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

3.30.123.7.4  (01-01-2014)
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, Unemployment Tax return. Procedures for Form 941, Form 943, 944 series, Form 945 and Form CT-1 are found in IRM 3.11.13, 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  (01-01-2015)
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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 25, 2015 - Cycle 201508

    • Non-Refund (January Peak) - April 29, 2015 - Cycle 201517

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the delinquency check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.7.4.2  (01-01-2015)
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

    • 1st Quarter - April 30

    • 2nd Quarter - July 31

    • 3rd Quarter - October 31

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 25, 2015 - 201508 March 25, 2015 - 201512
    1st Quarter May 20, 2015 - 201520 June 17, 2015 - 201524
    2nd Quarter August 19, 2015 - 201533 September 16, 2015 - 201537
    3rd Quarter November 24, 2015 - 201547 December 23, 2015 - 201551
  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.7.4.3  (01-01-2015)
Form 943, Employer’s Annual Tax Return for Agricultural Employees (Program 11600); and 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 (or ten days later, if timely full-paid deposits are made)

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 25, 2015 - Cycle 201508

    • Non-Refund (January Peak) - April 8, 2015 - Cycle 201514

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.7.4.4  (01-01-2015)
Form 944, Employer's Annual Federal Tax Return (Program 11650), Form 944(SP), Employer's Annual Federal Tax Return (OSPC Only) (Program 11650), and 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 (or ten days later, if timely full-paid deposits are made)

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 25, 2015 - Cycle 201508

      Note:

      Expedite processing of all Form 944 returns (timely or delinquent) received from January 1st through the current year's PCD is necessary to ensure taxpayers receive sufficient notification to timely file the quarterly Form 941 if required. Returns received after the PCD will resume normal processing.

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

    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  (01-01-2015)
Form 945, Annual Return of Withheld Federal Income Tax (Program 11250) Processing Specifications

  1. STATUTORY DUE DATE for Form 945:

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 25, 2015 - Cycle 201508

    • Non-Refund (January Peak) - April 8, 2015 - Cycle 201514

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.7.4.6  (01-01-2015)
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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 25, 2015 - Cycle 201512

    • Non-Refund (February Peak) - April 8, 2015 - Cycle 201514

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.7.5  (01-01-2014)
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, Form 1041-QFT, and Form 1041-N can be found by referring to IRM 3.11.14, Income Tax Returns for Estates and Trusts and IRM 3.12.14 , 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, Revenue Receipts, owned by SE:W:CAS:SP:ATP:SCAD.

3.30.123.7.5.1  (01-01-2015)
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 (for calendar year tax returns, or 31/1 months after the end of the taxable year for fiscal year tax returns)

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

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

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 6, 2015 - Cycle 201518

    • Accelerated Refund (April Peak) - May 13, 2015 - Cycle 201519

    • Refund (June Peak) - July 8, 2015 - Cycle 201527

    • Non-Refund (April and June Peaks) - July 22, 2015 - Cycle 201529

    • Refund (September Peak - Form 1041 only) - October 7, 2015 - Cycle 201540

    • Non-Refund (September Peak - Form 1041 only) - October 21, 2015 - Cycle 201542

    • Refund (October Peak - Form 1041-QFT, Form 1041-N only)) - November 4, 2015 - Cycle 201544

    • Non-Refund (October Peak - Form 1041–QFT, Form 1041-N only) - November 18, 2015 - Cycle 201546

  4. For PCD date for processing Schedule K-1s detached from Form 1041, see IRM 3.30.123.8.3.5, Schedule K-1 Processing Specifications

  5. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.7.5.2  (01-01-2015)
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

    • 1st Installment - April 15

    • 2nd Installment - June 15

    • 3rd Installment - September 15

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  2. CYCLES:

