3.24.133  Residual Remittance Processing System

Manual Transmittal

November 26, 2013

Purpose

(1) This transmits a revised IRM 3.24.133, Integrated Submission Remittance Processing System (ISRP System), Residual Remittance Processing System.

Material Changes

(1) Editorial changes were made throughout this IRM.

(2) IPU 13U1050 issued 06-05-2013, Exhibit 3.24.133-13 Form Processing Table, add Form 8453C.

Effect on Other Documents

IRM 3.24.133, ISRP System, Residual Remittance Processing, dated October 26, 2012, effective January 01, 2013, is superseded. This IRM also incorporates the following IRM Procedural Update (IPU) - 13U1050 (issued 06-05-2013).

Audience

This IRM provides transcription instructions for processing remittances on the Integrated Submission and Remittance Processing System for data entry operators.

Effective Date

(01-01-2014)

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

3.24.133.1  (01-01-2014)
Introduction

  1. This IRM provides instructions for entering and verifying data from various taxpayer and other source documents and related remittances through the Original Entry (OE) and Key Verification (KV) functions of the Residual Remittance Processing System (RRPS), a part of the Integrated Submission and Remittance Processing (ISRP) system. It is of utmost importance that operators strive to transcribe and verify these payments with accuracy and efficiency. The payment source documents are grouped into categories for maximizing inputs. Payments are received with/for:

    • Tax Returns

    • Form 1040ES Form 1041ES

    • Non-scannable vouchers

    • Form 4868

    • Correspondence, notices, form and levy payments, etc.

    • Subsequent payments

    • Split or multiple conditions

    • Non-Master file payments (currently not used for processing)

    • Deposits to the General Fund

    • Deposits to the Deposit Fund

    • Deposits to the Refund Repayment Fund (currently not used for processing)

  2. To ensure accuracy and timely deposit, employees should familiarize themselves with the following IRMs:

    • IRM 3.8.44, Deposit Activity, Campus Deposit Activity

    • IRM 3.8.45, Deposit Activity, Manual Deposit Process

    • IRM 3.24.37, ISRP System, General Instructions

    • IRM 3.24.38, ISRP System, BMF General Instructions

3.24.133.2  (01-01-2014)
General Instructions Original Entry (OE)

  1. The Original Entry (OE) operators will create electronic payment posting vouchers by entering information into various screen formats, controlled by program number. The following program numbers will be used to identify the type of payment being entered.

    1. Programs 45510 and 15510 will be used for inputting payments received with tax returns and scannable vouchers.

    2. Program 44201 will be used for inputting payments received with Form 1040ES and program 11921 for Form 1041ES.

    3. Program 44701 will be used for inputting approved payments designated as extensions for Form 1040 received with Form 4868 (Secondary transaction code (TC) 460 is systemically generated).

    4. Programs 45500 and 15500 will be used for inputting payments received with various receipts, notices, form and levy payments, approved Form 4868 designated as extensions for Form 709 and Form 8736 (Secondary TC 460 must be input). These program numbers can also be set up for "must enter" fields by the SOP.

    5. Programs 45503 and 15503 will be used for inputting payments received with subsequent payments.

    6. Program 00000 will be used for inputting payments received with split or multiple conditions.

    7. Program 00001 will be used for inputting payments received as Non-Master File payments (unavailable).

    8. Program 00002 will be used for inputting payments received for deposit to the General Fund.

    9. Program 00003 will be used for inputting payments received for deposit to the Deposit Fund.

    10. Program 00004 will be used for inputting payments received for deposit to the Refund Repayment Fund (unavailable).

      Note:

      In order to maximize batch volumes, different types of work may be input under a single program number not designated for their specific use, as long as returns are not mixed. For example, Individual Master File (IMF) and Business Master File (BMF) payments of all types may be entered under program 45500, as long as the Master File Tax (MFT) code and other differing fields are input for each transaction as they change. Processing work in this manner is acceptable and preferred since the ISRP program number is not output to other systems. Program numbers are simply used to open a template for data input based upon the work type needs.

  2. The batches of work received from the Pre-Batch/Clerical function will contain Block Header information that will be used to control the batch of remittances and related source documents throughout payment processing. Some information from the Block Header will be generated into each of the individual payment records. The following items will generate into the individual payment records:

    • Remittance Processing System Identifier (RPSID)

    • Transaction Code

    • Master File Tax Code (MFT)

    • Tax Period

    • Transaction Received Date

    Note:

    Refer to IRM 3.8.44 Exhibit 28 Master File/Non-Master File Form/Program Processing Table, for additional form processing information.

  3. Along with the Block Header, a batch of work will contain a Form 11355, Batch Separator Scan, which will be used at the NDP600 Transport to associate the electronic payment records, created at OE, with the checks for reconciling and balancing purposes.

  4. After the Block Header is entered, the system is ready for input of the individual payment records.

  5. The individual payment record serial number will be generated starting with "00" and continuing through "99" , or until input of the batch is complete, whichever comes first. The serial number increases by one each time a payment record is entered into RRPS. The section number will also be generated.

  6. Some of the data elements do not need to be entered in the individual payment records if they match the data element(s) in the Block Header. In these cases, pressing <ENTER> will generate data into the individual payment record fields.

  7. Pay particular attention to use of the <ENTER> key as specified in the Fld. Term. column of the Block Header sheet. If no data is present for an element and an <ENTER> key appears in the Fld. Term. column, press <ENTER> to advance. If there is no additional data for the document, press <F6> to advance to the first MICR field, scan the remittance, and continue to the next document.

  8. If an operator enters a money amount containing more than the valid maximum number of characters, the system will respond with a beep and an error message. Press <F9> to clear the error message and <F10> to clear the field. Re-enter the money amount or pull and route per local pullout procedures.

  9. If during Original Entry (OE) and/or Key Verification (KV), the source documents or remittances become mixed, the operator can go back to previous document(s) and correct the mixed situation. Use <F9> to access Command Mode. The following table lists the keys available in Command Mode and their function:

    Function Key Action
    <ENTER> Pressing the <ENTER> key without entering a command causes no action. If a command has been entered and then the <ENTER> key is pressed, the command is executed.
    <F1>, PREVIOUS SECTION Moves to the previous section in all sections except for Block Header.
    <F2>, NEXT SECTION Moves to the next section.
    <F3>, EDIT Returns operator to Edit mode.
    <F4>, APPEND TO END Returns operator to Append mode.
    <F5>, FIND VOUCHER Initiates a search to find a document and section within the block.

    Note:

    The first prompt is for the document and the second prompt is for the section within the document.

    <F7>, DELETE VOUCHER Deletes a section or document within the block except for Block Header. If in section 01, this key will delete the document.
    <F8>, INSERT V/C Inserts voucher in the current document.
    <F9>, EXIT Exits the operation.
    <F10>, Clear Field Clears the field
    <F11>, PREVIOUS VOUCHER For all sections except Block Header and 1st document, moves to previous document.
    <F12> NEXT VOUCHER Moves to the same section of the next document except when the current document is the last document in the block.
    Page Up Moves to previous section for all sections except Block Header.
    Page Down Moves to next section.
    Delete Deletes section except for Block Header.

  10. If there are additional source documents and remittances remaining after serial number "99" has been transmitted, route the extra documents back to Pre-Batch/Clerical to be re-batched (see Exhibit 3.24.133-15, RPS Pull-Out Tag), or add them to your next batch of work, if similar.

  11. When the serial number "99" is transmitted, the system will close out the batch and display the EOP Dialog Box at the "ABC" prompt for the next batch of work.

  12. If a batch has fewer than 100 documents and the last document has been entered and accepted, close the batch by overlaying the Section Number with "EB" . The system will close out the batch and display the Dialog Box at the "ABC" prompt for the next batch of work.

  13. If the next batch of work does not have the same program number as the previous batch, enter the new program number followed by the new "ABC" . (Use "TAB" key to go between Program, ABC, and SOP).

3.24.133.3  (01-01-2014)
Key Verification (KV)

  1. All instructions covered for OE will apply to KV unless mentioned otherwise.

  2. Individual payment records are verified one element at a time in ascending serial and element sequence. The number of payment record data elements to be verified depends on the type of tax document being processed.

  3. A document that was not entered by the OE operator cannot be input during the KV operation. This document must be pulled and sent to be re-batched and input under another batch control.

  4. The OE entry of a valid Check Digit, will be signalled by the cursor skipping the taxpayer identification number (TIN), e.g. employer identification number(EIN) and social security number (SSN) and Check Digit fields.

    1. If the cursor does not bypass these fields, the KV operator should begin with the TIN.

    2. If the cursor does bypass these fields, the KV operator should begin with the first element after the Check Digit (CD)/Name Control (NC)) field.

  5. If a discrepancy on any field between OE and KV occurs, an error message window will display the error condition. Follow screen prompts and make necessary corrections to the field in error.

  6. If the data in the Block Header miss-matches between OE and KV, the KV operator has an opportunity to correct the entries. Press the <F9> key to clear the error message window. The KV operator can then make any necessary corrections. Care should be taken when making corrections to the Block Header, since several data elements duplicate into all the records in the batch.

    1. When the miss-match in the block header involves any of the following fields: Tax Period, Transaction Date or MFT Code, DO NOT CORRECT THE ENTRY AND RELEASE THE BLOCKHEADER but EXIT the block of work by pressing <F9> to clear the error message and pressing <F9> again to continue to exit the block.

    2. The block of work should be given to your supervisor.

    3. The supervisor will ensure the block of work is set for full KV before returning it for verification.

    Note:

    Check with your supervisor before changing the RPSID number in the Block Header.

