3.24.38  BMF General Instructions (Cont. 1)

3.24.38.4 
Data Entry Information

3.24.38.4.4 
Instructions — OE, KV and BE

3.24.38.4.4.5 
Entity Processing

3.24.38.4.4.5.1  (01-01-2015)
E-EIF Check

  1. If the operator enters a Check Digit and TIN and enters "N" in the "ADDRESS CHECK?" field, the Enhanced-Entity Index File (E-EIF) is not checked. Instead, the system validates the TIN against the Check Digit to ensure both are transcribed correctly. In all other cases, the E-EIF is accessed and input data is compared to data in the E-EIF. The E-EIF check compares some or all of the following items: Name Control, TIN, first 6 characters (including spaces) of the street address, and ZIP code.

  2. The "ADDRESS CHECK?" field determines whether the E-EIF check includes an address comparison. Enter a "Y" (Yes) or an "N" (No) as follows:

    E-EIF Check
    If ... And ... Then ...
    The return has a standard IRS label or pre-printed entity information One of the following is true:
    • there are no changes to the name, EIN or address

    • the name, EIN or address is edited in orange

    • TC 013, TC 014 or TC 016 is stamped or edited in the left margin of the return

    • an Action Code in the "600" series

    • Computer Condition Code "G" is present

    Enter "N" (Always enter the Check Digit.)
    There are changes to the in care of name, anything other than the first six characters of the address Enter "N" (Always enter the Name Control.)
    There are changes to the EIN Enter "Y" (Always enter the Name Control.)
    There are changes to the first six characters of the address, or the first 5 digits of the ZIP Code Enter "Y" (Always enter the Check Digit.)
    The return has taxpayer supplied entity information (typed/handwritten/generated by tax preparation software) OR
    the return has an NCOA label or NCOA pre-printed entity information
    One of the following is true:
    • the name, EIN or address is edited in orange

    • TC 013, TC 014 or TC 016 is stamped or edited in the left margin of the return

    • an Action Code in the "600" series

    • Computer Condition Code "G" is present

    Enter "N" (Do not enter any address fields including the foreign address and do not enter the in care of name.)
    One of the following is true:
    • the Name Control/Check Digit, EIN, street address or ZIP Code is missing, illegible or multiple

    • the EIN is more or less than 9 digits

    • the ZIP Code is less than 5 digits

    Enter "N"
    None of the above is present Enter "Y" . (If there is a change to the in care of name on an NCOA label and no other changes, press <Enter> for the STREET KEY and ZIP KEY fields, enter the in care of name; but, do not enter the address fields including the foreign address.)
  3. If you entered an "N" at the "ADDRESS CHECK?" prompt and the:

    1. Check digit was entered, the system will bypass the E-EIF and the address fields will not be prompted.

    2. Name control was entered, the E-EIF check compares only the name control and TIN. If they match, the check digit from the E-EIF is displayed in the check digit field and the name control is grayed out and filled with blanks. The address fields will be prompted.

  4. If you entered a "Y" at the "ADDRESS CHECK?" prompt, a data entry window appears. (To use the embedded keypad in this window you must use the <SHIFT> key.) Enter information as follows:

    1. STREET KEY: Enter the first six characters of the address line as follows (include spaces, hyphens ("-" ) and slashes ("/" ) but no other punctuation marks such as periods, commas, apostrophes, etc.).

      Street Key Examples
      IF THEN
      "P.O. Box" , "POB" , or "P.O. Drawer" is present with or without a street address Enter the first six characters following the literal "P.O. Box" , "POB" , or "P.O. Drawer"
      "Box" is present at the beginning of the address and there is no street address Enter the first six characters following the literal "Box"
      "Box" is present elsewhere in an address or is in front of a street address Enter the first six characters of the street address
      A street address is present without a "P.O. Box" or "P.O. Drawer" Enter the first six characters of the street address
    2. ZIP KEY: Enter the first 5 digits of the ZIP Code and press <ENTER>.


    Zip Key Examples
    Shown As Street Key
    (b = space)
    ZIP Key
    304 W. Central Ave.
    Austin, TX 78723
    304bWb 78723
    10 Church St.
    San Marcos, TX 78745
    10bCHU 78745
    Rogers Lane Box 3
    Kyle, TX 78750
    ROGERS 78750
    Chandler Bldg.
    Austin, TX 78723
    CHANDL 78723
    Rt. 1, Box 304
    Alexandria, VA 22311
    RTEb1b 22311
    64 W. 192nd St.
    Bronx, N.Y. 10467
    64bWb1 10467
    10 Arrow Ave. #9C
    Bronx, N.Y. 10467
    10bARR 10467
    1418 Main Street
    P.O. Box 15468
    Alexandria, VA 22311
    15468b 22311
    P.O. Drawer W34
    San Marcos, TX 78745
    W34 78745
    PO Box 63 Brighton Hub
    Arlington, TN 38072
    63bBRI 38072
  5. If the entity information matches the E-EIF, the system will not allow access to the address fields. The Name Control will change to Check Digits and the cursor will advance to the next field for input.

  6. If the entity information does not match the E-EIF, the system will allow access to the address fields. Enter the address where prompted. If there is an in-care-of name shown on the return AND the notation "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, DO NOT enter the in care of name in the "In Care of Name" field. An in care of name may be indicated by "in care of" , an in-care-of sign (c/o), a percent sign (%) or some variation of those in front of the name.

  7. If you have made an incorrect entry in any field involved in the entity processing, you may correct the incorrect entry or entries allowing the entity processing to occur correctly. Position the cursor in the first incorrect field, correct the entry then enter through or correct remaining fields as appropriate.

    Note:

    If the system has generated a Check Digit because of a good Name Control/TIN match, you must clear the Check Digit and re-enter the Name Control.

3.24.38.4.4.6  (01-01-2015)
Excess Data (Field Overflow)

  1. If more characters are keyed than a field allows, the system will respond with the error message "TOO MANY CHARACTERS" and the cursor will be positioned after the last character in the field.

  2. If this happens, take the following steps:

    • Check to make sure the correct data was entered. If not, make any necessary corrections.

    • If the entry is correct, press <F9> to clear the error message.

    • If the field is a zero filled field, press <F12> to fill the field with question marks (???). (<F12> can be pressed in any field position)

    • If the field is other than a zero filled field, verify that information is abbreviated as instructed in IRM 3.24.38.4.4.14.8 Street Address, as well as Exhibit 3.24.38-9 Standard Abbreviations, then press <Enter>.

    Note:

    Data Transcribers will no longer enter a "#" when excess data error is displayed; transcribers can input as many characters as possible and press <Enter>.

3.24.38.4.4.7  (01-01-2015)
Illegible Data

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

  2. When the street or city is illegible, enter a pound sign (#) then go to the next field.

  3. When the Computer Condition Code is illegible, enter a pound sign (#).

  4. When the TIN is illegible, enter a period (.) for each illegible digit. See IRM 3.24.38.4.4.14.4.

  5. If the ERS Action Code is illegible, enter a "U" in the Condition Code field.

  6. If data for a zero filled field is illegible, press <F12> to fill the field with question marks (???). For all other illegible or incomplete data, press <Enter> unless otherwise instructed in the document specific IRM.

3.24.38.4.4.8  (01-01-2015)
Zero Balancing

  1. The system performs certain mathematical calculations during data entry to identify potentially incorrect money amount entries. This function is known as zero-balancing. It consists of adding up individual line items entered by the taxpayer then subtracting the taxpayer's entry from the total of the items. If the taxpayer added correctly and that data was entered correctly, the result should be zero. If the result differs by more than a specified tolerance, the system displays the error message "DOES NOT ZERO BALANCE - CHECK MONEY FIELDS" and the fields involved in the calculation are highlighted on the screen. Check all money entries for keying errors. If an error was made, press <F9> to unlock the keyboard then correct the entry. If the entries are correct, press <F7> to override the error message then continue entering the information from the document.

3.24.38.4.4.9  (01-01-2015)
Error Messages

  1. When entering data the system does not expect, an error message is displayed on the screen and the keyboard is locked. If an incorrect entry is made, press <F9> to unlock the keyboard then correct the entry. If the entry is correct, press <F7> to override the error message then continue. Certain error messages cannot be overridden. If the error message cannot be overridden, <F7> will not be displayed in the Function Key Area and the entry must be corrected. If unable to determine the correct entry, contact your Manager or Lead.

3.24.38.4.4.10  (01-01-2015)
Error Correction

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

    • Use the <F1>, arrow keys, or backspace key to reposition the cursor on the field/character that is to be corrected.

    • Enter the correct data.

    • After the correct data has been entered, press <Enter> to end the field.

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

    • Press Page Up or <F9> to switch to Command Mode.

    • Press <F1> and <F2> or <Page Up> and <Page Down> to move backward and forward one section at a time.

    • Press <F3> to Edit.

    • Make corrections to data fields in the section.

    • 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).


    Note:

    Pressing <F9> to return to the Command Mode will NOT save edited data.

3.24.38.4.4.11  (01-01-2015)
Inserting and Deleting Documents and Sections

  1. This section provides instructions for inserting and deleting documents and sections.

3.24.38.4.4.11.1  (01-01-2015)
Inserting and Deleting Documents

  1. Documents can be inserted anywhere in the block provided that the document does not already exist.

    Note:

    Do not insert a document with a serial number higher than that of the last document entered.

  2. To insert a document, press <F9> for Command Mode and <Alt>+<F8> to insert. Enter the document serial number.

  3. To delete a document, press <F9> for Command Mode or <Page Up> or <Page Down> to move to Section 01 of the document to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE DSN # xx?" . Enter a "Y" .

3.24.38.4.4.11.2  (01-01-2015)
Inserting and Deleting Sections

  1. Sections can be inserted anywhere in the document, provided that the section does not already exist. To insert a section, enter the section number in the "SECT:" field. If the section already exists, it will be displayed for editing.

  2. To delete a section, press <F9> for Command Mode or <Page Up> or <Page Down> to move to the section to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE SECTION # xx DSN # xx?" . Enter a "Y" .

3.24.38.4.4.12  (01-01-2015)
End of Block (EB)

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

  2. If a block has less than 100 documents after the last document has been entered, end the block by entering "EB" in the "Sect:" prompt . The system will end the block and prompt for the next ABC with the Program Number of the block just entered displayed in the EOP Dialog window.

  3. To delete end of block, go to Block Edit and press <ALT>+<F10>.

3.24.38.4.4.13  (01-01-2015)
Uncompleted Blocks

  1. When a block is in process, the system will store the data entries until the block is complete. If the data entry is interrupted (breaks, meetings, lunch, etc.) before finishing the block, do the following:

    1. Complete the section being entered.

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

    3. Lock your workstation or log off if necessary.

3.24.38.4.4.14  (01-01-2015)
Common Field Types

  1. The following subsections provide instructions for those fields which are common to most BMF forms.

3.24.38.4.4.14.1  (01-01-2015)
Document Locator Number (DLN)

  1. The DLN is a fourteen (14) digit number assigned to each input document for control purposes. It is made up of the following elements:

    1. File Location Code (1st and 2nd digits)

    2. Tax Class (3rd digit)

    3. Document Code (4th and 5th digits)

    4. Julian Date (6th, 7th, and 8th digits)

    5. Block Number (9th, 10th, and 11th digits)

    6. Document Serial Number (12th and 13th digits)

    7. Year Digit (14th digit)

  2. All of the above elements except the Document Serial Number are entered on the Block Header Screen Display. The Document Serial Number is entered on each individual document.

  3. It is the responsibility of the EOP to visually check the DLN on the control documents with the DLN on the first document of the block before entering the Block Header. If it does not match, refer the block to the Lead or Manager.

3.24.38.4.4.14.2  (01-01-2015)
Check Digit/Name Control

  1. If the Taxpayer Identification Number (TIN) is unaltered on a preprinted label, enter the Check Digit. See IRM 3.24.38.4.4.14.4 for instructions on TINs. If altered, enter the Name Control. (You cannot enter both the Check Digit and the Name Control.)

  2. Check Digit:

    1. Enter the two letters shown above the name line on the preprinted label.

    2. The system will position the cursor on the TIN field. Enter the TIN.

    3. If the Check Digit is invalid, the error message "CHECK DIGIT ERROR" will appear. The cursor will be positioned on the first digit of the TIN. Check the Check Digit and TIN fields for errors.

    4. If entered incorrectly, correct the error(s) then press <Enter>.

    5. If both the Check Digit and TIN fields are correct, press <F7> to override the error message then continue.

  3. Name Control:

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

    2. Enter the edited or underlined Name Control. If not edited or underlined, see IRM 3.24.38.4.4.14.3 for Determining the Name Control.

    3. If the Name Control is less than four characters, enter the characters shown then press <Enter>.

    4. If the Name Control is four characters, there is no need to press <Enter> since the system will position the cursor in the next field.

    5. If the Name Control is missing or illegible, enter a single period (.) then press <Enter>.

3.24.38.4.4.14.3  (01-01-2015)
Determining the Name Control

  1. The Name Control generally consists of the first four significant characters of the taxpayer's name and is normally edited on the return. The first character must be a letter or numeric and the remaining characters can be letters, numbers, an ampersand (&) or a hyphen (-). Any other characters are omitted.

  2. The hyphen will be entered using the minus key <-> located to the left of the equal key <=> in the numeric keys located over the alphabetic keyboard or the hyphen located on the top row of the numeric keypad keys.

