3.24.38  BMF General Instructions

Manual Transmittal

October 31, 2014

Purpose

(1) This transmits revised IRM 3.24.38, ISRP System, BMF General Instructions.

Material Changes

(1) IRM 3.24.38.3.1.1 (1), updated graphic in Figure 3.24.38-1.

(2) IRM 3.24.38.3.1.2 (2), updated graphic in Figure 3.24.38-2.

(3) IRM 3.24.38.4.4.7 (5), added illegible instructions for ERS Action Code.

(4) IRM 3.24.38.4.4.14.3 (3), note removed per no longer relevant, per Interim Procedural Update (IPU) 14U0410 issued 03/03/2014.

(5) IRM 3.24.38.4.4.14.5 (5), updated instructions.

(6) IRM 3.24.38.4.4.14.9 (2) , added a note to enter American Possession addresses as domestic as they have zip codes the same as the mainland, per IRM IPU 14U0636 issued 04/04/2014.

(7) IRM 3.24.38.4.4.14.9 (3) b) 1, updated instructions to include received date and reference to tax period.

(8) IRM 3.24.38.4.4.14.10 (2), updated instructions sentence structure.

(9) IRM 3.24.38.4.4.14.13 (3), added instructions for Computer Condition Code "I" , renumbering subsequent line numbers.

(10) IRM 3.24.38.4.4.14.14 (2), updated instructions.

(11) Exhibit 3.24.38-9, Standard Abbreviations, corrected Pension Plan abbreviation, per IRM IPU 14U0174 issued 01/24/2014.

(12) Various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.24.38 dated November 19, 2013, (effective date January 1, 2014), is superseded. The IRM also incorporates the following IPUs; 14U0174 issued 01/24/2014, 14U0410 issued 03/03/2014, and 14U0636 issued 04/04/2014.

Audience

Data Conversion Operations

Effective Date

(01-01-2015)

Paul J. Mamo
Director Submission Processing
Customer Account Services
Wage and Investment Division

3.24.38.1  (01-01-2015)
Overview

  1. IRM 3.24.38 should be used in conjunction with all other document-specific Business Master File (BMF) IRMs when processing BMF returns.

  2. The Integrated Submission and Remittance Processing System (ISRP) is used to process forms and remittances. Data is entered, processed, and fed to other IRS systems. This chapter provides instructions for the original entry, key verification, and block edit of BMF tax returns and related data through ISRP.

  3. This chapter also provides information for Quality Review when performing reviews of original entry and key verification.

3.24.38.2  (01-01-2015)
Internal Control

  1. The Budget and Accounting Act of 1921, as amended by among other provisions, The Budget and Accounting Procedures Act of 1950, requires the head of each department and agency to establish and maintain adequate systems of internal controls.

  2. The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

  3. In December 2004, OMB issued Circular Number A-123 was revised to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

  4. Although management has the primary responsibility for providing a system of internal controls, all personnel has a responsibility to understand and ensure internal controls are functioning as intended.

  5. For specific guidelines and responsibilities, refer to the Circular Number A-123 or IRM 1.4.1, "Management Roles and Responsibilities" and IRM 1.4.2, "Monitoring and Improving Internal Accounting and Administrative Controls" .

3.24.38.3  (01-01-2015)
General Information

  1. This section provides instructions for using the ISRP system.

3.24.38.3.1  (01-01-2015)
Login and Security

  1. This section provides instructions for logging on and off.

3.24.38.3.1.1  (01-01-2015)
Logging on the System

  1. Logging on the ISRP system requires a valid User Name and a password. The User Name identifies the type of user as an Entry Operator (EOP), Quality Review Operator (QR), Supervisory Operator (SOP), or Systems Administrator (SA). See Figure 3.24.38-1 below for picture of the ISRP Log In screen.

    Figure 3.24.38-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Log on the ISRP system as follows:

    1. Press <Ctrl>+<Alt>+<Delete>.

    2. Press <Enter> when the "Warning!" security window appears. The "Logon Information" window then appears with the cursor in the User Name field. The login fields will appear with the following prompts:

      1. User name

      2. Password

      3. Log on to


    3. Type in your User Name.

    4. Press <Tab>. The cursor will move to the Password field.

    5. Type in your password. An asterisk (*) will appear for each character typed.

    6. Press <Enter>. If you log in as an EOP or Quality Review (QR), the Data Entry Operations Window appears. If you log in as a SOP, the Supervisory Functions window appears.

3.24.38.3.1.2  (01-01-2015)
Logging off the System

  1. Be sure to exit the Visual Basic Data Entry Application (VBDEA) application properly before logging off when entering or verifying document data by pressing <F9> twice. A confirmation message will appear: "CONFIRM APPLICATION EXIT?" , enter "Y" . The Data Entry Operations Window appears.

  2. To logoff from the Data Entry Operations Window:

    1. Press <Ctrl>+<Alt>+<Delete>.

    2. Click the Logoff button on the Security Dialog Window.

    Figure 3.24.38-2

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

3.24.38.3.1.3  (01-01-2015)
Changing Your Password

  1. For security reasons, ISRP passwords are set to expire under certain conditions. When your password expires, change the password as instructed on the screen. Always pick a unique password that you can remember and that cannot be guessed by others. Never write down your password.