  7. If the KV operator changes any fields of the Block Header that are generated, then all records within that batch must be verified to ensure accuracy of the data. See the preceding paragraph, (6).

  8. During KV, it may be necessary to remove a source document and remittance (or group) from processing. Removal of a source document and remittance should only occur under the following situations:

    1. A source document is mis-batched, e.g. a Form 1040 tax return mixed in a batch of Form 941.

    2. There is an invalid entry on the source document which cannot be corrected without research, e.g., a missing Taxpayer Identification Number (TIN) or a TIN other than 9 digits.

    3. A transaction was entered by the OE operator, but the source document and/or the remittance cannot be located in the batch.

    4. The check has been cancelled.

  9. If a transaction must be deleted by the KV operator, the delete function on the Function Key Menu will be used. Once the record is deleted, the source document and remittance will be routed to Pre-Batch/Clerical to be combined with other items of like work. See Exhibit 3.24.133-15 RPS Pull-Out Tag.

  10. During the KV process, if it becomes necessary to reject an entire batch of work, the KV operator will enter "RB" in the section number. The rejected batch of work is routed back to Pre-Batch/Clerical for correction or re-batching.

  11. The reject action must be used only when there is no other feasible correction action available. These cases must be decided by the immediate supervisor with consideration given to the number of documents in the batch.

  12. A KV operator must not verify a batch of work that he/she previously entered unless authorized by the supervisor.

3.24.133.4  (01-01-2014)
Generated Data

  1. The Serial Number and Section Number 01 will always be generated. The system will bypass these elements, and no entry will be required during OE or KV.

  2. The tax period, transaction Date, transaction code and Master File Tax (MFT) code will be generated from the Block Header. The generated data will NOT be available for verification unless it has been changed. Therefore, before releasing the Block Header, be sure the data is correct.

  3. The OE operator must enter the tax period, transaction received date, transaction code and MFT code when the data on an individual record is different from the data in the Block Header. If the data is NOT different from the Block Header, press <ENTER> and the system will generate the information into those fields. The EXCEPTION occurs when the "Must Enter" indicator is set at OE. When this functionality is activated, the OE and KV operator will need to enter the received date and the tax period field 100 percent of the time. No information will generate into those two fields.

    Note:

    Supervisor, see IRM 3.24.202, Supervisory Operator's Manual, for instructions on setting OE/KV indicators.

  4. The KV operator will verify only the fields identified for verification. The information in the tax period, transaction received date, transaction code and/or MFT code will NOT be verified typically, unless they are different from the Block Header Information: however, the data must be sight verified. Programs 15500 and 45500 will require 100 percent verification because of the frequency of change in the four elements mentioned above. Additionally, programs 15500 and 45500 may be set for "Must Enter" . If this is the case, see (3) above for specific processing guidance.

  5. If the KV operator changes elements in an individual record that were generated from the Block Header, the KV entries will be retained.

  6. The designated payment code is generated into each document with data originating from Document "00" . Once changed, the value is generated from then on, until it is changed again.

  7. The IRS deposit account number is generated from Document Serial Number "00" into each of the succeeding documents, until changed. When changed, the value is generated from then on, until it is changed again.

3.24.133.5  (01-01-2014)
Taxpayer Identification Number (TIN)

  1. A taxpayer identification number (TIN) is a nine digit identification number required on all documents. The TIN can be either a social security number (SSN) or an employer identification number (EIN). The following rules apply to the SSN or EIN element.

    1. If the first digit in the SSN is a "T" , ignore the "T" and enter the 9-digit TIN. If less than 9 digits, pull the item from processing.

    2. If identical SSNs are shown for the primary taxpayer and spouse, enter as shown.

  2. Remove the source document and related remittance from processing and route per local pullout procedures (See Exhibit 3.24.133-15 RPS Pull-Out Tag) if the following conditions exists:

    • No TIN is present

    • Less than nine digit TIN is present

    • More than nine digit TIN is present

    • Multiple TINs are present

    • TIN is illegible

3.24.133.6  (01-01-2014)
Check Digit (CD) for OE/KV

  1. Source documents can have either a Check Digit (CD) or name control (NC). Enter the Check Digit using the following procedures.

    1. If the document has a complete, legible TIN, enter the two alpha characters as shown or edited on the label or document. It will not be necessary to press the <ENTER> key.

    2. If the Check Digit is valid, the Name Control (NC) field will be grayed-out.

    3. If the Check Digit is illegible, enter the Name Control.

    4. If the Check Digit is invalid, the error message window will display INVALID CHECK DIGIT.

    5. Check the Check Digit and TIN fields for errors.

    6. If the TIN was entered incorrectly, press <F9> to clear the error message, and <F1> to return to the TIN field and correct the entry. Press <ENTER> to return to the Check Digit field and continue.

    7. If the Check Digit was entered incorrectly, press <F9> to clear the error message and enter the correct Check Digit.

    8. If both the Check Digit and TIN are correct, press <F9> to clear the error message, press <F2> to delete the Check Digit and continue to the Name Control field. Enter the Name Control.

3.24.133.7  (01-01-2014)
Name Control for OE/KV

  1. If the source document does not have a Check Digit, enter the name control using the following procedures.

    1. Press <ENTER> to skip the Check Digit field. The Check Digit field will be grayed-out, and the cursor will be positioned in the Name Control field.

    2. Enter the four character name control from the source document. Honor editing if present. See IRM 3.24.37, General Instructions or IRM 3.24.38, BMF General Instructions, for name control determination. It will not be necessary to press <ENTER> if four characters are entered.

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

    4. If the Name Control is missing or illegible, pull the document and the remittance route per local pullout procedures. See Exhibit 3.24.133-15 RPS Pull-Out Tag.

  2. Check Digit and Name Control fields cannot both contain entries.

3.24.133.8  (01-01-2014)
General Remittance Information

  1. Types of possible remittances the IRS may receive can include any of the following:

    • Personal Check

    • Money Order

    • Cashier Check

    • Cash, refer to your supervisor for guidance

    • Business Check

    • Certified Check

    • Voucher Check

    • Treasury Check

    • Draft/Postcard Type Check

    • Irregular Checks, pull from processing and route per local pullout procedures

    • Foreign check drawn on U.S. dollars

      Note:

      Foreign checks may be processed through RPS when payable in U.S. dollars through a U.S. bank. The U.S. bank's routing symbols and a nine digit routing number must be printed in magnetic ink in the lower left corner of the check. If the check fails to meet any of these conditions, pull the remittance and document from processing and route per local pullout procedures. See Exhibit 3.24.133-15 RPS Pull-Out Tag.

  2. If a remittance is not made payable to the United States Treasury or one of the acceptable payees listed within the following figure, pull the remittance and source document and route per local pullout procedures.

    Figure 3.24.133-1
    Payee Accept/Reject Overstamp/
    Endorse
    Internal Revenue Service Accept No
    United States Treasury Accept No
    U.S. Treasury/
    U.S. Treasury
    Accept No
    Department of the Treasury/
    Department of Treasury
    Accept No
    IRS Accept Overstamp
    Director (or Commissioner) of Internal Revenue Accept Overstamp
    Estimated Tax Accept Overstamp
    Federal Tax Deposit (FTD) Accept if clearly intended as FTD payment Overstamp
    Social Security Administration (or SSA) Accept if received with SSA Form 4511 Overstamp
    FICA Accept Overstamp
    Blank Accept Overstamp
    Other U.S. Government Agency Accept Overstamp
    Taxpayer (personal check or money order) Accept if taxpayer has endorsed. Reject if taxpayer has not endorsed. Endorse "For Deposit Only - United States Treasury" below last endorsement.
    Third Party Reject unless third party has endorsed. If third party has endorsed the check over to the taxpayer, the taxpayer must also have endorsed. Endorse "For Deposit Only - United States Treasury" below last endorsement.
    Variations of any agency or department of the United States Government should be construed to be a payment to the United States Government. Accept Overstamp
    State Agency or Franchise Tax Board Accept if money amount matches the Federal Document. Overstamp

3.24.133.9  (01-01-2014)
Money Amounts

  1. A partially complete remittance may be processed, whether signed or not, as long as the money amount can be determined and the bank routing and account information is present at the bottom of the remittance.

  2. Dollars and cents are entered for every remittance amount. The following figure provides procedures for entering money amounts when the cent portion of the numeric amount needs clarification.

    Figure 3.24.133-2

    If... Then...
    no cents are present enter two zeros.
    cents are lined through enter two zeros.
    one digit of the cents is present enter the digit shown followed by one zero.
    no dollar amount is present but there are cents on the remittance enter the cents without any zeros to the left of the decimal.

  3. The numeric amount on the remittance will normally be used for processing unless there is an amount annotated above the remittance date line. When present, use the annotated money amount for processing. There may still be times when the money amount to use is questionable. The following table should be used to determine how to process the payment:

    Figure 3.24.133-3

    If... Then...
    the numeric amount is legible and matches the written amount process the payment using the numeric amount.
    the numeric amount is illegible process the payment using the written amount. Annotate, in pencil, the amount used above the remittance date line.
    the numeric and written amounts do not match, and the numeric amount matches the source document process the payment using the numeric amount.
    the numeric and written amounts do not match, and the written amount matches the source document process the payment using the written amount. Annotate, in pencil, the amount used above the remittance date line.
    the numeric and written amounts do not match, and neither one matches the source document process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    the numeric and written amounts are illegible or blank or if a determination cannot be made pull the source document and related remittance and route to Payment Perfection.

    Note:

    The annotated amount is a courtesy and for internal use only.

