Part 3. Submission Processing

Chapter 30. Work Planning and Control

Section 123. Processing Timeliness: Cycles, Criteria and Critical Dates (Cont. 2)

3.30.123  Processing Timeliness: Cycles, Criteria and Critical Dates (Cont. 2)

3.30.123.7 
Processing Timeliness Criteria for BMF Domestic Income Tax Returns, Trust Estimated Payment Document, Extension Requests and BMF International Income Tax Returns

3.30.123.7.3 
PCD for Form 720, Form 730, 2290 Series and Form 11-C

3.30.123.7.3.5  (01-01-2011)
Report of Gasoline Diesel and Special Fuels and Other Credits

  1. It is essential that the National Headquarters complete the quarterly certifications of Gasoline, Diesel and Special Fuels Credits to Treasury on a timely basis to help meet the scheduled dates. It is imperative that the Report of Gasoline, Diesel and Special Fuels and Other Credits (Report Symbol TREAS 90, IMF and BMF) at National Headquarters by close of business the fifth work day after the close of the calendar quarter being reported.

  2. Please e-mail reports to OS:CFO:R:S:I, Office of Revenue Systems.

  3. The close of the calendar quarters will be the last days of the quarter being reported except for the quarter normal ending September 30. The September quarter will cut off early. The cutoff date is reported in the year-end Memo annually. This information must be included in the Fiscal Year (FY) Reports due September 30. The last cycle for each quarter is based on the ECC-MTB Posting Cycles calendar. In the event the final processing cycle for a quarter is changed, use the changed cycle data for that input.

  4. The reporting requirements for the Treasury 90 Report, etc., are owned by OS:CFO:R:S:I.

3.30.123.7.4  (01-01-2011)
PCD for Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, Form 944(PR), Form 944(SP), Form 944-SS, Form 945 and Form CT-1

  1. This subsection contains form/program specific information related to timely processing of Unemployment and Employment Tax Returns. All will be referred to as "Employment" tax returns in this section.

  2. Procedures for processing Form 940 are found in IRM 3.11.154, Returns and Documents Analysis-Unemployment Tax return. Procedures for Form 941, Form 943, 944 series, Form 945 and Form CT-1 are found in IRM 3.11.13, Returns and Documents Analysis-Employment Tax Returns. Both IRMs are owned by SE:W:CAS:SP:PPB:BMF.

  3. Forms with the designation of "PR" and "SS" are International tax returns for residents of Puerto Rico (PR), Guam, Virgin Islands, American Samoa, Commonwealth of the Northern Mariana Islands, Federated States of Micronesia, Marshall Islands, and Palau.

  4. Forms with the designation of "SP" are domestic tax returns for U.S. residents who speak Spanish.

  5. There are no valid extensions for these forms.

3.30.123.7.4.1  (01-01-2013)
Form 940 and Form 940-PR, Employer's Annual Federal Unemployment (FUTA) Tax Return (Programs 11100 and 11140) Processing Specifications

  1. STATUTORY DUE DATES for Form 940 and Form 940-PR:

    • January 31, 2013

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 50, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (January Peak) - February 20, 2013 - Cycle 201308

    • Non-Refund (January Peak) - April 24, 2013 - Cycle 201317

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.4.2  (01-01-2013)
Form 941, Employer’s Quarterly Federal Tax Return (Program 11200)/ Form 941-PR and Form 941-SS, Employer's Quarterly Federal Tax Return (OSPC Only) (Program 11210) Processing Specifications

  1. STATUTORY DUE DATES for Form 941, Form 941-PR and Form 941-SS:

    • 4th Quarter - January 31, 2013

    • 1st Quarter - April 30, 2013

    • 2nd Quarter - July 31, 2013

    • 3rd Quarter - October 31, 2013

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 32, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    Tax Period Refund Non-Refund
    4th Quarter February 20, 2013 - 201308 March 20, 2013 - 201312
    1st Quarter May 22, 2013 - 201321 June 19, 2013 - 201325
    2nd Quarter August 21, 2013 - 201334 September 18, 2013 - 201338
    3rd Quarter November 20, 2013 - 201347 December 18, 2013 - 201351

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.4.3  (01-01-2013)
Form 943, Employer’s Annual Tax Return for Agricultural Employees (Program 11600); Form 943-PR, Employer’s Annual Tax Return for Agricultural Employees (OSPC Only) (Program 11610) Processing Specifications

  1. STATUTORY DUE DATES for Form 943 and Form 943-PR:

    • January 31, 2013 (or ten days later, if timely full-paid deposits are made)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 32, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (January Peak) - February 20, 2013 - Cycle 201308

    • Non-Refund (January Peak) - April 3, 2013 - Cycle 201314

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.4.4  (01-01-2013)
Form 944, Employer's Annual Federal Tax Return (Program 11650), Form 944(SP), Employer's Annual Federal Tax Return (OSPC Only) (Program 11650), Form 944(PR) and Form 944-SS, Employer's Annual Federal Tax Return (OSPC Only) (Program 11680) Processing Specifications

  1. STATUTORY DUE DATES for Form 944, Form 944(SP), Form 944(PR) and Form 944-SS:

    • January 31,2013 (or ten days later, if timely full-paid deposits are made)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 6 days or lower prior to PCD and 16 days or lower after PCD and should not exceed 32, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund/Non-Refund (January Peak) - February 20, 2013 - Cycle 201308

      Note:

      Expedite process of the returns is necessary to ensure these taxpayers receive sufficient notification to timely file the quarterly Form 941. Therefore, the following expedite process needs to be followed:


      Returns received between January 1 and PCD:
      1. Sort timely filed non-remit forms into Refund verses No Refund.
      2. Route both Refund and No Refund as "Expedites" .

      Returns received after the grace period date and before the current year's PCD:
      1. Sort delinquent filed non-remit forms into Refund verses No Refund.
      2. Route both Refund and No Refund as "Expedites" .

      Returns received after the current year's PCD:
      1. Sort timely filed non-remit forms into Refund verses No Refund.
      2. Route Refund as "Expedites" .

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. The PCD is the same for Refunds and Non-Refunds, but Refunds should be worked prior to the Non-Refunds to ensure the interest free period is met.

3.30.123.7.4.5  (01-01-2013)
Form 945, Annual Return of Withheld Federal Income Tax (Program 11250) Processing Specifications

  1. STATUTORY DUE DATE for Form 945:

    • January 31, 2013 (or ten days later, if timely full-paid deposits are made)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter.

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 32, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (January Peak) - February 20, 2013 - Cycle 201308

    • Non-Refund (January Peak) - April 3, 2013 - Cycle 201314

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.4.6  (01-01-2013)
Form CT-1, Employer’s Annual Railroad Retirement Tax Return (CSPC Only) (Program 11300) Processing Specifications

  1. STATUTORY DUE DATE for Form CT-1:

    • February 28, 2013

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 40, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (February Peak) - March 20, 2013 - Cycle 201312

    • Non-Refund (February Peak) - April 3, 2013 - Cycle 201314

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.5  (01-01-2011)
PCD for Form 1041, Form 1041-QFT, Form 1041-N and Form 1041-ES

  1. This subsection contains form/program specific information related to timely processing of Fiduciary and Partnership Tax Returns, as well as the Estimated Payment (ES), Form 1041-ES.

  2. Procedures for processing Form 1041 can be found by referring to IRM 3.11.14, Returns and Documents Analysis-Income Tax returns for Estates and Trusts, owned by SE:W:CAS:SP:PPB:BMF.

  3. Form 1041-ES is processed by Lockbox. Correction procedures can be found by referring to IRM 3.12.10, Error Resolution-Revenue Receipts, owned by SE:W:CAS:SP:ATP:SCAD.

3.30.123.7.5.1  (01-01-2013)
Form 1041, U.S. Income Tax Return for Estates and Trusts (Program 11900), Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts (Program 11910) and Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts (OSPC Only) (Program 11910) Processing Specifications

  1. STATUTORY DUE DATES for Form 1041, Form 1041-QFT and Form 1041-N:

    • April 15, 2013 (for calendar year tax returns, or 31/2 months after the end of the taxable year for fiscal year tax returns)

    • June 15, 2013 (automatic two month extension if books and records are kept outside of U.S.)

