone number if it is incomplete (not at least 10 characters), any characters are illegible, or if all the characters are the same.

3.24.37.6.20  (01-01-2014)
Error Correction

  1. To correct a field or character on the current section, use the following procedures:

    1. Press the <F1>, arrow keys, or <Backspace> to reposition the cursor on the field/character that is to be corrected.

    2. Enter the correct data.

    3. After correcting the data, press <Enter> to end the field.

  2. To correct a field or character in a previously entered section, use the following procedures:

    1. Press <Page Up> or <F9> to access Command Mode.

    2. Press <F1> and <F2> to move backward and forward one section at a time.

    3. Press <F3> to Edit.

    4. Make corrections to data fields in the section.

    5. Press <F6> on the last MUST ENTER field, or <Enter> on the last field of the section to save the edited section. Press <F9> to return to the Command Mode, then press the appropriate function key (i.e., <F4> to append to end).

3.24.37.6.21  (01-01-2014)
Error Messages

  1. If a message can be overridden, the EOP can press either <F7> to clear the message and override, or <F9> to only clear the message.

  2. If you receive a message and cannot correct it, contact the Supervisor.

3.24.37.6.22  (01-01-2014)
End of Block

  1. When the last section of a document with Serial Number 99 is entered, the system will end the block and may prompt for the next ABC.

  2. If a block has less than 100 documents, after the last document has been ended, end the block by overlaying the "01" in the SECT: prompt with "EB" . The system will end the block and may prompt for the next ABC.

  3. If the next block of work does not have the same program number as the previous block, close the EOP Dialog box and re-access Original Entry.

  4. To return to the Data Entry Operations window, close the EOP Dialog box if necessary.

3.24.37.6.23  (01-01-2014)
Workstation Security

  1. While a block is in process, the system will store data entries until the block is completed.

  2. If entry of data is interrupted (break, meetings, etc.) or if leaving the workstation for an extended period:

    1. Complete the section being entered, if applicable.

    2. Press <F9> twice to return to the Data Entry Operations window.

    3. Lock the workstation or log off if necessary.

3.24.37.6.24  (01-01-2014)
Inserting and Deleting Documents

  1. To insert a document, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <Alt>+<F8>.

    3. Enter the data for the inserted document.

    4. Complete and exit the section.

    5. Press <F9> to access Command Mode.

    6. Press <F4> for "APPEND TO END" .

  2. To delete a document, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <F1> or <Page Up> to scroll back to a previous Section 01, or <F2> or <Page Down> to scroll forward to the Section 01 of the document to be deleted, or press <F5> to locate a specific document and section.

    3. Press <F7> to delete. A confirmation message appears. Press " Y" .

    4. Press <F4> for "APPEND TO END" .

3.24.37.7  (01-01-2014)
Block Edit

  1. Block edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. Following are the procedures to select a block of work for Block Edit and the results associated with each procedure.

  2. Block Edit for EOPs is accessed as follows:

    Actions Results
    Select Block Edit from the Data Entry Operations window. The BE Request Work Dialog box appears.
    Press <Tab> to move to the desired selection criteria. (Either ABC/SOP combination, or Block DLN/RPSID/GPPID) or use <Alt>+A to select ABC, or <Alt>+B for block DLN. Cursor is positioned in the desired selection criteria.
    Press <Enter> or OK. Section 01 of the first document appears.
  3. EOPs can select a block of work for Block Edit when the block is in the following statuses:

    • OE Partial

    • OE Complete

    • KV Partial

    • Format Complete

  4. If the block is in OE Partial and the EOP performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block.

  5. Block Edit for QRs is accessed as follows:

    Actions Results
    Access BE as a Quality Reviewer. QR Request Work Dialog box appears.
    Press <Tab> to move to the desired selection criteria. Cursor is positioned in the desired selection criteria.
    Enter either the EOP User ID if selecting work for an individual employee, or Program Number if selecting work from a program, etc. User ID or Program Number appears.
    Press <Enter>. The QR Select Work Dialog box appears, with the Block DLN/RPSID/GPPID from which to select.
    Use arrow key to highlight the block. Block is highlighted.
    Press <Enter>. Section 01 of the first document is displayed.
  6. To retrieve blocks using a QR ID, the block status should be "OE Complete" . Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .

  7. All users are able to view data. EOPs are able to change data. There is a system configuration parameter to allow QR to change data. For this to be invoked, a System Administrator must change the configuration parameter.

  8. Once in BE, the navigation is exactly the same as for OE. The same rules apply when performing BE as for OE. All field validation rules and field type rules are the same.

3.24.37.8  (01-01-2014)
Operator Statistics

  1. The Individual OPSTATS Report is an on-screen display that shows the EOP's production statistics for the current shift. To access the report, select OPSTATS from the Data Entry Operations window. Press <Enter> to view the report. To delete the report, press <ALT><F> and <D>.

Exhibit 3.24.37-1 
Standard Address Abbreviations

The following standard address abbreviations should always be used, unless the word is being used as a proper name.

Standard Address Abbreviations
WORD ABBR WORD ABBR
Air Force Base AFB One-half (all fractions space before and after the number) 1/2
Apartment APT Parkway PKWY
Avenue AVE Place PL
Boulevard BLVD Plaza PLZ
Building BLDG Post Office Box, P.O. Box, P.O. Drawer, POB, PO PO BOX
<F11>
Circle CIR Private Mailbox, PMB PMB
Court CT Road RD
Department DEPT Room RM
Drive DR Route, RT, Rte. RTE
East, Ea E Rural Route, Rural Delivery, R.D., RFD, R.F.D., RR, R.R. RR
Floor, Flr FL South, So., So S
Fort FT Southeast, S.E. SE
Highway
HWY Southwest, S.W. SW
Highway Contract HC Space SPC
Lane LN Square SQ
North, No., No
(See 3.24.37.6.16(2)h for rules.)
N Street ST
Northeast, N.E. NE Suite STE
Northwest, N.W. NW Terrace, Terr TER
    West, We W

Exhibit 3.24.37-2 
Optional Address Abbreviations

The following is a list of additional address abbreviations honored by the post office that must be used when an address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field.

WORD ABBR WORD ABBR WORD ABBR
Alley ALY Ford FRD Overpass OPAS
Annex ANX Forest FRST Passage PSGE
Arcade ARC Forge FRG Penthouse PH
Basement BSMT Fork FRK Pine PNE
Bayou BYU Forks FRKS Plain PLN
Beach BCH Freeway FWY Plains PLNS
Bend BND Front FRNT Point PT
Bluff BLF Gardens GDNS Port PRT
Bottom BTM Gateway GTWY Prairie PR
Branch BR Glen GLN Radial RADL
Bridge BRG Green GRN Ranch RNCH
Brook BRK Grove GRV Rapids RPDS
Burg BG Hangar HNGR Rest RST
Bypass BYP Harbor HBR Ridge RDG
Camp CP Haven HVN River RIV
Canyon CYN Heights HTS Shoal SHL
Cape CPE Hill HL Shoals SHLS
Causeway CSWY Hills HLS Shore SHR
Center CTR Hollow HOLW Shores SHRS
Cliffs CLFS Inlet INLT Skyway SKWY
Club CLB Island IS Spring SPG
Common CMN Islands ISS Springs SPGS
Corner COR Junction JCT Station STA
Corners CORS Key KY Stravenue STRA
Course CRSE Knolls KNLS Stream STRM
Cove CV Lake LK Summit SMT
Creek CRK Lakes LKS Throughway TRWY
Crescent CRES Landing LNDG Trace TRCE
Crest CRST Light LGT Track TRAK
Crossing XING Loaf LF Trafficway TRFY
Crossroad XRD Lobby LBBY Trail TRL
Curve CURV Locks LCKS Trailer TRLR
Dale DL Lodge LDG Tunnel TUNL
Dam DM Lower LOWR Turnpike TPKE
Divide DV Manor MNR Underpass UPAS
Estates EST Meadows MDWS Union UN
Expressway EXPY Mill ML Upper UPPR
Extension EXT Mills MLS Valley VLY
Falls FLS Mission MSN Viaduct VIA
Ferry FRY Mount MT View VW
Field FLD Mountain MTN Village VLG
Fields FLDS Neck NCK Ville VL
Flats FLTS Office OFC Vista VIS
    Orchard ORCH Wells WLS