  2. You may change your password at any time even if it has not expired. To change a password that has not expired:

    1. Press <Ctrl>+<Alt>+<Delete>.

    2. Select Change Password button on the Windows Security dialog.

    3. Enter current password in the Old Password box. Press <Tab>.

    4. Enter new password in the New Password box. Press <Tab>.

    5. Enter new password in the Confirm New Password box.

    6. Select the OK button.

3.24.38.3.2  (01-01-2015)
Data Entry Operations Window

  1. After successfully logging in as an EOP, the Data Entry Operations window appears. SOPs may also display the Data Entry Operations by selecting "eop-applications" from the Start menu. The window consists of the following components:

    • The Title bar which displays the name of the window.

    • The Menu bar which provides pull-down menu choices (detailed below) for access to ISRP functions.

    • Tool bar which displays a printer icon and a Help icon.

    • Status bar which indicates if the Num Lock Key is activated.

    Figure 3.24.38-3

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

3.24.38.3.2.1  (01-01-2015)
The Menu Bar

  1. There are two ways to access the menu bar:

    • Press <Alt> and the underlined letter(s) of the menu option(s); or

    • Press <F10>, arrow to the selected function and press <Enter>.

  2. Selecting a menu title opens a pull down menu. The user can select the appropriate menu option to perform the desired function. The following are the menu choices available to the operator:

    • File→Delete — Closes the currently displayed report window.

    • File→Print — Prints the currently displayed report.

    • File→Print Setup... — Allows a printer to be specified for printing reports.

    • View→Toolbar — Allows the Toolbar to be toggled on and off.

    • View→Status Bar — Allows the Status Bar to be toggled on and off by pressing <Enter>.

    • Original Entry→OE→New — Allows initial entry of a block.

    • Original Entry→OE→Resume — Allows resumption entry of a partially entered block.

    • Original Entry→OET — Allows original entry of any ISRP program in a training mode.

    • *Original Entry→OEK→OEK for KVT→New — Allows initial entry of a block for use in KVT (see below).

    • *Original Entry→OEK→OEK for KVT→Resume — Allows resumption of entry of a partially entered block for use in KVT (see below).

    • *Original Entry→OEK→OEK for OLG→New — Allows initial entry of a block for use in OLG (see below).

    • *Original Entry→OEK→OEK for OLG→Resume — Allows resumption of entry of a partially entered block for use in OLG (see below).

    • Key Verification→KV→New — Allows initial Key Verification of a block.

    • Key Verification→KV→Resume — Allows resumption of Key Verification of a partially verified block.

    • Key Verification→KVT — Allows key verification of any ISRP program in a training mode.

    • Block Edit — Allows editing of a block that has been completed.

    • Online Grader→Practice Exercises with Feedback — Allows entry of practice blocks with immediate on screen feedback when errors are made.

    • Online Grader→Practice Blocks — Allows entry of practice blocks with a report of errors displayed on the screen at the conclusion of the block.

    • Online Grader→Run for Grade — Allows entry of practice blocks with a printed report of errors generated.

    • Online Grader→Keyboard Drill — Allows entry of practice data with a printed report of errors generated.

    • OPSTATS Report — Generates the operators current Operator Statistics

    • Window — Lists open windows

    • Help — Not enabled in ISRP

    Menu choices marked with an asterisk (*) are used by Course Developers or other operators designated by management.

3.24.38.3.3  (01-01-2015)
Visual Basic Data Entry Application (VBDEA)

  1. The application used for data entry in the ISRP system is Visual Basic Data Entry Application (VBDEA).

3.24.38.3.3.1  (01-01-2015)
EOP Dialog Window

  1. VBDEA data entry screens are accessed by selecting an operation from the drop-down menus in the Data Entry Operation window as described in IRM 3.24.38.2. After selection of a menu option, the EOP Dialog window appears. If you have just ended a block, the program number of the block just entered will already be displayed and must be changed if the next block is a different program. See Figure 3.24.38-4 below for picture of the EOP Dialog window.

    Figure 3.24.38-4

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

3.24.38.3.3.2  (01-01-2015)
VBDEA Screen Display

  1. The VBDEA Screen Display contains four components. From top to bottom, they are the Input Area, General Purpose Display Area, Status Bar Area or Status Line, and Function Key Area. See Figure 3.24.38-5 below for picture of the Data Input Display screen.

    Figure 3.24.38-5
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The Input Area contains the fields in which the document data is entered by the operator. Color is used to distinguish certain field characteristics:

    Data Input Display
    Color Type
    Green MUST ENTER
    Pink Enter/Minus (Positive/Negative)
    Yellow MUST ENTER and Enter/Minus (Positive/Negative)
    Grayed-out No entry allowed, such as the Remittance field on a non-remit return.
  3. The General Purpose Display Area displays error messages, pop-up boxes, or informational messages.