  3. Do not use the letters "dba" (doing business as) or "fbo" (for benefit of) as a part of the Name Control.

  4. If any of the items listed below are included in the business name, use the first four characters of the business name.
    Examples:

    Determining Names Controls Examples
    Entity Name Name Control
    Incorporated INC
    Company CO
    Corporation CORP
    Foundation FDN
    Professional Corporation PC
    Small Corporation SC
    Profession Association PA
    Limited Liability Company LLC
    Association ASSN
  5. If the Name Control is not edited or more than one Name Control is edited, use the following procedures to determine the Name Control from the name line area.

    • Business/Corporate Trade Names
      The Name Control for a business or corporate trade name is the first four significant characters of the business/corporate name. An exception to this rule is to exclude "The" when used as a prefix to the trade name when "The" is followed by more than one word.
      Examples:

      Business/Corporate Trade Names Examples
      Trade/Business Name Name Control
      John Ash Plows, Inc. JOHN
      The Black Co. BLAC
      1 & 2 Company 1&2C
      The 123 Club, Inc. 123C
      The Maroon THEM
      11th Street Agency 11TH
      XY Corporation XYCO
      ABC Club Assoc. ABCC
      E-1 Drive Co. E-1D
      JBX.com JBXC
      J. S. Green Inc. JSGR
      Jav LLC JAVL
      C and R Blue Inc. CAND
      Carl Sandpiper M. D. P. A. CARL
      Harold Almond
      dba Howard Development, Inc
      HOWA
      Sam Sparrow, SC SAMS
    • Partnership Names
      The Name Control for partnerships is derived using the first four characters of the trade (business) name. If there is no trade (business) name then use the first four characters of the first listed partner's last name (surname).
      Examples:

      Partnership Name Examples
      Partnership Name Name Control
      WP Coffee & N H Tea Ptr. COFF
      James En & Robert Yee Ptr. EN
      Alice, Jack, and Mary Hen Ptr. HEN
      J Aspen & W Aspen Ptrshp. ASPE
      Green & Yellow Ptr. GREE
      Eng, En & Yeb Ptrshp. ENG
      Black and White Assoc. BLAC
      Michael Woods & Joseph Light, Ptrs dba M&J Furniture M&JF
      B and W Cola BAND
      W & R Cola W&RC
    • Individual Names with Trade Names

      When both an individual's surname and a trade name are present, the name control is the first four significant characters of the individual's surname unless the trade name is a corporate or Limited Liability Company (LLC) name.

      When an individual's surname is shown with a corporate or LLC name, the name control is the first four significant characters of the corporate or LLC name.
      Examples:

      Individual Names with Trade Names Examples
      Taxpayer Name Control
      James P. Cedar
      Redwood Restaurant
      CEDA
      James P. Cedar
      Redwood Restaurant, Corp.
      REDW
      John Maple, Ptr
      Maple Pizza, LLC
      MAPL
      James P. Cedar
      Redwood Restaurant, Inc.
      REDW
      Jason Tyler
      dba Cornerstone Construction
      TYLE
    • Political Organizations
      Examples:

      Political Organization Examples
      Political Organization Name Control
      Committee to Elect John Doe JOHN
      Avery Smith for Congress AVER
      Jones for State Representative JONE
      Citizens for John Smith JOHN
      Friends of Jasper Maker JASP
    • Other Organizations

      Unions, municipal groups, churches, lodges, associations, tax exempt organizations, government entities and other like entities are edited as corporate trade names.

      If Parent Teacher Association "(PTA)" or Parent Teacher Organization "(PTO)" is present, use "PTA" or "PTO" and the first letter of the state where the organization is located even if the state name is not present. Use the state found in the entity area of the return.

      If "VFW" (Veterans of Foreign Wars) is present, use "VETE" as the Name Control.
      If the name of a national organization is present, use the first four characters of the national title.
      Examples:

      Other Organization Examples
      Entity Name Name Control
      Bluebird Builders Union BLUE
      Local 242 International Brotherhood of
      Table Makers
      INTE
      Roofers Union Local #49 ROOF
      Board of Trustees of the
      Public Library
      BOAR
      The BXVJ Foundation BXVJ
      Ice Wagon Drivers Helpers Union ICEW
      BCO Closed Mess Bldg #358 BCOC
      VFW Post 3120 VETE
      Parent Teacher's Organization of Maryland PTOM
      Parent Teacher's Association of Maryland PTAM
      Parent Teacher's Association of San Francisco PTAC
      PTA of Jasper County, RI PTAR
      City of Jackson, Board of Commissioners CITY
      Diocese of St. Louis, St. Mark's Hospital STMA
      St. Joseph's Church of Cypress STJO
      Department of Flowers DEPA
    • Trust Names

      The Name Control for trusts is determined by applying either the rules of corporate or individual names, as applicable, to the name of the maker of the trust as appears in the First Name Line. Ignore the word "Trust" or "Fund" if it comes at the beginning of the name.
      Examples:

      Trust Name Examples
      Entity Name Name Control
      Kate B. Begonia Trust UW
      FBO Edna M. Ryan
      Rose Trust Co TR
      BEGO
      Molar Dental Office Ltd.
      Sunday Sharing retirement Plan
      UA DTD Sept. 23, 1969
      National Chestnut Bank TR
      MOLA
      Trust 12345
      Walnut Tree Bank TR
      1234
    • Estate Names

      The name control for an estate is derived from the surname of the decedent. If a "GNMA" pool number is present, use the first four digits of the pool number except do not include any leading zeros or trailing alphas. If there are fewer than four numbers, use the "GNMA" to complete the Name Control.
      Examples:

      Estate Name Examples
      Entity Name Name Control
      Estate of D. T. Morning
      Allen T. Night EX
      Someday Brother's Co.
      MORN
      GNMA Pool No. 00108B 108G
      0003 GNMA POOL 3GNM
      GNMA Pool # 18A 18GN
      0020, GNMA POOL 20GN
    • Individual Name Controls

      The Name Control consists of the first four significant characters of the individual's last name. Disregard spaces between letters in the last name. Omit titles, suffixes, and punctuation marks except hyphens.

      When two un-hyphenated last names are shown, the Name Control is the first four characters of the second last name unless the name is of Hispanic origin. When two Hispanic last names are shown, the Name Control is the first four characters of the first last name.

      Note:

      This rule may not accurately identify all Hispanic names, but it provides Name Control consistency.

      When "de" , "del" , or "de la" appears as part of a Hispanic name, include it in the Name Control.

      When "Van" or "Thi" appears with an Asian-Pacific name, do not include these as part of the Name Control. These are common middle names. Asian Pacific names often include a hyphen (-) as part of the first name.

      Native American names often contain several words. The Name Control always begins with the first word.
      Examples:

      Individual Name Control Examples
      Individual Name Name Control
      John Swallow SWAL
      Joan Hickory-Hawthorn HICK
      John Lea Wren WREN
      Jane Lea-Cedar LEA-
      John Di Pigeon DIPI
      John O'Willow OWIL
      John Ao, Sr. AO
      Pedro Paz Ayala PAZA
      Abdullah Allar-Sid ALLA
      Joe McElm MCEL
      Juan de la Oro DELA
      Maria Lopez y Moreno LOPE
      Sylvia Juarez de Reyes JUAR
      Sylvia de Reyes DERE
      Juan Garza Morales GARZ
      Donald Van Oak VANO
      Otto Von Hickory VONH
      Binh To La LA
      Nam Tran & Thuy Thanh Vo TRAN
      Dang Van Le LE
      Nhat Thi Pham PHAM
      Yen-Yin Chiu CHIU
      Mary White & John Gold WHIT
      Jake Running Bear RUNN
      Flying Eagle FLYI
      John Hardy, Minor HARD
  6. If unable to determine the Name Control, enter a single period (.).

  7. See Document 7071–A (Name Control Job Aid) for more information on determining BMF Name Controls.

3.24.38.4.4.14.4  (01-01-2015)
Taxpayer Identification Numbers (TINs)

  1. A TIN is a 9 digit identification number that can be a Social Security Number (SSN), Employer Identification Number (EIN), or a Preparer Tax Identification Number (PTIN). The following rules apply to all TINs.

  2. The SSN format is xxx–xx–xxxx; the EIN format is xx–xxxxxxx; the PTIN format is Pxxxxxxxx. Do not enter the hyphens (-).

    Note:

    If a TIN in SSN format appears in the EIN field on a return, enter it as an EIN.

    Note:

    If a TIN in EIN format appears in the SSN field on a return, enter it as an SSN.

  3. SSNs and EINs are formatted with the hyphens on the VBDEA displays. TIN fields which accept either an SSN or an EIN are not formatted.

  4. If a TIN is not present in Section 01, enter 9 periods. If a TIN is missing in any other section, press <Enter>.

  5. If the TIN is less than 9 digits, enter the digits shown (for PTIN, "P" and the digits shown) followed by periods to complete an entry of 9 digits.

  6. If the TIN is more than 9 digits, enter the first 8 digits (for PTIN, "P" and the first 7 digits) and a period.

  7. Enter a period for each illegible character in the TIN.

  8. If an SSN is preceded by a "T" , use the following procedures:

    1. If 9 digits are present, ignore the "T" and enter the 9 digits shown.

    2. If 8 digits are present, key a "9" in place of the "T" followed by the 8 digits shown.

  9. If two or more TINs are shown, enter 9 periods.

  10. It is not necessary to press <Enter> after entry of the TIN in Section 01. The cursor is automatically positioned in the next field.

3.24.38.4.4.14.5  (01-01-2015)
Date and Tax Period Fields

  1. Date fields are 8 positions in MMDDCCYY format. Normally operators enter MMDDYY, the century digits are system generated based on the year entered. However, if the last two digits of the year (YY) is greater than or equal to 50, all 8 positions must be entered. If the incorrect century is generated, correct the century by arrowing back to the century digits and correcting them.

    Date and Tax Period Fields
    Shown As Enter As Displayed As
    April 15, 2000 041500 04152000
    Dec 31 1231.. 123120..
    Nov 2 65 11021965 11021965
    09/27/08 092708 09272008
    11/27 1127.. 112720..
    Apr 7 05 040705 04072005
    -9/-4/93 09041993 09041993
    May -4 07 050407 05042007
    10/-4/08 100408 10042008
    May 7- 2008 050708 05072008
    9/4/07 090407 09042007
    12/3/05 120305 12032005
    April 15, 1949 04151949 04151949
  2. When a hyphen is before a digit, enter a zero (0) in place of the hyphen. When a hyphen is after a digit, enter a zero (0) before the digit.

  3. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, "CC" , will be generated by the system based on the year entered.

    Note:

    If Tax Period is missing and a Form 13596 is attached, enter the Tax Period shown on the Form 13596.

  4. In some date fields, the full 8 digit date must always be entered. These fields are indicated in the document-specific IRMs.

  5. Process all dates and Tax Periods as follows unless otherwise instructed in the document-specific IRMs:

    Tax Period Examples
    IF THEN
    Not present Press <Enter>.

    Exception:

    If it is a MUST ENTER field, enter 6 periods (date) or 4 periods (Tax Period).

    Illegible Enter one period for each illegible digit.
    Incomplete Enter periods for missing digits.
    Two or more Enter 6 periods (date) or 4 periods (Tax Period).
    Invalid (For example, day is 32 or month is 13.) Enter a period (.) for the invalid digit.

    Note:

    If " YY" contains a period for an illegible digit, the system will generate a "20" for the century digits. The "20" cannot be changed.

3.24.38.4.4.14.6  (01-01-2015)
Name Line Entries

  1. Enter the information exactly as shown from the name block on the document except as instructed below. These procedures do not apply to the in care of name.

    Note:

    For a list of Standard Abbreviations, please refer to Exhibit 3.24.38-9.

    1. Enter ampersand (&) for the word "and" or "or" .

    2. Space for a period.

    3. Never enter two consecutive spaces.

    4. Space within a true last name where shown.

    5. Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

    6. Omit slash (/) if shown in name line. Space for slash.

    7. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen.

    8. For deceased, enter "DECD" where shown on the document.

    9. Reverse the first and last names when the need is obvious.

    10. Delete prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Miss, etc. Also omit "Mrs." if the woman's given name is present.

    11. Omit "Estate of" if shown or edited.

    12. "Jr." or "Sr." should be entered where shown on the document.

    13. Numeric characters with a name should be entered as Roman Numerals (alpha).

    14. "MINOR" should be entered where shown on the document.

    15. Do not enter Also Know As (AKA), Doing Business As (DBA), or Formerly Know As (FKA).

  2. Special characters are keyboard characters that are neither alpha nor numeric. They are the exclamation point (!), at symbol (@), pound or number sign (#), dollar sign ($), percent sign (%), caret (^), ampersand (&), asterisk (*), left and right parentheses ("( )" ), underscore (_), hyphen or minus sign (-), plus sign (+), equal sign (=), left and right brackets ([ ]), forward slash (/), back slash (\), left and right braces ({ }), vertical bar (|), semi-colon (;), colon (:), apostrophe ('), period (.),comma (,), angle brackets (> <), question mark (?), tilde (~), grave accent (') and quotation mark (″).
    Enter a space for special characters unless otherwise instructed above. If the name line begins with a special character, omit the special character and do not enter a space.