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

  3. CAMPUS PROGRAM COMPLETION DATES:

    • 4th Installment, January 21, 2015 - Cycle 201503

    • 1st Installment, April 20, 2015 - Cycle 201516

    • 2nd Installment, June 16, 2015 - Cycle 201524

    • 3rd Installment, September 17, 2015 - Cycle 201538

  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  (01-01-2015)
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 (for calendar year tax returns, or 31/1 months after end of the taxable year for fiscal year)

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

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

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Non-Refund (April and June Peaks) - August 5, 2015 - Cycle 201531

    • Non-Refund (September Peak) - October 21, 2015 - Cycle 201542

    • Non-Refund (October Peak) - November 18, 2015 - Cycle 201546

  4. For PCD date for processing Schedule K-1s detached from Form 1065, see IRM 3.30.123.8.3.5, Schedule K-1 Forms Processing Specifications.

  5. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

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

3.30.123.7.7  (01-01-2015)
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

    • October 15 (Extended due date)

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 6, 2015 - Cycle 201518

    • Non-Refund (April Peak) - May 20, 2015 - Cycle 201520

    • Refund (October Peak) - November 4, 2015 - Cycle 201544

    • Non-Refund (October Peak) - November 18, 2015 - Cycle 201546

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

3.30.123.7.8  (01-01-2015)
PCD for Form 1120 and Form 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 - F/FSC/H/L/ND/PC/REIT/RIC/SFProcessing Specifications. See Exhibit 3.30.123-5, Campus Program Completion Cycles. Over 50 percent of Form 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 Form 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 2014 are 201416, 201429, and 201442. 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 IRC 661(e)(4).

  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. Any non-remittance tax return which will not be processed within three weeks of the Delinquency Check must have a TC 599 CC 18 input (subsidiaries on consolidated tax returns need a TC 590 CC 14). After the appropriate TC has been input, continue processing the 1120 series tax return to suppress the delinquency notice.

    Note:

    Under no circumstances will Form 1120 tax returns be shelved.

  7. The requirements for processing Form 1120 series (excluding Form 1120-S) can be found by referring to IRM 3.11.16, Corporate Income Tax Returns. Requirements for processing Form 1120-S can be found by referring to IRM 3.11.217, 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 (R&C) to Accounts Management for processing.

3.30.123.7.8.1  (01-01-2015)
Form 1120, U.S. Corporation Income Tax Return (Program 11500), Form 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, Form 1120 series. Form 1120-C, Form 1120-POL, and Form 1120-S:

    • 21/1 months after end of taxable year

    • 81/1 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 Form 1120 series Refund tax returns.

      Exception:

      Form 1120-C is shown on a separate PCD table.

    End of Tax Year Statutory Due Date Accelerated Cycles/Ext RDD Campus PCD Cycle and ECC- MTB Posting Cycle
    Sep 30, 2014 Dec 15, 2014
    Jan 7, 2015
    Cycle 201501
    Oct 31, 2014 Jan 15, 2015
    Feb 4, 2015
    Cycle 201505
    Nov 30, 2014 Feb 15, 2015
    Mar 11, 2015
    Cycle 201510
    Dec 31, 2014 Mar 15, 2015
    Apr 8, 2015
    Cycle 201514


    ECC-MTB Accelerated Cycle Apr 15, 2015
    Cycle 201515
    Jan 31, 2015 Apr 15, 2015
    May 6, 2015
    Cycle 201518
    Feb 28, 2015 May 15, 2015
    Jun 3, 2015
    Cycle 201522
    Mar 31, 2015 Jun 15, 2015
    Jul 8, 2015
    Cycle 201527


    ECC-MTB Accelerated Cycle Jul 15, 2015
    Cycle 201528
    Apr 30, 2015 Jul 15, 2015
    Aug 5, 2015
    Cycle 201531
    May 31, 2015 Aug 15, 2015
    Sep 9, 2015
    Cycle 201536
    Dec 31, 2014 Sept. 15, 2015 Extended RDD Oct 7, 2015
    Cycle 201540
    June 30, 2015 Sept 15, 2015
    Oct 7, 2015
    Cycle 201540


    ECC-MTB Accelerated Cycle Oct 14, 2015
    Cycle 201541
    Jul 31, 2015 Oct 15, 2015
    Nov 4, 2015
    Cycle 201544
    Aug 31, 2015 Nov 15, 2015
    Dec 9, 2015
    Cycle 201549
    • The following table provides the PCD for each tax period posting in the current year for all Form 1120 series Non-Refund tax returns.