  4. The Status Bar Area (Status Line) displays the current operation and location in the block. It contains the following fields:

    • Status: the operation being performed (OE, KV, BE)

    • Type: the program number

    • ABC: the Alphanumeric Block Control number for the current block

    • DSN: the current document's serial number (blank if block header)

    • Section #: the current section number or "Blk Hdr" if block header

  5. The Function Key Area displays function keys available to the operator based on the field the cursor is in. Function Key use is described in the subsection Special Key Characteristics, IRM 3.24.38.3.4.3.

3.24.38.3.4  (01-01-2015)
ISRP Keyboard

  1. The ISRP Keyboard has three types of keys:

    • Function Keys - located on the top of the keyboard and numbered <F1> to <F12>.

    • Typewriter Keys - located under the function keys.

    • Numeric Keys - located on the right side of the keyboard.

3.24.38.3.4.1  (01-01-2015)
Embedded Keypad

  1. The embedded keypad refers to a set of non-numeric keys in the right portion of the main part of the keyboard that can be used to enter numbers in certain fields. The embedded keypad is automatically activated for numeric fields and manually activated by pressing <Shift> in other fields.

3.24.38.3.4.2  (01-01-2015)
Numeric Keypad

  1. The numeric keypad is the set of 17 numeric and non-numeric keys located on the far right end of the keyboard.

  2. The <Num Lock> button on the numeric keypad is automatically activated when you log onto ISRP. Do not turn it off. If you should accidentally turn <Num Lock> off, press <Num Lock> to turn it back on.

3.24.38.3.4.3  (01-01-2015)
Special Key Characteristics

  1. Various functions unique to VBDEA are assigned to function keys and certain other keys on the ISRP keyboard. Specific functions vary depending on the processing mode and current field. The three processing modes are:

    • Append/Edit Mode allows the operator to add documents and sections to a block. It is the default mode for OE.

    • Command Mode allows the operator to move within the block and insert, delete, or edit sections and documents.

    • Verify Mode is used in KV and allows the operator to verify OE data by re-keying the data on a field-by-field basis.

    Use of the keys in each of the modes is described in the table below.