  4. When inputting a singles batch of work, there should be one remittance with one source document. If multiple remittances for one source document are discovered at OE, pull the source document and all the related remittances and route per local pullout procedures. See Exhibit 3.24.133-15 RPS Pull-Out Tag.

  5. When inputting a singles batch of work, there should be one remittance with one source document. If multiple remittances are discovered at KV, delete the transaction and route per local pullout procedures. See Exhibit 3.24.133-15, RPS Pull-Out Tag.

3.24.133.10  (01-01-2014)
Questionable Payments

  1. Sites may receive questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

    • Unusual or no financial organization names

    • Monetary instruments printed on check quality paper or photocopying paper

    • Monetary instruments that reference Title 31 USC 371

    • No bank routing information (All American checks have a nine digit number surrounded by symbols |:|:,e.g. |:123456789|:.)

    • A lien number

    • The words "Certified Bankers Check" , "Public Office Money Certificate" , or "Certified Documentary Draft" , "Lien Draft" , "Certified Money Certificate" , and "Comptroller Warrant"


  2. The majority of the bogus remittances are received by certified or registered mail. They may be accompanied by the following documents:

    1. A letter requesting a refund for overpayment or the taxpayer renouncing his/her U.S. citizenship.

    2. A document titled "WARRANT PROCESSING PROCEDURES" has been attached to several of the bogus remittances. THIS IS NOT A LEGAL OR VALID DOCUMENT. DO NOT PROCESS A REMITTANCE BECAUSE IT IS ATTACHED TO THE WARRANT PROCESSING PROCEDURES.

  3. Upon receipt of a suspicious remittance, process using the following procedures:

    Suspicious Remittance
    Avoid removing evidence, such as lifting finger or palm prints. Handle the remittance, envelope and any correspondence as little as possible. Place remittance in check saver.
    Immediately contact your manager and the Questionable Refund Coordinator in the Treasury Inspector General for Tax Administration (TIGTA) at your Campus if there is any doubt about the legitimacy of a particular remittance.
    Do not contact the taxpayer, payer, banking institution or remitter indicated on the remittance to ascertain if the item is legitimate or not.
    Do not refer to or discuss the questionable remittance with anyone or any agency outside the IRS. This includes supplying photocopies of the item or a fax of the item to anyone other than an authorized IRS employee.
    In the event the Fraud Detection Center chooses not to pursue the matter, the manager will coordinate with the Payment Perfection Unit to return the suspicious remittance to the taxpayer.
    1. A money order as defined in Treasury Regulation 301.6311–1 is an instrument issued by a United States post office, bank, express, telegraph, or domestic building and loan association, as defined by IRC7701(a)(19), or by a similar association incorporated under the laws or a possession of the United States, or such other organization as the Commissioner may designate.

    2. A check must be drawn on banks and domestic building and loan associations incorporated in the United States and must contain magnetic encoding. IRS personnel cannot accept a check when it is a known fact that the bank or financial institution does not exist (Banks that have been closed for one reason or another and did not merge with another financial institution.).

    3. A sight/site draft (a form of check negotiable through commercial banks) requires a service charge to process. This fails Treasury Regulation 301.6311–1 only if there is no deduction for exchange or other charges).

    4. Lien drafts, Certified Bankers checks, Public Office Money Certificates, Certified Documentary Drafts, Comptroller Warrants and Certified Money Certificates are not legal negotiable remittances and cannot be accepted by the Internal Revenue Service.

    5. Remember to immediately contact the Questionable Refund Coordinator in the Fraud Detection Center at your site upon receipt of a bogus or questionable remittance.

3.24.133.11  (01-01-2014)
Dates

  1. The tax period and the transaction received date, except in the Block Header, should be entered using the following procedures:

    1. The tax period (YYMM format) is the period ending for the payment record and is entered from various areas on the different source documents.

      Number Tax Period (YYMM Format)
      1. For IRS Use Only
      2. Return Period
      3. Tax Period
      4. Period Ended
      5. Period Ending Date
      6. Year Ending
      7. Taxable Year
      8. Year Ended
      9. Tax Period Ended
      10. Taxable Period

    2. The transaction received date (MMDDYY format) is the official received date on the face of the source document. The received date may also be edited in green on the face of the document. Timely filed tax returns usually do not have a transaction received date on them but it will generate from the Block Header into the individual records.

  2. Apply a single payment with multiple tax periods listed on the source document to the oldest listed tax period, unless otherwise noted by the taxpayer.

  3. If there are two or more transaction received dates on the source document, use the earliest official date stamp as the remittance received date.

    1. Transaction received dates 6 months or older than the current processing date may be input once the Payment Perfection Unit research has verified the remittance as an acceptable payment.

    2. If an error message appears after entering the older date:

    • Press <F9> to clear the error message.

    • Enter the older date again.

    • If a match, the system will accept the date, if not a match with the first entry, the operator will start over with the first step.

  4. If the transaction received date (when required) or the tax period are illegible or missing, pull the document and remittance from processing and route per local pullout procedures. See Exhibit 3.24.133-15, RPS Pull-Out Tag. All pulled documents must include a transaction received date. If a document is pulled because it does not have a received date, use the date from the block header in order to maintain date integrity during re-batching.

3.24.133.12  (01-01-2014)
Illegible/Incomplete Elements

  1. Elements on a source document that are illegible or incomplete, other than received date, should be corrected by the OE or KV operator if possible. This includes searching documents, remittances and attachments for the correct data. If the correct data cannot be found or if fields are not present or are illegible, pull the source document and related remittance, tagging it with the received date from the Block Header and route per local pullout procedures. See Exhibit 3.24.133-15 RPS Pull-Out Tag.

3.24.133.13  (01-01-2014)
Mis-sorted/Mis-batched Source Documents

  1. If a source document is mis-batched, e.g. Form 1040ES mixed in with a batch of Form 941 ; or Form 1120 mixed in with a batch of Form 1040, pull the mis-batched source document and the related remittance and route to Pre-Batch/Clerical Unit for re-batching into the correct program. In order to maintain transaction received date integrity when re-batching, tag the work with the proper received date. See Exhibit 3.24.133-15, RPS Pull-Out Tag.

    Note:

    It is acceptable to have mixed MFTs, both IMF and BMF, within a subsequent payment and voucher type batch of work as long as the MFTs within the batch are transcribed when different from the Block Header MFT.

    Note:

    If an unsigned return is noticed during regular processing it should be pulled, and given to manager or designee for immediate re-batching and processing. See Exhibit 3.24.133-13, Form Processing Table.

3.24.133.14  (01-01-2014)
Magnetic Ink Character Recognition (MICR) Reader

  1. The Magnetic Ink Character Recognition (MICR) Reader is used to scan and capture the MICR data from the bottom of the checks and money orders. The MICR data is included in the individual payment record and is used to associate the check with the electronically created voucher during transport processing.

  2. If the MICR Reader fails to read the MICR line on the bottom of the remittance, the MICR line must be key entered by the OE operator. If the information is missing or illegible, pull the remittance and document then route to Payment Perfection Unit. See Exhibit 3.24.133-15, RPS Pull-Out Tag.

  3. The MICR Data Line consists of four fields. These fields are listed below along with the length of each field.

    • MICR# Auxiliary (AUX) Field—up to 16 characters

    • MICR# Routing (RTN) Field—up to 9 characters

    • MICR Account (ACCT) Field—up to 16 characters

    • MICR Transit (TRAN) Field—up to 6 characters

    Note:

    The RTN and ACCT field are "Must Enter" fields. If these fields are missing, illegible, or too long pull the remittance and document then route to Payment Perfection Unit. See Exhibit 3.24.133-15, RPS Pull-Out Tag. The AUX and TRAN fields are optional with only one or the other present on the remittance.

3.24.133.15  (01-01-2014)
Accessing IDRS

  1. The Payment Perfection employees will be able to access the Integrated Data Retrieval System (IDRS) and enter information into an RRPS terminal.

  2. A Form 1332, Block Selection Record (block header) must accompany the batch of work requiring research or data entry. The program number on the Block Header will be used to pull up the appropriate screen for input of data into RRPS.

  3. The Payment Perfection employee will log on to RRPS using the instructions found in the Lockheed Martin Federal System (LMFS) User Guide, Document 97–209.

  4. After logging on to the system, the Data Entry Operations Window will appear.

  5. From the Original Entry Menu, select "OE" . Selection of the "NEW" option will bring up the "EOP Dialog" box.

  6. Enter the program number and press the "TAB" key and enter the "ABC" from the Form 1332-BBTS, and <ENTER> or click on "OK" . The "Block Header" screen will appear.

  7. After the Block Header screen is available, the screen/window must be sized to allow the IDRS screen/window to share the viewing space.

  8. Use the mouse to bring the bottom of the screen up to, and just under the "OE Status" line of the Block Header screen/window.

  9. After sizing the Block Header screen/window, press the "Windows Logo" key to open the task bar and "Start" menu.

  10. Select "IDRS Access" from the "Start" menu. The IDRS Access screen/window will be presented.

  11. Size the IDRS window to be able to see both the Block Header screen/window and the IDRS screen/window.

  12. Log on to IDRS using current log on procedures.

  13. Before researching account information on IDRS and entering that information in RRPS, the Block Header information must be entered. Procedures for entering the Block Header are found in Exhibit 3.24.133-1, Block Header Data Entry.

  14. After input of the Block Header has been completed, the RRPS OE Display screen/window will appear for inputting information and creating the electronic voucher. Research each individual item, and enter the IDRS displayed data from the IDRS window into the RRPS OE Display screen/window.

  15. Procedures for entering information by Program Number into RRPS OE Display screen/window can be found in Exhibit 3.24.133-2 through Exhibit 3.24.133-9.