    • September 15, 2013 (Extended Return due date -Form 1041)

    • October 15, 2013 (Extended Return due date -Form 1041-QFT and Form 1041-N)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 40, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (April Peak) - May 8, 2013 - Cycle 201319

    • Accelerated Refund (April Peak) - May 15, 2013 - Cycle 201320

    • Non-Refund (April Peak) - July 24, 2013 - Cycle 201330

    • Refund (June Peak) -July 10, 2013 - Cycle 201328

    • Non-Refund (June Peak) -July 24, 2013 - Cycle 201330

    • Refund (September Peak) -October 9, 2013 - Cycle 201341

    • Non-Refund (September Peak) -October 23, 2013 - Cycle 201343

    • Refund (October Peak) -November 6, 2013 - Cycle 201345

    • Non-Refund (October Peak) -November 20, 2013 - Cycle 201347

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.7.5.2  (01-01-2013)
Form 1041-ES, Estimated Tax for Estates and Trusts (Program 11920) Processing Specifications

  1. STATUTORY DUE DATE for Form 1041-ES:

    • 4th Installment - January 15, 2013

    • 1st Installment - April 15, 2013

    • 2nd Installment - June 15, 2013

    • 3rd Installment - September 15, 2013

  2. CYCLES:

    • 1 day (deposit), maximum three days during peak

  3. CAMPUS PROGRAM COMPLETION DATES:

    • 4th Installment, January 18, 2013 - Cycle 201304

    • 1st Installment, April 18, 2013 - Cycle 201317

    • 2nd Installment, June 20, 2013 - Cycle 201326

    • 3rd Installment, September 19, 2013 - Cycle 201339

  4. The Deposit PCD is set and issued in an official Headquarters memorandum that is distributed to the Submission Processing Centers and the vendor banks.

3.30.123.7.6  (01-01-2013)
Form 1065, U.S. Return of Partnership Income (Program 12200) and Form 1065-B, U.S. Return of Income for Electing Large Partnerships (OSPC Only) (Program 12200) Processing Specifications

  1. STATUTORY DUE DATES for Form 1065 and Form 1065-B:

    • April 15, 2013 (for calendar year tax returns, or 31/2 months after end of the taxable year for fiscal year)

    • June 15, 2013 (automatic two month extension if books and records are kept outside of the U.S.)

    • September 15, 2013 (Extended Return due date -Form 1065)

    • October 15, 2013 (Extended Return due date -Form 1065-B)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 50, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • First PCD (April Peak) -August 7, 2013 - Cycle 201332

    • Second PCD (June Peak) -August 7, 2013 - Cycle 201332

    • Third PCD (September Peak) -October 23, 2013 - Cycle 201343

    • Fourth PCD (October Peak) -November 26, 2013 - Cycle 201348

    • PCD dates for Schedule K-1 processing. See IRM 3.30.123.8.3.5, Schedule K-1 Forms Processing Specifications.

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. The requirements for processing Form 1065 can be found by referring to IRM 3.11.15, Returns and Documentation Analysis-Return of Partnership Income, owned by SE:W:CAS:SP:PPB:BMF.

3.30.123.7.7  (01-01-2013)
Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return (OSPC Only) (Program 12201) Processing Specifications

  1. STATUTORY DUE DATE for Form 1066:

    • April 15, 2013

    • October 15, 2013 (Extended due date)

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 50, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (April Peak) -May 8, 2013 - Cycle 201319

    • Non-Refund (April Peak) -May 22, 2013 - Cycle 201321

    • Refund (October Peak) -November 6, 2013 - Cycle 201345

    • Non-Refund (October Peak) -November 20, 2013 - Cycle 201347

  4. The requirements for processing Form 1066 can be found by referring to IRM 3.11.213, Returns and Documents Analysis-Form 1066, U.S. REMIC Income Tax Return, owned by SE:W:CAS:SP:PPB:BMF.

3.30.123.7.8  (01-01-2013)
PCD for Form 1120 and 1120 Series C/F/FSC/H/L/ND/PC/POL/REIT/RIC/S/SF

  1. PCDs are listed for each month. See IRM 3.30.123.7.8.1, Form 1120 and 1120 Series - C/F/FSC/H/L/ND/PC/POL/REIT/RIC/S/SF Processing Specifications. See Exhibit 3.30.123-5, Campus Program Completion Cycles. Over 50 percent of 1120 series are fiscal year filers. The dates given in each month are the completion dates for processable refund and non-refund tax returns with a due date the previous month. If fiscal filers are not sorted, all tax returns received by the statutory due date must be considered and processed under the PCD requirement.

  2. Any refund tax return discovered as misblocked in a non-refund batch will be rejected and renumbered immediately and processed.

  3. There are three Accelerated Cycles for refund 1120 series tax returns. Tax returns processed and shipped the week of these three dates will receive special accelerated (expedite) processing at ECC-MTB and the Regional Financial Centers (RFC) in order to meet the "45 calendar day interest free period." The Campus PCD Accelerated Cycles for 2013 are 201315, 201329, and 201342. However, the ECC-MTB Posting Cycles do not change. The check issue date is what is accelerated and the computation for interest changes at Master File for these cycles.

    Exception:

    An interest-free period of 180 days applies to an overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code. See IRM 20.2.4.7.6180-Day Rule

  4. Program Completion will be considered accomplished when the cumulative Good Tape production (Function 950) is equal to or greater than the number of processable tax returns received on or before the due date of the particular month ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , so long as the Good Tape production is reached on or before the established PCD.

  5. Due to inventories in Rejects, some tax returns received after the end of the specified counting period will be included in the cumulative Good Tape production (Function 950) that were not included in the cumulative receipts (Function 110). All tax returns will be processed to maintain cycle timeliness in addition to meeting the PCD.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    Under no circumstances will Form 1120 tax returns be shelved.

  7. The requirements for processing 1120 series (excluding Form 1120-S) can be found by referring to IRM 3.11.16, Returns and Documents Analysis-Corporate Income Tax Returns. Requirements for processing Form 1120-S can be found by referring to IRM 3.11.217, Returns and Documents Analysis-Form 1120-S Corporate Income Tax Returns, owned by SE:W:CAS:SP:PPB:BMF.

  8. Form 1120-X are not processed in Submission Processing. They are routed by Receipt and Control (RC) to Accounts Management for processing.

3.30.123.7.8.1  (01-01-2013)
Form 1120, U.S. Corporation Income Tax Return (Program 11500), 1120 Series F/FSC/H/L/ND/PC/REIT/RIC/SF (Program 11500), Form 1120-C, U.S. Income Tax Return for Cooperative Associations (OSPC Only) (Program 11540), Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations (OSPC Only) (Program 13170) and Form 1120-S, U.S. Income Tax Return for an S Corporation (Program 12100) Processing Specifications

  1. DUE DATE for Form 1120 and 1120 series:

    • 21/2 months after end of taxable year

    • 81/2 months after end of taxable year (Form 1120-C)

      Note:

      Approved Extensions for six months are also valid.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower. For Programs 1150X and 1210X Only, maximum should not exceed 30 for non-refund, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • The following table provides the PCD for each tax period posting in the current year for all 1120 series Refund tax returns.

    End of Tax Year Tax Return Due Date Accelerated Cycles/Ext RDD Campus PCD Cycle ECC-MTB Posting Cycle
    Sep 30, 2012 Dec 15, 2012
    		Jan 9, 2013
    Cycle 201302     		201303
    Oct 31, 2012 Jan 15, 2013
    		Feb 6, 2013
    Cycle 201306     		201307
    Nov 30, 2012 Feb 15, 2013
    		Mar 6, 2013
    Cycle 201310     		201311
    Dec 31, 2012 Mar 15, 2013
    		Apr 3, 2013
    Cycle 201314     		201315


    		ECC-MTB Accelerated Cycle Apr 10, 2013
    Cycle 201315     		201316
    Jan 31, 2013 Apr 15, 2013
    		May 8, 2013
    Cycle 201319     		201320
    Feb 28, 2013 May 15, 2013
    		Jun 5, 2013
    Cycle 201323     		201324
    Mar 31, 2013 Jun 15, 2013
    		Jul 10, 2013
    Cycle 201328     		201329


    		ECC-MTB Accelerated Cycle Jul 17, 2013
    Cycle 201329     		201330
    Apr 30, 2013 Jul 15, 2013
    		Aug 7, 2013
    Cycle 201332     		201333
    May 31, 2013 Aug 15, 2013
    		Sep 4, 2013
    Cycle 201336     		201337
    Dec 31, 2012 Sept. 15, 2013 Extended RDD Oct 9, 2013
    Cycle 201341     		201342
    June 30, 2013 Sept 15, 2013
    		Oct 9, 2013
    Cycle 201341     		201342


    		ECC-MTB Accelerated Cycle Oct 16, 2013
    Cycle 201342     		201343
    Jul 31, 2013 Oct 15, 2013
    		Nov 6, 2013
    Cycle 201345     		201346
    Aug 31, 2013 Nov 15, 2013
    		Dec 4, 2013
    Cycle 201349     		201350

    • The following table provides the PCD for each tax period posting in the current year for all 1120 series Non-Refund tax returns.