      Exception:

      Form 1120-C is shown on a separate PCD table.

    End of Tax Year Statutory Due Date Campus PCD Cycle and ECC-MTB Posting Cycle
    Sep 30, 2014 Dec 15, 2014 Jan 21, 2015
    Cycle 201503
    Oct 31, 2014 Jan 15, 2015 Feb 18, 2015
    Cycle 201507
    Nov 30, 2014 Feb 15, 2015 Mar 25, 2015
    Cycle 201512
    Dec 31, 2014 Mar 15, 2015 May 20, 2015
    Cycle 201520
    Jan 31, 2015 Apr 15, 2015 May 20, 2015
    Cycle 201520
    Feb 28, 2015 May 15, 2015 Jun 17, 2015
    Cycle 201524
    Mar 31, 2015 Jun 15, 2015 Jul 22, 2015
    Cycle 201529
    Apr 30, 2015 Jul 15, 2015 Aug 19, 2015
    Cycle 201533
    May 31, 2015 Aug 15, 2015 Sep 23, 2015
    Cycle 201538
    Dec 31, 2014 Sep 15, 2015
    (Extended RDD)
    Nov 18, 2015
    Cycle 201546
    June 30, 2015 Sep 15, 2015 Oct 21, 2015
    Cycle 201542
    Jul 31, 2015 Oct 15, 2015 Nov 18, 2015
    Cycle 201546
    Aug 31, 2015 Nov 15, 2015 Dec 23, 2015
    Cycle 201551
    • 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 Statutory Due Date Accelerated Cycles/Ext RDD Campus PCD Cycle and ECC-MTB Posting Cycle
    Mar 31, 2014 Dec 15, 2014   Jan 7, 2015
    Cycle 201501
    Apr 30, 2014 Jan 15, 2015   Feb 4, 2015
    Cycle 201505
    May 31, 2014 Feb 15, 2015   Mar 11, 2015
    Cycle 201510
    Dec 31, 2013 Mar 15, 2015 Extended RDD Apr 8, 2015
    Cycle 201514
    Jun 30, 2014 Mar 15, 2015   Apr 8, 2015
    Cycle 201514
        ECC-MTB
    Accelerated
    Cycle
    Apr 15, 2015
    Cycle 201515
    Jul 31, 2014 Apr 15, 2015   May 6, 2015
    Cycle 201518
    Aug 31, 2014 May 15, 2015   Jun 3, 2015
    Cycle 201522
    Sep 30, 2014 Jun 15, 2015   Jul 8, 2015
    Cycle 201527
        ECC-MTB
    Accelerated
    Cycle
    Jul 15, 2015
    Cycle 201528
    Oct 30, 2014 Jul 15, 2015   Aug 5, 2015
    Cycle 201531
    Nov 30, 2014 Aug 15, 2015   Sep 9, 2015
    Cycle 201536
    Dec. 31, 2014 Sep 15, 2015   Oct 7, 2015
    Cycle 201540
        ECC-MTB
    Accelerated Cycle
    Oct 14, 2015
    Cycle 201541
    Jan 31, 2015 Oct 15, 2015   Nov 4, 2014
    Cycle 201544
    Feb 28, 2015 Nov 15, 2015   Dec 9, 2015
    Cycle 201549
    • 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 Statutory Due Date Campus PCD Cycle and ECC-MTB Posting Cycle
    Mar 31, 2014 Dec 15, 2014 Jan 21, 2015
    Cycle 201503
    Apr 30, 2014 Jan 15, 2015 Feb 18, 2015
    Cycle 201507
    May 31, 2014 Feb 15, 2015 Mar 25, 2015
    Cycle 201512
    Dec 31, 2013 Mar 15, 2015
    (Extended RDD)
    Apr 22, 2015
    Cycle 201516
    Jun 30, 2014 Mar 15, 2015 Apr 22, 2015
    Cycle 201516
    Jul 31, 2014 Apr 15, 2015 May 20, 2015
    Cycle 201520
    Aug 31, 2014 May 15, 2015 Jun 17, 2015
    Cycle 201524
    Sep 30, 2014 Jun 15, 2015 Jul 22, 2015
    Cycle 201529
    Oct 30, 2014 Jul 15, 2015 Aug 19, 2015
    Cycle 201533
    Nov 30, 2014 Aug 15, 2015 Sep 23, 2015
    Cycle 201538
    Dec 31, 2014 Sep 15, 2015 Oct 21, 2015
    Cycle 201542
    Jan 31, 2015 Oct 15, 2015 Nov 18, 2015
    Cycle 201546
    Feb 28, 2015 Nov 15, 2015 Dec 23, 2015
    Cycle 201551
  4. For PCD date 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. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to prevent a delinquency notice.