3.24.38.4.4.14.7  (01-01-2015)
In Care of Name

  1. The "In Care of Name" field allows entry of an in care of name when necessary. An in care of name is indicated by the presence of the in-care-of sign (c/o) or the percent sign (%) in front of the name or some other indication that it is an in-care-of name. Enter the in care of name exactly as shown on the return. This field will be enabled if access to the address lines is enabled; otherwise, it will be grayed out.

  2. Do not enter a percent sign (%). This character will be generated by post-ISRP processing.

  3. This field must not be used to enter a street address.

  4. If the in care of name is illegible, enter a period (.) then press <Enter>.

  5. Enter an ampersand (&) for the words "and" or "or" .

  6. Enter a hyphen where shown. Use the minus sign located on the numeric key pad. Do not space before or after the hyphen.

  7. Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

  8. Enter a space for all special characters except as instructed above. If the "in care of name" field begins with a special character, omit the special character, but do not enter a space.

  9. Never enter two consecutive spaces.

  10. Reverse the first and last names when the need is obvious.

  11. Numeric characters with a name should be entered as Roman Numerals (alpha).

  12. If two or more in care of names are present, enter the first in care of name.

  13. Code and Edit will not edit the in-care-of-name by arrowing when it appears on the address line before the street address. Transcribers will pick up the in-care-of-name then the street address from the address line.

  14. Code and Edit will not edit the in-care-of-name if present in the entity area of the return for some forms. Transcribers are to transcribe the in-care-of-name when present in the entity area of the return.

3.24.38.4.4.14.8  (01-01-2015)
Street Address

  1. The purpose for the following instructions is to ensure that the correct street address is on the taxpayer's Master File account and to achieve uniformity so that duplicate filers can be identified.

    1. Enter the house number and street, route number, post office box, or box number.

    2. Abbreviate words requiring standard abbreviations unless the word is a proper name.

    3. Enter a slash (/), if present in the address line. Do not space before or after the slash.

    4. If two complete addresses are present and neither is edited; but, one of them is a P. O. Box, enter the P. O. Box. Both "POB" and "PO Drawer" should be treated as if they read "PO Box" .

    5. If two complete addresses are present and neither is edited nor a P.O. Box, enter a single pound sign.

  2. Be sure to enter all particulars of the mailing address (apartment numbers, suite numbers, box numbers, etc.) in the street address field. This may require abbreviation of lengthy address information in order to provide all pertinent information necessary for accurate delivery.

    Note:

    Always enter the street address first.

    1. Enter college, building, post office branch as the address if no mailing address is given.

    2. Omit the pound symbol ("#" ) and "Number " if they precede a number to a house, apt., route, Box, or P.O. Box.

    3. Omit "No." unless it refers to a direction.

    4. Enter numbered streets including avenues, boulevards, etc., as shown. Do not add "ST" to a "1" , "RD" to a "3" , "ND" to a "22" , etc.

    5. Always include Private Mail Box (PMB) after the mailing and/or street address.

    6. Enter plurals for street, road, avenue, apartment, etc., as "STS" , "RDS" , "AVES" , "APTS" , etc.

    7. Never include the letters Air/Army Post Office "(APO)" and Fleet Post Office "(FPO)" as part of the street address.

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

    9. If data appears in an Apartment Number box, always key " APT" before the apartment information.

    10. If a "Highway" contains a number, always key "HWY" before the number.

    11. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen.

    12. Space for all periods (.). Never enter two consecutive spaces.

    13. Always key "AND" if an ampersand (&) is shown.

    14. Omit apostrophe (') if shown in address line. Do not space for apostrophe.

    15. Do not enter an In Care of Name in this field.

    Street Address Examples
    Shown Enter As
    South Court Street S COURT ST
    Circle Dr CIRCLE DR
    Lane Building LANE BLDG
    Northeast Street NORTHEAST ST
    Third Street THIRD ST
    123 Avenue C 123 AVE C
    Route 1, Box #66 RTE 1 BOX 66
    15 1/2 Tyler 15 1/2 TYLER
    P. O. Box #6 P O BOX 6
    624 Evans Road Number 6 624 EVANS RD 6
    Apt. 47 6223 Rosewood Ave. 6223 ROSEWOOD AVE APT 47
    Ste. 209B 24071 Daisy Ave. 24071 DAISY AVE STE 209B
    Room 843 XYZ Building XYZ BLDG RM 843
    Box 1342 2236 Clover Terrace 2236 CLOVER TER BOX 1342
    Box 3 Roberts Lane ROBERTS LN BOX 3
    102 S. 38 Avenue 102 S 38 AVE
    PO Box 63 Station N P O BOX 63 STA N
    57 Adams Ave. No. 123 57 ADAMS AVE 123
    102 S. 38 Private Mailbox 3 102 S 38 PMB 3
  3. Always use the following standard abbreviations when abbreviating addresses unless the word is part of the street name (such as "Court Street" or "Circle Avenue" ). If the taxpayer has used a non-standard abbreviation and the operator can determine if it corresponds to one below (such as "Str" instead of "St" or "Hghwy" instead of "Hwy" ), use the standard abbreviation. The following list of address abbreviations, that are honored by the post office, must be used when a 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. These standard abbreviations may also be used on foreign returns.

    Standard Abbreviation Examples
    WORD ABBR WORD ABBR WORD ABBR
    Air Force Base AFB Alley ALY Apartment APT
    Annex ANX Arcade ARC Avenue AVE
    Basement BSMT Bayou BYU Beach BCH
    Bend BND Bluff BLF    
    Bottom BTM Boulevard BLVD Branch BR
    Bridge BRG Brook BRK Building BLDG
    Burg BG Bypass BYP Camp CP
    Canyon CYN Cape CPE Causeway CSWY
    Center CTR Circle CIR Cliff CLF
    Club CLB Common CMN Corner COR
    Course CRSE Court CT Cove CV
    Creek CRK Crescent CRES Crest CRST
    Crossing XING Crossroad XRD Curve CURV
    Dale DL Dam DM Department DEPT
    Divide DV Drive DR East E
    Estate EST Expressway EXPY Extension EXT
    Ferry FRY Field FLD Flat FLT
    Floor FL Ford FRD Forest FRST
    Forge FRG Fork FRK Fort FT
    Freeway FWY Front FRNT Garden GDN
    Gateway GTWY Glen GLN Green GRN
    Grove GRV Hangar HNGR Harbor
    Harbour
    HBR
    Haven HVN Heights HTS Highway HWY
    Hill HL Hollow HOLW Inlet INLT
    Island IS Junction JCT Key KY
    Knoll KNL Lake LK Landing LNDG
    Lane LN Light LGT Loaf LF
    Lobby LBY Lock LCK Lodge LDG
    Lower LWR Manor MNR Meadow MDW
    Mill ML Mission MSN Motorway MTWY
    Mount MT Mountain MTN Neck NCK
    North N Northeast NE Northwest NW
    Office OFC Orchard ORCH Overpass OPAS
    Parkway PKWY Passage PSGE Penthouse PH
    Pine PNE Place PL Plain PLN
    Plaza PLZ PO Box, PO Drawer, POB PO Box
    <F11>
    Point PT
    Port PRT Prairie PR Radial RADL
    Ranch RNCH Rapid RPD Rest RST
    Ridge RDG River RIV Road RD
    Room RM Route RTE Shoal SHL
    Shore SHR South S Southeast SE
    Southwest SW Space SPC Spring SPG
    Square SQ Station STA Stravenue STRA
    Stream STRM Street ST Suite STE
    Summit SMT Terrace TER Throughway TRWY
    Trace TRCE Track TRAK Trail TRL
    Trailer TRLR Underpass UPAS Union UN
    Upper UPPR Valley VLY Viaduct VIA
    View VW Village VLG Ville VL
    Vista VIS Well WL West W
  4. If "TC 013, " "TC 014," or "TC 016," is edited in the left margin of the return, do not input the address fields. They have been previously entered.

3.24.38.4.4.14.9  (01-01-2015)
Foreign Address

  1. Returns with foreign addresses will be sent to the Ogden Submission Processing Center.

    Exception:

    Form CT-1 , Excise tax returns (i.e., Form 11-C , Form 720, Form 730 and Form 2290) and Estate and Gift Tax Returns (i.e., Form 706, Form 706 NA and Form 709) must be transshipped after Deposit Activity to the Cincinnati Submission Processing Center.

  2. Enter the foreign address exactly as shown using the following guidelines.

    1. Enter a slash (/) if present. Do not space before or after the slash.

    2. Omit the pound symbol (#).

    3. Omit "in care of" or "%" .

    4. Space for all periods (.). Never enter two consecutive spaces.

    5. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen.

    6. Always key "AND" if an ampersand (&) is shown.

    7. If the foreign address is illegible, enter a period (.) then press <Enter>.

    8. Enter the foreign city, province, and postal code in the street address field. Enter the data exactly as edited on the return.

    9. Enter the foreign country code in the city field.

    10. Enter a period (.) in the state field. Never enter a dollar sign ($) in this field.

    11. Leave the ZIP Code field blank.

    12. If two or more foreign addresses are present and neither has been edited, enter a single pound sign.

    13. Omit apostrophe (') if shown in address line. Do not space for an apostrophe.

    Note:

    Enter American Possession addresses, (e.g., Puerto Rico) as domestic, as they have zip codes the same as mainland.

  3. The following instructions are for the Cincinnati Submission Processing Center.
    If an international return (returns with a foreign address) is received (see exception above):

    1. and the return is unnumbered, pull it from the block and route to Receipt and Control.

    2. and the return is numbered, enter the following fields without accessing the Enhanced Entity Index File:
      1. Enter the Check Digit or Name Control, TIN, and Received Date. Enter the tax period if edited or if it is a MUST ENTER field.
      2. Enter "650" in the ERS Action Code field. If there is no ERS Action Code field in the program being worked, enter a "U" in the Condition Code field.
      3. For non-remittance returns, end the document.
      4. For remittance returns, end the section by pressing <F6>/<*>, proceed directly to Section 03, enter the Remittance/Payment Received amount then end the document.

3.24.38.4.4.14.10  (01-01-2015)
City

  1. After pressing <Enter> in the address field, a City/State Generation pop-up window will appear, unless your site has disabled this feature. This window allows the system to access US Postal Service data to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code.

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

    • City Key - If there is a Major City Code (MCC) available for the city as shown in Exhibit 3, enter the 2 digit code and press <Enter>. If the city is shown in the list in Exhibit 4, the MCC's from the list can be used because the system is unable to generate the city and state for these cities. If you do not enter an MCC, enter the first 3 letters of the city. After 3 letters are entered, the cursor automatically moves to the ZIP Code field.

      Note:

      If "APO" or "FPO" is shown, enter "APO" or "FPO" as the City Key.

      Note:

      Do not use abbreviations such as N, NO, S, SO, E, W, NW, ST or FT when entering the city key even if the abbreviation is shown on the return. Use the first three letters of the spelled-out city name.

      City Key Examples
      City shown on return Enter City Key as
      St. Louis SAI
      So. Pasadena SOU
      W. Covina WES
      Ft. Lauderdale FOR
      N. Kansas City NOR
      McAllen MCA
      APO New York APO
      FPO Miami FPO
    • ZIP Code - Enter the first 5 digits of the ZIP Code and press <Enter>. If other than 5 digits, enter the digits shown up to a maximum of 5 digits. Do not enter digits from the ZIP plus 4 code. If illegible or missing, press <Enter>.

  3. For returns with a foreign addresses, enter the foreign country code for the City Key and leave the ZIP Key blank. Verify that the foreign country code is correct and press <Enter> or <F6>/<*> through the generated fields.

  4. After entering the ZIP Code, the Pop-up window closes.

    • If an Major City Code (MCC) and the ZIP Code were entered, no attempt is made to match against Postal Data. The MCC will appear in the CITY field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the CITY field. Verify that the MCC and ZIP Code are correct and press <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 generate, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the CITY 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 press <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.)

    • If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as 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 appear in the ZIP field.

  5. If the city and state are not generated or the City/State Generation pop-up window did not appear, enter the city as follows:

    1. Space for all hyphens (-) and ampersands (&).

    2. Omit any apostrophes. Do not space for an apostrophe.

    3. Disregard all counties and parishes.

    4. If two or more cities are present and neither is edited, enter a single pound sign.

    5. If no city is shown; but, a township or military installation is shown, enter it as the city.

    6. If there is a Major City Code (MCC) available for the city, as shown in Exhibit 3, enter the 2 letter alpha code and press <Enter>.