  16. Continue entering data until the batch of work is complete or serial number "99" is reached. If less than 100 items are entered, end the batch after the last item is entered. Press <F1> to back up to the "Sect:" prompt, and enter "EB" to end the batch. The system will automatically end the batch after item "99" is transmitted.

3.24.133.16  (01-01-2014)
Program Numbers

  1. The specific instructions for entry of the Block Header data elements and individual program number data elements are in Exhibit 3.24.133-1 through Exhibit 3.24.133-12. The following are valid program numbers for creating electronic payment posting vouchers.:

    • Program 11921 — Form 1041ES

    • Program 15500 — Various BMF payments

    • Program 15503 — Various BMF subsequent payments, BMF non-scannable vouchers

    • Program 15510 — BMF Tax Return payments, BMF non-scannable vouchers

    • Program 44201 — Form 1040ES

    • Program 44701 — Form 4868 (Timely)

    • Program 45500 — Various IMF payments

    • Program 45503 — Various IMF subsequent payments

    • Program 45510 — IMF Tax Return payments, IMF non-scannable vouchers

    • Program 00001 — Non-Masterfile payments(unavailable)

    • Program 00002 — General Fund deposits

    • Program 00003 — Deposit Fund deposits

    • Program 00004 — Refund Repayment deposits (unavailable)

  2. The data elements for the Block Header are entered from Form 1332-BBTS which will be with the batch of work.

  3. Instructions for entry of the Block Header data elements for Program 00000 are in Exhibit 3.24.133-10: (Splits and Multiples).

  4. Data elements, by program number, will be entered until a batch of work is complete, or serial number "99" is reached. If less than 100 items are entered, end the batch after the last item is entered. The system will automatically end the batch after item "99" is transmitted.

3.24.133.17  (01-01-2014)
Program 00000 Splits and Multiples Blocks

  1. Splits and Multiples are processed using Program Number 00000. The Block Header screen in this case only prompts to enter an "S" for Splits or an "M" for Multiples.

    1. Bundles in split batches will normally have multiple source documents and one remittance.

    2. Bundles in multiple batches will have one source document with several remittances.

      Note:

      Each group of splits or multiples is called a bundle. You can enter multiple bundles within a batch of work.

  2. Several splits and multiples can be entered under one RPSID number, by following the procedures in Exhibit 3.24.133-10 and Exhibit 3.24.133-11. When entering several splits or multiples in a batch with the same RPSID, the operator will not need to enter a new Block Header if the program number is already in use or has been used. See Exhibit 3.24.133-9, Exhibit 3.24.133-10, Exhibit 3.24.133-11, and Exhibit 3.24.133-12 for specific splits and multiples processing procedures. These exhibits are in the form of step/action tables due to the special processing functionality associated with this type of work.

3.24.133.18  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.133-1 
Block Header Data Entry

3.24.133 - 1 Block Header Data Entry
Source Document or Record:
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC <ENTER> The "ABC" will be generated.
(2) Block DLN DLN <ENTER> Enter the 6 digit RPSID number from the "Document Locator Number" box of Form 1332-BBTS.
(3) Tax Period TP <ENTER> Enter the 4 numeric digits in the YYMM format located in the "Batch Control Number" box of Form 1332-BBTS. (Century "CC" will generate).
Tax Period "0000" is valid for General and Deposit Funds, Programs 00002, 00003, and MFT 52 and MFT 53.
(4) Transaction Code TRCODE <ENTER> Enter the Transaction Code from the "Transaction Code" box in the upper right corner of Form 1332-BBTS.
a. Form 1040ES, always enter 430.
b. For Form 4868, always enter 670.
c. For Form 1041ES, always enter 660.
d. For Form 8210, CP 2000, CP 2100, CP 2102, CP 2501, Notice 972, always enter 640.
f. For programs 00002 and 00003, always enter 000.
g. For return payment vouchers (Form 1040-V, Form 941-V, etc.) always enter 610.
(5) Transaction Date TRDATE <ENTER> Enter the 6 numeric digits in MMDDYY format from the "Date" box of Form 1332-BBTS. (Century "CC" will generate).
(6) Master File Tax Code MFT <ENTER> Enter the 2 numeric digits from the "MFT Code" box of Form 1332-BBTS.
"00" always for General and Deposit Funds, Programs 00002 and 00003.
Note: This field must always be present. If the MFT is missing, incorrect or cannot be determined, return the block to the supervisor who will obtain an MFT code.

Exhibit 3.24.133-2 
Programs 15510, 45510, 44201, and 11921

3.24.133 - 2 SECTION 01
Source Document or Record: Programs 15510, 45510, 44201, and 11921
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block.
c. Enter "ES" to end a split.
d. Enter "RR" to enter remittances for a split or multiple.
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits as shown under caption "Your Social Security Number" , "ITIN" , "SSN/EIN Box" , "SS Account No." , "Identifying No" . See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form, enter the Check Digit shown to the left of the TIN.
a. If not present, press <ENTER>.
b. See IRM 3.24.133.6 for additional instructions.
c. For the error message INVALID CHECK DIGIT, see IRM 3.24.133.6 for additional instructions.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control. See IRM 3.24.133.7 for additional instructions.
(6) Primary Transaction Amount AMT1 <ENTER> Enter the numeric amount from the Remittance (check, money order, etc.). Enter DOLLARS AND CENTS. Omit dollar signs, commas, and decimal points. See IRM 3.24.133.9 for additional instructions.
(7) Tax Period TAXPR <ENTER> Press <ENTER> to accept the default from the Block Header.
If the Tax Period is different than the block header, enter the new Tax Period in YYMM format (the Century "CC" will generate).
a. Form 941, current quarter returns, cannot be mixed with prior quarters. If mixed, pull from block.
b. Form 1040, Form 1040A and Form 1040EZ current year returns cannot be mixed with prior year returns. If mixed, pull from block.
c. See IRM 3.24.133.11 for additional instructions.
(8) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the block header. The Transaction Date is shown as follows:
a. "IRS" or "Internal Revenue" Received Date stamp, stamped on the face of the return.
b. Edited on the source document.
c. Form 4868 - timely filed, press <ENTER>.
d. See IRM 3.24.133.11 for additional instructions.
(9) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - enter up to 16 characters ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN <ENTER> d. MICR#RTN - enter 9 characters ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If RTN is illegible, see IRM 3.24.133.14.
    MICR ACCT <ENTER> g. MICR ACCT - enter up to 16 characters ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14.
    MICR TRAN <ENTER> j. MICR TRAN - enter up to 6 characters ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If the TRAN is missing or illegible, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered.
See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-3 
Programs 15500 and 45500

3.24.133 - 3 SECTION 01
Source Document or Record: Programs 15500 and 45500
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block.
c. Enter "ES" to end a split.
d. Enter "RR" to enter remittances for a split or multiple.
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits as shown:
a. Form 809, (Pt.1) - in the "Identifying No." box.
b. Form 3244 - in the "SSN/EIN" box.
c. Form 4907 - in the "Taxpayer Identifying No." box.
d. If the document is computer generated reflecting a Check Digit, the account number (TIN) will appear to the right of the Check Digit.
e. See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form, enter the Check Digit as follows:
a. Form 4907 - above the First Name Line.
b. Other Computer Generated Form - 2 spaces to the left of the TIN in the uncaptioned area.
c. If not present, press <ENTER>.
d. See IRM 3.24.133.6 for additional instructions.
e. For the error message INVALID CHECK DIGIT, see IRM 3.24.133.7.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control. See IRM 3.24.133.7 for additional instructions.
(6) Primary Transaction Code CODE1 <ENTER> Enter the 3 digit code, if different from the Primary Transaction Code that was entered in the Block Header. The Primary Transaction Code will be stamped or edited before or after the Primary Transaction Amount.
a. On computer generated form, the Primary Transaction Code will follow the return period and may be corrected by editing.
b. Form 809 - left of the "Tax" or left of "Interest" if no tax shown. If Tax and Interest are edited with an "X" , enter "670" by the "Amount Received" .
c. Form 4907 - on "Tax Line" or enter "670" if written by the "Amount Received" .
d. Form 3244 - Enter the Primary Transaction Code associated with the amount.
e. If the Primary Transaction Code is not present with an amount, or if partially present, withdraw the source document and related remittance from the block and route to Payment Perfection.
(7) Primary Transaction Amount AMT1 <ENTER>
a. Enter the numeric amount from the Remittance (check, money order, etc.). Enter DOLLARS AND CENTS. Omit dollar signs, commas, and decimal points.
b. Installment Agreement User Fee (IAUF):

Note:

Beginning January 01, 2010, Installment Agreement User Fees will no longer be necessary. They will be processed systemically by a weekly IDRS Correction Run Known as the User Fee Sweep.


See IRM 3.24.133.9 for additional Instructions.
(8) Tax Period TAXPR <ENTER> Press enter to accept the default from the Block Header.

Note:

If the field has been designated as a must enter field by the Manager, enter the Tax Period even if it is the same as the Block Header.