    2. If the filer is a subsidiary on a consolidated tax return, a TC 590 CC 14 must be entered.

    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  (01-01-2015)
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 (Also, Form 8027-T when filing more than one Form 8027)

    • March 31 (If filed electronically).

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 23, 2015 - Cycle 201551

  4. FILE RUN DATES:

    • "Special" Establishment File EMF02S and File EMF82 should begin on December 3, 2015 and be completed by December 4, 2015.

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

3.30.123.7.10  (01-01-2015)
Form 8752, Required Payment or Refund Under Section 7519 (Program 19000) Processing Specifications

  1. STATUTORY DUE DATE for Form 8752:

    • May 15

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 3, 2015 - Cycle 201522

    • Non-Refund (May Peak) - June 17, 2015 - Cycle 201524

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

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

3.30.123.7.11  (01-01-2015)
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, 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, 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, Applications for Extension of Time to File, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12  (01-01-2014)
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, Foreign Partnership Withholding, IRM 3.21.19, Foreign Trust System, IRM 3.21.25, Miscellaneous Tax Returns, IRM 3.21.110, Chapter Three Withholding Returns Form 1042 and IRM 3.21.261, Foreign Investment in Real Property Tax Act (FIRPTA), owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.1  (01-01-2015)
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

    • September 15 (Extended due date)

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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 8, 2015 - Cycle 201514

    • Non-Refund (March Peak) - Apr 22, 2015 - Cycle 201516

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

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

3.30.123.7.12.1.1  (01-01-2015)
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

    • May 15 (Extended Return due date)

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  2. CYCLES:

    • Maximum 30 calendar days from the received date.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • First PCD - August 13, 2015 - Cycle 201533 - for paper and electronic documents received by August 6, 2015

    • Second PCD - December 17, 2015 - Cycle 201551 - for paper and electronic documents received by December 10, 2015

      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.

  4. The requirements for processing Form 1042-T are owned and funded by Large Business and International (LB&I). 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, Chapter Three Withholding Database and Form 1042-S can be found by referring to IRM 3.21.111, Chapter Three Withholding Returns, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.2  (01-01-2015)
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:

    • Form 3520 is due on the date Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or Form 706–GS, Generation-Skipping Transfer Tax Return, is due (including extensions) or if the estate was required to file a 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:

    • August 12, 2015 - Cycle 201532

      Note:

      All Form 3520 received through July 29, 2015 must be completed by PCD.