    7. Correct obviously misspelled cities.

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

    9. If a number is shown as part of the city, it must be spelled out.


    Examples of city names are as follows:

    City Examples
    SHOWN ENTER AS
    West Miami W MIAMI
    Pueblo West PUEBLO WEST
    East Covina E COVINA
    South San Francisco S SAN FRANCISCO
    Delhi Township DELHI TOWNSHIP
    Delhi Twp DELHI TWP
    Wright Patterson AFB WRIGHT PATTERSON AFB
    North Ogden N OGDEN
    29 Palms TWENTYNINE PALMS
    1000 Oaks THOUSAND OAKS

3.24.38.4.4.14.11  (01-01-2015)
State

  1. Always use the following standard abbreviations for STATES and TERRITORIES:

    Standard Abbreviations for States and Territories
    STATE ABBR STATE ABBR
    Alabama AL New Jersey NJ
    Alaska AK New Mexico NM
    Arizona AZ New York NY
    Arkansas AR North Carolina NC
    California CA North Dakota ND
    Colorado CO Ohio OH
    Connecticut CT Oklahoma OK
    Delaware DE Oregon OR
    District of Columbia DC Pennsylvania PA
    Florida FL Rhode Island RI
    Georgia GA South Carolina SC
    Hawaii HI South Dakota SD
    Idaho ID Tennessee TN
    Illinois IL Texas TX
    Indiana IN Utah UT
    Iowa IA Vermont VT
    Kansas KS Virginia VA
    Kentucky KY Washington WA
    Louisiana LA West Virginia WV
    Maine ME Wisconsin WI
    Maryland MD Wyoming WY
    Massachusetts MA Zero Liability Tax in Credit Reduction State(s) Only. ZZ
    Michigan MI Puerto Rico PR
    Minnesota MN Virgin Islands VI
    Mississippi MS Guam GU
    Missouri MO American Samoa AS
    Montana MT Marianna Islands MP
    Nebraska NE Marshall Islands MH
    Nevada NV Federated States of Micronesia FM
    New Hampshire NH Palau PW
  2. If two or more states are present and neither is edited, enter a single pound sign.

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

    • Armed Forces Americas — AA

    • Armed Forces Europe — AE

    • Armed Forces Pacific — AP

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

    • APO New York or APO AE — APO/AE

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

    • Diplomatic Post Office - DPO

3.24.38.4.4.14.12  (01-01-2015)
ZIP Code

  1. Enter the first five digits of the ZIP Code.

    1. If other than 5 digits, enter the digits shown up to a maximum of 5 digits.

    2. Do not enter digits from the Zip+4 Code.

    3. If illegible or missing, press <Enter>.

    4. If two or more Zip Codes are present, press <Enter>.

3.24.38.4.4.14.13  (01-01-2015)
Computer Condition Code (CCC)

  1. Computer Condition Codes, often referred to as "Condition Codes" , are edited on returns prior to being transcribed. There can be up to 10 Condition Codes on a return. The location varies by return. Instructions in document-specific IRMs specify the location of this field for each return.

  2. If the Condition Code is illegible, enter a pound sign (#), for the illegible character.

  3. Condition Code "I" will be edited with a line on the top and bottom (as in block letter style).

  4. Assume that a character appearing to be a zero is an alpha "O" .

  5. If Condition Code "G" is present, enter the return as follows unless otherwise instructed by the document-specific IRM. If the return is a:

    • non-remittance return, press <F6> and end the document after the Error Resolution System (ERS) Action Code field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and press <F6> then end the document.

    • remittance return, press <F6> after the ERS Action Code field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and then press <F6> to end the section. Proceed directly to Section 03, enter the remittance amount then end the document.

3.24.38.4.4.14.14  (01-01-2015)
IRS Received Date

  1. The IRS Received Date, often referred to as "Received Date" , is the date when a document is first received by the IRS. It is stamped or edited on page 1 of the return. If edited, it should be in MMDDYY format. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date. DO NOT enter dates from other date stamps such as ReSort Received Date, Postmark, Received Dates stamped by taxpayers, etc.

  2. . If the Received Date is missing, and is a MUST ENTER field,, enter 6 periods.

  3. See IRM 3.24.38.4.4.14.5 for more information on the entry of dates.

3.24.38.4.4.14.15  (01-01-2015)
Error Resolution System (ERS) Action Code

  1. The ERS Action Code, often referred to as simply "Action Code" , is a numeric 3-digit code generally edited in the bottom left margin of the return. Ignore anything after the 3-digit code, such as hyphens, dashes, or subsequent characters.

  2. If an Action Code is edited on a return that does not have an Action Code field, enter a "U" in the Condition Code field.

  3. If an Action Code in the "600" series is present on the return,

    • If it is a non-remittance return, press <F6> and end the document after this field. If there is a subsequent MUST ENTER field in the section, enter zero in the field, press <F6> and then end the document.

    • If it is a remittance return, press <F6> to end the section after this field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and then press <F6> to end the section. Proceed directly to Section 03, enter the remittance amount and end the document.

  4. If the Action Code is illegible, enter a "U" in the Condition Code field.

  5. If more than one Action Code is edited on the return, enter the highest Action Code.

3.24.38.4.4.14.16  (01-01-2015)
Money Amounts

  1. For all zero or blank amounts, press <Enter> unless otherwise directed in the document-specific IRM.

  2. If the field is a MUST ENTER field, enter zero (0) then press <Enter>.

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

  4. Enter money amounts as follows:

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

    2. If a dollar amount is present and followed by a line, dash or hyphen, enter two zeros.

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

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

      Note:

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

    5. If there are 3 or more digits in the cents column, enter the first two digits.

  5. All money amounts will be entered in dollars and cents unless otherwise specified. A space and a dollar sign following the prompt (for example, LN2 $) indicates that the field is a dollars only field.

  6. Transcribe entries as negative amounts if brackets are pre-printed on the form, bracketed or otherwise shown as negative by the taxpayer, or edited by IRS personnel. If the field does not accept a MINUS(-) in the field termination (FLD Term) column, enter the amount and press <Enter> unless otherwise instructed.

  7. Some European countries use commas in place of periods and vice versa when reporting dollar amounts on tax returns. For example: 36,02 for $36.02. When transcribing these returns, replace commas with periods and periods with commas. See examples as follows:

    Money Amount Examples
    Shown Enter As
    129.736,06 129736.06
    1.027,86 1027.86
    1.275.163 1275163.00
    1368,65 1368.65
    86,37 86.37

3.24.38.4.4.14.17  (01-01-2015)
Remittance/Payment Received

  1. The Remittance or Payment Received is an amount printed or edited on the return to indicate a payment was received with the return. This field can be entered only if a Prejournalized Credit Amount was entered in the Block Header and is a MUST ENTER field in this case.

  2. Enter the amount printed by a cash register in any location on the return or edited in green pencil in the "Balance Due" or "Tax Due" area.

    • Check the control document (Form 813 or Form 3893) if the amount is illegible.

    • Enter the "RPS" amount printed on the upper right corner of the return ONLY if underlined in green.

    • If Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the Remittance amount.

3.24.38.4.4.14.18  (01-01-2015)
Third Party Designee and Discuss with Preparer Check boxes

  1. The Third Party Designee and Discuss with Preparer Check boxes are used by the taxpayer to designate a person with whom the IRS is authorized to discuss the return. The checkbox is located just above the signature area on the return. Enter a "1" in this field if only the "Yes" box is checked. Otherwise, press <Enter>.

3.24.38.4.4.14.19  (01-01-2015)
Third Party Designee ID Number

  1. The Third Party Designee ID Number is a unique number chosen by the Third Party Designee to allow an IRS employee to verify the person's identity when calling on the telephone. Only A-Z, 0-9, and blanks are valid. If the ID number is too long, enter as much of the data as possible.

3.24.38.4.4.14.20  (01-01-2015)
Preparer's SSN, Firm's EIN and Preparer's TIN

  1. The Preparer's Social Security Number (SSN) field can contain the preparer's true SSN or a unique number assigned to the preparer by the IRS to protect the confidentiality of his or her SSN. A number assigned by the IRS contains a "P" in the first position followed by 8 numbers. The Preparer's TIN contains the preparer's true EIN.

  2. If the Preparer's TIN or Firm's EIN is not in the proper box (i.e., stamped on the return), put it in the proper field based on the format as shown on the return.

  3. If the number is not in the standard format or illegible, follow instructions in IRM 3.24.38.4.4.14.4.

    Note:

    If the SSN, EIN, or PTIN, are missing, illegible, incomplete, or more than 9 digits, press <Enter> only.

3.24.38.4.4.14.21  (01-01-2015)
Telephone Numbers

  1. Enter the 10 digit numeric phone number including Area Code. Disregard any special characters and blanks.

  2. If more than 10 digits are present, only enter the first 10 digits.

  3. If any part of the number (for example, Area Code) is missing or illegible, press <Enter>.

  4. If there is more than one telephone number present, enter the first 10 digits of the first complete telephone number.

  5. Disregard a leading "1" or "011" .

  6. Tax preparer may stamp the telephone number on the return along with the Firm's EIN or Preparer's TIN. If so, enter the telephone number stamped.

Exhibit 3.24.38-1 
Abbreviations and Acronyms

AbbreviationsAcronyms
  • ABC - Alphanumeric Block Control

  • BE - Block Edit

  • BMF - Business Master File

  • BOB - Block Out of Balance

  • CD - Check Digit

  • CPU - Central Processing Unit

  • DLN - Document Locator Number

  • EB - End Block

  • ED - End Document

  • E-EIF - Enhanced Entity Index File

  • EIN - Employer Identification Number

  • EOP - Entry Operator

  • IRM - Internal Revenue Manual

  • IRS - Internal Revenue Service

  • ISRP - Integrated Submission and Remittance Processing System

  • KV - Key Verification

  • KVT - Key Verification Training

  • MCC - Major City Code

  • NC - Name Control

  • NCOA - National Change Of Address

  • OE - Original Entry

  • OET - Original Entry Training

  • OLG - On Line Grader

  • OPSTATS - Operator Statistics

  • PTIN - Preparer Tax Identification Number

  • QR - Quality Review Operator

  • RB - Reject Block

  • RRPS - Residual Remittance Processing System

  • SA - System Administrator

  • SB/SE - Small Business/Self-Employed

  • SOP - Supervisory Operator

  • SP - Submission Processing

  • SSN - Social Security Number

  • TIN - Taxpayer Identification Number

  • TRIDOC - Technical Research Information Document

  • VBDEA - Visual Basic Data Entry Application

  • W&I - Wage and Investment

Exhibit 3.24.38-2 
Definitions

Definitions
  • Alphanumeric Block Control (ABC) — A three-character alpha-numeric code assigned to each block of input documents to track and control the movement of work through submission processing. It may be pre-printed, handwritten, or appear on a label in the upper left corner of the block header document, i.e., Form 1332 or Form 813, or in the box entitled "Block Control Number" .

  • Batch Number — A number assigned to one or more blocks of documents to aid in the control and tracking of documents during submission processing.

  • Block Out of Balance (BOB) — A condition existing in a given block of documents that creates an out-of-balance condition. Examples of BOB conditions are:

    • The sum of money amounts in each document does not match the block header total for the block.

    • The actual count of documents within the block is different than the count from the block header.

  • Calendar Year — Twelve (12) consecutive months ending December 31.

  • Check Digit — Two letters, A to Z (excluding E, G, and M), that are validated by the system against the TIN to make sure both are entered correctly.

  • Document Locator Number (DLN) — A fourteen (14) digit number assigned to each input document for control purposes.

  • Document-specific IRM — An IRM containing data entry instructions that are specific to the forms or documents covered by the IRM.

  • Edited Data — Colored pencil entries and alterations to existing entries by other IRS functional areas, such as Code and Edit, Entity, etc., on an input document. Examples include colored pencil circling, X-ing, underlining and changing of existing entries, and new entries.

  • Element — An item of data that is to be transcribed. Each element is identified on the ISRP Transcription Operation Sheets to indicate its location on the document and the sequence of transcription.

  • Enhanced Entity Index File (E-EIF) — A database containing entity information extracted from taxpayer account data on the Master File.

  • Entity — Taxpayer identifying information, such as name, address, Taxpayer Identification Number, Tax Period .

  • Entity Area — The area of an input document where the taxpayer's identifying information appears.

  • Field — The area on the input screen in which an item of data is transcribed.

  • Field Termination Keys — A key that is used to move to a subsequent field. The four keys are

    • <Enter> indicates a positive field and moves the cursor to the next field

    • <-> (minus sign) indicates negative amounts and moves the cursor to the next field

    • <F6>/<*> indicates a positive field and moves the cursor to the next MUST ENTER field or to the next section.

  • Fiscal Year — Twelve (12) consecutive months ending on the last day of any month other than December.

  • Intermediate Entity — A condition in which the operator must enter all the taxpayer's address information because an entity check resulted in a match on the TIN/Name Control and a mismatch on the Address Key.

  • Long Entity — A condition in which the operator must enter all the taxpayer's address information because an entity check resulted in a mismatch on both the TIN/Name Control and the Address Key or no entity check was performed.

  • MUST ENTER Field — A field that requires an entry or a field that must be overridden if there is no entry.

  • Must Fill Field — A field in which all positions must be filled

  • Must Verify Field — A field that must be key-verified because data was entered in OE.

  • Name Control — The first 4 characters of the taxpayer's name. The Name Control is used for validation purposes.

  • Negative Entry — An entry that is indicated as negative by the presence of brackets, parentheses or a minus sign.

  • Positive Entries — An entry that is indicated as positive by the absence of brackets, parentheses or a minus sign.

  • Prior Year — A tax return with a tax period other than the current tax period.

  • Prompt — A series of letters, numbers and/or special characters appearing on the screen display. The prompt indicates to the operator which item of data on the input document is to be transcribed.

  • Received date — The date a return or payment is received by the IRS at any office or Submission Processing site.

  • Re-Entry Blocks — A block containing documents that were incorrectly processed initially and must be re-entered in ISRP. A Re-entry block can be one of three types depending on how far along in processing the document(s) in the block was when the incorrect processing was identified:

    • A document that fell out during submission processing (for example, during Error Resolution) is called a "SC Reinput" and is identified with re-entry source code "4" .