If the Tax Period is different than the Block Header, enter the new Tax Period in YYMM format (the Century "CC" will generate).
The Tax Period will be shown as follows:
a. Form 809, Form 3244 - in the "Tax Period" box.
b. Form 4907 - to the right of "MFT" Code.
c. IAUF- always current processing year with MM of "12" for BMF and "01" for IMF.
d. See IRM 3.24.133.11 for additional instructions.
(9) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the Block Header. The Transaction/Received date is shown as follows:
a. "IRS" or "Internal Revenue Service" Received Date stamp, stamped or edited on the face of the return and/or Source Document.
b. Stamped on the form or as a cash register date at the top of the form.
c. Form 809 - in the "Date" box.
d. Form 3244 - enter the "Transaction Date" .
e. Form 4907 - enter the Transaction Date from the "Rec'd Date" box. If not present, enter the Received Date stamped or edited on the face of the document.
f. Form 1040X must have a received date. If missing, pull the document and related remittance and route per local pullout procedures.
g. See IRM 3.24.133.11 for additional instructions.
(10) Master File Tax Code MFT <ENTER> Enter the 2 digit code if different from the MFT Code that was entered in the Block Header.
a. The MFT Code may be edited or underlined in the upper right portion of the name and address area.
b. Form 4907 - to the right of the First Name Line.
(11) Secondary Transaction Code CODE2 <ENTER> Enter the 3 digit code. The Secondary Transaction Code will be stamped or edited before or after the Secondary Transaction Amount.
a. Form 809 - enter from the "Fees" box or as edited or underlined.
b. Form 4907 - edited or underlined on "Dr" line.
c. Form 3244 - to the right of the amount entered in the debit column under "Transaction Date" .

Note:

If a zero or the word "blank" is present always enter a 570.


d. IAUF-always a 360.
e. Form 1040X -always a 570.
f. Form 4868 designated as approved extension always a 460.
g. If the Secondary Transaction Code is not present, press <ENTER> only.
(12) Secondary Transaction Amount AMT2 <ENTER>
a. Enter the Secondary Transaction Amount shown with the Secondary Transaction Code.
Enter DOLLARS AND CENTS. Omit the dollar sign, commas and decimal points.
If the Secondary Transaction Code is "570" , press <ENTER> only.
(13) Tertiary Transaction Code CODE3 <ENTER> Enter the 3 digit code. The Tertiary Transaction Code will be stamped or written before or after the Tertiary Transaction Amount. Enter as shown:
a. Form 809 - in the "Interest" box unless this code has already been entered as the Primary Transaction Code. Enter "680" if the amount is underlined.
b. Form 4907 - on the "Dr" line. Enter "680" if the amount is underlined.
c. Form 3244 - Enter the Tertiary Transaction Code if associated with an amount.
d. If the Tertiary Transaction Code is not present, press <ENTER>.
(14) Tertiary Transaction Amount AMT3 <ENTER> Enter the Tertiary Transaction Amount associated with the Tertiary Transaction Code.
Enter DOLLARS AND CENTS. Omit the dollar sign, commas and decimal point.
a. If the Tertiary Transaction Code is shown without an amount and is other than "680" or "690" , press <ENTER>.
b. A zero amount (0) is valid, and should be entered with Tertiary Transaction Code "680" and "690" . In this case, the zero amount should be present on the source document.
(15) Responsibility Unit Code RESP <ENTER> Enter the code as follows:
a. Form 809, Form 4907 - enter the digit "1" or "2" shown to the extreme right of the name and address block, in the lower right of the form, or in the "Closed By" box.
b. Form 3244 - enter the digit "1" or "2" that appears in the "Remarks Section" .
(16) Designated Payment Code DPC <ENTER>
a. Enter the code from the first document, Serial No. 00. The code will generate into the following documents until changed. If a new Designated Payment Code is entered, it will generate in the following transactions until it is changed again.
Codes can be 00 to 99.
b. Form 8519 enter DPC 15.
c. Amended returns and documents enter DPC 24.
d. Private Collection Agency (PCA) notices- enter DPC 54.
(17) Report/Plan Number RPT# <ENTER> a. Form 5500Form 5330 series and, MFT 74 and 76 only, must Enter edited program/plan number from the form. Valid values are 000-999.
b. For all form other than Form 5500 series and Form 5330, press <ENTER>. Field will generate "000" .
(18) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - enter up to 16 characters ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN <ENTER> d. MICR#RTN - enter 9 characters ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If RTN is illegible, see IRM 3.24.133.14I.
    MICR ACCT <ENTER> g. MICR ACCT - enter up to 16 characters ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14.
    MICR TRAN <ENTER> j. MICR TRAN - enter up to 6 characters ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If the TRAN is missing or illegible, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered.
See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-4 
Programs 15503 and 45503

3.24.133 - 4 SECTION 01
Source Document or Record: Programs 15503 and 45503
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block.
c. Enter "ES" to end a split.
d. Enter "RR" to enter remittances for a split or multiple.
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits as shown under caption "Your Social Security Number" , "ITIN" , "SSN/EIN Box" , "SS Account No." , "Identifying No." , or on the pre-printed form. See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form or label, enter the Check Digit shown to the left or right of the TIN.
a. If not present, press <ENTER>.
b. See IRM 3.24.133.6 for additional instructions.
c. For the error message INVALID CHECK DIGIT, see IRM 3.24.133.6.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control. See IRM 3.24.133.7 for additional instructions.
(6) Primary Transaction Amount AMT1 <ENTER> Enter the numeric amount from the Remittance (check, money order, etc.). enter DOLLARS AND CENTS. Omit dollar sign, commas, and decimal points.
See IRM 3.24.133.9 for additional instructions.
(7) Tax Period TAXPR <ENTER> Press <ENTER> to accept the default from the Block Header.
If the Tax Period is different than the Block Header, enter the new Tax Period in YYMM format (the Century "CC" will generate).
a. The Tax Period may be located below the Entity portion of the source document. It may be edited or underlined.
b. See IRM 3.24.133.11 for additional instructions.
(8) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the Block Header. The Transaction Date is shown as follows:
a. "IRS" or "Internal Revenue Service" Received Date stamp, stamped on the face of the subsequent payment.
b. Edited on the source document.
c. See IRM 3.24.133.11 for additional instructions.
(9) Master File Tax Code MFT <ENTER> Enter the 2 digit code if different than the MFT Code that was entered in the Block Header. The MFT Code may be edited or underlined in the upper right portion of the name and address area.
(10) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN <ENTER> d. MICR#RTN - up to 9 characters will be entered ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If the RTN is illegible, see IRM 3.24.133.14.
    MICR ACCT <ENTER> g. MICR ACCT - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14.
    MICR TRAN <ENTER> j. MICR TRAN - up to 6 characters will be entered ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If illegible or missing, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered. See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-5 
Program 44701

3.24.133 - 5 SECTION 01
Source Document or Record: Program 44701
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block.
c. Enter "ES" to end a split.
d. Enter "RR" to enter remittances for a split or multiple.
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits.
See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form, enter the Check Digit shown to the left of the TIN.
a. If not present, press <ENTER>.
b. See IRM 3.24.133.6 for additional instructions.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control. See IRM 3.24.133.7 for additional instructions.
(6) Primary Transaction Amount AMT1 <ENTER> Enter the numeric amount from the Remittance (check, money order, etc.). Enter DOLLARS AND CENTS. Omit dollar sign, commas, and decimal points.
See IRM 3.24.133.9 for additional instructions.
(7) Tax Period TAXPR <ENTER> Press <ENTER> to accept the default from the Block Header.
If the Tax Period is different than the Block Header, enter the new Tax Period in YYMM format (the Century "CC" will generate).
a. The Tax Period may be located below the Entity portion of the source document. It may be edited or underlined.
b. See IRM 3.24.133.11 for additional instructions.
(8) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the Block Header. The Transaction Date is shown as follows:
a. "IRS" or "Internal Revenue Service" Received Date stamp, stamped on the face of the subsequent payment.
b. Edited on the source document.
c. See IRM 3.24.133.11 for additional instructions.
(9) Master File Tax Code MFT <ENTER> Enter the 2 digit code if different from the MFT Code that was entered in the Block Header. The MFT may be edited or underlined in the upper right portion of the name and address area.
(10) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN <ENTER> d. MICR#RTN - up to 9 characters will be entered ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If the RTN is illegible, see IRM 3.24.133.14.
    MICR ACCT <ENTER> g. MICR ACCT - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14.
    MICR TRAN <ENTER> j. MICR TRAN - up to 6 characters will be entered ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If illegible or missing, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered. See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-6 
Program 00001 Non-Masterfile