Exhibit 3.24.37-3 
Major City Codes

State City MCC
District of Columbia Washington, D.C. DC
Puerto Rico San Juan XJ
Alabama Auburn AF
Birmingham BI
Florence FC
Huntsville HU
Mobile MO
Montgomery MG
Tuscaloosa TB
Alaska Anchorage AN
Fairbanks FK
Arizona Chandler YZ
Glendale GE
Mesa MZ
Peoria PY
Phoenix PX
Scottsdale YS
Tempe TE
Tucson TU
Arkansas Fayetteville FB
Fort Smith FS
Jonesboro JB
Little Rock LR
North Little Rock NL
Pine Bluff PB
California Alhambra YA
Anaheim AH
Bakersfield BD
Berkeley BE
Chula Vista DV
Fresno FO
Glendale GL
Huntington Beach HB
Inglewood ID
Irvine IV
Long Beach LB
Los Angeles LA
Modesto MC
North Hollywood NW
Oakland OA
Oceanside OE
Oxnard OX
Palo Alto PQ
Pasadena PD
Riverside RS
Sacramento SC
Salinas YL
San Bernadino SR
San Diego SD
San Francisco SF
San Jose SJ
Santa Ana SA
Santa Barbara SZ
Stockton SN
Torrance TN
Van Nuys VN
Colorado Arvada AV
Aurora AZ
Boulder BV
Colorado Springs CS
Denver DN
Greeley GC
Lakewood LW
Pueblo PU
Westminster WD
Connecticut Bridgeport BP
Hartford HD
New Haven NH
Stamford ST
Waterbury WT
Delaware Wilmington WI
Florida Boca Raton BZ
Bradenton BG
Cape Coral CF
Clearwater CQ
Daytona Beach DF
Fort Lauderdale FL
Fort Pierce FP
Gainesville GF
Hialeah HI
Hollywood HW
Jacksonville JV
Lakeland LK
Melbourne ML
Miami MF
Orlando OR
Pembroke Pines PP
Pensacola PE
Punta Gorda PJ
St. Petersburg SP
Sarasota XS
Tallahassee TL
Tampa TA
Titusville TT
West Palm Beach WP
Winter Haven WG
Georgia Albany AY
Athens AE
Atlanta AT
Augusta AG
Columbus CM
Macon MA
Marietta MT
Savannah GS
Hawaii Honolulu HL
Idaho Boise BS
Pocatello PC
Illinois Aurora AO
Champaign CX
Chicago CH
Decatur DT
East Saint Louis ES
Evanston EN
Joliet JT
Naperville NP
Oak Park OP
Peoria PL
Rockford RF
Springfield XL
Indiana Bloomington BQ
Evansville EV
Fort Wayne FY
Gary GY
Hammond HM
Indianapolis IN
Lafayette LF
South Bend SB
Terre Haute TH
Iowa Cedar Rapids CR
Davenport DP
Des Moines DM
Dubuque DQ
Sioux City SX
Waterloo WL
Kansas Kansas City KA
Overland Park OV
Shawnee Mission SM
Topeka TP
Wichita WK
Kentucky Lexington LX
Louisville LE
Owensboro OW
Louisiana Baton Rouge BR
Bossier City BW
Lafayette LL
Lake Charles LC
Metarie MI
Monroe MB
New Orleans NO
Shreveport SH
Maine Augusta AA
Lewiston LT
Portland PT
Maryland Baltimore BA
Cumberland CK
Gaithersburg GG
Silver Spring SS
Massachusetts Boston BO
Cambridge CB
Fall River FR
Lawrence LQ
Lowell LM
Lynn LY
New Bedford ND
Newton NE
Quincy QU
Springfield XA
Worcester WE
Michigan Ann Arbor AP
Battle Creek QK
Dearborn DB
Detroit DE
East Lansing ET
Flint FT
Grand Rapids GR
Kalamazoo KZ
Lansing LG
Muskegon MK
Saginaw SG
Sterling Heights YH
Warren WR
Minnesota Bloomington BN