    • A document that fell out during Master File processing as Unpostable is called a "Reinput of Unpostable Document" and is identified with re-entry source code "N" .

    • A document that has posted incorrectly to the Master File is called a "Reprocessable" and is identified with re-entry source code "R" .

  • Residual Remittance Processing System Identification Number (RPSID)— a number assigned to all remittances received by the service. The number contains the batch number, sequence number, and the date the remittance was processed.

  • Section — A series of fields that have been grouped together for processing purposes and assigned an identifying section number.

  • Serial Number — The 12th and 13th digits of the DLN that uniquely identify a document within a block.

  • Short Entity — Condition in which the operator does not enter the taxpayer's address.

  • zero filled Field — A field in which the system generates leading zeroes in front of the data entered in the field.

Exhibit 3.24.38-3 
Major City Codes

Major City CodesCodesMajor City Codes (MCC)
Major City Codes
STATE / TERRITORY CITY MCC
  Washington, D.C. DC
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
Westminister 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
Atlanta AT
Athens AE
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
Somerville SV
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
Las Vegas LV
North Las Vegas NT
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 3.24.38-4 
Major City Codes (MCCs) for which City/State Generation Fails - Use MCC

Major City Codes (MCC)CodesMajor City (MCC)
Major City Codes for which City/State Generation Fails - Use MCC
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
Virginia Charlottesville CV
Wisconsin West Allis WA

Exhibit 3.24.38-5 
Foreign Country Codes

Foreign Country CodesCodesForeign Country (FCC)
Foreign Country Codes
Foreign Country Code Country
AA Aruba
AC Antigua, Barbuda
AE Abu Dubai, United Arab Emirates
AF Afghanistan
AG Algeria
AJ Azerbaijan
AL Albania
AM Armenia
AN Andorra
AO Angola
AR Argentina
AS Australia
AT Ashmore Island, Cartier Island
AU Austria
AV Anguilla
AX Akrotiri Sovereign Base Area
AY Antarctica
BA Bahrain
BB Barbados
BC Botswana
BD Bermuda
BE Belgium
BF Bahamas, The
BG Bangladesh
BH Belize
BK Bosnia-Herzegovina
BL Bolivia
BM Burma
BN Benin (Dahoney)
BO Belarus
BP Solomon Islands
BQ Navassa Island
BR Brazil
BS Bassas da India
BT Bhutan
BU Bulgaria
BV Bouvet Island
BX Brunei
BY Burundi
CA Canada
CB Cambodia (Kampuchea)
CD Chad
CE Sri Lanka
CF Republic of Congo (Brazzaville)
CG Democratic Republic of Congo (Kinshasa)
CH China, Peoples Republic of China (including, Inner Mongolia, Tibet and Manchuria)
CI Chile
CJ Cayman Islands
CK Cocos (Keeling) Island
CM Cameroon
CN Comoros
CO Columbia
CR Coral Sea Islands Territory
CS Costa Rica
CT Central African Republic
CU Cuba
CV Cape Verde
CW Cook Islands
CY Cyprus
DA Denmark
DJ Djibouti
DO Dominica
DQ Jarvis Island
DR Dominican Republic
DX Dhekelia Sovereign Base Area
EC Ecuador
EG Egypt
EI Ireland
EK Equatorial Guinea
EN Estonia
ER Eritrea
ES El Salvador
ET Ethiopia
EU Europa Island
EZ Czech Republic
FG French Guiana
FI Finland
FJ Fiji
FK Falkland Islands
FO Faroe Islands
FP French Polynesia (Tahiti)
FQ Baker Island
FR France, Corsica
FS French Southern and Antarctic Lands
GA Gambia
GB Gabon
GG Georgia
GH Ghana
GI Gibraltar
GJ Grenada
GK Guernsey
GL Greenland
GM Germany
GO Glorioso Islands
GP Guadeloupe
GR Greece
GT Guatemala
GV Guinea
GY Guyana
GZ Gaza Strip
HA Haiti
HK Hong Kong
HM Heard Island and McDonald Island
HO Honduras
HQ Howland Island
HR Croatia
HU Hungary
IC Iceland
ID Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor)
IM Isle of Man
IN India
IO British Indian Ocean Territory
IP Clipperton Islands
IR Iran
IS Israel
IT Italy
IV Cote d'Ivoire (Ivory Coast)
IZ Iraq
JA Japan
JE Jersey
JM Jamaica
JN Jan Mayen
JO Jordan
JQ Johnston Atoll
JU Juan de Nova Island
KE Kenya
KG Kyrgyzstan
KN Korea (North)
KQ Kingman Reef
KR Kiribati
KS Korea (South)
KT Christmas Island
KU Kuwait
KZ Kazakhstan
LA Laos
LE Lebanon
LG Latvia
LH Lithuania
LI Liberia
LO Slovakia
LQ Palmyra Atoll
LS Liechtenstein
LT Lesotho
LU Luxembourg
LY Libya
MA Madagascar
MB Martinique
MC Macau
MD Moldova
MF Mayotte
MG Mongolia
MH Montserrat
MI Malawi
MJ Montenegro
MK Macedonia
ML Mali
MN Monaco
MO Morocco
MP Mauritius
MQ Midway Islands
MR Mauritania
MT Malta
MU Oman
MV Maldives
MX Mexico
MY Malaysia
MZ Mozambique
NC New Caledonia
NE Niue
NF Norfolk Island
NG Niger
NH Vanuatu
NI Nigeria
NL Netherlands
NO Norway
NP Nepal
NR Nauru
NS Suriname
NT Netherlands Antilles, Bonaire, Curacao
NU Nicaragua
NZ New Zealand
PA Paraguay
PC Pitcairn Island
PE Peru
PF Paracel Islands
PG Spratly Islands
PK Pakistan
PL Poland
PM Panama
PO Portugal
PP Papua New Guinea
PU Guinea-Bissau
QA Qatar (Katar)
RB Serbia
RE Reunion
RO Romania
RP Philippines
RS Russia
RW Rwanda
SA Saudi Arabia
SB St. Pierre and St. Miquelon
SC St. Kitts, Nevis
SE Seychelles
SF South Africa
SG Senegal
SH St. Helena (Ascension Island and Tristan de Cunha Island Group)
SI Slovenia
SL Sierra Leone
SM San Marino
SN Singapore, Republic of Singapore
SO Somalia
SP Spain
ST St. Lucia
SU Sudan
SV Svalbard
SW Sweden
SX South Georgia Island and the South Sandwich Island
SY Syria
SZ Switzerland
TD Trinidad and Tobago
TE Tromelin Island
TH Thailand
TI Tajikistan
TK Turks and Caicos Islands
TL Tokelau
TN Tonga
TO Togo
TP Sao Tome and Principe
TS Tunisia
TT Timor-Leste
TU Turkey
TV Tuvalu
TW Taiwan
TX Turkmenistan
TZ Tanzania
UG Uganda
UK Great Britain, United Kingdom
UP Ukraine
UV Burkina Faso (Upper Volta)
UY Uruguay
UZ Uzbekistan
VC St. Vincent and The Grenadines (Northern Grenadines) and Windward Island
VE Venezuela
VI Redonda, Tortola and British Virgin Islands
VM Vietnam
VT Vatican City, Holy See
WA Namibia
WE West Bank
WF Wallis and Futuna
WI Western Sahara
WQ Wake Island
WS Western Samoa
WZ Swaziland
XA Ascension
XC Channel Islands
XE England
XM Myanmar
XN Northern Ireland
XI Aland Island
XR Slovak Republic
XS Scotland
XT Tristan Da Cunha
XW Wales
XY Canary Islands
XX Other (Country not listed elsewhere)
XZ Azores
YI Yugoslavia
YM Yemen
ZA Zambia
ZI Zimbabwe

Exhibit 3.24.38-6 
BMF ISRP IRMs, Program Numbers and Block Header Validity Checks

BMF ISRP IRMs, Program Numbers, and Block Header Validity Checks
FORM PROGRAM TAX CLASS DOC. CODE PRP
3.24.13 - Employment Tax Returns
Form 941 (201006 through 201012) 11200 141 42
Form 941 (201003 and prior) 11204 141 42
Form 941 (2011 version) 11207 141 42
Form 941-PR, Form 941-SS (201006 through 201012) 11212 141 42
Form 941-PR, Form 941-SS (201003 and prior) 11214 141 42
Form 941-PR, Form 941-SS (2011 version) 11217 141 42
Form 945 (TY 2009 and prior) 11250 144 40
Form 945 (TY 2010 and later) 11260 144 40
Form CT-1 11300 711 45
Form 943 (TY 2011 and subsequent) 11600 143 44
Form 943 (TY 2010 and prior) 11610 143 44
Form 943–PR (TY 2011 and subsequent) 11612 143 44
Form 943–PR (TY 2010 and prior) 11614 143 44
Form 944, Form 944–SP (TY 2011 and later) 11650 149 43
Form 944, Form 944–SP (TY 2010 and prior) 11640 149 43
Form 944-PR, Form 944–SS (TY 2011 and later) 11680 149 43
Form 944-PR, Form 944–SS (TY 2010 and prior) 11690 149 43
 
3.24.14 - Fiduciary Income Tax Returns
Form 1041 11900 244, 236 47
Form 1041-N (Ogden only) 11910 239 47
Form 1041 QFT (Cincinnati only) 11910 239 47
 
3.24.15 - Partnership Income Tax Returns
Form 1065 12200 265, 267 48
Form 1065-B 12220 268 48
 
3.24.16 - Corporate Income Tax Returns
Form 1120 11500 310, 311 50
Form 1120–C 11540 303 54
Form 1120-F 11502 366, 367 51
Form 1120-FSC 11506 307 51
Form 1120-H 11501 371 50
Form 1120-L 11503 311 51
Form 1120-ND 11505 308 51
Form 1120-PC 11511 313 51
Form 1120-REIT 11508 312 50
Form 1120-RIC 11509 305 50
Form 1120-S 12100 316 51
Form 1120-SF 11507 306 51
 
3.24.23 - Excise Tax Returns
Form 11-C 12701 403 55
Form 720 11800 420 46
IRM 730 12702 413 58
Form 2290 12300 495 52
 
3.24.25 - BMF International Miscellaneous Tax Returns (OSPC ONLY)
Form 3520 12310 383 87
Form 3520-A 12320 382 89
Form 8288 11330 140 88
Form 8804 11340 129 20
 
3.24.106 - Estate Tax Returns
Form 706 12400 506 56
Form 706-GS(D) 12403 559 21
Form 706-GS(T) 12404 529 21
Form 706-NA 12402 505 56
 
3.24.143 - Gift Tax Returns
Form 709 12410 509 57
 
3.24.154 - Unemployment Tax Returns
Form 940, Form 940-PR 11100 839, 840 41
 
3.24.213 - Real Estate Mortgage Investments Conduit Returns
Form 1066 12201 360 53
 
3.24.249 - Fiscal Year Required Payments
Form 8752 19000 223 11
 
3.37.110 - Chapter 3 Withholding Returns (OSPC ONLY)
Form 1042 12500 125 26
Form 1042-S 71720 502 26
Form 1042-T 71700 501 26

Exhibit 3.24.38-7 
Other ISRP IRMs, Program Numbers and Block Header Validity Checks

Other ISRP IRMs, Program Numbers, and Block Header Validity Checks
FORM PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP
3.24.3 - Individual Income Tax Returns
Form 1040 43110, 43112 (Prior Year), 43130, 43170, 43180, 43210, 43270, 43280,46110, 46112 (Prior Year), 46120, 46210, 46220 205, 206, 211, 212, 221, 222   31
Form 1040A 44110, 44112 (Prior Year), 44120, 44130, 44160, 46130, 46230, 46172 (Prior Year Foreign) 209, 210   33
Form 1040-EZ 46150, 46152 (Prior Year Foreign), 46250, 47110, 47130, 47132 (Prior Year), 47140 207, 208   15
Form 1040-NR 46121, 46124 (Prior Year Foreign), 46221 272, 273   31
Form 1040-NR-EZ 46125, 46142 (Prior Year Foreign), 273   31
Form 1040-PR 46122, 46222 227   36
Form 1040-SS 46122, 46222 226   36
Form 1040-X 44400 205, 206, 211, 212, 221, 222   31
Form 1040-SFR 44630 210   33
 
3.24.7 - Delinquent Accounts
Form 3177, 5768 15502 977   68
Form 3177 45502 277   68
Form 5466-B 15507 977   68
Form 5466-B 45507 277   68
 
3.24.8 - Information Returns
Form 1041-K1 44380 566   69
Form 1065-K1 44381 565   69
Form 1120-S K-1 44382 567   69
Form 1096 44310 569   69
Form 1097-BTC 44307 550   69
Form 1098 44312 581   69
Form 1098-C 44312 578   69
Form 1098-E 44312 584   69
Form 1098-T 44312 583   69
Form 1099-A 44309 580   69
Form 1099-B 44301 579   69
Form 1099-C 44303 585   69
Form 1099-CAP 44303 573   69
Form 1099-DIV 44302 591   69
Form 1099-G 44303 586   69
Form 1099-H 44300 571   69
Form 1099-INT 44300 592   69
Form 1099-K 44300 510   69
Form 1099-LTC 44300 593   69
Form 1099-MISC 44305 595   69
Form 1099-OID 44304 596   69
Form 1099-PATR 44307 597   69
Form 1099-R 44306 598   69
Form 1099-S 44308 575   69
Form 1099-SA 44300 594   69
Form 3921 44317 525   69
Form 3922 44318 526   69
Form 5198-ESA 44313 572   69
Form 5498 44313 528   69
Form 5498-SA 44315 527   69
Form 8487 44620 574   69
Form W-2 44320 521   69
Form W-2G 44314 532   69
 