3.24.133 - 6 SECTION 01
Source Document or Record: Program 00001 Non-Masterfile (Currently Not Used for Processing)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block.
c. Enter "ES" to end a split.
d. Enter "RR" to Enter remittances for a split or multiple.
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits if present on the source document.
a. If the document is computer generated reflecting Check Digit, the account number (ITIN, SSN/EIN) will appear to the right of the Check Digit.
See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form, enter the Check Digit as follows:
a. Computer generated form - 2 spaces to the left or right of the TIN.
b. If not present, press <ENTER>.
c. See IRM 3.24.133.6 for additional instructions.
d. For the error message INVALID CHECK DIGIT, see IRM 3.24.133.7.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control.
a. See IRM 3.24.133.7 for additional instructions.
(6) Primary Transaction Code CODE1 <<ENTER>> Enter the 3 digit code, if different from the Primary Transaction Code that was entered in the Block Header. The Primary Transaction Code will be stamped or edited before or after the Primary Transaction Amount.
a. On computer generated forms, the primary transaction code will follow the return period and may be corrected by editing.
b. If the Primary Transaction Code is not present with an amount, or if partially present, withdraw the source document and related remittance and route per local pullout procedures.
(7) Primary Transaction Amount AMT1 <ENTER> Enter the numeric amount from the Remittance (check, money order, etc.). <ENTER> DOLLARS AND CENTS. Omit dollar sign, commas, and decimal points.
See IRM 3.24.133.9 for additional instructions.
(8) Tax Period TAXPR <ENTER> Press <ENTER> to accept the default from the Block Header.
If the Tax Period is different than the Block Header, enter the new Tax Period in YYMM format (the Century "CC" will generate).
See IRM 3.24.133.11 for additional instructions.
(9) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the Block Header. The Transaction Date is shown as follows:
a. "IRS" or "Internal Revenue" Received Date Stamp, stamped on the face of the source document.
b. Edited on the source document.
c. See IRM 3.24.133.11 for additional instructions.
(10) Master File Tax Code MFT <ENTER> Enter the 2 digit code if different from the MFT Code that was entered in the Block Header.
The MFT Code may be edited or underlined in the upper right portion of the name and address area.
(11) Secondary Transaction Code CODE2 <ENTER> Enter the 3 digit code. The Secondary Transaction Code will be stamped or edited before or after the Secondary Transaction Amount.
a. If the Secondary Transaction Code is not present, press <ENTER> only.
(12) Secondary Transaction Amount AMT2 <ENTER> Enter the Secondary Transaction Amount shown with the Secondary Transaction Code.
Enter DOLLARS AND CENTS. Omit the dollar sign, commas and decimal points.
a. If the Secondary Transaction Code is "570" , press <ENTER> only.
(13) Tertiary Transaction Code CODE3 <ENTER> Enter the 3 digit code. The Tertiary Transaction Code will be stamped or written before or after the Tertiary Transaction Amount. Enter as shown:
a. If the Tertiary Transaction Code is not present, press <ENTER>.
(14) Tertiary Transaction Amount AMT3 <ENTER> Enter the Tertiary Transaction Amount associated with the Tertiary Transaction Code.
Enter DOLLARS AND CENTS. Omit the dollar sign, commas and decimal point.
a. If the Tertiary Transaction Code is shown without an amount and is other than "680" or "690" , press <ENTER>.
b. A zero amount (0) is valid, and should be entered with Tertiary Transaction Code "680" and "690" . In this case, the zero amount should be present on the source document.
(15) Designated Payment Code DPC <ENTER> Enter the code from the document Serial No 00, to generate into the following documents until changed. If a new Designated Payment Code is entered, it will then generate in the following documents until changed again.
Codes can be 00 to 99.
(16) Report/Plan Number RPT# <ENTER> a. Form 5330, MFT 76 only, must enter program/plan number from the form. Valid values are 000-999.
b. For all Form other than Form 5330, MFT 76, press <ENTER>. Field will generate "000" .
(17) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN
<ENTER> d. MICR#RTN - up to 9 characters will be entered ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If the RTN is illegible, see IRM 3.24.133.14.
    MICR ACCT
<ENTER> g. MICR ACCT - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14.
    MICR TRAN <ENTER> j. MICR TRAN - up to 6 characters will be entered ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If illegible or missing, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered. See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-7 
Programs 00002 and 00003

3.24.133 - 7 SECTION 01
Source Document or Record: Programs 00002 and 00003
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block.
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits.
See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form, enter the Check Digit as follows:
a. Computer generated Form - 2 spaces to the left or right of the TIN.
b. If not present, press <ENTER>.
c. See IRM 3.24.133.6 for additional instructions.
d. For the error message INVALID CHECK DIGIT, see IRM 3.24.133.6.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control.
a. See IRM 3.24.133.7 for additional Instructions.
(6) Primary Transaction Amount AMT1 <ENTER> Enter the numeric amount from the Remittance (check, money order, etc.).
Enter DOLLARS AND CENTS. Omit dollar sign, commas, and decimal points.
See IRM 3.24.133.9 for additional instructions.
(7) Tax Period TAXPR <ENTER> Press <ENTER> to accept the default from the Block Header. The tax period will always be "0000."
See IRM 3.24.133.11 for additional instructions.
(8) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the Block Header. The Transaction Date is shown as follows:
a. "IRS" or "Internal Revenue" Received Date Stamp, stamped or edited on the face of the source document.
b. See IRM 3.24.133.11 for additional instructions.
(9) State Location Code LC <ENTER> Enter the 2 alpha digits representing the State Location. Refer to the standard state abbreviations in IRM 3.24.37.
(10) Deposit Account Number DEPACCT# <ENTER> Enter the Deposit Account Number in the first document of the batch to generate into the following documents, until changed. If the Deposit Account Number changes, the new number will generate into the following documents, until changed again.
(11) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN <ENTER> d. MICR#RTN - up to 9 characters will be entered ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If the RTN is illegible, see IRM 3.24.133.14.
    MICR ACCT <ENTER> g. MICR ACCT - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14.
    MICR TRAN <ENTER> j. MICR TRAN - up to 6 characters will be entered ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If illegible or missing, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered. See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-8 
Program 00004 Refund Repayments

3.24.133 - 8 SECTION 01
Source Document or Record: Program 00004 Refund Repayments (Currently Not Used for Processing)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will be generated. The Section Number can be changed to one of the following:
a. Enter "EB" to end a block.
b. Enter "RB" to reject a block,
(2) Serial Number SER#   The Serial Number will always be generated. No entry is required.
(3) E.I. or S.S. Number TIN   Enter the 9 numeric digits if present on the source document.
a. If the document is computer generated reflecting a Check Digit, the account number (ITIN, SSN/EIN) will appear to the right or left of the Check Digit.
See IRM 3.24.133.5 for additional instructions.
(4) Check Digit CD <ENTER> If the TIN is unaltered on a pre-printed form, enter the Check Digit as follows:
a. Computer generated Form - 2 spaces to the left or right of the TIN in the uncaptioned area.
b. If not present, press enter.
c. See IRM 3.24.133.6 for additional instructions.
d. For the error message INVALID CHECK DIGIT, see IRM 3.24.133.6.
(5) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control.
See IRM 3.24.133.7 for additional instructions.
(6) Primary Transaction Amount AMT1 <ENTER> Enter the numeric amount from the Remittance (check, money order, etc.). Enter DOLLARS AND CENTS. Omit dollar sign, commas, and decimal points.
See IRM 3.24.133.9 for additional instructions.
(7) Tax Period TAXPR <ENTER> Press <ENTER> to accept the default from the Block Header.
If the Tax Period is different than the block header, enter the new Tax Period in YYMM format (the Century date "CC" will automatically generate upon release.
See IRM 3.24.133.11 for additional instructions.
(8) Transaction Date TRDATE <ENTER> Enter the 6 digit Transaction Date in MMDDYY format if different from the Transaction Date entered in the Block Header. The Transaction Date is shown as follows:
a. "IRS" or "Internal Revenue" Received Date Stamp, stamped or edited on the face of the source document.
b. See IRM 3.24.133.11 for additional instructions.
(9) Master File Tax Code MFT <ENTER> Enter the 2 digit code if different from the MFT Code that was entered in the Block Header. The MFT Code may be edited or underlined in the upper right portion of the name and address area.
(10) Deposit Account Number DEPACCT# <ENTER> Enter the Deposit Account Number in the first document of the batch to generate into the following documents, until changed. If the Deposit Account Number changes, the new number will generate into the following documents, until changed again.
(11) MICR Fields    

Note:

The light on the MICR Reader must be green before placing the remittance for scanning.


To scan the remittance the cursor must be in the first position of the MICR#AUX line.
If the reader is unable to read the remittance MICR line, the MICR information must be key entered.
    MICR#AUX <ENTER>
a. MICR#AUX - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
b. Enter from the bottom of the check or money order.
c. If AUX is illegible or missing, leave blank and press <ENTER>.
    MICR#RTN <ENTER> d. MICR#RTN - up to 9 characters will be entered ONLY if the MICR reader is unable to read.
e. Enter from the bottom of the check or money order.
f. If the RTN is illegible, see IRM 3.24.133.14.
    MICR ACCT <ENTER> g. MICR ACCT - up to 16 characters will be entered ONLY if the MICR reader is unable to read.
h. Enter from the bottom of the check or money order.
i. If the ACCT is illegible, see IRM 3.24.133.14
    MICR TRAN <ENTER> j. MICR TRAN - up to 6 characters will be entered ONLY if the MICR reader is unable to read.
k. Enter from the bottom of the check or money order.
l. If illegible or missing, leave blank and press <ENTER>.
       

Note:

After scanning the remittance, the system brings up the next serial number for the next document to be entered. See IRM 3.24.133.14 for additional information on the MICR Reader.

Exhibit 3.24.133-9 
Program 00000 Splits/Multiples - Block Header

3.24.133 - 10 SECTION 01
Source Document or Record: Program 00000 Splits/Multiples
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Block DLN DLN   Enter the 6 digit numeric RPSID number from the "Document Locator Number" box of Form 1332-BBTS.
(2) Split/Multiples Indicator S/M CODE   Enter an "S" if split remittances or enter an "M" if multiple remittances/source documents.

Exhibit 3.24.133-10 
Step/Action Table Multiples

Step Action
1 Enter the M for a Multiples block.

Result: The Enter Program Number box appears.
2 Enter the 5-digit program number following the forward slash for the block Header provided.

Result: The Block Header screen appears.
3 Enter the Block Header.

Result: SECT: 01 for transaction 00 appears.
4 Enter the document. Use the green rockered payment amount from the source document for the AMT1 field. Do not enter amount from remittance.

Result: SECT:RR appears for the remittance.
5 Enter the remittance amount from the first associated remittance.
6 Press <ENTER>.

Result: The cursor moves to the MICR#AUX prompt.
7 Run the remittance through the MICR reader.
Result: SECT:RR will continue to appear so that you can enter all of the remittances for the transaction.
8 Enter and scan each of the remaining remittances for the transaction.
9 Press <F1>.
10 Is there another source document in this block?

-If yes, type 01.
Result: The Enter Program Number box appears.