    End of Tax Year Tax Return Due Date Campus PCD Cycle ECC-MTB Posting Cycle
    Sep 30, 2012 Dec 15, 2012 Jan 23, 2013
    Cycle 201304     		201305
    Oct 31, 2012 Jan 15, 2013 Feb 20, 2013
    Cycle 201308     		201309
    Nov 30, 2012 Feb 15, 2013 Mar 20, 2013
    Cycle 201312     		201313
    Dec 31, 2012 Mar 15, 2013 May 22, 2013
    Cycle 201321     		201322
    Jan 31, 2013 Apr 15, 2013 May 22, 2013
    Cycle 201321     		201322
    Feb 28, 2013 May 15, 2013 Jun 19, 2013
    Cycle 201325     		201326
    Mar 31, 2013 Jun 15, 2013 Jul 24, 2013
    Cycle 201330     		201331
    Apr 30, 2013 Jul 15, 2013 Aug 21, 2013
    Cycle 201334     		201335
    May 31, 2013 Aug 15, 2013 Sep 18, 2013
    Cycle 201338     		201339
    Dec 31, 2012 Sep 15, 2013
    (Extended RDD)    		 Nov 20, 2013
    Cycle 201347     		201348
    June 30, 2013 Sep 15, 2013 Oct 23, 2013
    Cycle 201343     		201344
    Jul 31, 2013 Oct 15, 2013 Nov 20, 2013
    Cycle 201347     		201348
    Aug 31, 2013 Nov 15, 2013 Dec 18, 2013
    Cycle 201351     		201352

    • The following table provides the PCD for each tax period posting in the current year for all Form 1120-C Refund tax returns.

    End of Tax Year Tax Return Due Date Accelerated Cycles/Ext RDD Campus PCD Cycle ECC-MTB Posting Cycle
    Mar 31, 2012 Dec 15, 2012   Jan 9, 2013
    Cycle 201302     		201303
    Apr 30, 2012 Jan 15, 2013   Feb 6, 2013
    Cycle 201306     		201307
    May 31, 2012 Feb 15, 2013   Mar 6, 2013
    Cycle 201310     		201311
    Dec 31, 2011 Mar 15, 2013 Extended RDD Apr 3, 2013
    Cycle 201314     		201315
    Jun 30, 2012 Mar 15, 2013   Apr 3, 2013
    Cycle 201314     		201315
        ECC-MTB
    Accelerated

    Cycle    		 Apr 10, 2013
    Cycle 201315     		201316
    Jul 31, 2012 Apr 15, 2013   May 8, 2013
    Cycle 201319     		201320
    Aug 31, 2012 May 15, 2013   Jun 5, 2013
    Cycle 201323     		201324
    Sep 30, 2012 Jun 15, 2013   Jul 10, 2013
    Cycle 201328     		201329
        ECC-MTB
    Accelerated
    Cycle    		 Jul 17, 2013
    Cycle 201329     		201330
    Oct 30, 2012 Jul 15, 2013   Aug 7, 2013
    Cycle 201332     		201333
    Nov 30, 2012 Aug 15, 2013   Sep 4, 2013
    Cycle 201336     		201337
    Dec. 31, 2012 Sep 15, 2013   Oct 9, 2013
    Cycle 201341     		201342
        ECC-MTB
    Accelerated Cycle    		 Oct 16, 2013
    Cycle 201342     		201343
    Jan 31, 2013 Oct 15, 2013   Nov 6, 2013
    Cycle 201345     		201346
    Feb 28, 2013 Nov 15, 2013   Dec 4, 2013
    Cycle 201349     		201350

    • The following table provides the PCD for each tax period posting in the current year for all Form 1120-C Non-Refund tax returns.

    End of Tax Year Tax Return Due Date Campus PCD Cycle ECC-MTB Posting Cycle
    Mar 31, 2012 Dec 15, 2012 Jan 23, 2013
    Cycle 201304     		201305
    Apr 30, 2012 Jan 15, 2013 Feb 20, 2013
    Cycle 201308     		201309
    May 31, 2012 Feb 15, 2013 Mar 20, 2013
    Cycle 201312     		201313
    Dec 31, 2011 Mar 15, 2013
    (Extended RDD)    		 Apr 17, 2013
    Cycle 201316     		201317
    Jun 30, 2012 Mar 15, 2013 Apr 17, 2013
    Cycle 201316     		201317
    Jul 31, 2012 Apr 15, 2013 May 22, 201321
    Cycle 201321     		201322
    Aug 31, 2012 May 15, 2013 Jun 19, 2013
    Cycle 201325     		201326
    Sep 30, 2012 Jun 15, 2013 Jul 24, 2013
    Cycle 201330     		201331
    Oct 30, 2012 Jul 15, 2013 Aug 21, 2013
    Cycle 201334     		201335
    Nov 30, 2012 Aug 15, 2013 Sep 18, 2013
    Cycle 201338     		201339
    Dec 31, 2012 Sep 15, 2013 Oct 23, 2013
    Cycle 201343     		201344
    Jan 31, 2013 Oct 15, 2013 Nov 20, 2013
    Cycle 201347     		201348
    Feb 28, 2013 Nov 15, 2013 Dec 18, 2013
    Cycle 201351     		201352

  4. For PCD dates for processing Schedule K-1s detached from Form 1120-S. See IRM 3.30.123.8.3.5, Schedule K-1 Forms Processing Specifications.

  5. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Continue processing once you have input the transaction to prevent a delinquency notice.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. If fiscal filers are not sorted, all tax returns received by the statutory due date must be considered and processed under the PCD requirement.

3.30.123.7.9  (01-01-2013)
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips (CSPC Only) (Program 80310) Processing Specifications

  1. STATUTORY DUE DATE For Form 8027:

    • February 28, 2013 (Also, Form 8027-T when filing more than one Form 8027)

    • March 31, 2013 (If filed electronically).

  2. CYCLES:

    • No specified number of days, as long as current tax year and current tax year minus one are completed by PCD

  3. CAMPUS PROGRAM COMPLETION DATES:

    • December 18, 2013 - Cycle 201351

  4. FILE RUN DATES:

    • "Special" Establishment File EMF02S and File EMF82 should begin on December 5, 2013 and be completed by December 6, 2013.

  5. The requirements for processing Form 8027 can be found by referring to IRM 3.11.180, Returns and Documents Analysis-Allocated Tips, owned by SE:W:CAS:SP:PPB:BMF.

3.30.123.7.10  (01-01-2013)
Form 8752, Required Payment or Refund Under Section 7519 (Program 19000) Processing Specifications

  1. STATUTORY DUE DATE for Form 8752:

    • May 15, 2013

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (May Peak) -June 5, 2013 - Cycle 201323

    • Non-Refund (May Peak) -June 19, 2013 - Cycle 201325

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. The requirements for processing Form 8752 can be found by referring to IRM 3.11.249, Returns and Documents Analysis-Processing Form 8752, owned by SE:W:CAS:SP:PPB:BMF.

3.30.123.7.11  (01-01-2013)
PCD for Extensions Form 4768, Form 5558, Form 7004, Form 7004 MeF, Form 8868, Form 8868 MeF and Form 8892 Processing Specifications

  1. DUE DATES for Form 4768, Form 5558, Form 7004, Form 7004 MeF, Form 8868, Form 8868 MeF and Form 8892:

    • Extensions of Time to File are due on, or before the due date of the tax return for which the extension is requested.

    • If any payment is due, it is due by the original due date for the form, not the extended due date.