    Special Key Characteristics
      MODE
    KEY APPEND/EDIT (OE and BE) COMMAND (OE, BE and KV) VERIFY (KV)
    <F1> Moves the cursor to the previous field without erasing characters that have been entered. Moves the cursor to the previous section in all sections except the block header. Moves the cursor to the previous field without erasing characters that have been entered.
    <F2> Moves the cursor to the next field and erases any characters that have been entered. Moves the cursor to the next section except in the last entered section. Moves the cursor to the next field and erases any characters that have been entered.
    <F3> Moves the cursor to the previous field and erases any characters that have been entered. Changes Mode to Append/Edit allowing data to be entered and/or edited in the currently displayed section. Moves the cursor to the previous field and erases any characters that have been entered.
    <F4>   Returns to Append Mode in the last document entered in the block. Returns to next document to be key verified.
    <F5> Duplicates data from the same field in the previous document and moves the cursor to the next field. Initiates a search to find a document and section within the block. Duplicates data from the same field in the previous document and moves the cursor to the next field.
    <F6> Moves the cursor to the next MUST ENTER field in the current section. (The cursor will skip any MUST ENTER field if it already has data present.) If no MUST ENTER field is present, the cursor moves to the prompt for the next section.   Moves the cursor to the next Must Verify field in the current section. (The cursor will skip any Must Verify field if it already has data present.) If no Must Verify field is present, the cursor moves to the prompt for the next section.
    <F7> Clears and overrides an error message, if allowed, and moves the cursor to the next field. Deletes a section or document within a block except for the block header. If in Section 01, it will delete the document. Clears and overrides an error message, if allowed, and moves the cursor to the next field.
    <F8> Displays the previously entered section. To finish viewing the section and return to the current section, the operator enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" confirmation box. Inserts section into the current document. Displays the data entered in OE for a field. To continue verifying the field, the operator enters "Y" in the "DONE VIEWING OE VALUE ?" confirmation box.
    <F9> Accesses Command Mode. If in the Block Header, it exits the block. Also used to clear error messages. Exits the application. Accesses Command Mode. If in the Block Header, it exits the block. Also used to clear error messages.
    <F10> Clears the field. The cursor remains in the field.   Clears the field. The cursor remains in the field.
    <F11> Enters "PO BOX" in an address field. For all sections except the block header and first document, moves back to the same section in the last document where that section exists. Enters "PO BOX" in an address field.
    <F12> Fills a zero filled field with question marks (???) and moves the cursor to the next field unless in the Block Header. If in the Block Header, clears all fields except the ABC field. For all sections except the block header and last document, moves to the same section in the next document where that section exists. Fills a zero filled field with question marks (???) and moves the cursor to the next field unless in the Block Header. If in the Block Header, clears all fields except the ABC field.
    <Alt>+<F2>     Displays the previous section. To finish viewing the section and continue verifying the current section, operator enters "Y" in the "DONE VIEWING PREVIOUS SECTION ?" confirmation box.
    <Alt>+<F8>   Inserts a document Shows the KV operator the data previously entered in OE for the current section. To continue verifying the section, the operator enters "Y" in the "DONE VIEWING OE VALUES ?" confirmation box.
    <Alt>+<F10>   Deletes End of Block (Block Edit only).  
    <Alt>+<F12> Displays field-level help in a pop up box that remains displayed until the operator clears it by pressing <Enter>.   Displays field-level help in a pop up box that remains displayed until the operator clears it by pressing <Enter>.
    <Alt>+<H> Displays field-level help in a pop up box that remains displayed until the operator clears it by pressing <Enter>.   Displays field-level help in a pop up box that remains displayed until the operator clears it by pressing <Enter>.
    <Enter> Moves the cursor to the next field.   Moves the cursor to the next field.
    <Home> Moves the cursor to the first position of the Section Number field.   Moves the cursor to the first position of the Section Number field.
    <Delete>   Deletes section or document within a block except for the block header. If in Section 01, deletes the document.  
    <Page Up> Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed. Moves to the previous section for all sections except the block header. Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed.
    <Page Down> Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed. Moves to the next section for all sections except the last section entered. Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed.
    <↑> (up arrow) Moves the cursor to the previous field without erasing characters that have been entered. Moves to the previous section for all sections except the block header. Moves the cursor to the previous field without erasing characters that have been entered.
    <↓> (down arrow) Moves the cursor to the next field and erases any characters that have been entered. Moves to the next section for all sections except the last section entered. Moves the cursor to the next field and erases any characters that have been entered.
    <→> (right arrow) Moves the cursor one position to the right within the current field without erasing any characters. If the cursor is in the last position of the field, the cursor moves to the first position of the next field.   Moves the cursor one position to the right within the current field without erasing any characters. If the cursor is in the last position of the field, the cursor moves to the first position of the next field.
    <←> (left arrow) Moves the cursor one position to the left within the current field without erasing any characters. If the cursor is in the first position of the field, the cursor moves to the last position of the previous field.   Moves the cursor one position to the left within the current field without erasing any characters. If the cursor is in the first position of the field, the cursor moves to the last position of the previous field.
    <*> (asterisk) on numeric keypad Moves the cursor to the next MUST ENTER field in the current section. (The cursor will skip any MUST ENTER field if it already has data present.) If no MUST ENTER field is present, the cursor moves to the prompt for the next section.   Moves the cursor to the next Must Verify field in the current section. (The cursor will skip any Must Verify field if it already has data present.) If no Must Verify field is present, the cursor moves to the prompt for the next section.
    <+> (plus sign) on numeric keypad Enters double zero ("00" )   Enters double zero ("00" )
    <-> (minus sign) on numeric keypad or in row of numeric keys Enters data as a negative amount.   Enters data as a negative amount.
    </> (forward slash) on numeric keypad Inserts the letter "P" in the Preparer Taxpayer Identification Number (PTIN) field.   Inserts the letter "P" in the PTIN field.
    <Shift>+<6> in row of numeric keys (not keypad) Inserts the character "<" , commonly called a caret or bracket in ISRP.   Inserts the character "<" , commonly called a caret or bracket in ISRP.

3.24.38.3.5  (01-01-2015)
On-line IRM / Help Function

  1. There are two ways to view the IRM in ISRP.

    1. EOPs have access to a field-specific help function. For all programs on ISRP (except RP programs and Programs 15502 and 45502) field specific help is available. An EOP may access the field level help by pressing <Alt>+<F12> or <Alt>+<H> in a specific field. A pop up window will then display the IRM instructions for that field where the cursor resides. Press <Enter> to exit the help function.

    2. SOPs have access to all ISRP IRMs. For instructions, see IRM 3.24.202, Supervisory Operator's Manual.

3.24.38.3.6  (01-01-2015)
Operator Statistics

  1. The Individual OPSTATS Report is a display that shows the operators production statistics for the current shift. To view the report, select OPSTATS Report from the Data Entry Operations window and press <Enter>. To remove data from the screen, press <ALT>+<F> and <Enter>.

    Note:

    Do not use data shown in the report for time reporting purposes.


  2. Fields displayed in the OPSTATS window are as follows:

    1. EOP — User ID of the EOP requesting the report.

    2. PROGRAM — Program(s) worked during the shift.

    3. KS — Total keystrokes for the program/operation.

    4. KS/HR — Keystrokes per hour for the program/operation.

    5. DOCS — Total documents entered for the program/operation. (Block Headers are counted as documents.)

    6. D/HR — Documents per hour for the program/operation.

    7. CHARS — Total alphanumeric and special characters entered for the program/operation.

    8. CHAR/DOC — Characters entered per document for the program/operation.

    9. E-TIME — Total time spent in the program/operation.


    Note:

    The KS, KS/HR, DOCS, D/HR, CHARS, CHAR/DOC, and E-TIME columns appear three times, once for each operation (OE, KV and BE).

