- 3.24.154.1 Introduction
- 3.24.154.2 ISRP Transcription Operation Sheets
- Exhibit 3.24.154-1 Block Header Data Entry
- Exhibit 3.24.154-2 Section 01 Form 940 / Form 940–PR (Program 11100)
- Exhibit 3.24.154-3 Section 02 Form 940 / Form 940–PR (Program 11100)
- Exhibit 3.24.154-4 Section 03 Form 940 / Form 940–PR(Program 11120) (2011)
- Exhibit 3.24.154-5 Section 03 Form 940 / Form 940-PR(Program 11100) (2012 and Later, 2010 and Prior)
- Exhibit 3.24.154-6 Section 05 Form 940 / Form 940–PR (Schedule A (Anexo A) (Program 11100)
Manual Transmittal
October 26, 2012
Purpose
(1) This transmits revised IRM 3.24.154, ISRP System, Unemployment Tax Returns.
Material Changes
(1) Updated Signature to reflect Paul J. Mamo, replacing Jerald H. Heschel.
(2) Exhibit 3.24.154-4, Section 03 Form 940 - Form 940-PR, updated exhibit to reflect new Program Code 11120, as needed for 2011 and Prior years.
(3) Exhibit 3.24.154-5, Section 03 Form 940 - Form 940-PR, new exhibit added for 2012 and Later. Line 7a is renumbered to line 7. Lines 7b, 7c, 7d, and 7e, are deleted (per Work Request Notification (WRN) Form 940 dated 03/15/2012). Updated Program Code as 11120 for 2011 and Prior years.
(4) Exhibit 3.24.154-6, Section 05 Form 940, added note following Element (1) [pertaining to Schedule A (Sections 05, 06, 07) is for use by Multi-State Employers as well as FUTA Wages subject to Credit Reduction. Enter wage amounts when the State Code check box is checked when money amounts are present (including zero $0.00). Also, enter the State Code if a money amount is present and the State Code check box is not checked, per IPU 12U0794,
(5) Various editorial changes throughout text.
Effect on Other Documents
IRM 3.24.154, ISRP System, Unemployment Tax Returns, dated November 1, 2011, (effective date January 1, 2012), is superseded. The IRM also incorporates the following IRM Procedural Update (IPU) 12U0794.Audience
Data Conversion OperationsEffective Date
(01-01-2013)Paul J. Mamo
Director, Submission Processing
Customer Account Services
Wage and Investment Division
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This section provides instructions for entering and verifying data from several control documents and unemployment tax returns using the Integrated Submission and Remittance Processing (ISRP) system.
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Form 940 was redesigned in 2005. With that redesign, Form 940-EZ became obsolete. Any Form 940-EZ received should be processed as a Form 940.
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Data Transcribers will also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures.
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Following are the control documents from which data may be transcribed:
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Form 813, Document Register
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Form 1332, Block and Selection Record
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Form 3893, Re-entry Document Control Slip
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Form 940, Employer's Annual Federal Unemployment Tax Return (FUTA)
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Form 940–PR, Employer's Annual Federal Unemployment Tax Return
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FORMS PROGRAM NUMBERS TAX CLASS
DOC. CODESForm 940, Form 940–PR 11100, 11200 839, 840
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The instructions in this chapter provide for the Original Entry (OE) termination of a record with Section 01.
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Section 01 requires 100% Key Verification (KV).
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Section 03 must be verified if the zero balance routine fails.
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All money fields will be entered in dollars and cents.
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The following exhibits represent specific data entry procedures.