  2. CYCLES:

    1. Processing of extensions of time to file must be completed within 16 calendar days (30 calendar days for Form 7004) (Program 1170X) of the initial receipt day (counting the day it is received). If processing must be delayed during peak periods, all extensions MUST be processed before any delinquent tax returns are processed. These extensions may be related to the delinquent tax returns and the extension transactions must be posted before the tax returns post so that penalty and interest will not be computed and erroneous notices sent to the taxpayers.

    2. Unusual delays (e.g., excessive volume, untimely service on research request, etc.,) should be brought to the supervisor’s attention so that corrective action can be taken.

  3. CAMPUS PROGRAM COMPLETION DATES:

    1. All extensions must be approved/denied within the 16 calendar days discussed in item (2) (a) above.

    2. All payments attached to extension forms must be deposited in 1 day, with a maximum of three days during peak.

  4. OTHER REQUIREMENTS:

    Extension
    Form Filed:    		 For Form: Under
    Program Code:    		 Processed by
    SP Campus:
    Form 5558 Form 5500, Form 5500-EZ 72880 OSPC
    Form 5558 Form 5330 15560 OSPC
    Form 7004 Various BMF Forms 11700 OSPC/CSPC
    Form 7004 MeF Various BMF Forms 11710 OSPC
    Form 8868 Various EO Forms 15540 OSPC
    Form 8868 MeF Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL 15550 OSPC
    Form 8892 Form 709 15500 CSPC

    1. Beginning 2010, Form 8955-SSA was added to Form 5558 and is processed by ISRP as a TC 460 to the EPMF and is posted to MFT 74 (Form 5500). The filer is issued a CP 216F notice for approved and a CP 216H is issued on denied extensions.

    2. Form 7004 and Form 8868, Part I, Automatic Extension, are processed as a TC 620 to the BMF. Form 8868, Part II, additional (non-automatic) three month extension and Form 8892 are processed as a TC 460 to the BMF.

    3. In the case of denied Form 7004 and Form 8892, notification of the denial must be initiated within ten calendar days of the denial determination in Code and Edit.

  5. Processing procedures for Form 4768, Application for Extension of Time to File a Return and /or Pay U.S. Estate (and Generation Skipping Transfer) Taxes can be found by referring to IRM 4.25.2, Estate and Gift Tax-Campus Procedures for Estate Tax, owned by SE:W:CAR:MP:T:T:FP.

    1. Form 4768 is used to file Extension of Time to File Form 706, Form 706-A, Form 706-D, Form 706-NA or Form 706-QDT by completing Part II of the form.

    2. Form 4768 can also be used to request Extension of Time to Pay Estate (or GST) tax by completing Part III of the form.

    3. All forms are processed by Cincinnati (CIRSC), but not by Submission Processing. A TC 460 posts for an approved Extension of Time to File; if denied, TC 460 posts with the literal "Denied" . If an Extension of Time to Pay was requested, a TC 468 posts with an "Approved to Date" , or a TC 468, CC XX, if denied. In addition, a denied extension will receive a Letter 297C. Various combinations of TC 468 with specific MFTs can post to reflect any differences in tax return due dates and payment due dates. A Payment Indicator Code is edited when the estate tax return is filed that may generate a CP 191 to give the filer additional information regarding any extended due dates, or installment payment arrangements.

  6. For Tax Periods 2008 and later, the Form 7004 allows five months extension for Form 1041, Form 1065 and Form 8804, instead of six months.

  7. The requirements for processing IMF/BMF/EPMF Extension forms processed by Submission Processing can be found by referring to IRM 3.11.212, Returns and Documents Analysis-Applications for Extension of Time to File, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12  (01-01-2011)
PCD for Form 1042, Form 1042-T, Form 1042-S, Form 3520, Form 3520-A, Form 8804, Form 8805, Form 8813, Form 8288 and Form 8288-A

  1. This subsection contains form/program specific information related to timely processing of BMF International tax returns.

  2. Procedures for processing these forms can be found by referring to IRM 3.21.15, International Returns and Documents Analysis-Foreign Partnership Withholding, IRM 3.21.19, International Returns and Documents Analysis-Foreign Trust System, IRM 3.21.25, International Returns and Documents Analysis-Miscellaneous Tax Returns, IRM 3.21.110, International Returns and Documents Analysis-Chapter Three Withholding Returns Form 1042 and IRM 3.21.261, International Returns and Documents Analysis-Foreign Investment in Real Property Tax Act (FIRPTA), owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.1  (01-01-2013)
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (OSPC Only) (Program 12500) Processing Specifications

  1. STATUTORY DUE DATE for Form 1042:

    • March 15, 2013

      Note:

      Extensions granted up to September 15, 2013 (Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns).

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 25, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Refund (March Peak) - Apr 3, 2013 - Cycle 201314

    • Non-Refund (March Peak) - Apr 17, 2013 - Cycle 201316

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. The requirements for processing Form 1042 can be found by referring to IRM 3.21.110, International Returns and Documents Analysis-Chapter Three Withholding Returns Form 1042, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.1.1  (01-01-2013)
Form 1042-T, Annual Summary and Transmittal of Forms 1042-S (Program 71700) and Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (OSPC Only) (Program 71720) Processing Specifications

  1. STATUTORY DUE DATES for Form 1042-T and Form 1042-S:

    • March 15, 2013

    • May 15, 2013 (Extended Return due date)

  2. CYCLES:

    • Maximum 30 calendar days from the received date.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • First PCD - August 8, 2013 - Cycle 201332 - for paper and electronic documents received by August 01, 2013.

    • Second PCD - December 19, 2013- Cycle 201351 - for paper and electronic documents received by December 12, 2013

      Note:

      Current year documents that fallout to BOBs and ERS are considered processable and must be corrected prior to PCD. Processing of Form 1042-T and Form 1042-S does not follow CADE2 processing cycles. Meeting PCDs assures the Form 1042-T and Form 1042-S processing meets the TIN perfection routines in the Information Returns Program (IRP) data streams.

      Note:

      .

  4. The requirements for processing Form 1042-T are owned and funded by Large Business and International (LBI). Chapter Three Withholding (CTW) is permanently funded for all pipeline functions in OSC. The forms never post to Master File. If scanned or transcribed, they post to the CTW Database.

  5. The requirements for processing Form 1042-T can be found by referring to IRM 3.22.111, International Error Resolution-Chapter Three Withholding Database and Form 1042-S can be found by referring to IRM 3.21.111, International Returns and Documents Analysis-Chapter Three Withholding Returns, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.2  (01-01-2013)
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts (OSPC Only) (Program 12310) Processing Specifications

  1. DUE DATE for Form 3520:

    • The date the recipient’s tax return is due. Approved extensions are also valid for Form 3520

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should be 16 days or lower.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • August 14, 2013 - Cycle 201333

  4. OTHER REQUIREMENTS:

    • A Civil Penalty Notice, CP 223, will systemically generate on late filed Form 3520 for Accounts Management review.

    • Public Law 104-188, Small Business Job Protection Act of 1996, expanded the reporting requirements with respect to Foreign Trust if there is a U.S. grantor of the Foreign Trust or a distribution from the Foreign Trust to a U.S. person.

  5. The requirements for processing Form 3520 can be found by referring to IRM 3.21.19, International Returns and Documents Analysis-Foreign Trust System, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.2.1  (01-01-2013)
Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner (OSPC Only) (Program 12320) Processing Specifications

  1. DUE DATE for Form 3520-A:

    • The 15th day of the third month after the end of the Trusts tax year - March 15 for a calendar year tax return

    • The 15th day of the ninth month after the end of the Trusts tax year, if extension approved - September 15 for a calendar year tax return

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should be 16 days or lower.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Non-Refund (March Peak) - July 10, 2013 - Cycle 201328

    • Non-Refund (September Peak) - October 23, 2013 - Cycle 201343

  4. OTHER REQUIREMENTS:

    • A Civil Penalty Notice, CP 223, will systemically generate on late filed Form 3520-A for Accounts Management review.

    • Public Law 104-188, Small Business Job Protection Act of 1996, expanded the reporting requirements with respect to Foreign Trust if there is a U.S. Owner of a Foreign Trust.

  5. The requirements for processing Form 3520-A can be found by referring to IRM 3.21.19, International Returns and Documents Analysis-Foreign Trust System, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.3  (01-01-2011)
Foreign Partnership Withholding (FPW) (OSPC Only)

  1. Form 8804 is posted to the BMF (MFT 08) and Form 8805 is posted to the INTL NSA Database, beginning with tax period 200412.