3.24.10 - Revenue Receipts
Form 1041-ES 11920 217   60
Form 1040-ES, Form 1040-C, Form 3244 44200 220, 261   60
Form 3753 (BMF) 15501 145, 345, 445, 545, 745, 845   60
Form 3753 (BMF) 15501 245   60
Form 3753 (IMF) 45501 245   60
Form 3753 (IRAF) 45501 045   60
Form PJ710 BMF 15501 117   60
Various Forms (BMF) 15501 117, 118, 119, 124, 145, 148, 151, 158, 170, 176, 187   60
Various Forms (BMF) 15501 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287   60
Various Forms (BMF) 15501 317, 318, 319, 324, 345, 348, 351, 358, 370, 376, 387   60
Various Forms (BMF) 15501 417, 418, 419, 424, 445, 448, 451, 458, 470, 476, 487   60
Various Forms (BMF) 15501 517, 518, 519, 524, 545, 548, 551, 558, 570, 576, 578   60
Various Forms (BMF) 15501 717, 718, 719, 724, 745, 748, 751, 758, 770, 776, 787   60
Various Forms (BMF) 15501 817, 818, 819, 824, 845, 848, 851, 858, 870, 876, 887   60
Various Forms (IMF) 45501 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287   60
Various Forms (IRAF) 45501 017, 018, 019, 024, 045, 048, 051, 058, 070, 076, 087   60
 
3.24.12 - Exempt Organization Returns
Form 990, CP140/CP 144, CP CP-411CP 414(2007 and Prior Year) 13110 490   39
Form 990-EZ (2007 and Prior Year) 13120 409   27
Form 990-PF 13131 491   34
Form 990-T 13141 393   32
Form 1041-A 13162 481   38
Form 1120-POL 13170 320   50
Form 4720 13161 471   38
Form 5227 13190 483   28
Form 5578 13160 984   35
Form 5768 15502 460   68
Form 990 (2008 and Subsequent Years), CP140, Form 144, CP411 , CP414 13410 493   39
Form 990-EZ (2008 and Subsequent Years) 13420 492   27
Form 8872 16010 462    
 
3.24.17 - Federal Tax Deposit System (FTD)
Foreign Tax Credit (FTC)
3541 Manual Comb. Ctrl. (FTC 1) 15803   274 91
3541 Manual Classification Record (FTC 4) 15803   276 91
3541 Manual Delete (FTC D) 15803   275 91
FTD BOB Delete Register (FTC 7) 15803   279 91
FTD BOB Correction Register (FTC B) 15803   277 91
FTD Error Register (FTC E) 15803   266 91
5517 FTD BOB Corr. (FTC 6) 15803   271 91
5890 Report Request (FTC C) 15803   269 91
5890 Report Request (FTC T) 15803   270 91
3541, 5891 Manual SCCF Adj. Record (FTC 3) 15803   273 91
6143 FRB Verification (FTC S) 15803   280 91
8164 Manual Header Corr. (FTC 2) 15803   278 91
8712 FTD Variance Corrections/Deletions (FTC V) 15803   268 91
Missing FRB-Transmittal Delete Listing 15806   273 91
Form 2284, Form 8164 ,Form 8109, Form 8109B, Form 8163 (FTC R) 15805   267 91
 
3.24.21 - Credit and Account Transfers
Form 3413 (BMF) 38620 251, 252   61
Form 3413 (BMF) 38620 151, 152, 351, 352, 451, 452, 551, 552, 751, 752, 851, 852   61
Form 3413 (IMF) 38600 251, 252   61
Form 3413 (IRAF) 38600 051   61
Form 3552 (BMF) 38621 251   61
Form 3552 (BMF) 38621 151, 351, 451, 551, 751, 851   61
Form 3552 (IMF) 38601 251   61
Form 3552 (IRAF) 38601 051   61
 
3.24.22 - Employee Plans Master File
Form 5330 72860 435   18
 
3.24.26 - Miscellaneous TE/GE Tax Returns
Form 8038 13200 361   80
Form 8038-B 13211 385   80
Form 8038-CP 13200 388   80
Form 8038-G 13200 362   80
Form 8038-GC 13200 372   80
Form 8038-T 13200 374   80
Form 8038-TC 13212 386   80
Form 8328 13200 375   80
 
3.24.27 - EP Return Form 5500–EZ
Form 5500-EZ 72840 031 373 17
         
 
3.24.28 - SC Quality Assurance Program
Form 3926 59702   222 97
Form 3926-A 59707   222 97
Form 3926 (Adjustments) 59706   222 97
Form 3927 59703   223 97
 
3.24.29 - SCRS Error Register
BMF Error Register 15900   207 77
BMF Reject Register 15901   203 77
EPMF/IRAF Error Register 72820   211 77
EPMF/IRAF Reject Register 72822   205 77
IMF Error Register 45900   210 77
IMF Reject Register 45901   204 77
IRP Error Register 44900   206 77
 
3.24.30 - SC Data Controls
Form 813 38300   312 79
Form 2345 38300   311 79
Form 4028 38300   216 79
Form 4028-A 38300   310 79
 
3.24.50 - Performance Evaluation Reporting System
Form 3081 59600   073 82
Form 4293 Employee Master Adjustment 59602   056 83
Form 5948 OFP Update 59602   057 83
Form 6489 Cum File Adjustment 59602   060 83
Employee Time Correction 59602   058 83
QR Record Correction 59602   059 83
Salary Update 59602   055 83
 
3.24.133 - Remittance Processing System
Form 11-C 15510 470, 476   70
Form 706 15510 570, 576   70
Form 706-GS(D) 15510 570, 576   70
Form 706-GS(T) 15510 570, 576   70
Form 706-NA 15510 570, 576   70
Form 709 15510 570, 576   70
Form 720 15510 470, 476   70
Form 730 15510 470, 476   70
Form 940, Form 940-PR 15510 870, 876   70
Form 941, Form 941-PR, Form 941-SS 15510 170, 176   70
Form 943, Form 943-PR 15510 170, 176   70
Form 944, Form 944–PR, Form 944–SS 15510 610   70
Form 945 15510 170, 176   70
Form 990 15510 470, 476   70
Form 990-EZ 15510 470, 476   70
Form 990-PF 15510 470, 476   70
Form 990-T 15510 370, 376   70
Form 1040, Form 1040-X 45500, 45510, 45520 270, 276   70
Form 1040A 45510, 45520 270, 276   70
Form 1040-ES, Form 1040-C, Form 3244 44201 220, 261   70
Form 1040-EZ 45510, 45520 270, 276   70
Form 1040-PR 45510 270, 276   70
Form 1040-SS 45510 270, 276   70
Form 1040-NR, Form 1040-NR-EZ 46900 270, 276   70
Form 1041 15510 270, 276   70
IRM 1041-A 15510 470, 476   70
Form 1041-ES 11921 217   70
Form 1041-QFT 15510 270, 276   70
Form 1042 15510 170, 176   70
Form 1065 15510 270, 276   70
Form 1065-B 15510 270, 276   70
Form 1066 15510 370, 376   70
Form 1120, Form 1120-L 15510 370, 376   70
Form 1120-F 15510 370, 376   70
Form 1120-FSC 15510 370, 376   70
Form 1120-H 15510 370, 376   70
Form 1120-ND 15510 370, 376   70
Form 1120-PC 15510 370, 376   70
Form 1120-POL 15510 370, 376   70
Form 1120-REIT 15510 370, 376   70
Form 1120-RIC 15510 370, 376   70
Form 1120-S 15510 370, 376   70
Form 1120-SF 15510 370, 376   70
Form 2290 15510 470, 476   70
Form 4720 15510 470, 476   70
Form 4868 Extensions 44701 217   70
Form 5227 15510 470, 476   70
Form 8038-T 15510 370, 376   70
Form 8210, Form P2100, CP2102 15506 317, 318   70
Form 8752 15510 270, 276   70
Accelerated Payments (BMF) 15503 117, 118   70
Accelerated Payments (BMF) 15503 217, 218   70
Accelerated Payments (BMF) 15503 317, 318   70
Accelerated Payments (BMF) 15503 417, 418   70
Accelerated Payments (BMF) 15503 517, 518   70
Accelerated Payments (BMF) 15503 717, 718   70
Accelerated Payments (BMF) 15503 817, 818   70
Accelerated Payments (IMF) 45503 217, 218   70
Accelerated Payments (IRAF) 45503 017, 018   70
CP2000 45508 217, 218   70
CP2501, Notice NOT. 972 45506 217, 218   70
Form CT-1 15510 711   70
Deposit Fund Receipts 00003 X56   70
General Fund Receipts 00002 X57   70
Installment Agreement User Fees 00005 X57   70
Levy Payments (BMF) 15509 117, 118   70
Levy Payments (BMF) 15509 217, 218   70
Levy Payments (BMF) 15509 317, 318   70
Levy Payments (BMF) 15509 417, 418   70
Levy Payments (BMF) 15509 517, 518   70
Levy Payments (BMF) 15509 717, 718   70
Levy Payments (BMF) 15509 817, 818   70
Levy Payments (IMF) 45509 217, 218   70
Non-Master File Receipts 00001 627, 670, 676   70
Refund Repayments 00004 X45   70
Return Payment Vouchers 15520 170, 176   70
Return Payment Vouchers 15520 270, 276   70
Return Payment Vouchers 15520 270, 276   70
Return Payment Vouchers 15520 370, 376   70
Return Payment Vouchers 15520 470, 476   70
Return Payment Vouchers 15520 570, 576   70
Return Payment Vouchers 15520 770, 776   70
Return Payment Vouchers 15520 870, 876   70
Return Payment Vouchers 45520 270, 276   70
Splits/Multiples 00000 Various   70
Various Forms (BMF) 15504 117, 118   70
Various Forms (BMF) (Form 680/Form 570) 15505 117, 118   70
Various Forms (BMF) 15504 217, 218   70
Various Forms (BMF) (Form 680/Form 570) 15505 217, 218   70
Various Forms (BMF) 15504 317, 318   70
Various Forms (BMF) (Form 680/Form 570) 15505 317, 318   70
Various Forms (BMF) 15504 417, 418   70
Various Forms (BMF) (Form 680/Form 570) 15505 417, 418   70
Various Forms (BMF) 15504 517, 518   70
Various Forms (BMF) (Form 680/Form 570) 15505 517, 518   70
Various Forms (BMF) 15504 717, 718   70
Various Forms (BMF) (Form 680/Form 570) 15505 717, 718   70
Various Forms (BMF) 15504 817, 818   70
Various Forms (BMF) (Form 680/Form 570) 15505 817, 818   70
Various Forms (IMF) 45504 217, 218   70
Various Forms (IMF) (Form 680/Form 570) 45505 217, 218   70
Various Forms (IRAF) 45504 017, 018   70
Various Forms (IRAF) (Form 680/Form 570) 45505 017, 018   70
 

Note:

For all 155xx and 455xx programs, Doc. Code 45 and Trans. Code 720 are valid.

 
3.24.162 - BOB Transcription Instructions
BMF BOBs 15910   213 78
EPMF/IRAF BOBs 72821   215 78
IMF BOBs 45910   214 78
IRP BOBs 44910   212 78
 
3.24.173 - Centralized Files and Scheduling
Form 6754 35702   103 73
 
3.24.176 - Audit Selection System
Form 5337 35708   349 84
Form 6162 35709   349 84
Form 6356 35712   168 84
Form 6897 35713   349 84
Form 8199 35706   167 84
Form 8757 35714   349 84
 
3.24.180 - Allocated Tips
Form 8027 80310   170 93
Form 8027 Error Register 80319   175 93
 
3.24.183 - Planning and Control Data
Form 8350 59701   221 92
Block Deletes Processed List 59705   176 92
 
3.24.212 - Applications for Extension of Time to File Tax Returns
Form 2350, Form 4868 45502 277   68
Form 8892 15502 977   68
Form 4868 45501 217   60
Form 4868 (approved) 44700 277   68
Form 5558 (BMF) 15560 404   49
Form 5558 (EPMF) 72880 077   68
Form 7004 11700 204,304   49
Form 8868 15540 404   49
 
3.24.226 - Declaration for Electronic Filing
Form 8453 42900   140 90
Form 8453-F 12933   264 90
Form 8453-F Multiples 12930   265 90
 
3.24.259 - Applications for IRS Taxpayer Identification Numbers (AUSPC ONLY)
Form W-7A 33060   008 100

Exhibit 3.24.38-8 
Program Number Look-up

Note:

For all 155xx and 455xx programs, Doc. Code 45 and Trans. Code 720 are valid.