  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, Foreign Trust System, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.2.1  (01-01-2015)
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 8, 2015 - Cycle 201527

    • Non-Refund (September Peak) - October 21, 2015 - Cycle 201542

  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, 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  (01-01-2015)
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 21, 2015 - Cycle 201503

    • Refund (April Peak) - May 6, 2015 - Cycle 201518

    • Refund (June Peak) - July 8, 2015 - Cycle 201527

    • Non-Refund (April and June Peaks) - August 12, 2015 - Cycle 201532

    • Non-Refund/Refund (September Peak) - November 18, 2015 - Cycle 201546

    • Non-Refund/Refund (November Peak) - December 23, 2015 - Cycle 201551

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

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

3.30.123.7.12.3.2  (01-01-2015)
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:

    • 2013 Information Returns - April 29, 2015 - Cycle 201517

      Note:

      May PCD is met when all 2013 and prior year information returns are entered into the INTL NSA database.

    • 2014 Information Returns - December 23, 2015 - Cycle 201551

      Note:

      December PCD is met when all 2014 information returns with an amount on line 10 and any prior year information returns received through December 16, 2015 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 Master File (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, Foreign Partnership Withholding, owned by SE:W:CAS:SP:PPB:IMF.

3.30.123.7.12.4  (01-01-2015)
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 20, 2015 - Cycle 201516

    • 2nd payment - June 16, 2015 - Cycle 201524

    • 3rd payment - September 17, 2015 - Cycle 201538

    • 4th payment - December 16, 2015 - Cycle 201550

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

3.30.123.7.12.5  (01-01-2015)
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 (201501, 201503, 201505, 201507, 201509, 201511, etc.).

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

3.30.123.8  (01-01-2015)
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 transmitted by Form 1096 , Annual Summary and Transmittal of U.S. Information Returns, through SCRIPS can be found by referring to IRM 3.41.269, Information Returns Processing on SCRIPS. The requirements for processing paper submissions transmitted by Form 1096 , Annual Summary and Transmittal of U.S. Information Returns, through ISRP can be found by referring to IRM 3.24.8, Information Returns Processing, and IRM 3.11.8, Information Return Processing, owned by SE:W:CAS:SP:PPB:MMDC.

  3. The requirements for processing Schedule K-1 paper submissions through SCRIPS can be found by referring to IRM 3.30.123.8.3.5, Schedule K-1s for Form 1041 K-1, Form 10650 K-1, and Form 1120–S K-1 (Programs 44386, 44387, and 44388) Processing Specifications, and IRM 3.0.101, Schedule K-1 Processing, owned by SE:W:CAS:SP:PPB:MMDC

3.30.123.8.1  (01-01-2015)
Introduction

  1. The purpose of these guidelines is to highlight the Information Returns Processing (IRP) procedures for the current year. All paper submissions transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and Form 1094 series transmittals 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 Schedule 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  (01-01-2015)
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, Mail Management Data Conversion 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 (IRP) Specifications, for start-up schedule.

3.30.123.8.3  (01-01-2015)
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) 2015 returns received in calendar year 2015 but held to be worked in 2016 and documents for the Social Security Administration (SSA).

    2. Mail letters for IRP submissions transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns, within two weeks of identifying unprocessable documents. Refer to IRM 3.10.8, 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 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 current and late forms listed below with their associated Form 1096, Annual Summary and Transmittal of U.S. Information Returns:

    • Form 1097, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

    • Form 1098-E, Student Loan Interest Statement

    • Form 1098-T, Tuition Statement

    • Form 1099-A, Acquisition or Abandonment of Secured Property

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-C, Cancellation of Debt

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-INT, Interest Income

    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit- Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form 1099-S, Proceeds From Real Estate Transactions

    • Form 5498, IRA Contribution Information

    Perform the following operations in accordance with the time frames listed below:

    1. By 08/12/2015, processable Form 1096, Annual Summary and Transmittal of U.S. Information Returns are received on 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 04/17/2015 by 04/30/2015. Process those received between 04/18/2015 through 06/22/2015 by 06/26/2015, and those received after 06/22/2015 by 07/10/2015.