| Block Header Data Entry | ||||
|---|---|---|---|---|
| Source Document or Record: Form 813 & Form 1332 FOR ORIGINAL INPUT DOCUMENTS Form 3893 FOR RE-ENTRY DOCUMENTS |
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| Elem. No. | Data Element Name | Prompt | Field Term. | Instructions |
| (1) | Service Center (SC) Block Control | ABC | The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed. | |
| (2) | Block Document Locator Number (DLN) | DLN | (auto) | Enter the first 11 digits from: (a) Form 813 — the "Block DLN" box. (b) Form 1332 — the "Document Locator Number" box. (c) Form 3893 — box 2. The KV EOP will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | <Enter> | Enter the batch number from: (a) Form 813 or Form 1332 — the "Batch Control Number" box. (b) Form 3893 — box 3. If not present, enter the number from the batch transmittal sheet. |
| (4) | Document Count | COUNT | <Enter> | Enter the document count from: (a) Form 813 or Form 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) Form 3893 — box 4. |
| (5) | Prejournalized Credit Amount | CR | <Enter> | Enter the amount from: (a) Form 813 — shown as the "Total" or "Adjusted Total" . (b) Form 3893 — box 5. Enter dollars and cents. |
| (6) | Filling <Enter>s | <Enter> | Press <Enter> 5 times. | |
| (7) | Source Code | SOURCE | <Enter> | If the control document is a Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. If none of the boxes are checked, consult your supervisor who will determine if a source code is required. If any other control document, press <Enter>. |
| (8) | Year Digit | YEAR | <Enter> | If the control document is a Form 3893, enter the digit from the box 12; otherwise, press <Enter>. This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" . |
| (9) | Filling <Enter> | <Enter> | No entry required. Press <Enter>. |
|
| (10) | Remittance Processing System (RPS) Indicator | RPS | <Enter> | Enter a "2"
if: (a) "RPS" is edited or stamped in the upper center margin on Form 813 or Form 1332 or "RRPS" is in the header of Form 1332. (b) box 13 is checked on Form 3893. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Documents or Record: Form 940 / Form 940–PR |
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| Elem. No. | Data Element Name | Prompt | Field Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | <Enter> | Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Check Digit (CD) | CD | <Enter> | Enter the "CD" if present. |
| (4) | Name Control (NC) | NC | If the "CD" is not present, enter the "NC" . | |
| (5) | Employer Identification Number (EIN) | EIN | Enter the EIN from the preprinted label or from the EIN boxes. For Form 940–PR the EIN may also be located immediately following or under the phrase "Número de Identificación Patronal" . |
|
| (6) | Address Check | ADDRESS CHECK? | <Enter> | Enter "Y" or "N" as appropriate. |
| (7) | Street Key | STREET KEY | <Enter> | Enter the Street Key. |
| (8) | ZIP Key | ZIP KEY | <Enter> | Enter the ZIP Key. |
| (9) | Tax Year | YR | <Enter> | Enter the Tax Year preprinted on the form or edited to the right of the form title in YY format. |
| (10) | In Care of Name Line | C/O NAME | <Enter> | Enter the in care of name if shown. |
| (11) | Foreign Address | FGN ADD | <Enter> | Enter the foreign address information as shown or edited from the entity area.Note:This field will always be disabled for Form 940–PR. Note:Ogden Submission Processing Center (OSPC) only. |
| (12) | Street Address | ADDR | <Enter> | Enter the street address information as shown or edited from the address box in the entity area.Caution:When transcribing a foreign address from Form 940, enter the foreign city, province and postal code in this field. |
| (13) | City | CITY | <Enter> | Enter the city from the city box in the entity area.Caution:When transcribing a foreign address from Form 940, only enter the foreign country code in this field. |
| (14) | State | ST | <Enter> | Enter the standard state abbreviation from the state box in the entity area.Caution:When transcribing a foreign address from Form 940, enter a period (.) in this field. |
| (15) | ZIP Code | ZIP | <Enter> | Enter the ZIP Code from the ZIP Code box in the entity area.Caution:When transcribing a foreign address from Form 940, leave this field blank. Press <Enter> to continue. |
| SECTION 02 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 940 / Form 940–PR |
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| Elem. No. | Data Element Name | Prompt | Field Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "02" . |
| (2) | Computer Condition Code (CCC) | CCC | <Enter> | Enter the edited code(s) from the space to the right of the phrase "You MUST fill out both pages..."
/ "Usted DEBE llenar ambas..."
(2006 and subsequent year versions) or bottom center margin of page 1 (2005 and prior year versions).
Note:For Form 940 only, the code(s) can also be edited below line 15. |
| (3) | Schedule Indicator Code (SIC) | SIC | <Enter> | Enter the edited digit from the right margin beside the black title bar for Part 1. |
| (4) | Received Date (RDT) | RDT | <Enter> | Enter the date as stamped or edited on the face of the return or as printed by a cash register in the upper right corner of
the return. If the computer condition code (prompt "CCC" ) is "G" and the document is a non-remittance return, end the document after this element. If the (prompt "CCC" ) is "G" and the document is a remittance return , press <F6> to proceed to Section 03. |
| (5) | Error Resolution System (ERS) Action Code (AC) | ERS | <Enter> | Enter the edited digits from the bottom left margin of the return. |
| SECTION 03 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 940 / Form 940–PR |
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| Elem. No. | Data Element Name | Prompt | Field Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "03" . |
| (2) | Payment Received | RMT | <Enter> ☆☆☆☆☆☆ |
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
| (3) | State Code | STCD | <Enter> | Enter the state code from box 1a.