  2. Form 8804 and Form 8805 for tax period 200411 and prior will continue to be processed to the ANMF system at the CSPC.

3.30.123.7.12.3.1  (01-01-2013)
Form 8804, Annual Return for Partnership Withholding Tax Section 1446 (OSPC Only) (Program 11340) Processing Specifications

  1. DUE DATE for Form 8804:

    • The 15th day of the fourth month after the end of the foreign partnerships tax year - April 15 for a calendar year tax return (September 15, if approved Extension), or

    • The 15th day of the sixth month after the end of the of the foreign partnerships tax year, if the partnerships books are kept outside the U.S. and Puerto Rico - June 15 for a calendar year tax return (November 15, if approved Extension).

      Note:

      When the check box above Part I is marked, then the due date of the tax return will be June 15.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 16 days or lower and should not exceed 25, BUT PCD MUST BE MET

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Non-Refund (December Peak) - January 23, 2013 - Cycle 201304

    • Refund (April Peak) - May 8, 2013 - Cycle 201319

    • Non-Refund (April Peak) - August 14, 2013 - Cycle 201333

    • Refund (June Peak) - July 10, 2013 - Cycle 201328

    • Non-Refund (June Peak) - August 14, 2013 - Cycle 201333

    • Non-Refund/Refund (September Peak) - November 19, 2013 - Cycle 201347

    • Non-Refund/Refund (November Peak) - December 18, 2013 - Cycle 201351

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. The requirements for processing Form 8804 can be found by referring to IRM 3.21.15, International Returns and Documents Analysis-Foreign Partnership Withholding and IRM 3.22.15, International Error Resolution-Foreign Partnership Withholding, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.3.2  (01-01-2013)
Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax (OSPC Only) (Program 71770) Processing Specifications

  1. DUE DATE for Form 8805:

    • Form 8805 is mailed as an attachment to Form 8804 and does not have its own individual due date.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 25 days or lower and should not exceed 30 calendar days, BUT PCD MUST BE MET.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • 2011 Information Returns - April 24, 2013 - Cycle 201317

      Note:

      April PCD is met when all 2011 and prior year information returns are entered into the INTL NSA database.

    • 2012 Information Returns - December 24, 2013 - Cycle 201352

      Note:

      December PCD is met when all 2012 information returns with an amount on line 10 and any prior year information returns received through December 18, 2013 are entered into the INTL NSA database.

  4. OTHER REQUIREMENTS:

    • For tax period ending 200412 and subsequent, Form 8805 will be detached from Form 8804 and sent to Batching and Numbering and placed on BBTS for processing to the INTL NSA Database at OSPC, and then will be transmitted to Information Return Masterfile (IRMF).

    • For tax periods 200411 or prior, Form 8805 will not be detached from Form 8804. Both will be processed to the ANMF system in CSPC.

  5. The requirements for processing Form 8805 can be found by referring to IRM 3.21.15, International Returns and Documents Analysis-Foreign Partnership Withholding, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.4  (01-01-2013)
Form 8813, Partnership Withholding Tax Payment Voucher Section 1446 (OSPC Only) (Program 15500) Processing Specifications

  1. DUE DATE for Form 8813:

    • 1st payment is due by the 15th day of the fourth month from the end of the foreign partnership's tax year.

    • 2nd payment is due by the 15th day of the sixth month from the end of the foreign partnership's tax year.

    • 3rd payment is due by the 15th day of the ninth month from the end of the foreign partnership's tax year.

    • 4th payment is due by the 15th day of the twelfth month from the end of the foreign partnership's tax year.

      Example:

      Based on a calendar year Form 8804 tax return and the Form 8813 quarterly installment payments are due by: April 15, June 15, September 15, and December 15 of the current year.

  2. CYCLES:

    • 1 day (deposit), maximum three days during peak

  3. CAMPUS PROGRAM COMPLETION DATES:

    • 1st payment - April 18, 2013 - Cycle 201317

    • 2nd payment - June 20, 2013 - Cycle 201326

    • 3rd payment - September 19, 2013 - Cycle 201339

    • 4th payment - December 17, 2013 - Cycle 201351

  4. The requirements for processing Form 8813 payments can be found by referring to IRM 3.8.44, Deposit Activity-Campus Deposit Activity, IRM 3.8.45, Deposit Activity-Manual Deposit Process, owned by SE:W:CAS:SP:ATP:SCAD and IRM 3.21.15, International Returns and Documents Analysis-Foreign Partnership Withholding, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.5  (01-01-2013)
Form 8288 (Program 11330) and Form 8288-A, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests (OSPC Only) (Program 71750) Processing Specifications

  1. DUE DATE for Form 8288 is the later of:

    • the 20th day following the Date of Transfer (Form 8288, Line 3) or

    • the 20th day from the date on the Withholding Certificate.

      Note:

      There is no valid extension form for Form 8288.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

    • Number of Days in Cycle should normally be 25 days or lower and should not exceed 30 calendar days

  3. CAMPUS PROGRAM COMPLETION DATES:

    • There is no PCD for this program.

      Reminder:

      Form 8288 is an ad-hoc filed tax return with a floating return due date; therefore, there are no filing requirement codes for Form 8288.

  4. OTHER REQUIREMENTS:

    • Form 8288, will be processed to the BMF when the Date of Transfer is 12/13/2005 and subsequent. Any tax return with a Date of Transfer 12/12/2005 or prior will continue to be processed through ANMF at the CSPC.

    • Form 8288 is also the transmittal for Form 8288-A. Form 8288-A, (Copy A and B) is to remain attached to Form 8288. Form 8288-A remains attached to the Form 8288 and is entered into the INTL NSA Database. Unit Production volume for Form 8288-A is reported via BBTS under Program Code 71750.

    • There are no filing requirements for Form 8288. In addition, the tax period for Form 8288 is based on the "Date of Transfer" of when the U.S. Real Property Interest (USRPI) was sold. Therefore, a Form 8288 can be filed for every month in the year by the same withholding agent, but for a different USRPI.

      Example:

      Taxpayer "A" can file a Form 8288 every other month for the purchased USRPI from a foreign person or entity (201301, 201303, 201305, 201307, 201309, 201311, etc.,).

  5. The requirements for processing Form 8288 and Form 8288-A can be found by referring to IRM 3.21.261, International Returns and Documents Analysis-Foreign Investment in Real Property Tax Act (FIRPTA) and IRM 3.21.25, International Returns and Documents Analysis-Miscellaneous Tax Returns, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.8  (01-01-2012)
Processing Timeliness Criteria for Information Returns Processing (IRP)

  1. In the sections that follow, work actions are defined and time frames given for the campuses and Enterprise Computing Center-Martinsburg (ECC-MTB) to process IRP documents. These work actions are further subdivided by IRP Tax Years and Form types.

  2. The requirements for processing IRP paper submissions through SCRIPS can be found by referring to IRM 3.41.269, OCR Scanning Operations-Information Returns Processing on SCRIPS. The requirements for processing paper submissions through ISRP can be found by referring to IRM 3.24.8, ISRP System-Information Returns Processing and IRM 3.11.8, Returns and Documents Analysis-Information Return Processing, owned by SE:W:CAS:SP:PPB:DC/MM.

3.30.123.8.1  (01-01-2013)
Introduction

  1. The purpose of these guidelines is to highlight the Information Returns Processing (IRP) Procedures for the current year. All paper submissions for Form 1096, 1097 series, 1098 series, 1099 series, Form 3921, Form 3922, 5498 series and Form W2-G will be processed at the Kansas City and Austin Submission Processing Centers.

  2. There is no longer an official "Hub Test" for IRP. However, SCRIPS performs a HUB test at Ogden and Cincinnati to test the K-1s along with the IRP transmittals.

  3. There is no actual "Hub Test" or start-up for IRP documents but Information Technology (IT) will send the transmittal to the sites for testing. The start-up date will be controlled by IT analysts at both processing sites for ISRP and SCRIPS input.

  4. To ensure timely processing of all documents, IRP processing should begin immediately after IT and the campuses verify that the programs are working correctly. IT will validate the programs with Submission Processing Headquarters, who will provide the campuses with the date to begin "live" processing.

  5. Starting the processing as early as possible will assist in the leveling of the workloads and meeting PCD in a timely manner.