Program Number Look-up
PROGRAM FORM TAX CLASS DOC. CODE TRANS. CODE MFT FORMAT CODE IRM PRP
00000 Splits/Multiples Various       IRM 3.24.133 70
00001 Non-Master File Receipts 627, 670, 676       IRM 3.24.133 70
00002 General Fund Receipts X57       IRM 3.24.133 70
00003 Deposit Fund Receipts X56       IRM 3.24.133 70
00004 Refund Repayments X45       IRM 3.24.133 70
00005 Installment Agreement User Fees X57       IRM 3.24.133 70
11100 940 839, 840       IRM 3.24.154 41
11100 940-PR 839, 840       IRM 3.24.154 41
11200 Form 941 (201006 through 201012 versions) 141       IRM 3.24.13 42
11204 Form 941 (201003 and prior versions) 141       IRM 3.24.13 42
11207 Form 941 (TY 2011 and subsequent)            
11212 Form 941-PR, Form 941-SS (201006 through 201012 versions) 141       IRM 3.24.13 42
11214 Form 941-PR, Form 941-SS (201003 and prior versions) 141       IRM 3.24.13 42
11217 Form 941-PR, Form 941-SS (TY 2011 and subsequent versions)            
11250 Form 945 (TY 2009 and prior versions) 144       IRM 3.24.13 40
11260 Form 945 (TY 2010 and subsequent versions) 144       IRM 3.24.13 40
11300 Form CT-1 711       IRM 3.24.13 45
11330 Form 8288 140       IRM 3.24.25 88
11340 Form 8804 129       IRM 3.24.25 20
11500 Form 1120 310, 311       IRM 3.24.16 50
11501 Form 1120-H 371       IRM 3.24.16 50
11502 Form 1120-F 366, 367       IRM 3.24.16 54
11503 Form 1120-L 311       IRM 3.24.16 51
11505 Form 1120-ND 308       IRM 3.24.16 51
11506 Form 1120-FSC 307       IRM 3.24.16 51
11507 Form 1120-SF 306       IRM 3.24.16 51
11508 Form 1120-REIT 312       IRM 3.24.16 50
11509 Form 1120-RIC 305       IRM 3.24.16 50
11511 Form 1120-PC 313       IRM 3.24.16 51
11540 Form 1120–C 303       IRM 3.24.16 54
11600 Form 943 (TY 2009 and prior versions) 143       IRM 3.24.13 44
11610 Form 943 (TY 2010 and subsequent versions) 143       IRM 3.24.13 44
11612 Form 943-PR (TY 2009 and prior versions) 143       IRM 3.24.13 44
11614 Form 943-PR (TY 2009 and subsequent versions) 143       IRM 3.24.13 44
11640 Form 944, Form 944(SP) (TY 2010 and subsequent versions) 149       IRM 3.24.13 43
11650 Form 944, Form 944(SP) (TY 2009 and prior versions) 149       IRM 3.24.13 43
11680 Form 944-PR, Form 944-SS (TY 2009 and prior versions) 149       IRM 3.24.13 43
11690 Form 944-PR, Form 944-SS (TY 2010 and subsequent versions) 149       IRM 3.24.13 43
11700 Form 7004 204, 304       IRM 3.24.212 49
11800 Form 720 420       IRM 3.24.23 46
11900 Form 1041 244, 236       IRM 3.24.14 47
11910 Form 1041-N (Ogden only) 239       IRM 3.24.14 47
11910 Form 1041-QFT (Cincinnati only) 239       IRM 3.24.14 47
11920 Form 1041-ES 217       IRM 3.24.10 60
11921 Form 1041-ES 217 660 05   IRM 3.24.133 70
12100 Form 1120-S 316       IRM 3.24.16 51
12200 Form 1065 265, 267       IRM 3.24.15 48
12201 Form 1066 360       IRM 3.24.213 53
12220 Form 1065-B 268       IRM 3.24.15 48
12300 Form 2290 495       IRM 3.24.23 52
12310 Form 3520 383       IRM 3.24.25 87
12320 Form 3520-A 382       IRM 3.24.25 89
12400 Form 706 506       IRM 3.24.106 56
12402 Form 706-NA 505       IRM 3.24.106 56
12403 Form 706-GS(D) 559       IRM 3.24.106 21
12404 Form 706-GS(T) 529       IRM 3.24.106 21
12410 Form 709 509       IRM 3.24.143 57
12500 Form 1042 125       IRM 3.37.110 26
12701 Form 11C 403       IRM 3.24.23 55
12702 Form 730 413       IRM 3.24.23 58
12930 Form 8453–F Multiples       265 IRM 3.24.226 90
12933 Form 8453–F       264 IRM 3.24.226 90
13110 Form 990, CP140/CP144, CP 411-CP 414 490       IRM 3.24.12 39
13120 Form 990-EZ 409       IRM 3.24.12 27
13130 Form 5227 483       IRM 3.24.12 28
13131 Form 990-PF 491       IRM 3.24.12 34
13141 Form 990-T 393       IRM 3.24.12 32
13160 Form 5578 984       IRM 3.24.12 35
13161 Form 4720 471       IRM 3.24.12 38
13162 Form 1041-A 481       IRM 3.24.12 38
13170 Form 1120-POL 320       IRM 3.24.12 50
13200 Form 8038 361       IRM 3.24.26 80
13200 Form 8328 375       IRM 3.24.26 80
13200 Form 8038–CP 388       IRM 3.24.26 80
13200 Form 8038-G 362       IRM 3.24.26 80
13200 Form 8038-GC 372       IRM 3.24.26 80
13200 Form 8038-T 374       IRM 3.24.26 80
13211 Form 8038–B 385       IRM 3.24.26 80
13212 Form 8038–TC 386       IRM 3.24.26 80
13410 Form 990 (2009 and Subsequent Years) 493       IRM 3.24.12 39
13420 Form 990-EZ (2009 and Subsequent Years) 492       IRM 3.24.12 27
15501 Form 3753 (BMF) 245 840 05, 06, 15   IRM 3.24.10 60
15501 Form 3753 (BMF) 145, 345, 445, 545, 745, 845 840     IRM 3.24.10 60
15501 Form PJ710 BMF 117       IRM 3.24.10 60
15501 Various Forms (BMF) 117, 118, 119, 124, 145, 148, 151, 158, 170, 176, 187       IRM 3.24.10 60
15501 Various Forms (BMF) 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287   05, 06, 15   IRM 3.24.10 60
15501 Various Forms (BMF) 317, 318, 319, 324, 345, 348, 351, 358, 370, 376, 387       IRM 3.24.10 60
15501 Various Forms (BMF) 417, 418, 419, 424, 445, 448, 451, 458, 470, 476, 487       IRM 3.24.10 60
15501 Various Forms (BMF) 517, 518, 519, 524, 545, 548, 551, 558, 570, 576, 578       IRM 3.24.10 60
15501 Various Forms (BMF) 717, 718, 719 , 724, 745, 748, 751, 758, 770, 776, 787       IRM 3.24.10 60
15501 Various Forms (BMF) 817, 818, 819 , 824, 845, 848, 851, 858, 870, 876, 887       IRM 3.24.10 60
15502 Form 8892 977 460     IRM 3.24.212 68
15502 Form 3177, 5768 977 460     IRM 3.24.7 68
15503 Accelerated Payments (BMF) 117, 118 670 01, 04, 11, 12, 14,16, 17   IRM 3.24.133 70
15503 Accelerated Payments (BMF) 217, 218 670 05, 06, 15   IRM 3.24.133 70
15503 Accelerated Payments (BMF) 317, 318 670 02, 07, 13, 33, 34, 46   IRM 3.24.133 70
15503 Accelerated Payments (BMF) 417, 418 670 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76   IRM 3.24.133 70
15503 Accelerated Payments (BMF) 517, 518 670 51, 52, 77, 78   IRM 3.24.133 70
15503 Accelerated Payments (BMF) 717, 718 670 09   IRM 3.24.133 70
15503 Accelerated Payments (BMF) 817, 818 670 10   IRM 3.24.133 70
15504 Various Forms (BMF) 117, 118 640, 680, 690 01, 04, 08, 11, 12,14, 16,17   IRM 3.24.133 70
15504 Various Forms (BMF) 217, 218 640, 680, 690 05, 06, 15   IRM 3.24.133 70
15504 Various Forms (BMF) 317, 318 640, 680, 690 02, 07, 33, 34, 46   IRM 3.24.133 70
15504 Various Forms (BMF) 417, 418 640, 680, 690 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76   IRM 3.24.133 70
15504 Various Forms (BMF) 517, 518 640, 680, 690 51, 52, 77, 78   IRM 3.24.133 70
15504 Various Forms (BMF) 717, 718 640, 680 ,690 09   IRM 3.24.133 70
15504 Various Forms (BMF) 817, 818 640, 680, 690 10   IRM 3.24.133 70
15505 Various Forms (BMF) (680/570) 117, 118 680 01, 04, 08, 11, 12, 14, 16, 17   IRM 3.24.133 70
15505 Various Forms (BMF) (Form 680/Form 570) 217, 218 680 05, 06, 15   IRM 3.24.133 70
15505 Various Forms (BMF) (Form 680/Form 570) 317, 318 680 02, 07, 33, 34, 46   IRM 3.24.133 70
15505 Various Forms (BMF) (Form 680/Form 570) 417, 418 680 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76   IRM 3.24.133 70
15505 Various Forms (BMF) (Form 680/Form 570) 517, 518 680 51, 52, 77, 78   IRM 3.24.133 70
15505 Various Forms (BMF) (Form 680/Form 570) 717, 718 680 09   IRM 3.24.133 70
15505 Various Forms (BMF) (Form 680/Form 570) 817, 818 680 10   IRM 3.24.133 70
15506 Form 8210, CP2100, CP2102 317, 318 640 13   IRM 3.24.133 70
15507 Form 5466-B 977       IRM 3.24.7 68
15509 Levy Payments (BMF) 117, 118 670, 680, 690, 694 01, 04, 08, 11, 12, 14, 16, 17   IRM 3.24.133 70
15509 Levy Payments (BMF) 217, 218 670, 680, 690, 694 05, 06, 15   IRM 3.24.133 70
15509 Levy Payments (BMF) 317, 318 670, 680, 690, 694 02, 07, 13, 33, 34, 46   IRM 3.24.133 70
15509 Levy Payments (BMF) 417, 418 670, 680, 690, 694 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76   IRM 3.24.133 70
15509 Levy Payments (BMF) 517, 518 670, 680, 690, 694 51, 52, 71, 78   IRM 3.24.133 70
15509 Levy Payments (BMF) 717, 718 670, 680, 690, 694 09   IRM 3.24.133 70
15509 Levy Payments (BMF) 817, 818 670, 680, 690, 694 10   IRM 3.24.133 70
15510 Form 706 570, 576 610 52   IRM 3.24.133 70
15510 Form 709 570, 576 610 51   IRM 3.24.133 70
15510 Form 720 470, 476 610 03   IRM 3.24.133 70
15510 Form 730 470, 476 610 64   IRM 3.24.133 70
15510 Form 945 170, 176 610 16   IRM 3.24.133 70
15510 Form 990 470, 476 610 67   IRM 3.24.133 70
15510 Form 1041 270, 276 610 05   IRM 3.24.133 70
15510 Form 1042 170, 176 610 12   IRM 3.24.133 70
15510 Form 1065 270, 276 610 06   IRM 3.24.133 70
15510 Form 1066 370, 376 610 07   IRM 3.24.133 70
15510 Form 2290 470, 476 610 60   IRM 3.24.133 70
15510 Form 4720 470, 476 610 50   IRM 3.24.133 70
15510 Form 5227 470, 476 610 37   IRM 3.24.133 70
15510 Form 8752 270, 276 610 15   IRM 3.24.133 70
15510 Form 1041-A 470, 476 610 36   IRM 3.24.133 70
15510 Form 1041-QFT 470, 476 610 05   IRM 3.24.133 70
15510 Form 1065-B 270, 276 610 06   IRM 3.24.133 70
15510 Form 1120, Form 1120-L 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120–F 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-FSC 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-H 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-ND 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-PC 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-POL 370, 376 610 02   IRM 3.24.133 70
15510 IRB 1120-REIT 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-RIC 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120–S 370, 376 610 02   IRM 3.24.133 70
15510 Form 1120-SF 370, 376 610 02   IRM 3.24.133 70
15510 Form 11-C 470, 476 610 63   IRM 3.24.133 70
15510 Form 706-GS(D) 570, 576 610 78   IRM 3.24.133 70
15510 Form 706-GS(T) 570, 576 610 77   IRM 3.24.133 70
15510 Form 706-NA 570, 576 610 52   IRM 3.24.133 70
15510 Form 8038-T 370, 376 610 46   IRM 3.24.133 70
15510 Form 940, Form 940-PR 870, 876 610 10   IRM 3.24.133 70
15510 Form 941, Form 941-PR, Form 941-SS 170, 176 610 01   IRM 3.24.133 70
15510 Form 943, Form 943-PR 170, 176 610 11   IRM 3.24.133 70
15510 Form 990-EZ 470, 476 610 67   IRM 3.24.133 70
15510 Form 990-PF 470, 476 610 44   IRM 3.24.133 70