3.24.38.4  (01-01-2015)
Data Entry Information

  1. Data entry is accomplished using Original Entry (OE), Key Verification (KV) and Block Edit (BE).

3.24.38.4.1  (01-01-2015)
Original Entry (OE)

  1. This section provides instructions for the Original Entry (OE) of data into the ISRP System for processing. This data is transcribed by EOPs from blocks of documents. The OE function consists of OE New and OE Resume. OE New is used when first starting to enter a block. OE Resume is used to resume entering a block that was exited prior to entering all documents in the block. Detailed instructions for transcribing different types of documents are located in the document-specific IRMs.

  2. During OE the system does the following:

    1. Checks program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid.

    2. Sequence checks all document serial numbers and section numbers within documents.

    3. Assures that the section number entered is valid for the document being transcribed.

    4. Determines if all systematically required sections for a given document have been entered.

    5. Zero balances the interrelated money amounts. Specific input sections are subjected to a zero balance routine in which the combination of all positive and negative amounts should equal zero within given tolerances.

    6. Checks entries between two lines or between a line and a section for missing data.

    7. Validates the TIN against the Check Digit to ensure both are transcribed correctly.

    8. Determines if the information entered for a field is valid (i.e., alpha, numeric); if a field must contain data (i.e., Social Security Number (SSN), Employer Identification Number (EIN)); if a field must be filled (i.e., SSN, EIN); or if a field contains too many characters (overflow).

  3. To access a block for OE of work use the following instructions.

    Original Entry (OE)
    IF THEN
    You are starting OE of a new block,
    1. Select Original Entry→OE→New

    2. Enter program number. Press <Tab>

    3. Enter ABC. Press <Tab>.

    4. Enter SOP ID if different from your SOP ID.

    5. Select OK or press <Enter>.

    You are resuming OE of a block that has been partially entered,
    1. Select Original Entry→OE→Resume

    2. Enter ABC. Press <Tab>.

    3. Enter SOP ID if different from your SOP ID.

    4. Select OK or press <Enter>.


    Note:

    If a locked block message appears, contact the manager. The manager must release the block at the workstation.

3.24.38.4.1.1  (01-01-2015)
Block Header — OE

  1. Visually compare the Document Locator Number (DLN) of Form 813 , Form 1332, or Form 3893 with the DLN on the first document of the block before entering the block. If the DLNs do not match, refer the block to the supervisor or lead.

  2. Enter the program number, ABC, and SOP ID in the EOP Dialog window. The block header screen display appears.

  3. The Block Header Display is shown below.

    Figure 3.24.38-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. The system displays the entered ABC and Program Number. (If you entered an incorrect ABC or Program Number in the EOP Dialog window, exit the block header and start over by pressing <F9> then answering "Y" to the confirmation message "Cancel Block and Exit Application? All Data will be Lost!" .) Enter remaining fields as instructed. The block header display for transcribing tax returns contains the following prompts/fields:

    • ABC. The Alphanumeric Block Control number is a three-character code assigned to a block to track it during processing. This field cannot be entered or changed. It is generated by the system.

    • DLN. The Document Locator Number is the 12 digit number that uniquely identifies a block. Enter the first eleven digits. The twelfth (12th) digit is generated by the system. If the generated digit is incorrect, enter the correct digit.

    • BATCH. The Cart Batch Number identifies the cart on which the block is located.

    • COUNT. The Count is the number of documents in the block.

    • CR. The Credit amount is the sum of all the credit amount fields for the entire block.

    • DB. The Debit amount is the sum of the debit amount fields for the entire block.

    • TRCODE. The Transaction Code is a three-digit code used to identify activity on a taxpayer's account.

    • TRDATE. The Transaction Date is an eight digit number in MMDDCCYY format that corresponds to the date the document remittance is received by the IRS.

    • MFT. The Master File Tax Code is a two digit number that identifies the specific type of account to which a transaction is to be posted.

    • SECAMT. Secondary Amount is the sum of the secondary amount fields for the entire block. If there is no entry in this field, the system zero-fills the field.

    • SOURCE. The Source Code indicates the type of re-entry documents in the block.

    • YEAR. The Year is the last digit of the year for which the documents are to be applied.

    • PRIOR YEAR. Prior Year indicates that the documents are for a year prior to the current processing year. If there is no entry in this field, the system zero-fills the field.

    • RPS. The RPS Indicator identifies that RPS processing has been performed for remittances associated with the block of documents.

  5. If you receive a "Block mismatch" error message, correct any transcription errors. If you still receive the error message, make sure the data is valid by checking the tables in Exhibit 3.24.38-6 and Exhibit 3.24.38-7. If the data is invalid, notify the supervisor or lead.

  6. If you receive a "Block exists" error message, correct any transcription errors. If you still receive the error message, notify the supervisor or lead.

3.24.38.4.1.2  (01-01-2015)
Document Entry — OE

  1. After the block header information has been entered, the first section of the first document in the block is displayed. Enter data as instructed in the document-specific IRM. If the DLN is illegible, refer the block to the supervisor. If Section 01 is not completed, the block will not be stored on the system. Once Section 01 of the first document has been entered, the block can be resumed later.