3.30.123.8.2  (01-01-2013)
Information Return Processing (IRP) Start-up Centers

  1. Start-up campuses have been established to do a final checkout with production data of new IRP computer programs and IRM instructions. The purpose of this action is to identify problems before processing begins in all campuses. This will result in a delay of approximately two weeks to the other campuses but will be more than compensated by reduced rerun time and resource expenditures. The start-up campuses should plan to start computer run processing as early as possible to minimize any delay for the remaining campuses.

  2. When the start-up campuses are satisfied that the series of computer runs being checked are satisfactory, they will notify the appropriate Program Analyst at WI, Submission Processing, Paper Processing Branch, Data Conversion/Mail Management Section. The IRP Analyst will then notify the remaining campuses, the appropriate IT computer specialist, and related organizations. The start-up campuses will pilot all programs for the respective tax years through completion. See IRM 3.30.123.8.3, Paper Information Return Processing Specifications, for start-up schedule.

3.30.123.8.3  (01-01-2013)
Paper Information Return Processing (IRP) Specifications

  1. Receive, open and sort Function 140 IRP documents for processing.

    1. Identify non-scannable/unprocessable documents within three weeks of receipt. During peak processing time, identify within five weeks of receipt. This includes Tax Year (TY) 2013 returns received in calendar year 2013 but held to be worked in 2014 and documents for the Social Security Administration (SSA).

    2. Mail letters for IRP Forms listed in IRM 3.30.123.8.1(1) and (SC) for Information Return submissions within two weeks of identifying unprocessable documents. Refer to IRM 3.10.8, Campus Mail and Work Control-Information Return Processing.

    3. Mail letter requesting perfection data from payers (filers) or letters to payers (filers) who submit improperly prepared information documents within two weeks of identification.

    4. Identify correspondence submitted with documents within three weeks (five during peak processing) and route to the appropriate Area Office (e.g., CAWR, Accounts Management, Automated Underreporter (AUR) Branch or IRP Penalty Units) for response.

    5. Items identified as needing research should be perfected and appropriately routed and/or processed within five weeks of identification.

  2. SCRIPS will process: Form 1097-BTC, Form 1098, Form 1098-E, Form 1098-T, Form 1099-A, Form 1099-B, Form 1099-C, Form 1099-DIV, Form 1099-G, Form 1099-INT, Form 1099-K, Form 1099-MISC, Form 1099-OID, Form 1099-PATR , Form 1099-Q, Form 1099-R, Form 1099-S, Form 5498, and their associated Form 1096. Perform the following operations in accordance with the time frames listed below:

    1. By 08/14/2013, processable Form 1096 record tapes through the sort and merge run weekly. Do not begin processing of any IRP documents until notified by Headquarters that start-up has been successfully completed.

    2. Perform detail sort for Form types listed in IRM 3.30.123.8.1(1) received through 04/19/2013 by 04/30/2013. Process those received between 04/20/2013 thru 06/24/2013 by 6/28/2013, and those received after 06/24/2013 by 07/12/2013.

    3. ISRP start-up will test all non-scannable paper information documents and will be performed by the start-up campus only, beginning 01/07/2013 and ending on 01/11/2013.

      Note:

      ISRP Transcription will begin after Headquarters notifies each campus that the start-up testing is successful and completed.

    4. SCRIPS processing will begin on 01/21/2013 and ISRP will begin on 01/21/2013 to transcribe all scannable and non-scannable IRP Form types listed in IRM 3.30.123.8.1(1). EDT tapes to ECC-MTB, daily, as needed. Complete processing by 08/14/2013. This is the date all GMF tapes must be transmitted to ECC-MTB. All BOBs and Error Registers must be corrected prior to this date.

    5. SCRIPS start-up for all scannable information tax returns will begin on 01/07/2013 and be completed by 01/11/2013.

    6. Late filed receipts received after 07/30/2013 and prior to 11/30/2013 will be completed by 12/04/2013.

  3. ISRP will process: Form 1098-C, Form 1099-CAP, Form 1099-LTC, Form 1099-SA, Form 3921, Form 3922, Form 5498-ESA, Form 5498-SA, Form W-2G and their associated Form 1096. ISRP can process SCRIPS documents as the backup system. ISRP will also process all delinquent prior year Form 1096 that require processing.

  4. If IRP documents are received at the inappropriate campus, route to the appropriate SCRIPS site, according to their filing requirement.

  5. Ogden and Cincinnati process the Schedules K-1 detached from Form 1041, Form 1065 and Form 1120-S. All other domestic Information Return Documents listed in 3.30.123.8.1(1) will be routed to Kansas City and Austin.

3.30.123.8.3.1  (01-01-2013)
Information Return Processing (IRP) PCD Definition

  1. The PCD is set for processable IRP documents received by specific dates, including timely and delinquently filed IRP documents. Documents that were received by the specified date that are in Error Resolution, Rejects, and Blocks Out of Balance (BOB) are included in PCD computations. Program Completion will be considered accomplished when:

    1. For IRP documents processed, the cumulative Good tape production (Function 950) is equal to or greater than 99 percent of the number of processable documents received through the end of the counting period, as long as that Good Tape production is reached on or before the established PCD.

  2. Since the measurement for determining IRP PCD is the comparison of Function 140 processables to Function 950, it is essential that each processing site continually perfect the reporting numbers.

  3. Accurate reporting information requires that a physical inventory is counted at least once per month from January through June 01, and weekly from June 03 to the August PCD. Adjustments to correct physical inventories will be done for Receipts and/or Production, and Inventory within one day of the actual physical inventory. No adjustments will be made to inventory only.

  4. UPCs will be dropped daily for receipt and production data. Adjustments will be made daily when identified.

  5. Site Planning and Analysis (P&A) Representative will email the HQ IRP Analyst and IRP Monitoring Analyst the total unprocessable volume present in the function 140 production each week to be tracked for PCD calculation. The volume will be separated by:

    • SSA mail-outs

    • Non-selects

    • Correspondence pending response

    • Penalty CAWR and AUR mail-outs

    • Fraud referrals

    • Futures

    • Prior year details

    Note:

    Additional unprocessable volumes that do not fit under the specified categories above should be placed under a category defined as "all other" and a short explanation of the submissions supplied.

3.30.123.8.3.2  (01-01-2013)
PCD for Form 1097–BTC, Form 1098, Form 1098-C, Form 1098-E, Form 1098-T, Form 1099-A, Form 1099-B, Form 1099-C, Form 1099-CAP, Form 1099-DIV, Form 1099-G, Form 1099-H, Form 1099-INT, Form 1099-LTC, Form 1099-MISC, Form 1099-OID, Form 1099-PATR, Form 1099-Q, Form 1099-R, Form 1099-S, Form 1099-SA, Form W-2G, Form 3921, Form 3922, Form 5498, Form 5498-ESA, Form 5498-SA and their associated Form 1096 (Programs 44300, 44310 and 44340) Processing Specifications

  1. DUE DATES for Form 1097–BTC, Form 1098, Form 1098-C, Form 1098-E, Form 1098-T, Form 1099-A, Form 1099-B, Form 1099-C, Form 1099-CAP, Form 1099-DIV, Form 1099-G, Form 1099-H, Form 1099-INT, Form 1099-LTC, Form 1099-MISC , Form 1099-OID, Form 1099-PATR, Form 1099-Q, Form 1099-R, Form 1099-S, Form 1099-SA, Form W-2G, Form 3921, Form 3922, Form 5498, Form 5498-ESA, Form 5498-SA and Form 1096:

    • March 2, 2013 - (Form 1098, Form 1099, and Form W-2G)

    • March 31, 2013 - (Extended due date - Automatic)

    • April 30, 2013 - (Extended due date, if Extension Timely Filed in March and Approved)

    • June 1, 2013 - (Form 5498, Form 5498-SA and Form 5498-ESA)

    • June 30, 2013 - (Extended due date - Automatic)

    • July 31, 2013 - (Extended due date, if Extension Timely Filed in June and Approved)

    Note:

    If a due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday.

  2. CYCLES:

    • N/A

  3. CAMPUS PROGRAM COMPLETION DATES:

    • First PCD - August 14, 2013 - Cycle 201333 - for IRP documents received by August 2

    • Second PCD - December 11, 2013 - Cycle 201350 - for IRP documents received after August 2

      Note:

      Tax returns that fallout to BOBs and GMF Error Register (GMF10) must be corrected prior to PCD. Error inventory should be evaluated to determine the daily production needed to clear the inventory and meet PCD. The Input Correction Operation will order GMF Error Register in intervals that ensure each daily order can be completed by the tax examiner and processed through ISRP to avoid duplication of register.

