3.24.212  Applications for Extension of Time to File Tax Returns

Manual Transmittal

November 01, 2013

Purpose

(1) This transmits revised IRM 3.24.212, ISRP System, Applications of Extension of Time to File.

Material Changes

(1) Revised dates throughout all exhibits.

(2) Editorial changes throughout this IRM.

Effect on Other Documents

IRM 3.24.212 dated 10-30-2012 effective January 01, 2013 is superseded.

Audience

ISRP Data Transcribers in W&I, SBSE and TEGE

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Customer Account Services
Wage & Investment

3.24.212.1  (01-01-2014)
Introduction

  1. This chapter provides instructions for entering and verifying Applications for Extension of Time to File Tax Returns data from block control documents and source documents, using the Integrated Submission and Remittance Processing (ISRP) system.

3.24.212.1.1  (01-01-2014)
Control Documents

  1. The following is a list of block control documents from which data may be transcribed:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control

3.24.212.1.2  (01-01-2014)
Transaction Forms

  1. The following is a list of the input forms from which data may be transcribed:

    1. Form 2350, Application for Extension of Time To File U.S. Income Tax Return

    2. Form 4768, Application for Extension of Time To File U.S. Estate Tax Return and/or Pay Estate Tax

    3. Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

    4. Form 7004, Application for Automatic Extension To File Certain Business Income Tax, Information, and Other Returns

    5. Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

3.24.212.1.3  (01-01-2014)
Forms/Program Numbers/Tax Class Doc. Codes/Trans. Codes/MFT

  1. The following is a table of tax forms with related program numbers and tax class/doc. codes.


    FORM NUMBER
    PROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES
    EXHIBIT. NO.
    2350
    4868
    45508
    45502
    277 460 3.24.212–2
    4768
    8892
    15502
    (BMF)
    977 460 3.24.212–3
     
    4868
    Approved
    44700 217 460 3.24.212–4  
    7004 11700 104
    204
    304
    504
      3.24.212–5,6  
    4868
    Remittance
    45501
    15501
    277   3.24.212–7  

3.24.212.1.4  (01-01-2014)
Name Control/Check Digit

  1. Enter Name Control (NC) as follows:

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

    2. Enter the four character Name Control in the First Name Line area in the Name Control field (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for Name Control determination). It will not be necessary to press <ENTER> if four characters are entered.

      Note:

      Do not enter Check Digit from scan line.

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

    4. If the Name Control is missing or illegible, enter one period followed by <ENTER>.

3.24.212.1.5  (01-01-2014)
Name Control Check Against Enhanced-Entity Index File

  1. The system will access the Enhanced-Entity Index File (E-EIF) to determine if the account is already established on the Master File. This procedure is being done to reduce the number of unpostables.

    • The system will access E-EIF and prompt for verification. Enter Y for yes or an N for no.

    • When the check has been completed, the next prompt will appear and entry may continue. If the account is located, the Check Digit will appear in the Check Digit field on the screen, if available. The TIN/Check Digit/Name Control fields will bypass verification. If the account is not located, the Name Control will remain on the screen as entered.

    • This procedure will affect all Forms except those with a Tax Class of "077" or "977" .

3.24.212.1.6  (01-01-2014)
MUST ENTER Fields

  1. Some fields require the entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for procedures related to MUST ENTER fields.

3.24.212.1.7  (01-01-2014)
Money Fields

  1. All fields will be dollars and cents.

3.24.212.1.8  (01-01-2014)
Multiple/Split Indicator

  1. The Indicator will be edited in the upper left margin (i.e., M3, S5, etc.). Only the "M" or "S" will be entered. Ignore any other data present. If both are present, enter the "S" only.

3.24.212.1.9  (01-01-2014)
Correcting A Previous Document

  1. If you need to correct a previously entered document, you must delete the document and enter it again by inserting it. Use <ALT><F8> keys to insert.