  2. After each field has been entered press <Enter>, if necessary, to move to the next field. If no data is present for a field, press <Enter> unless another action is specified. If there is no additional data to be entered for the section, press <F6>/<*>. The Section Number field (Prompt "SECT" ) will be displayed. No entry should be made for sections where no data is present for any element in that section. Overlay the section number with the next section containing data.

    Note:

    Code and Edit is instructed to edit a slash on any blank form or schedule. However, this does not mean that a section in ISRP should not be transcribed if the information is provided on an attachment. EOPs must transcribe any information from an attachment.


  3. When you have entered all data from the document, enter "D" (End of Document) in the Section Number field to end the document. If you enter data in the last field of the last section of the document, the document will end automatically.

  4. Continue entering documents in the block in ascending serial number sequence (00, then 01, etc.). In a normal block, if the document serial number is not one number greater than the previous document, the system will display the error message "OUT OF SEQUENCE" or "NON ASCENDING" . If either of these messages is received:

    1. If you entered an incorrect serial number, correct the serial number and continue.

    2. If the serial number is correct, check the block for the missing document(s) and replace any document found out of sequence in the block.

    3. If the document expected by the system is missing from the block, overlay the generated serial number with the correct number for the next document and press <F7>. This will allow the out of sequence document to be entered.

    4. If the document has a duplicate Document Locator Number (DLN), or the DLN is missing, remove the document from the block and give it to your supervisor or lead.


    Note:

    If you are entering a Re-entry block, the system will accept non-sequential serial numbers without displaying the "OUT OF SEQUENCE" error message.


  5. If an incorrect or non-ascending serial number was entered, the system will display the error message repeatedly until the entry is corrected.

  6. After entering all documents in the block and if there are fewer than 100 documents, enter "EB" (End of Block) in the Section Number field to end the block. If there are 100 documents, the block ends automatically.

  7. After you have ended the block, you must access the Block Edit operation if you need to make any corrections to the block. If there are 100 documents in the block, you must make the corrections in the Block Edit operation. If the block contains fewer than 100 documents, you may make the corrections in the Block Edit operation or you may delete the End of Block by pressing <Alt>+<F10>, exit Block Edit operation and use OE Resume to make the corrections.

3.24.38.4.2  (01-01-2015)
Key Verification (KV)

  1. This section provides instructions for Key Verification (KV) of documents in which operators verify data previously transcribed into the ISRP system. The KV function consists of KV New and KV Resume. KV New is used when first starting to verify a block. KV Resume is used to resume verifying a block that was exited prior to verifying all documents in the block. Detailed instructions for transcribing different types of documents are located in document-specific IRMs.

  2. Key Verification (KV) takes place after a block has been completed in OE and consists of re-keying certain portions of the data that was entered during OE to ensure that accurate data is passed forward from ISRP to other systems for further processing. When there is a difference between the KV entry and the OE entry, the system signals the operator to make corrections as necessary.

  3. All block headers require KV. KV of other data in the block is determined by programming requirements and criteria set by SOPs.

  4. An operator must not verify a block of work that he/she previously entered unless authorized by management.

  5. To access a block for KV of work use the following instructions.

    Key Verification (KV)
    IF THEN
    You are starting KV of a block for which no KV has been performed,
    1. Select Key Verification→KV→New

    2. Enter ABC. Press <Tab>.

    3. Enter SOP ID if different from your SOP ID.

    4. Select OK or press <Enter>.

    If you are resuming KV of a block that has been partially verified,
    1. Select Key Verification→KV→Resume

    2. Enter ABC. Press <Tab>.

    3. Enter SOP ID if different from your SOP ID.

    4. Select OK or press <Enter>.

    Note:

    If a locked block message appears, contact the manager. The manager must release the block at the workstation.

3.24.38.4.2.1  (01-01-2015)
Block Header — KV

  1. After selecting key verification, enter the ABC and SOP ID of the block to be verified in the EOP Dialog window.

  2. If for any reason the block is not available for KV, the error message "Cannot KV this block. See your manager." will be displayed. Take the following action:

    1. Check the display to be sure the ABC and SOP ID were entered correctly, and correct as necessary.

    2. If you entered the data correctly, refer the block to the supervisor or lead for further action.

  3. Enter the block header information using the appropriate instructions. Enter the DLN for the block header from the first document of the block. Enter the remaining data for the block header. You can correct any data in the Block Header except the ABC.

  4. If the data you enter matches the OE operator entry, the system will display the first section of the first document of the block if full KV is set for the block. If the block is set to KV, the message "ALL SECTIONS VERIFIED" will appear and you will be placed in Command Mode.

  5. A field that has been generated will not have to be entered after initial verification of the field unless you change the data. However, fields that are populated from Document "00" will require the operator to press <Enter> to accept the data that is displayed.