15510 Form 990-T 370, 376 610 34   IRM 3.24.133 70
15510 Form CT-1 770, 776 610 09   IRM 3.24.133 70
15520 Return Payment Vouchers 170, 176 610 01, 04, 08, 11, 12, 14, 16, 17   IRM 3.24.133 70
15520 Return Payment Vouchers 270, 276 610 05, 15   IRM 3.24.133 70
15520 Return Payment Vouchers 270, 276 610 06   IRM 3.24.133 70
15520 Return Payment Vouchers 370, 376 610 02, 07, 33, 34, 46   IRM 3.24.133 70
15520 Return Payment Vouchers 470, 476 610 03, 36, 37, 44, 50, 60, 63, 64, 67,74, 76   IRM 3.24.133 70
15520 Return Payment Vouchers 570, 576 610 51, 52, 77, 78   IRM 3.24.133 70
15520 Return Payment Vouchers 770, 776 610 09   IRM 3.24.133 70
15520 Return Payment Vouchers 870, 876 610 10   IRM 3.24.133 70
15540 Form 8868 404       IRM 3.24.212 49
15560 Form 5558 (BMF) 404       IRM 3.24.212 49
15803 Form 3541 Manual Classification Record (FTC 4)       276 IRM 3.24.17 91
15803 Form 3541 Manual Comb. Ctrl. (FTC 1)       274 IRM 3.24.17 91
15803 Form 3541 Manual Delete (FTC D)       275 IRM 3.24.17 91
15803 Form 3541, Form 5891 Manual SCCF Adj. Record (FTC 3)       273 IRM 3.24.17 91
15803 Form 5517 FTD BOB Corr (FTC 6)       271 IRM 3.24.17 91
15803 Form 5890 Report Request (FTC C)       269 IRM 3.24.17 91
15803 Form 5890 Report Request (FTC T)       270 IRM 3.24.17 91
15803 Form 6143 FRB Verification (FTC S)       280 IRM 3.24.17 91
15803 Form 8164 Manual Header Corr. (FTC 2)       278 IRM 3.24.17 91
15803 Form 8712 FTD Variance Corrections/Deletions (FTC V)       268 IRM 3.24.17 91
15803 FTD BOB Correction Register (FTC B)       277 IRM 3.24.17 91
15803 FTD BOB Delete Register (FTC 7)       279 IRM 3.24.17 91
15803 FTD Error Register (FTC E)       266 IRM 3.24.17 91
15805 Form 2284, Form 8164, Form 8109, Form 8109-B, Form 8163 (FTC R)       267 IRM 3.24.17 91
15806 Missing FRB-Transmittal Delete Listing       273 IRM 3.24.17 91
15900 BMF Error Register       207 IRM 3.24.29 77
15901 BMF Reject Register       203 IRM 3.24.29 77
15910 BMF BOBs       213 IRM 3.24.162 78
16010 Form 8872 462       IRM 3.24.12  
19000 Form 8752 223       IRM 3.24.249 11
33060 Form W-7A       008 IRM 3.24.259 100
35702 Form 6754       103 IRM 3.24.173 73
35706 Form 8199       167 IRM 3.24.176 84
35708 Form 5337       349 IRM 3.24.176 84
35709 Form 5337, Form 6162       349 IRM 3.24.176 84
35712 Form 6356       168 IRM 3.24.176 84
35713 Form 6897       349 IRM 3.24.176 84
35714 Form 8757       349 IRM 3.24.176 84
38300 Form 813       312 IRM 3.24.30 79
38300 Form 2345       311 IRM 3.24.30 79
38300 Form 4028       216 IRM 3.24.30 79
38300 Form 4028-A       310 IRM 3.24.30 79
38600 Form 3413 (IMF) 251, 252 370     IRM 3.24.21 61
38600 Form 3413 (IRAF) 051 370 29   IRM 3.24.21 61
38601 Form 3552 (IMF) 251 370     IRM 3.24.21 61
38601 Form 3552 (IRAF) 051 370 29   IRM 3.24.21 61
38620 Form 3413 (BMF) 151, 152, 351, 352, 451, 452, 551, 552, 751, 752, 851, 852 370     IRM 3.24.21 61
38620 Form 3413 (BMF) 251, 252 370 05, 06, 15   IRM 3.24.21 61
38621 Form 3552 (BMF) 251 370 05, 06, 15   IRM 3.24.21 61
38621 IRB 3552 (BMF) 151, 351, 451, 551, 751, 851 370     IRM 3.24.21 61
42900 Form 8453       140 IRM 3.24.226 90
43110 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43112 Form 1040 (Prior Year) 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43130 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43170 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43180 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43210 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43270 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
43280 Form 1040 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
44110 Form 1040A 209, 210       IRM 3.24.3 33
44112 Form 1040A (Prior Year) 209, 210       IRM 3.24.3 33
44120 Form 1040A 209, 210       IRM 3.24.3 33
44130 Form 1040A 209, 210       IRM 3.24.3 33
44160 Form 1040A 209, 210       IRM 3.24.3 33
44200 Form 1040-ES, Form 1040-C, Form 3244 220, 261       IRM 3.24.10 60
44201 Form 1040-ES, Form 1040-C, Form 3244 220, 261 430 30   IRM 3.24.133 70
44300 Form 1099-H 571       IRM 3.24.8 69
44300 Form 1099-INT 592       IRM 3.24.8 69
44300 Form 1099-K 510       IRM 3.24.8 69
44300 Form 1099-LTC 593       IRM 3.24.8 69
44300 Form 1099-SA 594       IRM 3.24.8 69
44301 Form 1099-B 579       IRM 3.24.8 69
44302 Form 1099-DIV 591       IRM 3.24.8 69
44303 Form 1099-C 585       IRM 3.24.8 69
44303 Form 1099-CAP 573       IRM 3.24.8 69
44303 Form 1099-G 586       IRM 3.24.8 69
44304 Form 1099-OID 596       IRM 3.24.8 69
44305 Form 1099-MISC 595       IRM 3.24.8 69
44306 Form 1099-R 598       IRM 3.24.8 69
44307 Form 1097-BTC 550       IRM 3.24.8 69
44307 Form 1099-PATR 597       IRM 3.24.8 69
44308 Form 1099-S 575       IRM 3.24.8 69
44309 Form 1099-A 580       IRM 3.24.8 69
44310 Form 1096 569   69   IRM 3.24.8 69
44312 Form 1098 581       IRM 3.24.8 69
44312 Form 1098-C 578       IRM 3.24.8 69
44312 Form 1098-E 584       IRM 3.24.8 69
44312 Form 1098-T 583       IRM 3.24.8 69
44313 Form 5498 528       IRM 3.24.8 69
44313 Form 5498 ESA 572       IRM 3.24.8 69
44314 Form W-2G 532       IRM 3.24.8 69
44315 Form 5498-SA 527       IRM 3.24.8 69
44317 Form 3921 525       IRM 3.24.8 69
44318 Form 3922 526       IRM 3.24.8 69
44320 Form W-2 521       IRM 3.24.8 69
44400 Form 1040-X 205, 206, 211, 212, 221, 222       IRM 3.24.3 31
44630 Form 1040 SFR 210       IRM 3.24.3 33
44700 Form 4868 (approved) 277 460     IRM 3.24.212 68
44701 Form 4868 Extensions 217 680 30   IRM 3.24.133 70
44900 IRP Error Register       206 IRM 3.24.29 77
44910 IRP BOBs       212 IRM 3.24.162 78
45500 Form 1040, Form 1040-X 211, 212, 221, 222 570, 610, 670 30   IRM 3.24.133 70
45501 Form 4868 217       IRM 3.24.212 60
45501 Form 3753 (IMF) 245 840     IRM 3.24.10 60
45501 Form 3753 (IRAF) 045 840     IRM 3.24.10 60
45501 Various Forms (IMF) 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287       IRM 3.24.10 60
45501 Various Forms (IRAF) 017, 018, 019, 024, 045, 048, 051, 058, 070, 076, 087       IRM 3.24.10 60
45502 Form 3177 277 460     IRM 3.24.7 68
45502 Form 2350, Form 4868 277 460     IRM 3.24.212 68
45503 Accelerated Payments (IMF) 217, 218 670 30, 55   IRM 3.24.133 70
45503 Accelerated Payments (IRAF) 017, 018 670 29   IRM 3.24.133 70
45504 Various Forms (IMF) 217, 218 640, 680, 690 30   IRM 3.24.133 70
45504 Various Forms (IRAF) 017, 018 640, 680 29   IRM 3.24.133 70
45505 Various Forms (IMF) (680/570) 217, 218 680 30   IRM 3.24.133 70
45505 Various Forms (IRAF) (680/570) 017, 018 680 29   IRM 3.24.133 70
45506 CP2501, Notice NOT .972 217, 218 640 55   IRM 3.24.133 70
45507 Form 5466-B 277       IRM 3.24.7 68
45508 CP2000 217, 218 640 30   IRM 3.24.133 70
45509 Levy Payments (IMF) 217, 218 670, 680, 690, 694 30, 55   IRM 3.24.133 70
45510 Form 1040, Form 1040-X 211, 212, 221, 222 570, 610, 670 30   IRM 3.24.133 70
45510 Form 1040A 209, 210 610 30   IRM 3.24.133 70
45510 Form 1040-EZ 207, 208 610 30   IRM 3.24.133 70
45510 Form 1040-PR 227 610 30   IRM 3.24.133 70
45510 Form 1040-SS 226 610 30   IRM 3.24.133 70
45520 Form 1040, Form 1040-X 211, 212, 221, 222 570, 610, 670 30   IRM 3.24.133 70
45520 Form 1040A 209, 210 610 30   IRM 3.24.133 70
45520 Form 1040-EZ 207, 208 610 30   IRM 3.24.133 70
45520 Return Payment Vouchers 270, 276 610 30   IRM 3.24.133 70
45900 IMF Error Register       210 IRM 3.24.29 77
45901 IMF Reject Register       204 IRM 3.24.29 77
45910 IMF BOBs       214 IRM 3.24.162 78
46110 Form 1040 211, 212, 221, 222       IRM 3.24.3 31
46112 Form 1040 (Prior Year) 211, 212, 221, 222       IRM 3.24.3 31
46120 Form 1040 211, 212, 221, 222       IRM 3.24.3 31
46121 Form 1040-NR 272, 273       IRM 3.24.3 31
46122 Form 1040-PR 227       IRM 3.24.3 36
46122 Form 1040-SS 226, 227       IRM 3.24.3 36
46124 Form 1040–NR (Prior Year Foreign) 272, 273       IRM 3.24.3 31
46125 Form 1040-NR-EZ 272       IRM 3.24.3 31
46130 Form 1040A 209, 210       IRM 3.24.3 33
46142 Form 1040–NR-EZ (Prior Year Foreign) 273       IRM 3.24.3 31
46150 Form 1040–EZ 207, 208, 228       IRM 3.24.3 15
46152 Form 1040–EZ (Prior Year Foreign) 207, 208       IRM 3.24.3 15
46172 Form 1040A (Prior Year Foreign) 209, 210       IRM 3.24.3 33
46210 Form 1040 211, 212, 221, 222       IRM 3.24.3 31
46220 Form 1040 211, 212, 221, 222       IRM 3.24.3 31
46221 Form 1040-NR 272, 273       IRM 3.24.3 31
46222 Form 1040-PR 227       IRM 3.24.3 36
46222 Form 1040-SS 226       IRM 3.24.3 36
46230 Form 1040A 209, 210       IRM 3.24.3 33
46250 Form 1040–EZ 207, 208, 228       IRM 3.24.3 15
46900 Form 1040-NR, Form 1040-NR-EZ 272, 273 610 30   IRM 3.24.133 70
47110 Form 1040-EZ 207, 208, 228       IRM 3.24.3 15
47130 Form 1040-EZ 207, 208, 228       IRM 3.24.3 15
47132 Form 1040-EZ (Prior Year) 207, 208, 228       IRM 3.24.3 15
47140 Form 1040-EZ 207, 208, 228       IRM 3.24.3 15
59600 Form 3081       073 IRM 3.24.50 82
59602 Form 4293 Employee Master Adjustment       056 IRM 3.24.50 83
59602 Form 5948 OFP Update       057 IRM 3.24.50 83
59602 Form 6489 Cum File Adjustment       060 IRM 3.24.50 83
59602 Employee Time Correction       058 IRM 3.24.50 83
59602 QR Record Correction       059 IRM 3.24.50 83
59602 Salary Update       055 IRM 3.24.50 83
59701 Form 8350       221 IRM 3.24.183 92
59702 Form 3926       222 IRM 3.24.28 97
59703 Form 3927       223 IRM 3.24.28 97
59705 Block Deletes Processed List       176 IRM 3.24.183 92
59706 Form 3926 (Adjustments)       222 IRM 3.24.28 97
59707 Form 3926A       222 IRM 3.24.28 97
71700 Form 1042-T 501       IRM 3.37.110 26
71720 Form 1042-S 502       IRM 3.37.110 26
72820 EPMF/IRAF Error Register       211 IRM 3.24.29 77
72821 EPMF/IRAF BOBs       215 IRM 3.24.162 78
72822 EPMF/IRAF Reject Register       205 IRM 3.24.29 77
72840 Form 5500–EZ 031     373 IRM 3.24.27 17
72860 Form 5330 435       IRM 3.24.22 18
72880 Form 5558 (EPMF) 077 460     IRM 3.24.212 68
80310 Form 8027       170 IRM 3.24.180 93
80319 Form 8027 Error Register       175 IRM 3.24.180 93

Exhibit 3.24.38-9 
Standard Abbreviations