-If no, type EB to end the block.
Result: You are returned to the EOP applications screen.

Note:

Refer to Exhibit 3.24.133-12 if you receive an "RP ZERO BALANCE FAILED" error message.

11 Enter the program number.

Is the program number different from the previous one?

-If yes enter the header information using the appropriate data from the document.

-Tax Period.
-Transaction Code.
-Transaction Date.
-MFT.

Note:

Result: The ABC and DLN generate from the original block header.



Result: SECT:01 for the next document appears.

-If no, or once the new header information is completed repeat Steps 4 through 10.

In order to insert a document or remittance, there must be one already entered for that transaction, otherwise all of the subsequent documents and remittances must first be deleted.

Exhibit 3.24.133-11 
Step/Action Table Splits

Step Action
1 Enter S for a Splits block.

Result: The Enter Program Number box appears.
2 Enter the 5-digit program number following the forward slash for the Block Header provided.

The Block Header data screen appears.
3 Enter the Block Header.

Result: SECT:01 for transaction 00 appears.
4 Enter the first document for this transaction.

Result: SECT:01 appears.
5 Is the program number of the next document different from the previous one?

-If yes,
1. Press <F1>,
2. Type ES (End Split).

Result: The Enter Program Number box appears.

-If no,
1. Enter the next document.
2. Go to Step 9.

Result: SECT:01 for the next document appears.
6 Enter the 5-digit program number, determined from the type of source document.

Result: The Block Header data screen appears with the ABC and DLN generated from the original Block Header.
7 Enter the Block Header information using the new document to determine the Tax Period, Transaction Code, Transaction Date and MFT.

Result: SECT:01 for the next transaction appears.
8 Enter the document information.

Result: SECT:01 for the next transaction appears.
9 Is input required for another document in the transaction?

-If yes, go back to Step 5.

-If no,
1. Press <F1>.
2. Type RR.

Result: SECT:RR for the first remittance appears.
10 Enter the amount from the first remittance in the AMT1 field.
11 Press <ENTER>.

Results: The cursor moves to the MICR#AUX prompt.
12 Process the remittance.

Results: SECT:RR for the next remittance appears.
13 Is there another remittance in the transaction?

-If yes, go back to Step 10.

-If no, press <F1>.

Result: The cursor appears in the SECT:RR field.
14 Is there another transaction in this block?

-if yes,
1. Type 01.
Go back to Step 6.

Result: The Split is completed and the Enter Program Number box appears.

-If no, type EB.

Note:

Refer to Exhibit 3.24.133-12 if you receive an "RP ZERO BALANCE FAILED" error message.

In order to insert a document or remittance, there must be one already entered for that transaction, otherwise all of the subsequent documents and remittances must first be deleted.

Exhibit 3.24.133-12 
Ending a Splits or Multiples Block

When EB is entered for a Splits or Multiples block, the system compares the document and check totals for each transaction and will not allow you to end the block until these are in balance. If these totals do not match, an "RP ZERO BALANCE FAILED" message appears. If this occurs use the following table for correction procedures.

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

Result: The SECT:01 screen for the first out of balance transaction appears.
2 Look at each transaction and remittance screen to determine which AMT1 field is in error.

Note:

Use the function keys to move between the screens.

3 Edit the document or remittance that is in error.
4 Press <F4> to return to the Append Mode.
5 Press <F1>.
6 Type EB to end the block.

Exhibit 3.24.133-13 
Form Processing Table

Form Processing Table
Form Number MFT Tran
Code
Tax Period Ending Prog Code Type
11C 63 610 01–12 15510 BMF
11C 96 610 0000 00001 NMF
98C 55/13/01 640 01–12 15500 45500 BMF
IMF
99C 01 640 01–12 15500 45500 BMF
IMF
656PPV Various 670/570 01–12 45500
15500
IMF
BMF
668A(C) Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
668W(C) Various 670/570,640,690, 694 01–12 45500
15500
IMF
BMF
706 52 610 0000 15510 BMF
706(Sch S) 52 670/570 0000 15500 BMF
706(Sch R) 53 670/570 0000 00001 NMF
706A 53 610 0000 00001 NMF
706B 52 610 0000 15510 BMF
706GS(D) 78 610 12 15510 BMF
706GS(T) 77 610 12 15510 BMF
706NA 52 610 0000 15510 BMF
706NA 53 610 0000 00001 NMF
706QDT 53 610 12 00001 NMF
709 51 610 12 15510 BMF
709 54 610 12 00001 NMF
709A 51 610 12 00001 BMF
720 03 610 03/06/09/12 15510 BMF
720 45 610 03/06/09/12 00001 NMF
720 03 670 03/06/09/12 15503 BMF
720M 45 or 03 670 03/06/09/12 00001 NMF
730 64 610 01–12 15510 BMF
730 64 670 01–12 15503 BMF
730 97 610 01–12 00001 NMF
809 Various 670 01–12 45503
15503
IMF
BMF
809 Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
809 Various 670/570, 640, 690, 694 01–12 00001 NMF
870P 30 640 01–12 45500 IMF
870P(AD) 30 640 01–12 45500 IMF
926 81 610 12 00001 NMF
940 10 610 12 15510 BMF
940 80 610 12 00001 NMF
940EZ 10 610 12 15510 BMF
940PR 10 610 12 15510 BMF
940V 10 610 12 15510 BMF
940VEZ 10 610 12 15510 BMF
941 01 610 03/06/09/12 15510 BMF
941C 01, 04 or 11 610, 670/570

Note:

See IRM 3.8.45.7.2 for additional information

03/06/09/12 15510 BMF
941M 01 670 Only 03/06/09/12 15510 BMF
941PR 01 610 03/06/09/12 15510 BMF
941SS 01 610 03/06/09/12 15510 BMF
941V 01 610 03/06/09/12 15510 BMF
941X/941PRX 01 670/570 03/06/09/12 15500 BMF
943 11 610 12 15510 BMF
943A 11 670/570 12 15500 BMF
943PR 11 610 12 15510 BMF
943V 11 610 12 15510 BMF
944 14 610 12 15510 BMF
945 16 610 12 15510 BMF
945 16 670 12 15503 BMF
945V 16 610 12 15510 BMF
990 67 610 01–12 15510 BMF
990 67 670/570 01–12 15500
00001
BMF
NMF
990BL 56 610 01–12 00001 NMF
990BL 56 670/570 01–12 00001 NMF
990C 33 610 01–12 15510
00001
BMF
NMF
990EZ 67 610 01–12 15510 BMF
990EZ 67 670/570 01–12 15500
00001
BMF
NMF
990EZ 67 670/570 01–12 15510 BMF
990PF 44 610 01–12 15510 BMF
990PF 44 670/570 01–12 15503
00001
BMF
NMF
990T 34 610 01–12 15510 BMF
990T 34 670/570 01–12 15500
00001
BMF
NMF
990W 44 670 01–12 15500 BMF
1040 Returns 30 610 01–12 45510 IMF
1040 Unsigned Returns 30 670 01–12 45503 IMF
1040 Notices 30 670 01–12 45503 IMF
1040 Notices 30 670/570, 640, 690, 694 01–12 45500 IMF
1040 Returns 20 610 01–12 00001 NMF
1040 Notices 20 670 01–12 00001 NMF
1040 Notices 20 670/570, 640, 690, 694 01–12 00001 NMF
1040 Innocent Spouse 31 610 01–12 45510 IMF
1040 Innocent Spouse Notices 31 670 01–12 45503 IMF
1040 Innocent Spouse Notices 31 670/570, 640, 690, 694 01–12 45500 IMF
1040ES 30 430 12 44201 IMF
1040 Voucher 30 610 01–12 45510 IMF
1040VTEL 30 670 Only 01–12 45503 IMF
1040X 30 670/570 01–12 45500 IMF
1040XV 30 670/570 01–12 45500 IMF
1041 05 610 01–12 15510 BMF
1041 05 670 01–12 15500 BMF
1041 21 610 01–12 00001 NMF
1041A 36 610 01–12 15510
00001
BMF
NMF
1041ES 05 660 01–12 11921 BMF
1041T 05 610 01–13 15510 BMF
1041V 05 610 01–12 15510 BMF
1042 12 610 12 15510
00001
BMF
NMF
1042S/T 12 670 12 00001 NMF
1065 06 610, 670 01–12 15510 BMF
1066 07 670 12 15503
00001
BMF
NMF
1096 13 640 12 15503 BMF
1096 55 640 12 45503 IMF
1098         Route to Paymt Per-
fection
1099         Route to Paymt Per-
fection
1120 Returns 02 610 01–12 15510 BMF
1120 Notices 02 670 Only 01–12 15503 BMF
1120 Notices 02 670/570, 640, 690, 694 01–12 15500 BMF
1120 Returns 32 610 01–12 00001 NMF
1120 Notices 32 670 01–12 00001 NMF
1120 Notices 32 670/570, 640, 690, 694 01–12 00001 NMF
1120-IC-DISC 23 610 01–12 00001 NMF
1120X 02 670/570 01–12 15500 BMF
1120W 02 670 01–12 15500 BMF
1128         Route to Paymt Per-
fection
1902B 30 640 01–12 45503 IMF
2158 with Form 5330     01–12 00001 EPMF Cr Trans Vou-
chers
2210 30 670 01–12 45503 IMF
2210 05 670 01–12 15503 BMF
2220 02 670 01–12 15503 BMF
2290 60 610 01–12 15510 BMF
2290 60 670 01–12 15503 BMF
2290 93 610 01–12 00001 NMF
2290V 60 610 01–12 15510 BMF
2350 30 670 01–12 45503 IMF
2350 51 670 12 15503 BMF
2438 38 610 12 00001 NMF
2555 30 610 01–12 45510 IMF
2688 30 670 01–12 45503 IMF
2688 51 670 12 15503 BMF
2758 08 670 01–12 15503 BMF
2758 34 670 01–12 15503 BMF
2758 12 670 01–12 15503 BMF
2758 08, 33, 36, 37, 40, 50, 67, 77, 78 670 01–12 15503 BMF
2758 36, 56, 57 670 01–12 00001 NMF
2758 89, 14 670 01–12 00001 NMF
3244 Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
3244 Various 640 01–12 45503
15503
IMF
BMF
3244A Various 640 01–12 45500
15500
IMF
BMF
3244A Various 640 01–12 00001 NMF
3244A 17, 20, 21 640 01–12 00001 NMF
3244A 30, 05, 15, 55 640 01–12 45503
15503
IMF
BMF
3465         Route to Adj. Br.
3552 Various 670/570 01–12 45500
15500
IMF, IRAF, BMF
4219 01 610 03/06/09/12 15510 BMF
4219 01 670 03/06/09/12 15503 BMF
4666 01, 10 640 03/06/09/12 15503 BMF
4667 10 640 12 15503 BMF
4668 01, 04, 11 640 03/06/09/12 15503 BMF
4720 50 610 01–12 15510 BMF

Note:

Process Master File if information is only in Part I.