Note:For 6020(b) returns, enter the standard state abbreviation for the state shown in the entity area of the return. Note:If the computer condition code (prompt "CCC" ) is "G" , press <Enter>. |
| (4) | Multi-State Indicator | MCKBX | <Enter> | Enter "1" if box 1b is checked. |
| (5) | Credit Reduction Checkbox | CRBX | <Enter> | For Form 940, enter "1" if line 2 box is checked. |
| (6) | Schedule R Indicator | 6RTMAR | <Enter> | Enter the "R" if edited in the right margin of line 6. |
| (7) | Total Taxable Wages | L7A | <Enter> | Enter the amount from line 7a. |
| (8) | Wages Before 7/1/11 | L7B | <Enter> | Enter the amount from line 7b. |
| (9) | Tax on Wages Before 7/1/11 | L7C | <Enter> | Enter the amount from line 7c. |
| (10) | Wages after 6/30/11 | L7D | <Enter> | Enter the amount from line 7d. |
| (11) | Tax on Wages After 6/30/2011 | L7E | <Enter> | Enter the amount from line 7e. |
| (12) | FUTA Tax Before Adjustments | LN8 | <Enter> | Enter the amount from line 8. |
| (13) | Adjustments | LN9 | <Enter> | Enter the amount from line 9. |
| (14) | Excluded Wages/ Late Payments | L10 | <Enter> | Enter the amount from line 10. |
| (15) | Credit Reduction Amount | L11 | <Enter> | Enter the amount from Part I, Line 11. |
Note:For Forms 940–PR, when entering the next three prompts if both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III. |
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| (16) | Adjusted Total Taxes | L12 | <Enter> ☆☆☆☆☆☆ |
Enter the amount from line 12. |
| (17) | Total Deposits | L13 | <Enter> | Enter the amount from line 13. |
| (18) | Balance Due / Overpayment | 14/15 | <Enter> MINUS (-) ☆☆☆☆☆☆ |
Enter the amount from line 14 or line 15 as follows: (a) If the amount on line 14 is the same as the Payment Received (Section 03, Element 02), enter a zero (0) then press <Enter>. (b) If the amount on line 14 is different from the Payment Received, enter the amount from line 14 then press <Enter>. (c) If there is no amount on line 14, enter the amount from line 15 and press MINUS(-). |
| (19) | Refund Indicator | RI | <Enter> | Enter a "2" if the "Send a refund" / "Envíeme el reembolso" box is checked. |
Note:
|
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| (20) | 1st Quarter Liability | 1ST | <Enter> | Enter the amount from line 16a. |
| (21) | 2nd Quarter Liability | 2ND | <Enter> | Enter the amount from line 16b. |
| (22) | 3rd Quarter Liability | 3RD | <Enter> | Enter the amount from line 16c. |
| (23) | 4th Quarter Liability | 4TH | <Enter> | Enter the amount from line 16d. |
| (24) | Third Party Designee Checkbox | CKBX | <Enter> | Enter a "1" if only the "Yes" / "Sí" box is checked; otherwise, press <Enter>. |
| (25) | Third Party Designee's ID# | ID# | <Enter> | Enter the Third Party Designee's PIN number. For Form 940–PR, the Third Party Designee's PIN number is located in the five boxes immediately following the phrase beginning "Escoja un número de identificación..." . |
| (26) | Preparer's Taxpayer Identification Number (PTIN) | PTIN | <Enter> | Enter the Paid Preparer's PTIN. |
| (27) | Preparer's Employer Identification Number (EIN) | PEIN | <Enter> | Enter the Preparer's EIN. |
| (28) | Preparer's Telephone # | TEL# | <Enter> | Enter the Preparer's telephone number. |
Note:
|
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| SECTION 03 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 940 / Form 940–PR |
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| Elem. No. | Data Element Name | Prompt | Field Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "03" . |
| (2) | Payment Received | RMT | <Enter> ☆☆☆☆☆☆ |
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
| (3) | State Code | STCD | <Enter> | Enter the state code from box 1a.
Note:For 6020(b) returns, enter the standard state abbreviation for the state shown in the entity area of the return. Note:If the computer condition code (prompt "CCC" ) is "G" , press <Enter>. |
| (4) | Multi-State Indicator | MCKBX | <Enter> | Enter "1" if box 1b is checked. |
| (5) | Credit Reduction Checkbox | CRBX | <Enter> | For Form 940, enter "1" if line 2 box is checked. |
| (6) | Schedule R Indicator | 6RTMAR | <Enter> | Enter the "R" if edited in the right margin of line 6. |
| (7) | Total Taxable Wages | L7A | <Enter> | Enter the amount from line 7.