3.30.123.8.3.3  (01-01-2013)
Information Return Processing (IRP) Benchmarks for Austin Submission Processing Center (AUSPC)

  1. The IRP benchmarks for AUSPC are:

    Note:

    Functions 230-44300, 230-44310 and 450-4434X are used to arrive at the Prior Year Actual Receipts. Prior Year Actual Receipts for Austin were 21,600,583.

    Week Ending Date CUM Percentage of Weekly Volume by Actual Receipts CUM Volume
    03/09/2013 7.0% 1,512,041
    03/16/2013 10.0% 2,160,058
    03/23/2013 12.0% 2,592,070
    03/30/2013 14.0% 3,024,082
    04/06/2013 17.0% 3,672,099
    04/13/2013 23.0% 4,968,134
    04/20/2013 25.0% 5,400,146
    04/27/2013 26.0% 5,616,152
    05/04/2013 28.0% 6,048,163
    05/11/2013 31.0% 6,696,181
    05/18/2013 32.0% 6,912,187
    05/25/2013 33.0% 7,128,192
    06/01/2013 34.0% 7,344,198
    06/08/2013 36.0% 7,776,210
    06/15/2013 42.0% 9,072,245
    06/22/2013 50.0% 10,800,292
    06/29/2013 55.0% 11,880,321
    07/06/2013 60.0% 12,960,350
    07/13/2013 69.0% 14,904,402
    07/20/2013 77.0% 16,632,449
    07/27/2013 83.0% 17,928,484
    08/03/2013 91.0% 19,656,531
    08/10/2013 97.0% 20,952,566
    08/14/2013 100.0% 21,600,583

  2. The percentages in the table above (middle column) are rounded.

  3. Other programs have higher priority over IRP during January through March.

3.30.123.8.3.4  (01-01-2013)
Information Return Processing (IRP) Benchmarks for Kansas City Submission Processing Center (KCSPC)

  1. The IRP benchmarks for KCSPC are as follows: Prior Actual Receipts for Kansas City were 18,032,164.

    Week Ending Date CUM Percentage of Weekly Volume by Actual Receipts CUM Volume
    03/09/2013 7.0% 1,262,251
    03/16/2013 10.0% 1,803,216
    03/23/2013 12.0% 2,163,860
    06/30/2013 14.0% 2,524,503
    04/06/2013 17.0% 3,065,468
    04/13/2013 23.0% 4,147,398
    04/20/2013 25.0% 4,508,041
    04/27/2013 26.0% 4,688,363
    05/04/2013 28.0% 5,049,006
    05/11/2013 31.0% 5,589,971
    05/15/2013 32.0% 5,770,292
    05/25/2013 33.0% 5,950,614
    06/01/2013 34.0% 6,130,936
    06/08/2013 36.0% 6,491,579
    06/15/2013 42.0% 7,573,509
    06/22/2013 50.0% 9,016,082
    06/29/2013 55.0% 9,917,690
    07/06/2013 60.0% 10,819,298
    07/13/2013 69.0% 12,442,193
    07/20/2013 77.0% 13,884,766
    07/27/2013 83.0% 14,966,696
    08/03/2013 91.0% 16,409,269
    08/10/2013 97.0% 17,491,199
    08/14/2013 100.0% 18,032,164

  2. The percentages in the table above (middle column) are rounded.

  3. Other programs have higher priority over IRP during January through March.

3.30.123.8.3.5  (01-01-2013)
Schedule K-1s for Form 1041 K-1, Form 1065 K-1 and Form 1120-S K-1 (Programs 44386, 44387 and 44388) Processing Specifications

  1. DUE DATE for Schedule K-1sForm 1041 K-1, Form 1065 K-1 and Form 1120-S K-1:

    1. Form 1041 K-1 and Form 1065 K-1 are due on the 15th day of the fourth month following the end of the taxable year for the parent tax return.

    2. Form 1120-S K-1 is due on the 15th day of the third month following the end of the taxable year for the parent tax return.

  2. CYCLES:

    • N/A

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Fiscal year and calendar year filers with year as 2012 - December 4, 2013 (Cycle 201349).

3.30.123.8.4  (01-01-2011)
Underreporter Program

  1. The Underreporter Program processes cases from multiple tax years. Beginning and completion dates vary for each tax year processed. See the annual Operating Guidelines for further information regarding these dates.

3.30.123.8.5  (01-01-2013)
Backup Withholding - Incorrect Taxpayer Identification Number (TIN)

  1. This subsection pertains to the mailing of tapes.

      TY11 Begin Complete
    ECC-DET and OIRSC will receive Data from ECC-MTB for paper listings for mailing. ECC-MTB will mail tape notices/listings. X(P1) ECC-DET/OIRSC
    X(P2)ECC-DET/OIRSC     		09/05/2012
    04/10/2013     		10/16/2012
    04/23/2013
    TY12 Begin Complete
    X(P1) ECC-DET/OIRSC
    X(P2) ECC-DET/OIRSC     		09/05/2013
    04/10/2014     		10/16/2013
    04/23/2014

  2. These requirements are owned by; SE:S:CCS:CRC:EPFS:EPS

3.30.123.8.6  (01-01-2013)
Interest Income Form 1099-INT Paid by the Service

  1. At times, IRS pays interest to taxpayers on refunds. This amount is reported to Enterprise Computing Center-Martinsburg (ECC-MTB) and is incorporated into the Information Returns Program. The data is matched when taxpayers file tax returns with the data reported by payers of interest.

  2. Master File extract (Run 701) compiles interest transaction data. Master File produces extract files (File 445-05-11) forwarded to campuses.

  3. Submission Processing Centers produce the printed output, Interest Income, Copy B for Recipient, Form 1099-INT and mail to taxpayers.

  4. IRS Submission Processing Centers must release and mail Form 1099-INT to be received by taxpayers by January 31, annually, as required by law.

  5. This interest data must be filed with ECC-MTB Information Returns Program. Format and filing instructions and changes are issued annually by ECC-MTB in Revenue Procedures and Publication Pub 1220, Specifications for Filing Form 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically.

3.30.123.8.6.1  (01-01-2011)
Automated Form 1099-INT Program - Form 1099-INT, Copy B for Recipient

  1. Submission Processing Centers Manual Refund Units produce a manual Form 1099-INT for manual refunds issued during the Master File dead cycles (generally Cycle 52). Since interest paid to taxpayers is not captured on the Master File extract during Cycle 52 and for Non-Master File (NMF) refunds, Manual Refund Units enter interest data into the "1099PRO" program.

  2. Manual Refund Unit employees enter entity and interest data into the "1099PRO" program. Source documents are copies of Form 3753 and Form 5792 Manual Refund Posting Vouchers, and/or listings provided by the NMF Unit.

  3. Manual Refund Units obtain logins, passwords and instructions from SP HQ Analyst to input data into the database maintained by Andover Submission Processing Center. The initiating campus will be responsible for producing the output and mailing Copy B to Recipients.

  4. Verify that all items are entered accurately, Form 1099-INT output is correct, produced and mailed. Delete items as necessary. Verify Form 1099-INT for the same interest transaction will not be duplicated by the MF extract interest data.

  5. Verify manual refunds were approved and posted prior to Cycle 01 of the new processing year (e.g., CC REFAP′d no later than December 31).

  6. IRS campuses must release and mail Form 1099-INT to be received by taxpayers by January 31, annually, as required by law.

3.30.123.8.7  (03-02-2011)
Information Tax Returns for Criminal Investigation

  1. All processing of Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business or Other Gov FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, Other Gov FinCEN Form 104, Currency Transaction Report (Formerly Form 4789), Other Gov FinCEN Form 103, Currency Transaction Report by Casino (Formerly Form 8362), Other Gov TDF 90-22.1, Report of Foreign Bank and Financial Accounts and Other Gov TDF 90-22.47, Suspicious Activity Report, has been consolidated at the IRS Detroit Computing Center. Any forms received at any campus other than the Detroit Computing Center should be shipped to:

    Detroit Computing Center
    P.O. Box 33604
    Detroit, Ml. 48232-5604

  2. The Detroit Computing Center will send data for all of the above forms electronically to the U.S. Customs Service with the Exception of: Form 8300 or Other Gov FinCEN Form 8300 (which is pending). Data frequency depends on the document type and varies from twice a week on the Other Gov FinCEN Form 104, Currency Transaction Report (Formerly Form 4789) to twice a month on the remaining documents. The Suspicious Activity Reports are available almost daily.