  6. If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking "ARE YOU SURE?" . If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message "UNVERIFIED RECORDS — EXIT ANYWAY?" is displayed.

3.24.38.4.2.2  (01-01-2015)
Verifying Documents — KV

  1. Documents are verified one section at a time in ascending serial and section number sequence. Not all sections are required to be verified and some sections are only required to be verified if the section failed the zero balance routine.

  2. Sections that require validation are as follows:

    • The first section of every document input by Original Entry.

    • All sections that fail the zero balance routine.

    • Systemically required sections that were not input during Original Entry.

  3. If the result of the entity check during OE was a short entity, the Check Digit, Name Control and TIN fields will be bypassed with the Check Digit and TIN displayed. No entity check will be performed. If the OE entry is incorrect, you can back up to the incorrect field(s) and correct the data. The system will then perform an entity check.

  4. During KV you can insert a document that was omitted during OE.

  5. The system will display the section number. All other fields will appear as blanks.

  6. A required section that was not entered by the OE operator will be displayed for any corrective action. If there is no data present, press <Enter>.

  7. Entry and comparison of the last field required to be verified will end the document and the next document of the block to be verified will appear.

3.24.38.4.2.3  (01-01-2015)
Mixed Data/Missing Section or Document — KV

  1. The KV Operator can indicate that entity and data sections are mixed within a block by overlaying the section number with " MI" .

    1. If after verification of at least 10 documents the KV Operator determines that the data is still mixed, the block may be rejected only with the supervisor's concurrence.

    2. The mixed data indication causes the block to be rejected by the system during end of shift processing.

  2. If the system expects a serial number that is not in the block or one that should not be in the block (i.e., an extra document), examine the control form and documents within the block to determine:

    1. if the document requested by the system is an extra document entered by the OE EOP. If so, delete the document.

    2. if the document is missing from the block (document has either been withdrawn or lost after original entry). If so, enter "MS" in the section number. Each Section number for the missing document must have the "MS" overlaid in the Section Number field.

3.24.38.4.3  (01-01-2015)
Block Edit (BE)

  1. Block Edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. BE allows access to any block that has not been sent forward from ISRP for further processing.

  2. To access a block for BE use the following instructions.

    Block Edit
    IF THEN
    editing or reviewing a block already in the system,
    1. Select Block Edit

    2. Enter ABC. Press <Tab>.

    3. Enter SOP ID, or

    4. Instead of entering the ABC and SOP ID, you may enter the block DLN.

    5. Select OK or press <Enter>.

  3. EOPs can select a block of work for Block Edit when the block is in the following statuses:

    • OE Partial

    • OE Complete

    • KV Partial

    • Format Pending

    • Format Complete

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

  5. Quality Review (QR) can select a block of work for review by taking the following actions. The dialog request box is somewhat different for QR:

    Quality Review
    ACTIONS RESULTS
    1. Access BE as a Quality Reviewer BE Request Work Dialog box appears.
    2. Select criteria for BE by entering the appropriate data in the fields For example, enter the EOP User ID if selecting work for an individual employee. Enter Program Number if selecting work from a program, etc.
    3. Press <Enter> The select work dialog appears, with the Block DLN/RPSID/GPPID from which to select.
    4. Use arrow key to highlight the block Block is highlighted.
    5. Press <Enter> Section 01 of the first document is displayed.
  6. The block status must be OE complete to retrieve blocks using a QR ID. Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .

  7. All users are able to view data. EOPs are able to change data. Each processing site determines whether its QR operators are allowed to change data.

  8. Navigation is exactly the same for BE as for OE; and, the same rules apply when performing BE. All field validation rules and field type rules are the same.

3.24.38.4.4  (01-01-2015)
Instructions — OE, KV and BE

  1. This section provides information and instructions applicable to all VBDEA data entry operations — OE, KV, and BE.

3.24.38.4.4.1  (01-01-2015)
Coding and Editing

  1. Prior to being transcribed in ISRP, many documents are annotated with various markings and entries by IRS employees using red, orange, brown, green or purple pens/pencils. This process is known as coding and editing and may require you to enter data different from or additional to data originally appearing on the document. Enter edited data exactly as shown.

  2. Coding and editing consists of characters or edit marks written on a document or on a separate internal document called an " Edit Sheet" . Edit marks are:

    Code and Editing
    Edit Mark Description
    Underlining Indicates data to be transcribed
    Circling, Lining through or X-ing Indicates data not to be transcribed. Can be used for a form, section of a form or individual lines.

    Note:

    For individual lines, the "X" appears to the left of the item that will not be transcribed. There may be edited characters above or to the left to replace the data circled, lined through or X-ed.

    Note:

    Code and Edit will use the asterisk (*) instead of the "X" on Employment and Unemployment Tax Returns. See IRM 3.24.13 , Employment Tax Returns, and IRM 3.24.154, Unemployment Tax Returns, for a list of these forms.

