3.24.249  Fiscal Year Required Payments/Form 8752

Manual Transmittal

November 05, 2013

Purpose

(1) "This transmits revised IRM 3.24.249, ISRP System, Fiscal Year Required Payments/Form 8752."

Material Changes

(1) IPU 13U0370 issued 02-19-2013 IRM 3.24.249- 2 - Element number 29 changing Prompt to PSSN and element number 31, Changing Prompt to TEL#.

(2) IRM 3.24.249 various editorial changes made throughout IRM.

Effect on Other Documents

IRM 3.24.249, dated October 26, 2012 (effective January 1, 2013) is superseded. This IRM also incorporates the following IRM Procedural Update (IPU) - 13U0370 issued 02-19-2013.

Audience

Integrated Submission and Remittance Processing Data Transcribers

Effective Date

(01-01-2014)

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

3.24.249.1  (01-01-2014)
Introduction

  1. This IRM provides instructions for entering and verifying data from control documents and Form 8752, Required Payment or Refund Under Section 7519, using the Integrated Submission and Remittance Processing (ISRP) system.

3.24.249.1.1  (01-01-2014)
Control Documents

  1. Following are the control document(s) 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

3.24.249.1.2  (01-01-2014)
Source Document

  1. Following are the source document(s) from which data may be transcribed:

    1. Form 8752, Required Payment or Refund Under Section 7519.

3.24.249.1.3  (01-01-2014)
Forms/Program Numbers/Tax Class Document Codes

  1. Table below gives program number and tax class document code for Form 8752.


    FORM
    PROGRAM NUMBER TAX CLASS DOCUMENT CODE
    8752 19000 223

3.24.249.1.4  (01-01-2014)
Required Sections

  1. Section 01 is always required.

  2. Key Verification—Section 01 is always required. Sections 02 and 03 are required if input by Original Entry (OE).

3.24.249.2  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.249-1 
Block Header Data Entry

Block Header Data Entry
Source Document or Record: FORM 813 and 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   The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog box. It cannot be changed.
(2) Block Document Locator Number DLN <Enter> Enter the first 11 digits as shown:
(a) Form 813—from the "Block DLN" box.
(b) Form 1332—from the "DLN." box.
(c) Form 3893—from box 2.
(d) The KV EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter> Enter the batch number as follows:
(a) Form 813 and Form 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) Form 813 and Form 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> 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) Filling <Enter>s   <Enter> <Enter> <Enter> <Enter> <Enter> Press <Enter> five (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.
(d) None of the boxes checked, consult your supervisor who will determine if a source code is required.
(8) Year Digit YEAR <Enter> If the control document is a Form 3893, enter the digit from the box 12 (current or otherwise).
(a) This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(9) Filling <Enter>   <Enter> Press <Enter> ONLY one (1) time.
(10) RPS Indicator RPS <Enter> Enter a "2" if:
(a) Form 813 and Form 1332— "Remittance Processing System (RPS)" is edited or stamped in the upper center margin or "Residual Remittance Processing System (RRPS)" in the block header of Form 1332.
(b) Form 3893— box 13 is checked.

Exhibit 3.24.249-2 
Section 01 FORM 8752 (Program 19000)

SECTION 01
Source Document or Record: FORM 8752
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER Number <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 <Enter> Enter the check digit (CD) if present.
(4) Name Control NC <Enter> If the CD is not present, enter the name control.
(5) Employer Identification Number EIN   Enter the employer identification number (EIN) from the preprinted label or from E.I. Number block.
(6) Address Check ADDRESS CHECK?   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 Period TAXPR <Enter> Enter the tax period edited or underlined under title of form.
(10) Condition Codes CCC <Enter> Enter from the upper left margin.
(11) Received Date RDATE <Enter>
★★★★★★
Enter the date as stamped or edited from the face of the return.
(a) If a "G" condition code is present, press <F6> to move the cursor to Prompt "11/12" .
(12) Penalty and Interest Code OMBMAR <Enter> Enter the edited "1" , if present, from the margin to the right of the OMB No.
(13) Partnership/S Corporation Indicator LNA <Enter> Enter the code from line A as follows:
(a) "1" if the Partnership box is checked.
(b) "2" if the S Corporation box is checked.
(c) Press <Enter> only if both boxes are checked or no box is checked.
(14) Line B Checkbox LNB <Enter> Enter a "1" if Line B is checked.
(15) Line C Checkbox LNC <Enter> Enter a "1" if Line C is checked.
(16) Line D Checkbox LND <Enter> Enter a "1" if Line D is checked.
(17) Net Income LN1 <Enter> Enter the amount from line 1.
(18) Applicable Payments/Base Year LN2 <Enter> Enter the amount from line 2.
(19) Deferred Ratio LN3 <Enter> Enter the three digit code edited on the dotted portion of line 3.
(20) Line 1 Deferred Amount LN4 <Enter> Enter the amount from line 4.
(21) Line 2 Deferred Amount LN5 <Enter> Enter the amount from line 5.
(22) Applicable Payments/During Deferral LN6 <Enter> Enter the amount from line 6.
(23) If the Entity/Amount LN7 <Enter> Enter the amount from line 7.
(24) Net Base Year Income LN8 <Enter> Enter the amount from line 8.
(25) Multiply Line Amount L9A <Enter> Enter the amount from line 9a.
(26) Required Payment L9B <Enter> Enter the amount from line 9b.
(27) Net Required Payment Balance L10 <Enter> Enter the amount from line 10.
(28) Required Payment Due/Refund of Net Prior Year Payments 11/12 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 11 or line 12 as follows:
(a) Enter the amount from line 11, if present, and press <Enter>.
(b) If there is no entry on line 11, enter the amount from line 12 and press MINUS(-).
(c) If a "G" code is present on a non-remittance document, enter a zero and end the document after this field.
(d) If a "G" code is present on a remittance document, enter a zero and press <F6> to go to Section 03.
(29) Preparer's PTIN PSSN <Enter> Enter the "Preparer's PTIN"
(30) Preparer's EIN PEIN <Enter> Enter the EIN.
(31) Preparer's Telephone Number TEL # <Enter> Enter the prepares telephone number.

Exhibit 3.24.249-3 
Section 02 FORM 8752 (Program 19000)

SECTION 02
Source Document or Record: FORM 8752
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> <Enter> if already present on the screen; otherwise enter "02" always.
(2) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(3) Foreign Address FGN ADD <Enter> Enter any foreign address.
(4) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the form.
(5) City CITY <Enter> Enter the city from the entity area of the return.
(6) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.
(7) ZIP Code ZIP <Enter> Enter the ZIP code from the entity area of the return.

Exhibit 3.24.249-4 
Section 03 FORM 8752 (Program 19000)

SECTION 03
Source Document or Record: FORM 8752
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> <Enter> if already present on the screen; otherwise enter "03" always.
(2) Remittance RMT <Enter> (a) Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
(b) If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
(c) This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.

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