Note:If taxpayer files Form 940 for TY 2012 or TY 2010 or Prior, on a TY 2011 Revision form, pick up line 7a as line 7. |
| (8) | FUTA Tax Before Adjustments | LN8 | <Enter> | Enter the amount from line 8. |
| (9) | Adjustments | LN9 | <Enter> | Enter the amount from line 9. |
| (10) | Excluded Wages/ Late Payments | L10 | <Enter> | Enter the amount from line 10. |
| (11) | Credit Reduction Amount | L11 | <Enter> | Enter the amount from Part I, Line 11. |
Note:For Forms 940-PR, when entering the next three prompts if both Part II and Part III have entries, enter the amounts from part II and ignore the entries in Part III. |
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| (12) | Adjusted Total Taxes | L12 | <Enter> ☆☆☆☆☆☆ |
Enter the amount from line 12. |
| (13) | Total Deposits | L13 | <Enter> | Enter the amount from line 13. |
| (14) | Balance Due / Overpayment | 14/15 | <Enter> MINUS (-) ☆☆☆☆☆☆ |
Enter the amount from line 14 or line 15 as follows: (a) If the amount on line 14 is the same as the Payment Received (Section 03, Element 02), enter a zero (0) then press <Enter>. (b) If the amount on line 14 is different from the Payment Received, enter the amount from line 14 then press <Enter>. (c) If there is no amount on line 14, enter the amount from line 15 and press MINUS(-). |
| (15) | Refund Indicator | RI | <Enter> | Enter a "2" if the "Send a refund" / "Envíeme el reembolso" box is checked. |
Note:If the Schedule Indicator is a "1" , prompts "1ST" , "2ND" , "3RD" , and "4TH" , will not be entered. The next prompt will be "CKBX" . |
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| (16) | 1st Quarter Liability | 1ST | <Enter> | Enter the amount from line 16a. |
| (17) | 2nd Quarter Liability | 2ND | <Enter> | Enter the amount from line 16b. |
| (18) | 3rd Quarter Liability | 3RD | <Enter> | Enter the amount from line 16c. |
| (19) | 4th Quarter Liability | 4TH | <Enter> | Enter the amount from line 16d. |
| (20) | Third Party Designee Checkbox | CKBX | <Enter> | Enter a "1" if only the "Yes" / "Sí" box is checked; otherwise, press <Enter>. |
| (21) | Third Party Designee's ID# | ID# | <Enter> | Enter the Third Party Designee's PIN number. For Form 940–PR, the Third Party Designee's PIN number is located in the five boxes immediately following the phrase beginning "Escoja un número de identificación..." . |
| (22) | Preparer's PTIN | PTIN | <Enter> | Enter the Paid Preparer's PTIN. |
| (23) | Preparer's EIN | PEIN | <Enter> | Enter the Preparer's EIN. |
| (24) | Preparer's Telephone # | TEL# | <Enter> | Enter the Preparer's telephone number. |
Note:If BOTH Section 03, prompts "MCKBX" and "CRBX" are blank, the document will end after this section. |
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| SECTION 05, 06 and 07 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 940 / Form 940–PR (Schedule A (Anexo A) |
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| Elem. No. | Data Element Name | Prompt | Field Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "05" , "06" , "07" . |
Note:
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| (2) | State Code Line 1 | ST1 | <Enter> | Enter the state abbreviation shown to the immediate right of the first box marked. |
| (3) | Wages Amount 1 | AMT1 | <Enter> | Enter the amount, if present, from the right of the State Code 1. |
| (4) | State Code 2 | ST2 | <Enter> | Enter the second state abbreviation shown to the immediate right of the second box marked. |
| (5) | Wages Amount 2 | AMT2 | <Enter> | Enter the amount, if present, from the right of the State Code 2. |
| (6) | State Code 3 | ST3 | <Enter> | Enter the third state abbreviation shown to the immediate right of the third box marked. |
| (7) | Wages Amount 3 | AMT3 | <Enter> | Enter the amount, if present, from the right of the State Code 3. |
| (8) through (44) | State Code 4 through 22, etc. | ST4 | <Enter> | Enter the next state abbreviation shown to the immediate right of the next box marked. |
| (9) through (45) | Wages Amount 4 through 22, etc. | AMT4 | <Enter> | Enter the amount, if present, from the right of the next State Code. |