3.24.212.2  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures:

Exhibit 3.24.212-1 
Block Header Data Entry

3.24.212-1Block Header Data Entry
Source Document or Record:
FORM 813, FORM 1332 FOR ORIGINAL INPUT DOCUMENTS
FORM 3893 FOR RE-ENTRY DOCUMENTS
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the ABC that was entered in the EOP dialog box, as described in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. It cannot be changed.
(2) Block DLN DLN (auto)
★★★★★★
Enter the first 11 digits as shown:
(a) Form 813—from the "Block DLN" box.
(b) Form 1332—from the "Document Locator No." box.
(c) Form 3893—from box 2.
(d) The KV Operator will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter>
★★★★★★
Enter the batch number as follows:
(a) Forms 813, 1332—from the Batch Control Number box.
(b) Form 3893—from box 3.
(c) If not present, secure the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter>
★★★★★★
Enter the document count as follows:
(a) Forms 813, 1332—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893—from box 4.
(5) Prejournalized Credit Amount CR <Enter> For Program 44700, Enter a zero (0) always.
For programs 15502/45502/45508 press <ENTER>.
For all other programs, Enter the amount shown:
(a) Form 813—shown as the "Total" or if adjusted, as the "Adjusted Total."
(b) Form 3893—from box 5.
(c) ENTER DOLLARS AND CENTS.
(6) Debit Amount DB <Enter> Press <Enter> always.
(7) Transaction Code TRCODE <Enter> For programs 15502/45502/44700/45508, enter "460" ; otherwise press <ENTER>.
(8) Transaction Date TRDATE <Enter> For program 44700, enter the date in MMDDYY format from the stamped date on the first Form 4868. If no date stamped, enter the current date or 04/22/2014, whichever is earlier
Note: If entering on a Saturday or Sunday use the previous Fridays date.
(9) Master File Tax Code MFT <Enter> Press <Enter> always.
(10) Secondary Amount SECAMT <Enter> Press <Enter> always.
(11) 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.
(d) None of the boxes checked, consult your supervisor who will determine if a source code is required.
(12) Year Digit YEAR <Enter> If the control document is a Form 3893, enter the digit from the box 12.

Note:

This is a MUST ENTER field if the Source Code is "R" , "N" , or "4."

(13) Period Code Prior Year <Enter> Press <Enter> always.
(14) RPS Indicator RPS <Enter> For programs 15502/45502/44700/45508 press <ENTER>; otherwise enter a "2" if:
(a) Forms 813, 1332—"RPS" is edited or stamped in the upper center margin or if "RRPS" is indicated in the block header of the Form 1332.
(b) Form 3893—box 13 is checked.

Exhibit 3.24.212-2 
Section 01 IMF - FORM 2350, FORM 4868 (Program 45508 or 45502)

3.24.212-2SECTION 01
Source Document or Record: IMF- FORM 2350, FORM 4868

Note:

TAXPR, DATE, and EXT DATE must be present for document 00. If these are the same as previous document, <Enter> through these fields. The system will generate.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions,) verify that it matches the document being entered.
(3) Name Control NC <Enter>
★★★★★★
Enter the Name Control as follows:
(a) Enter the 4 character Name Control underlined or edited in the first name line area.
(b) If less than 4 characters, enter those shown followed by <ENTER>.
(c) If Name Control is illegible, enter 1 period and <ENTER>.
(4) EIN/SSN TIN (auto)
★★★★★★
Enter the 9 digit number from the area labeled "Your Social Security Number" , on the form.
(a) See standard rules in 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(b) If two account numbers are shown, enter 9 periods.

Exception:

If SSN applied for or similar is notated or ITIN pending, pull the document.

(5) Tax Period TAXPR <Enter> Enter the edited tax period from the document in YYMM format, If not edited, press <Enter>.
(a) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(6) Transaction Date DATE <Enter> Enter the digits from "Date Received" or "Date" in MMDDYY format.

Note:

If the date is not present, illegible or incomplete, enter today's date or 04/22/2014, whichever is earlier.