Duluth DL
Minneapolis MS
St. Paul SU
Mississippi Biloxi BL
Greenwood GW
Hattiesburg HT
Jackson JN
Meridian MD
Missouri Independence IE
Kansas City KC
Springfield XO
St. Joseph XM
St. Louis SL
Montana Billings IB
Great Falls GT
Helena HE
Missoula MM
Nebraska Lincoln LN
Omaha OM
Nevada Henderson HF
North Las Vegas NT
Las Vegas LV
Reno RE
New Hampshire Manchester MR
Nashua NS
Portsmouth PS
New Jersey Atlantic City AC
Camden CD
East Orange EO
Elizabeth EL
Hackensack HS
Jersey City JC
New Brunswick NB
Newark NK
Paterson PN
Trenton TR
New Mexico Albuquerque AQ
Las Cruces LZ
Santa Fe YF
New York Albany AL
Binghamton BC
Bronx BX
Brooklyn BK
Buffalo BF
Far Rockaway RK
Flushing FG
Jamaica JA
Jamestown JM
Long Island City LI
New York NY
Niagara Falls NF
Rochester RC
Schenectady SK
Staten Island SI
Syracuse SY
Utica UT
White Plains WJ
Yonkers YK
North Carolina Asheville AS
Chapel Hill CJ
Charlotte CE
Durham DU
Fayetteville FN
Gastonia GN
Greensboro GO
High Point HC
Raleigh RL
Wilmington WN
Winston-Salem WS
North Dakota Bismarck BB
Fargo FA
Ohio Akron AK
Canton CA
Cincinnati CN
Cleveland CL
Columbus CO
Dayton DY
Hamilton HA
Lorain LO
Parma PZ
Springfield XH
Toledo TO
Warren WO
Youngstown YO
Oklahoma Norman NR
Oklahoma City OC
Tulsa TS
Oregon Eugene EU
Portland PO
Salem XR
Pennsylvania Allentown AW
Bethlehem BM
Easton EA
Erie ER
Harrisburg HG
Johnstown JO
Lancaster LP
Philadelphia PH
Pittsburgh PI
Reading RD
Scranton XC
Wilkes-Barre WB
Williamsport WM
York YR
Rhode Island Cranston RT
Providence PR
Warwick WW
South Carolina Anderson AJ
Charleston CT
Columbia CU
Florence FE
Greenville GV
North Charleston NC
Rock Hill RH
Spartanburg SQ
South Dakota Aberdeen AD
Sioux Falls IQ
Tennessee Chattanooga CG
Clarkesville YN
Johnson City JH
Kingsport KP
Knoxville KN
Memphis ME
Nashville NA
Texas Abilene AB
Amarillo AM
Arlington IA
Austin AU
Brownsville BJ
Beaumont BT
Corpus Christi CC
Dallas DA
El Paso EP
Fort Worth FW
Galveston GA
Garland GD
Harlingen HR
Houston HO
Irving IR
Laredo LD
Lubbock LU
Plano PF
Port Arthur PA
San Antonio SO
Waco WX
Wichita Falls WF
Utah Ogden OG
Provo PV
Salt Lake City XU
West Valley City WC
Vermont Burlington BU
Virginia Alexandria AX
Arlington AR
Charlottesville CV
Chesapeake CP
Hampton HP
Newport News NN
Norfolk NV
Petersburg PG
Portsmouth PM
Richmond RI
Roanoke RO
Virginia Beach VB
Washington Bellingham BH
Bremerton BY
Kennewick KW
Olympia OL
Seattle SE
Spokane SW
Tacoma TC
Vancouver VA
West Virginia Charleston CW
Huntington HN
Parkersburg PK
Wheeling WH
Wisconsin Green Bay GB
Janesville JE
Kenosha KE
Madison MN
Milwaukee MW
Oshkosh OK
Racine RA
Sheboygan XB
West Allis WA
Wyoming Casper CZ
Cheyenne CY