4720 50 670 01–12 15503 BMF

Note:

Process Master File if information is only in Part I.

4720A 66 610 01–12 00001 NMF

Note:

Process as NMF is any information is in Part II of document.

4768 52 670 0000 15503 BMF
4768 53 670 0000 00001 NMF
4868 (Timely) 30 670 01–12 44701 IMF
4868 (Delinquent) 30 670 01–12 45503 IMF
4868 (Timely) 51 670/460 01–12 15500 BMF
4868 (Delinquent) 51 670 01–12 15503 BMF
4868V 30 670 01–12 44701 IMF
5000.24         Route to ATand F
5227 37 610 01–12 00001 NMF
5227 37 670/570 01–12 00001 NMF
5329 29 670 01–12 45503 IMF
5330
1984 and prior
76 610 01–12 00001
If nothing indicated input date that is in "F".
NMF
5330
1985 and subsequent-received with EIN (If SSN-process manually)
76 610 01–12 15500
If nothing indicated input date that is in "F"
EO/
BMF
5498 74 670 01–12 45500 EP/IMF
5500 Series 74 670 01–12 45500 EP/IMF
5500EZ 74 670 01–12 45500 EP/IMF
5558         Route to Paymt Perfection
5564 Various 640 01–12 45503
15503
IMF
BMF
5630.5         Route to ATand F
6069 57 610 12 00001 NMF
6069 57 670 12 00001 NMF
5248 03 670 12 15503 BMF
7004 Various 670 01–12 15500 BMF
IRC7803(c) 20 670/570 01–12 00001 NMF
8038/
8038T
46 610 or 670 01–12   BMF
8082 30 670/570 01–12 45500 IMF
8109/
8109B
01, 02, 03, 09, 10, 11, 12, 14, 16, 17, 33, 34, 44 670 01–12 15503 BMF
8288
2004 and Prior
17 610 01–12 00001 BMF
8288
2005 and Subsequent-received with EIN (W/SSN-process manually)
17 610 01–12 15510 BMF
8379 30 670/570 01–12 45500 IMF
8404 23 610 01–12 00001 NMF
8453 30 670 01–12 45503 IMF
8453C 02 670 01-12 15503 BMF
8453F

Note:

See IRM 3.8.45 for additional processing procedures.

05 670 01–12 15500 BMF
8489 13 670 01–12 15503 BMF
8489 55 670 01–12 45503 IMF
8519 Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
8612 89 610 01–12 00001 NMF
8615 30 670/570 01–12 45500 IMF
8697 69 610

Note:

See IRM 3.8.45 for additional instructions on Form 8697.

01–12 00001 NMF
8716         Route to Paymt
Per-
fection
8725 27 670 01–12 00001 NMF
8736 05, 06 670 01–12 15500 BMF
8736 07 670 01–12 15500 BMF
8752 15 610 12 15500 BMF
8752 15 670 12 15500 BMF
8800 05, 06 670 01–12 15503 BMF
8800 07 670 01–12 15503 BMF
8804
2003 and Prior
08 610 01–12 00001 NMF
8804
TY 2004 and Subsequent
08 610 or 670 01–12 15503 BMF
8805
2003 and Prior
08 610 01–12 15503 BMF
8805
TY 2004 and Subsequent
08 670 01–12 00001 NMF
8813
2003 and Prior
08 670 01–12 00001 NMF
8813
TY 2004 and Subsequent
08 670 01–12 15503 BMF
8820 13 640 01–12 15503 BMF
8831 Various 670 01–12 15500 BMF
8831 89 610 01–12 00001 NMF
8868 Various

Note:

Refer to IRM 3.8.45.7.25 for additional information

670 01–12 15500 BMF
8872 49 610 01–12 15510 BMF
8879 30 670 01–12 45503 IMF
8879C 02 670 01–12 15503 BMF
8879-EO Various 670 01-12 15500 BMF
8879S 02 670 01–12 15503 BMF
8879F 05 670 01–12 15503 BMF
8892 51 670 01–12 15500 BMF
9465 Various 670
or
640
01–12 45503
15503
IMF
BMF
CT-1 09 610 12 15510 BMF
CT-2 72 610 12 00001 NMF
CP 45 30 430 12 44201 IMF
CP 30 670 01–12 45503 IMF
CP 59 Various 610/670 570 01–12 45500 15500 IMF
BMF
CP 215 13 640 01–12 15503 BMF
CP 215 55 640 01–12 45500 IMF
CP 251 01 640 01–12 15500 BMF
CP 251 13 640 01–12 45500 IMF
CP 251 17 640 01–12 00001 NMF
CP 252 01 670 01–12 15500 BMF
CP 252
2005 and subsequent
17 670/570 01–12 15500 BMF
CP 252
TY 2004 and prior
17 670/570 01–12 00001 NMF
CP 253 13 640 01–12 15503 BMF
CP 515 - CP 518 Various 670–570 01–12 45500
15500
IMF
BMF
CP 543 16 670/570 01–12 15500 BMF
CP 972CG 13 640 01–12 15500 BMF
CP 972CG 55 640 01–12 45500 IMF
CP 2000 30 640 01–12 45500 IMF
CP 2100 13 640 01–12 15500 BMF
CP 2100 55 640 01–12 45500 IMF
CP 2102 13 640 01–12 15500 BMF
CP 2102 55 640 01–12 45500 IMF
CP 2501 30 640 01–12 45500 IMF
EUR CP 2000 30 640 01–12 45500 IMF
Sch. H 30, 05 670/570 12 45500
15500
IMF
BMF

Note:

Exhibit 3.24.133-13: Tax periods ending showing 01–12 in processing table end with 12, unless taxpayer indicates different.

Exhibit 3.24.133-14 
Date Stamp Requirements

Date Stamp Requirements
Form Due Date Date Becomes Regular Date Stamp Date Becomes Special/Prior
11C August 30 N/A Always N/A
706 15 Months after D.O.D. N/A Always N/A
709 April 15 N/A Always N/A
720-1st qt., 2nd qt., 3rd qt, 4th qt April 31, July 31, October 31, January 31 April 1, July 1, October 1, January 1 May 8, August 8, November 8, February 8 July 1, October 1, January 1, April 1
730 (Monthly) Last day of the following months N/A February 8 N/A
940 (Family) January 31 N/A February 8 N/A
941-1st qt, 2nd qt, 3rd qt, 4th qt April 30, July 31, October 31, January 31 April 1, July 1, October 1, January 1 May 8, August 8, November 8, February 8 July 1, October 1, January 1, April 1
943 January 31 N/A February 8 N/A
944 January 31 N/A February 8 N/A
945 January 31 N/A February 8 N/A
990 The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990BL The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990EZ The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990PF The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990T (Trust)
(401(a), 408(a), 408(e), 220(d), 220(e), 530(a), 529(a), or other Trust
The 15th day of the 4th month after the tax period ending date. N/A Always N/A
990T (Trust and Corp) The 15th day of the 5th month after the tax period ending date. N/A Always N/A
1040 Prior N/A N/A Always N/A
1040 Family April 15 N/A April 23 January 1
1040ES-1st qt, 2nd qt, 3rd qt, 4th qt April 15, June 15, September 15, January 15 N/A all qt N/A N/A
1041 April 15 N/A Always N/A
1041ES-1st qt, 2nd qt, 3rd qt, 4th qt April 15, June 15, September 15, January 15 N/A all qt N/A N/A
1041T April 15 N/A Always N/A
1120 (Family) March 15 N/A Always N/A
2290 Monthly/Aug 30 N/A Always N/A
5330 Varies depending on type of excise tax N/A Always N/A
8752 April 15 N/A Always N/A
Extensions        
2350 April 15 N/A Always N/A
2688 August 15 N/A Always N/A
2758 April 15 N/A Always N/A
4768 15 Months After D.O.D. N/A Always N/A
4868 April 15 N/A April 23 N/A
5558 July 31, if 5500 or various if 5330, depending on type of excise tax N/A Always N/A
7004 March 15 (1120 family)
April 18 (1041 and 1065)
N/A Always N/A
8736 April 15 N/A Always N/A
8800 April 15 N/A Always N/A
8868 The 15th day of the 5th month after the tax period ending date. N/A Always N/A
8892 April 15 N/A Always N/A

Exhibit 3.24.133-15 
RPS Pull-Out Tag

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