3.24.226  Declaration for Electronic Filing

Manual Transmittal

November 05, 2013

Purpose

(1) This transmits revised IRM 3.24.226, ISRP System, Declaration for Electronic Filing.

Material Changes

(1) Various editorial changes, such as date changes and citation updates were made throughout this IRM.

Effect on Other Documents

IRM 3.24.226 dated October 30, 2012 (effective January 1, 2013) is superseded.

Audience

The IRM is intended for ISRP Data Transcribers.

Effective Date

(01-01-2014)


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

3.24.226.1  (01-01-2014)
Introduction

  1. This section provides instructions for entering and verifying data from various control documents and declarations or transmittals for electronic filing, including Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing, Form 8453-F Multiples, using the Integrated Submission and Remittance Processing (ISRP) system.

3.24.226.1.1  (01-01-2014)
Control Documents

  1. Control Data will be transcribed from Form 1332, Block and Selection Record.

3.24.226.1.2  (01-01-2014)
Source Document

  1. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

  2. Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

3.24.226.1.3  (01-01-2014)
Forms/Program Numbers/Format Codes

  1. Data transcribers should determine the appropriate Program Numbers and Format Codes from the table below.

    FORMS PROGRAM NUMBER FORMAT CODE
    Form 8453 42900 0140
    Form 8453-F 12933 2264
    Form 8453-F Multiples 12930 2265

3.24.226.1.4  (01-01-2014)
MUST ENTER Fields

  1. Some fields require 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 (★★★★★★).

3.24.226.2  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.226-1 
Form 1332, Block and Selection Record

Block and Selection Record
Source Document or Record: Form 1332 , Block and Selection Record
Elem No Data Element Name Prompt Fld Term Instructions
(1) SC Block Control ABC <ENTER> The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6, EOP Dialog Box - Access Block. It cannot be changed.
(2) Service Center Code FLC/DO <ENTER> Service Center Code "00" will always be generated. No entry is required.
(3) Format Code FCODE <ENTER> Enter the Format Code as follows:
(a) Form 8453= 140
(b) Form 8453 - F= 264
(c) Form 8453 - F Multiples = 265

Exhibit 3.24.226-2 
Section 01 Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

SECTION 01
Source Document or Record: Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise key the appropriate Serial Number.
(3) Document Locator Number (DLN) DLN <ENTER> ★★★★★★ Enter the first 11 digits of the DLN.
(a) This data must be present for Document 00 and will be generated into the remaining documents.
(b) This field will be bypassed on subsequent documents.

(c) Austin Submission Processing Center File Locations Codes (AUSPC- FLCs) - Positions 1 and 2 input:
  • "18"

  • Secondary "71" , "73" , "74"


(d) Position 3 Tax Class (TC) must be 2.
(e) Positions 4 and 5 (Document Code) must be "59"
(f) If it becomes necessary to correct the DLN -
  1. Use the FIND Mode to go back to Document 00 and make the correction.
  2. In order to change the intervening documents, you must Record down (FIELD DOWN) thru each document.

Note:

The FIND Mode must be used to make the correction, especially in KV (Key Verification).

(4) Social Security Number (SSN) SSN <ENTER> ★★★★★★ Enter the primary Social Security Number (SSN).

Reminder:

★★★★★★ indicates a MUST ENTER field.

Exhibit 3.24.226-3 
Section 01 Form 8453–F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

SECTION 01
Source Document or Record: Form 8453-F , U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise key the appropriate Serial Number.
(3) DLN DLN <ENTER> ★★★★★★ Enter the first 11 digits of the DLN.
(a) This data must be present for Document 00 and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.
(4) Serial Number SN# <ENTER> ★★★★★★ Enter the last 2 digits (12th and 13th) of the DLN.
(5) Employer Identification Number (EIN) EIN <ENTER> ★★★★★★ Enter from the Employer Identification Number (EIN) box.
(6) Electronic Transmitter Identification Number (ETIN) ETIN <ENTER> ★★★★★★ Enter the 6 edited digits from the top right margin of Form 1332.
(a) This data must be present for Document 00 and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.
(7) Received Date DATE <ENTER> ★★★★★★ Enter in MMDDYY format from the Date box on Form 1332.
(a) This data must be present for Document 00 and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.
(b) KV—the system will automatically stop after this field to allow for corrections. If no corrections are necessary, press <ENTER> again.
(c) For standard instructions, refer to IRM 3.24.37.6.7, Dates.
(8) Pooled Mortgage Bought/Sold Checkboxes B/S CKBX <ENTER>★★★★★★ This is a must enter field. Enter (0) and press, always.

Reminder:

★★★★★★ indicates a MUST ENTER field.

Exhibit 3.24.226-4 
Section 01 - Multiples Form 8453–F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

SECTION 01
Source Document or Record:Form 8453–F, U.S. Estate or Trust Income Declaration and Signature for Electronic Filing
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise key the appropriate Serial Number.
(3) DLN DLN <ENTER> ★★★★★★ Enter the first 11 digits of the DLN.
(a) This data must be present for Document 00 and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.
(4) Serial Number SN# <ENTER> ★★★★★★ Enter the last 2 digits (12th and 13th) of the DLN.
(5) EIN EIN <ENTER> ★★★★★★ Enter 9 zeros (0), always.
(6) ETIN (Electronic Transmitter Identification Number) ETIN <ENTER> ★★★★★★ Enter the 6 edited digits from the top right margin of Form 1332.
(a) This data must be present for Document 00 and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.
(7) Received Date DATE <ENTER> ★★★★★★ Enter in MMDDYY format from the Date box on Form 1332.
(a) This data must be present for Document 00 and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.
(b) KV—the system will automatically stop after this field to allow for corrections. If no corrections are necessary, press <ENTER> again.
(c) For standard instructions, refer to IRM 3.24.37.6.7, Dates.
(8) Pooled Mortgage Bought/Sold Checkboxes B/S CKBX <ENTER> ★★★★★★ This is a must enter field. Enter (0) and press, always.

Reminder:

★★★★★★ indicates a MUST ENTER field.

Exhibit 3.24.226-5 
Section 02 - Multiples Form 8453–F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

SECTION 02
Source Document or Record:Form 8453–F Multiples
Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 02 and 24, inclusive).

Note:

On-line help is only available on the Section 02 input screen. If you are in a subsequent section and require on-line help, go back to Section 02, position your cursor in the appropriate input field, and press <Shift-H>.

(2) EIN1 through EIN920 EIN1 through EIN920 <ENTER> ★★★★★★ Enter each 9 digit EIN in order from the attached list, 40 per section, until either you have entered all EINs on the list, or you fill the last section of the document, Section 24.

Example:

Section 02 would contain EIN1 through EIN40, Section 03 would contain EIN41 through EIN80, and so on. Section 24, if reached, would contain EIN881 through EIN920. The listing, as edited if necessary, should never contain more than 920 EINs.

Reminder:

★★★★★★ indicates a MUST ENTER field.


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