(7) Extension to Date EXT DATE <Enter> Enter the edited date, in MMDDYY format, found below the entity information or to the right of the City/State/ZIP Code area.
(a) For Form 2350 enter the edited date if present, if not edited enter date on line 1.
(b) If no date is present, fill the field with periods.
(c) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(8) ERS Action Code ERSCD <Enter> Enter the edited code if present on the bottom left margin.

Exhibit 3.24.212-3 
Section 01 BMF - Form 4768 and Form 8892 (Program 15502)

3.24.212-3SECTION 01
Source Document or Record: BMF- FORM 4768, FORM 8892

Note:

MFT, TAXPR, CODE, and DATE must be present for Document 00. If these are the same as previous document, <Enter> through these fields. The system will generate.

Note:

For Program 15502, MFT, RPT#, TAXPR, CODE, DATE, EXT DATE, EOGRP, LOBYR, ANP, and ERSCD will be generated into subsequent documents until changed.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being entered.
(3) Name Control NC <Enter>
★★★★★★
Enter the Name Control as follows:
(a) Enter the 4 character Name Control underlined or edited in the first name line area.
(b) If less than 4 characters, enter those shown followed by <ENTER>.
(c) If Name Control is illegible, enter 1 period and <ENTER>.
(4) EIN/SSN TIN (auto)
★★★★★★
Enter the 9 digit number from the area labeled "Decedent's Social Security Number." For Forms 8892, enter from the area labeled "Social Security Number."
(a) If two account numbers shown, enter 9 periods.
(b) See standard rules in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(5) MFT Code MFT <Enter> (a) Program 15502 - Enter the 2 digits edited in the upper left margin of the form. If illegible or missing, enter a zero (0) and press <ENTER>.
(b) For Form 8892, enter 51 always.
(6) Report/Plan Number RPT# <Enter> Press <Enter> always.
(7) Tax Period TAXPR <Enter> Enter the edited tax period from the document in YYMM format.
(a) If not present, enter 1312.
(b) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(8) Transaction Code CODE <Enter> Enter "460" unless edited otherwise.
(9) Transaction Date DATE <Enter> Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, press <Enter> only.
(a) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(10) Extension to Date EXT DATE <Enter> Enter the underlined date found on line 1, line 2, or edited to the right of the City/State/ZIP Code area.
(a) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(b) Must be present if TC 460 is present.
(11) EO Group Code EOGRP <Enter> Press <Enter> always.
(12) Lobby Year Code LOB YR <Enter> Press <Enter> always.
(13) Account Number (TIN) Prefix. ANP <Enter> Press <Enter> always.
(14) ERS Action Code ERSCD <Enter> Enter the edited code from the bottom left margin.

Exhibit 3.24.212-4 
Section 01 FORM 4868 Approved (Program 44700)

3.24.212-4SECTION 01
Source Document or Record: FORM 4868
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Enter the last two 2 digits of the 13 digit DLN from the upper right corner of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being entered.
(3) Check Digit CD <Enter> Press <Enter> always.
(4) Name Control NC <Enter> Enter the Name Control. See the narrative portion of this IRM for procedures.
(5) Social Security Number TIN (auto)
★★★★★★
Enter the 9 digits as shown in "Your Social Security Number" box.
(a) See standard rules in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.

Exception:

If SSN applied for or similar is notated or ITIN pending, pull the document.

(6) Tax Period TAXPR <Enter> Enter the edited tax period from the document in YYMM format, If not edited, press <Enter>.
(a) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions.
(7) Transaction Date DATE <Enter> Press <Enter> always.
(8) ERS Action Code ACTCD <Enter> Enter the edited digits in the bottom right margin.
(9) Multiple/Split Indicator M/S <Enter> Enter the "M" or "S" edited in the upper left margin.