Exhibit 3.24.37-4 
MCCs for which City/State Generation Fails

State City MCC
Puerto Rico San Juan XJ
Alabama Montgomery MG
Florida Hialeah HI
Jacksonville JV
Georgia Atlanta AT
Columbus CM
Hawaii Honolulu HL
Massachusetts Newton NE
New York New York NY
Schenectady SK
Syracuse SY
North Carolina Winston-Salem WS
Ohio Akron AK
Pennsylvania Philadelphia PH
Pittsburgh PI
South Carolina Charleston CT
Tennessee Kingsport KP
Memphis ME
Nashville NA
Texas El Paso EP
Utah Salt Lake City XU
Virginia Charlottesville CV
Virginia Beach VB
Wisconsin West Allis WA

Exhibit 3.24.37-5 
State Codes for States

The following State Codes should always be used for States.

State Abbreviation State Abbreviation
Alabama AL Montana MT
Alaska AK Nebraska NE
Arizona AZ Nevada NV
Arkansas AR New Hampshire NH
California CA New Jersey NJ
Colorado CO New Mexico NM
Connecticut CT New York NY
Delaware DE North Carolina NC
District of Columbia DC North Dakota ND
Florida FL Ohio OH
Georgia GA Oklahoma OK
Hawaii HI Oregon OR
Idaho ID Pennsylvania PA
Illinois IL Rhode Island RI
Indiana IN South Carolina SC
Iowa IA South Dakota SD
Kansas KS Tennessee TN
Kentucky KY Texas TX
Louisiana LA Utah UT
Maine ME Vermont VT
Maryland MD Virginia VA
Massachusetts MA Washington WA
Michigan MI West Virginia WV
Minnesota MN Wisconsin WI
Mississippi MS Wyoming WY
Missouri MO    

Exhibit 3.24.37-6 
State Codes for US Possessions (Austin Only)

US Possessions (for International Returns Only)
Puerto Rico PR Virgin Islands VI
Guam GU American Samoa AS
Northern Mariana Islands MP Marshall Islands MH
Federated States of Micronesia FM Palau PW

Exhibit 3.24.37-7 
Valid Received Date Stamps

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Exhibit 3.24.37-8 
Invalid Received Date Stamps