    3. ISRP start-up will test all non-scannable paper information documents and will be performed by the start-up campus only, beginning 01/05/2015 and ending on 01/09/2015.

      Note:

      ISRP transcription will begin after Headquarters notifies each campus that the start-up testing is successful and completed. This action specifically refers to testing the input system ISRP/SCRIPS and the GMF validations, not GMF 15 router run compatibilities.

    4. SCRIPS start-up for all scannable information tax returns will begin on 01/05/2015 and be completed by 01/09/2015.

    5. SCRIPS processing will begin on 01/22/2015 and ISRP will begin on 01/22/2015 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 08/12/2015. 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.

    6. Late filed receipts received after 07/31/2015 and prior to 11/30/2015 will be completed by 12/09/2015.

  3. ISRP will process current and late forms listed below with their associated Form 1096, Annual Summary and Transmittal of U.S. Information Returns:

    • Prior Year Form 1096, Annual Summary and Transmittal of U.S. Information Returns

    • Form 1096, Annual Summary and Transmittal of U.S. Information Returns

    • Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

    • Form 1090-CAP, Changes in Corporate Control and Capital Structure

    • Form 1099-LTC, Long Term Care and Accelerated Death Benefits

    • Form 1099-SA, Distribution from Medical Savings Account

    • Form 5498-ESA, Coverdell ESA Contribution Information

    • Form 5498-SA, Medical Savings Account Information

    • Form W-2G, Certain Gambling Winnings

    • Form 3921, Exercise of Incentive Stock Options

    • Form 3922, Transfer of Stock Acquired Through Employee Stock Purchase

    Note:

    ISRP can process SCRIPS documents as the backup system.

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

  5. Ogden and Cincinnati process the Schedules K-1 detached from Form 1041, U.S. Income Tax return for Estates and Trusts, Form 1065, U.S. Return of Partnership Income, and Form 1120-S, U.S. Income Tax Return for an S Corporation. 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  (01-01-2015)
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 received by the specified date present 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 May 31, and weekly from June through 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.

    Caution:

    Ensure the cut-over inventory figure is maintained in Function 140 cumulative inventory figure when performing physical inventory adjustment actions.

  4. Unit Production Cards (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 cumulative 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  (01-01-2015)
PCD for Form Types Transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns, (Programs 44300, 44310 and 44340) Processing Specifications

  1. STATUTORY 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-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:

    • February 28 - (Form 1098 series, Form 1099 series, and Form W-2G)

    • March 31 - (Extended due date - Automatic)

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

    • May 31 - (Form 5498, Form 5498-SA and Form 5498-ESA)

    • June 30 - (Extended due date - Automatic)

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  2. CYCLES:

    • N/A

  3. CAMPUS PROGRAM COMPLETION DATES:

    • First PCD - August 12, 2015 - Cycle 201532 - for IRP documents received by July 31

    • Second PCD - December 09, 2015 - Cycle 201549 - for IRP documents received after July 31

      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  (01-01-2015)
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 22,109,734.

    Week Ending Date CUM Percentage of Weekly Volume by Actual Receipts CUM Volume
    03/07/2015 7.0% 1,547,681
    03/14/2015 10.0% 2,210,973
    03/21/2015 12.0% 2,653,168
    03/28/2015 14.0% 3,095,363
    04/04/2015 17.0% 3,758,655
    04/11/2015 23.0% 5,085,239
    04/18/2015 25.0% 5,527,434
    04/25/2015 26.0% 5,748,531
    05/02/2015 28.0% 6,190,726
    05/09/2015 31.0% 6,854,018
    05/16/2015 32.0% 7,075115
    05/23/2015 33.0% 7,296,212
    05/30/2015 34.0% 7,517,310
    06/06/2015 36.0% 7,959,504
    06/13/2015 42.0% 9,286,088
    06/20/2015 50.0% 11,054,867
    06/27/2015 55.0% 12,160,354
    07/04/2015 60.0% 13,265,840
    07/11/2015 69.0% 15,255,716
    07/18/2015 77.0% 17,024,495
    07/25/2015 83.0% 18,351,079
    08/01/2015 91.0% 20,119,858
    08/08/2015 97.0% 21,446,442
    08/12/2015 100.0% 22,109,734
  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  (01-01-2015)
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 17,915,002.