    Slash Indicates a deleted form or schedule not being transcribed
    Asterisk (*) If in the entity area of the return, ignore. Elsewhere on the return, do not enter the data to the right of the asterisk
    Arrowing Indicates data to be entered in a different field other than where the taxpayer entered it. If the data is underlined (SCRIPS) or the arrow is double-headed (<———>), enter the data in both fields
    Green rocker A curved line in green pencil under a money amount indicating a payment received with a return
    Bracket or parentheses Indicates an amount to be entered as a negative
    Vertical line or decimal point Used to separate dollars from cents
    Check Mark Indicates that an entry has been manually math verified.
    Double slash followed by Dollar sign (//$) Used in the entity area to identify the beginning and ending of a foreign country code. For example, /EI/$ is edited for Ireland or /GM/$ is edited for Germany


    Note:

    If conflicting editing is present in the entity area, editing in orange always takes precedence.

  3. Special rules for green rockered items that are also asterisk-ed, X-ed or circled

    1. If the amount is asterisk-ed or X-ed, on the Tax Due or Balance Due line and a corrected amount is shown to the left of or just above the "X" or "*" , enter the green rockered amount as Remittance/Payment Received and the corrected amount as Tax Due or Balance Due.

    2. If the amount is asterisk-ed or X-ed, on the Tax Due or Balance Due line and no corrected amount is shown, enter the amount as the Remittance/Payment Received Amount in Section 03 and press <Enter> for the Tax Due or Balance Due.

    3. If the amount is circled and on the Tax Due or Balance Due line, do not enter the amount as the Remittance/Payment Received; but, enter it as the Tax Due or Balance Due.

  4. Only editing in red, orange, brown, green or purple should be transcribed unless the editing was done by the taxpayer. If unable to determine the editing, follow instructions in IRM 3.24.38.4.4.7.

3.24.38.4.4.2  (01-01-2015)
MUST ENTER Fields

  1. Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields and are color-coded on the VBDEA screen as described in IRM 3.24.38.3.3.2, and are denoted by stars (★★★★★★) in the "Fld. Term" column in the document-specific transcription instructions. If you try to bypass a MUST ENTER field without entering data, the system will stop on the field and generate the message "MUST ENTER FIELD" . Some MUST ENTER fields can be overridden as indicated in the specific instructions for the field. However, most require that something be entered. To continue entering data, use the following procedures:

    1. If there is data present for field, press <F9> to clear the error message and enter the data.

    2. If there is no data present for the field, enter a zero (0) unless otherwise instructed by the document-specific IRM.

3.24.38.4.4.3  (01-01-2015)
Mis-Blocked Documents and Documents with a Differing Formats

  1. If you find a mis-blocked document (such as a Form CT–1 in a Form 941 block) or a document with a format differing so greatly from the current format that it cannot be feasibly transcribed and has not been edited to conform to the current format (such as a Form 941 in the 1962 format in a current Form 941 block), process it as follows:

    1. Enter all fields of the document up to the Error Resolution System (ERS) Action Code field, if present.

    2. Enter "610" in the ERS Action Code field.

    3. If there is no ERS Action Code field in the program being worked:
      (1) Enter all fields of the document through the Condition Code field or the Received Date field whichever comes later.
      (2) Enter a "U" in the Condition Code field.

    4. If the return is a non-remittance return, end the document. Otherwise, end the section by pressing <F6>/<*>, proceed directly to Section 03, enter the Remittance/Payment Received and then end the document.

    5. Annotate the document.

3.24.38.4.4.4  (01-01-2015)
Correspondence Imaging System (CIS) Returns

  1. Correspondence Imaging System (CIS) is an inventory system for scanning all Accounts Management (AM) receipts into digital images and working the cases from those images.

  2. "CIS" returns are identified with "CIS Image-Do not correspond for Signature" stamped below the signature line or "CIS" annotated on the front of the return.

  3. Code and Edit will verify all edit marks on "CIS" returns.

  4. If unsure of edit marks, consult your lead or manager.

3.24.38.4.4.5  (01-01-2015)
Entity Processing

  1. BMF entity processing is designed to:

    • Ensure posting of the return to the correct Master File account;

    • Update the taxpayer's address as necessary; and

    • Avoid entering an entire address if it is the same as what is already on the Master File.


    Note:

    The source of the entity information (IRS supplied or taxpayer supplied, see paragraphs (2) and (3), below) and whether the taxpayer makes changes to IRS pre-printed information determines how much of the return's entity information is entered.


  2. IRS supplied information can appear in one of the following formats:

    • Standard label or pre-printed return. The information shown reflects the entity information currently on Master File. (A label which has no Check Digit or illegible Check Digit should not be treated as a standard label. Instead, treat it as taxpayer supplied entity information for purposes of entity processing.)

    • National Change of Address (NCOA) label or pre-printed return. NCOA labels are identified by black bars or pound signs printed vertically in the upper left corner of the entity area and no Check Digit. Some NCOA labels may also have the bars or pound signs printed horizontally above the address. (NCOA labels are treated as taxpayer supplied entity information for purposes of entity processing.)

  3. Taxpayer supplied entity information can be typed, handwritten, or generated by tax preparation software.


More Internal Revenue Manual