3.30.123.9  (01-01-2011)
Processing Timeliness Criteria for Employee Plans (EP) Forms (Program 72XXX)

  1. The following section contains information pertaining to processing Tax Exempt Government Entities (TEGE) tax returns. This section is applicable in the Ogden Campus only.

  2. Form 5500, Annual Return/Report of Employee Benefit Plan and Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, assessments and abatements are input to the BMF, as well as Quick and Prompt assessments.

  3. The requirements for processing EO and EP (TEGE) documents are owned by SE:T:BSP:SPP.

3.30.123.9.1  (01-01-2011)
Employee Plans Master File (EPMF) Delinquency Penalty Abatements

  1. NMF abatement must be made within six days from received date of the Form 1331-B, Notice of Adjustment.

  2. Form 5500, Annual Return/Report of Employee Benefit Plan, payments posted to the NMF Form 5500 Unpostable list must be resolved within 20 days of receipt of payment.

3.30.123.9.2  (01-01-2013)
Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax Processing Specifications

  1. STATUTORY DUE DATE for Form 5578:

    • Calendar year - May 15, 2013

    • Fiscal year - 15th day of fifth month after close of tax year

  2. CYCLES:

    • 16 day (normal)

  3. CAMPUS PROGRAM COMPLETION DATES:

    • N/A

3.30.123.9.3  (01-01-2011)
Employee Plans (EP) and Exempt Organization (EO) Determination Letter Applications Processing Timeliness Criteria (CIRSC only)

  1. EP Determination Letter Applications are:

    • Form 5300

    • Form 5307

    • Form 5310

    • Form 5310-A

    • Form 5316 AKA 9999

    • Form 6406

    • Form 4461

  2. EO Determination Letter Applications are:

    • Form 1023

    • Form 1024

    • Form 1025 (Non Form)

    • Form 1026 (Non Form)

    • Form 1028

  3. Processing of the EP/EO Determination Letter Application must be accomplished within six work days of receipt for normal processing.

  4. All Additional Document Filing (ADF) packages must be processed and available in TEDS repository within three work days of receipt within RC EP/EO Determination User Fee Unit.

  5. All EO Closed Cases (EOCC) and EP Closed Cases (EPCC) packages must be processed and available in TEDS repository within 15 work days of receipt within the RC EP/EO Determination user fee unit.

3.30.123.10  (01-01-2011)
Processing Timeliness Criteria for Tax Exempt Government Entities (TEGE) Forms (OSPC Only)

  1. This subsection contains form/program specific information related to timely processing of TEGE tax returns.

  2. The requirements for processing all EP/EO forms can be found by referring to IRM 3.11.12, Returns and Documents Analysis-Exempt Organization Returns, IRM 3.11.22, Returns and Documents Analysis-Employee Plan Excise Tax Return and IRM 3.11.26, Returns and Documents Analysis-Miscellaneous Tax Exempt and TEGE Tax Returns, owned by SE:T:BSP:SPP.

3.30.123.10.1  (01-01-2013)
PCD for Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 1041-A, Form 4720, Form 5227, Form 5330, Form 5500-EZ, Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328, Form 8453-X, Form 8703, Form 8871 and Form 8872

  1. To meet PCD for Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 1041-A, Form 4720, Form 5227, Form 5330, Form 5500-EZ, Form 8038, Form 8038-BForm 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328, Form 8453-X, Form 8871, Form 8872 and Form 8703, the campus must post a TC 150 or 599 to the BMF and have the required tax returns imaged for all timely filed tax returns. To accomplish this, the campus must process all timely filed tax returns through the pipeline functions and forward tapes containing the processed work to the Martinsburg Computing Center. Pipeline functions include Code and Edit, Numbering, ISRP, BOBs and Error Correction.

  2. If for any reason the campus experiences a "dropped" or "orphan" block problem and the documents ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. If any unpostable tax return cannot be resolved before PCD, TC 599 CC 17 must be input. Refer to IRM 3.12.32, Error Resolution-General Unpostables.

  4. Form 990-BL and Form 6069 are processed in CSPC only on the Non-Master File. The tax returns should be processed on a 16 day cycle.

  5. Form 5500-EZ is processed in Ogden only on the Employee Plans Master File (EPMF). EP is no different than other tax returns. Form 5500-EZ is due on the last day of the seventh month following the close of the plan year ending. For example, calendar year plan year tax returns are due July 31.

3.30.123.10.2  (01-01-2013)
Form 990 and Form 990-EZ, Return of Organization Exempt From Income Tax (OSPC Only) (Programs 1311X, 1341X, 1312X and 1342X) Processing Specifications

  1. STATUTORY DUE DATES for Form 990 and Form 990-EZ:

    • Calendar year - May 15, 2013

    • Fiscal year - 15th day of fifth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year (May Peak) - July 31, 2013 - Cycle 201331

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.10.3  (01-01-2013)
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation (OSPC Only) (Program 1313X) Processing Specifications

  1. STATUTORY DUE DATE for Form 990-PF:

    • Calendar year - May 15, 2013

    • Fiscal year - 15th day of fifth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year Refund (May Peak) - June 5,2013 - Cycle 201323

    • Calendar year Non-Refund (May Peak) - June 19, 2013 - Cycle 201325

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.10.4  (01-01-2013)
Form 990-T, Exempt Organization Business Income Tax Return - 401(a) Trust, 408(a), 408(k), 408A(b), 530(b), 220(d) or 529 (OSPC Only) (Program 1314X) Processing Specifications

  1. STATUTORY DUE DATE for Form 990-T 401(a) or 408(a) Trust:

    • Calendar year - April 15, 2013

    • Fiscal year - 15th day of fourth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year Refund (April Peak) - May 8, 2013 - Cycle 201319

    • Calendar year Non-Refund (April Peak) - June 5, 2013 - Cycle 201323

3.30.123.10.5  (01-01-2013)
Form 990-T, Exempt Organization Business Income Tax Return (Resident Trusts and Resident Corporations) (OSPC Only) (Program 1314X) Processing Specifications

  1. STATUTORY DUE DATE for Form 990-T:

    • Calendar year - May 15, 2013

    • Fiscal year - 15th day of fifth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year Refund (May Peak) - June 5, 2013 - Cycle 201323

    • Calendar year Non-Refund (May Peak) - June 19, 2013 - Cycle 201325

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.30.123.10.6  (01-01-2013)
Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts (OSPC only) (Program 1316X) Processing Specifications

  1. STATUTORY DUE DATE for Form 1041-A:

    • Calendar year - April 15, 2013

    • Fiscal year - 15th day of fourth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year (April Peak) - June 26, 2013 - Cycle 201326

3.30.123.10.7  (01-01-2013)
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC (Form 5227 box checked) (OSPC Only) (Program 1316X) Processing Specifications

  1. STATUTORY DUE DATE for Form 4720(Form 5227 box checked):

    • Calendar year - April 15, 2013

    • Fiscal year - 15th day of fourth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year (April Peak) - June 5, 2013 - Cycle 201323

3.30.123.10.8  (01-01-2013)
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC (Form 990 or Form 990-PF box checked) (OSPC Only) (Program 1316X) Processing Specifications

  1. STATUTORY DUE DATE for Form 4720(Form 990 or Form 990-PF box checked):

    • Calendar year - May 15, 2013

    • Fiscal year - 15th day of fifth month after close of tax year

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year (May Peak) - July 10, 2013 - Cycle 201328

3.30.123.10.9  (01-01-2013)
Form 5227, Split-Interest Trust Information Return (OSPC Only) (Program 1319X) Processing Specifications

  1. STATUTORY DUE DATE for Form 5227:

    • Calendar year - April 15, 2013

    • Fiscal year - 15th day of fourth month after close of tax year.

      Note:

      This applies to "Final" Form 5227 only. All others must be calendar year.

  2. CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - a day counter

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Calendar year (April Peak) - June 26, 2013 - Cycle 201326

  4. OTHER REQUIREMENTS:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


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