    Week Ending Date CUM Percentage of Weekly Volume by Actual Receipts CUM Volume
    03/07/2015 7.0% 1,254,050
    03/14/2015 10.0% 1,791,500
    03/21/2015 12.0% 2,149,800
    03/28/2015 14.0% 2,508,100
    04/04/2015 17.0% 3,045,550
    04/11/2015 23.0% 4,120,450
    04/18/2015 25.0% 4,478,751
    04/25/2015 26.0% 4,657,901
    05/02/2015 28.0% 5,016,201
    05/09/2015 31.0% 5,553,651
    05/16/2015 32.0% 5,72,801
    05/23/2015 33.0% 5,911,951
    05/30/2015 34.0% 6,091,101
    06/06/2015 36.0% 6,449,401
    06/13/2015 42.0% 7,524,301
    06/20/2015 50.0% 8,957,501
    06/27/2015 55.0% 9,853,251
    07/04/2015 60.0% 10,749,001
    07/11/2015 69.0% 12,361,351
    07/18/2015 77.0% 13,794,552
    07/25/2015 83.0% 14,869,452
    08/01/2015 91.0% 16,302,652
    08/08/2015 97.0% 17,377,552
    08/12/2015 100.0% 17,915,002
  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  (01-01-2015)
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: 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, BUT PCD MUST BE MET.

    • Form 1120-S K-1 must be batched and processed on cycle. They cannot be shelved, see IRM 3.0.101, Schedule K-1 Processing for more information.

  3. CAMPUS PROGRAM COMPLETION DATES:

    • Fiscal year and calendar year filers with year as 2014 - December 16, 2015 (Cycle 201550).

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  (01-01-2015)
Backup Withholding - Incorrect Taxpayer Identification Number (TIN)

  1. This subsection pertains to the mailing of tapes.

      TY13 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
    09/03/2014
    04/10/2015
    10/16/2014
    04/23/2015
    TY14 Begin Complete
    X(P1) ECC-DET/OIRSC
    X(P2) ECC-DET/OIRSC
    09/05/2015
    04/10/2016
    10/16/2015
    04/23/2016
  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 Electronic Filing of Form 1098, 1099, 5498, and W2-G.

3.30.123.8.6.1  (01-01-2014)
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, Manual Refund Posting Voucher, and Form 5792, Request for IDRS Generated Refund (IGR) or listings provided by the NMF Unit.

  3. Manual Refund Units obtain instructions from SP HQ Accounting and Tax Payment Branch Analyst to input data into the software/database maintained by Information Technology. The initiating campus will be responsible for producing the output and mailing out Form 1099-INT, Interest Income, 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  (01-01-2015)
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:

    Note:

    Refer to IRM 10.2.13.4.4.1, Shipping Personally Identifiable Information (PII), to determine correct shipping provider.

    Mailing Address Private Delivery Service (PDS) Mailing
    Detroit Computing Center
    P.O. Box 32621
    Detroit, MI 48232
    Detroit Computing Center
    P.O. Box 32621
    985 Michigan Ave
    Detroit, MI 48226
  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  (01-01-2014)
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

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  2. CYCLES:

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

  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 R&C 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 R&C EP/EO Determination user fee unit.

3.30.123.10  (01-01-2014)
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, Exempt Organization Returns, IRM 3.11.22, Employee Plan Excise Tax Return and IRM 3.11.26, Miscellaneous Tax Exempt and TEGE Tax Returns, owned by SE:T:BSP:SPP.