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Exhibit 3.24.37-9 
Glossary

Alpha Block Control (ABC) A three-character alphanumeric code assigned to each block of documents for submission processing control purposes. It is normally pre-printed in the upper left corner of the control document (e.g., Forms 813, 1332, or 3893). However, it may be hand printed, and appear in another location, i.e., in the box entitled "Block Control Number " .
Batch Number A number assigned to a group of blocks to aid in the control of documents during subsequent processing.
Blank Section A Blank Section is a section where only the Must Enter fields are entered.
Block Out of Balance (BOB) A condition exists in a given block of documents that creates an out-of-balance condition. Common examples of BOB conditions are: the sum of money amounts in each document does not match the Block Header total for the block or the actual count of documents within the block may be different than the count from the Block Header. A KV EOP may BOB a block by overlaying the Section Number with "BB" .
BMF Business Master File
Calendar Year Twelve (12) consecutive months ending December 31.
Check Digit Two alpha characters, A to Z (excluding E, G, and M) that are derived by applying a mathematical formula to the EIN or SSN at the National Computing Center.
Document Locator Number (DLN) A fourteen (14) digit number assigned to each document for control purposes. The computer-generated fourteenth (14th) digit may be changed on re-input or prior year documents as needed. The number is made up as follows:
Digits 1-2 — File Location Code (Submission Processing Site or D.O.)
Digit 3 — Tax Class
Digits 4-5 — Document Code
Digits 6-8 — Julian Date (numeric day of the year)
Digits 9-11 — Block Number
Digits 12-13 — Serial Number
Digit 14 — Year Digit (ISRP will generate the current processing year as the year digit. Re-input and prior year documents may require manual entry of the year digit.)
Edited Data Colored pencil and/or ink entries and alterations to existing entries on documents by other IRS functional areas, such as Code and Edit, Entity, etc.. Examples include colored pencil and/or ink circling, X-ing, underlining and changing of existing entries, and new entries.
Element An item of information that is to be transcribed. Each element has been clearly identified on the ISRP Transcription Operation Sheets to indicate its location on the document, the sequence of transcription, and the instructions for transcription.
End of Block (EB) "EB" must be entered if the block does not contain 100 documents. The OE EOP will overlay the Section Number with " EB" . The block will automatically end after 100 documents are entered.
Entity Area The face of a document where the name, address, and Taxpayer Identification Number may appear.
Field Where data is entered for each element within a section, (e.g., SSN, Name Control, etc.). A field may be either fixed or variable in length.
Field Termination Keys 1. <Enter> or <-> (MINUS) keys. <Enter> identifies a positive field or indicates that no data was present for the field. <-> (MINUS) identifies negative amounts.
2. <F6>, or <*> on the numeric keypad may be used as a field termination key when used to move to the next MUST ENTER field.
Filling Periods In fixed-length elements, all positions must be filled (except in the Primary Name Control) to assure proper processing. If data is not present or is incomplete, filling periods are entered in the blank positions.
Fiscal Year Twelve (12) consecutive months ending on the last day of any month other than December or a 52–53 week year.
Fixed Length Element An element of data that does not require the use of a field termination key. Every position allocated to the element must be filled. When data for a position is not available, periods must be inserted, with the exception of the Primary Name Control (NC). When the Primary Name Control is less than 4 characters, filling periods are not required, but pressing <Enter> is necessary. This procedure assures that the data is sequenced in a manner that the system can recognize for subsequent processing.
IMF Individual Master File
Intermediate Entity A document entered with a Name Control/Check Digit, TINs, and the full address. Used to update the address on accounts already established on the masterfile.
Log On/Log Off The procedures used to log on and off the ISRP system.
Long Entity A document entered with the TINs, full name, AIL, and address. Used to establish accounts on the masterfile and to update accounts already established.
MFT Master File Taxes
Missing Section Indicator A section was present and transcribed by the OE EOP, but the document was physically missing at KV is indicated by the KV EOP overlaying the Section Number with "MS" .
Mixed Data An EOP has transcribed the entity from one document and the remaining information from another document.
Negative Entries Data Conversion will transcribe entries as negative if bracket(s) are pre-printed on the form, bracketed or otherwise indicated as negative by the taxpayer, or edited by IRS personnel. If the field does not accept minus in the field termination column (Fld. Term.) of the IRM, enter the amount and press <Enter> unless otherwise instructed.
Non-Compute A tax return on which the taxpayer reported all income items, but did not compute the tax.
Partial Entity A document entered with TINs, name line, and/or AIL. Used to update the name line or AIL on accounts already established on the masterfile.
Password A secret series of numbers, letters, etc., which allows an EOP to Log On to the system.
Positive Entries Line entries on a return that are not negative entries. These fields will be terminated with <Enter>.
Prior Year A tax return with a due date prior to the current processing year.
Prompt A word, phrase, or instruction that appears on the screen to indicate what should be entered by the EOP or what action should be taken.
Record A structured unit of data shown on the workstation display, one screen at a time.
Re-entry Blocks 1. Re-entry blocks contain documents that were incorrectly processed initially and must be re-entered in ISRP. They consist of three types, depending on the point at which they fall out:
a. Documents that fall out during submission processing (for example, during Error Resolution) are classified as ‘SC Reinputs’, and are identified with Re-entry Source Code ‘4’.
b. A document that falls out during Master File processing as Unpostable is classified as a ‘Reinput of Unpostable Document’ and is identified with Re-entry Source Code ‘N’.
c. A document that has posted incorrectly to the Master File is called a ‘Reprocessable’, and is identified with Re-entry Source Code ‘R’.
2. The generated year digit and the year digit in box 12 on Form 3893 must be the same.
Section A series of fields that have been grouped together for processing purposes and assigned an identifying Section Number.
Serial Number The last two digits before the year digit of the Document Locator Number (DLN). The year digit is the last digit of the DLN and may be after a hyphen, or in a larger size font than the serial numbers.
Short Entity A document entered with Check Digit/Name Control and TINs. Used for accounts already established on the masterfile with no entity change.
Special Characters Special Characters are any keyboard characters that are not alpha or numeric. Enter a space for a special character unless otherwise instructed. When the "Instructions" column of the program-specific IRMs indicate to "ignore" or "omit" special characters, do not enter a space.

Note:

Never enter two consecutive spaces.

Variable Length Element An element of data that is closed with a field termination key. Only the positions required to enter the data are utilized. The use of a field termination key signifies the end of data and is used to sequence the data for subsequent processing. A variable length element may contain fixed length data in addition to variable data; i.e., a Transaction Code (fixed length) and a related amount (variable length) constitutes one variable length element.

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