Exhibit 3.24.212-5 
Section 01 FORM 7004 (Program 11700)

3.24.212-5SECTION 01
Source Document or Record: Form 7004
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last 2 digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being entered.
(3) Name Control NC <Enter>
★★★★★★
See the narrative portion of this IRM for procedures.
(4) Taxpayer Identification Number TIN <Enter>
★★★★★★
Enter the number as shown in the "Identifying Number" block on Form 7004. See Standard Instructions in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(5) TIN Type TYPE <Enter> Enter the edited zero (0), if present, following the TIN.
(6) Tax Period TAXPR <Enter>
★★★★★★
Enter 4 numeric digits (YYMM) edited in the blank portion of the title area to the immediate right of the words "File a Separate Application for Each Return" on Form 7004. If not edited, enter 1312.
(a) This is a MUST ENTER field for the first document of the block.
(b) The Tax Period entered will always be generated into remaining documents when the <ENTER> is pressed until a different Tax Period is keyed. Then the new Tax Period will be generated. If no Tax Period was edited, and 1312 was not the last generated Tax Period, enter 1312.
(c) KV Operator—Verify the first document and each subsequent change.
(d) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions.
(7) MFT Code MFT <Enter> Enter the edited 2 digit MFT from the upper left margin of the form.
(8) Received Date RDATE <Enter> ★★★★★★ Enter the 6 digits for the Received Date in MMDDYY format.
(a) This is a MUST ENTER field for the first document of the block. If the date is not present, illegible, or incomplete, and the MFT is 02, enter today's date or 03/15/2014 whichever is earlier. For all others, enter periods.
(b) The same Received Date will always be generated into remaining documents when the <ENTER> is pressed until a different Received Date is keyed. Then the new Received Date will be generated.
(c) KV Operator—Verify the first document and each subsequent change.
(d) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions.
(9) Condition Code CC <Enter> Enter the Condition Code edited in the upper center margin. If a Condition code is illegible, enter a "#."
(10) Return Code RC <Enter> Enter the numeric code edited to the right margin of Line 1a, If no data, press <Enter>.
(11) ERS-Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.212-6 
Section 03 FORM 7004 (Program 11700)

3.24.212-6SECTION 03
Source Document or Record: FORM 7004
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" always.
(2) Payment Received RMT <Enter>
★★★★★★
Enter the green edited amount shown on Line 8.
(a) If a green edited amount is not present, enter the amount written in green or cash register imprint amount shown in the upper right margin of the document.
(b) Check the control document for illegible amount.
(c) Enter the RPS amount printed on the upper right corner of the return ONLY if underlined in green.
(d) This is a MUST ENTER if Prejournalized Credit Amount (PROMPT "CR" ), Block Header, was entered.
(e) The error message INVALID DATA will appear if there is an amount in this field and there is no entry for Prejournalized Credit Amount in the Block Header.

Exhibit 3.24.212-7 
Section 01 FORM 4868 (ALL OTHERS) (Program 45501/15501)

3.24.212-7SECTION 01
Source Document or Record: FORM 4868 (ALL OTHERS)
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Enter the last 2 digits of the 13 digit DLN located in the upper right corner of the document. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being input.
(3) Check Digit CD <Enter> Press <Enter> always.
(4) Name Control NC <Enter> Enter the Name Control. See the narrative portion of this IRM for procedures.
(5) EIN or SSN Number TIN (auto)
★★★★★★
Enter the TIN from "Your Social Security Number" box.
(a) See standard rules in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.

Exception:

If TIN applied for or similar is notated or ITIN pending, pull the document.

(6) Account Number Prefix ANP <Enter> Enter the edited 0 (zero) if shown following the TIN.
(7) Report/Plan Number RPT# <Enter> Press <Enter> always.
(8) Tax Period TAXPR <Enter> Enter the edited tax period from the document in YYMM format, If not edited, press <Enter>.
(a) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions.
(9) Received Date DATE <Enter> Enter the date in MMDDYY format as shown on the face of the document.
(a) If no date is stamped, enter "Today's Date" or 04/22/14, whichever is earlier.
(b) For special rules, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions.
(10) Master File Code MFT <Enter> Press <Enter> always.
(11) Primary Transaction Code CODE1 <Enter> Enter "670" always.
(12) Primary Transaction Amount AMT1 <Enter> Enter the green underlined or edited Transaction Amount.
(a) If not green edited, enter a zero.
(13) Secondary Transaction Code CODE2 <Enter> Enter "460" always.

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