3.30.123.10.1  (01-01-2014)
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 cannot be processed before PCD, a TC 599 CC 18 must be input as soon as the documents can be identified.

  3. If any unpostable tax return cannot be resolved before PCD, TC 599 CC 17 must be input. Refer to IRM 3.12.32, 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  (01-01-2015)
Form 990 and Form 990-EZ, Return of Organization Exempt From Income Tax (OSPC Only) (Programs 1311X, 1341X, 1312X, 1342X, and 1345X) Processing Specifications

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

    • Calendar year - May 15,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year (May Peak) - July 29, 2015 - Cycle 201530

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.10.3  (01-01-2015)
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,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year Refund (May Peak) - June 3, 2015 - Cycle 201522

    • Calendar year Non-Refund (May Peak) - June 17, 2015 - Cycle 201524

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.10.4  (01-01-2015)
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,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year Refund (April Peak) - May 6, 2015 - Cycle 201518

    • Calendar year Non-Refund (April Peak) - June 3, 2015 - Cycle 201522

3.30.123.10.5  (01-01-2015)
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,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year Refund (May Peak) - June 3, 2015 - Cycle 201522

    • Calendar year Non-Refund (May Peak) - June 17, 2015 - Cycle 201524

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice

3.30.123.10.6  (01-01-2015)
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,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year (April Peak) - June 24, 2015 - Cycle 201525

3.30.123.10.7  (01-01-2015)
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,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year (April Peak) - June 3, 2015 - Cycle 201522

3.30.123.10.8  (01-01-2015)
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,

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

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year (May Peak) - July 8, 2015 - Cycle 201527

3.30.123.10.9  (01-01-2015)
Form 5227, Split-Interest Trust Information Return (OSPC Only) (Program 1319X) Processing Specifications

  1. STATUTORY DUE DATE for Form 5227:

    • Calendar year - April 15,

    • 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.

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

  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:

    • Calendar year (April Peak) - June 24, 2015 - Cycle 201525

  4. OTHER REQUIREMENTS:

    1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status should have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

3.30.123.10.10  (01-01-2014)
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans (OSPC Only) (Program 72860) Processing Specifications

  1. The due date for Form 5330 is determined by the Internal Revenue Code (IRC) section for which the tax return is being filed.

  2. DUE DATE for Form 5330:

    IRC Section Due Date
    4965 51/1 months after the end of the tax period
    4972, 4973, 4975(a), 4975(b), 4976, 4978, 4978A, 4978B, 4979A Last day of the 7th month after the Tax Period Ending.
    4977 Last day of the 7th month after the end of the calendar year in which excess fringe benefits are paid.
    4971(a), 4971(b), 4971(f)(1), 4971(f)(2), 4971(g)(2), 4971(g)(3), and 4971(g)(4) 81/1 months after the end of the sponsors plan year or the last day of the 7th month after the Tax Period Ending, whichever is later.
    4979 Last day of the 15th month after the end of the sponsors plan year.
    4980 Last day of the month following the month in which the reversion occurred.
    4980F Last day of the month following the month of the amendment date.
  3. 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

  4. CAMPUS PROGRAM COMPLETION DATES:

    • 90 days after the due date

3.30.123.10.11  (01-01-2015)
Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan (Program 72840) (OSPC Only) Processing Specifications

  1. DUE DATE for Form 5500-EZ:

    • Calendar year - July 31

    • Fiscal year - last day of the 7th calendar month after the end of the plan year

    Note:

    See Holiday or Weekend Impact, IRM 3.30.123.2.2

    MONTH STATUTORY DUE DATE
    December July 31
    January August 31
    February September 30
    March October 31
    April November 30
    May December 31
    June January 31
    July February 28
    August March 31
    September April 30
    October May 31
    November June 30
  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:

    • 90 days after due date or received date, whichever is later.


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