3.41.269  Information Returns Processing on SCRIPS

Manual Transmittal

November 07, 2014

Purpose

(1) This transmits revised IRM 3.41.269, Optical Character Recognition (OCR) Scanning Operations, Information Returns Processing (IRP) on Service Center Recognition Image Process System (SCRIPS).

Material Changes

(1) Editorial changes have been made throughout this IRM.

(2) Titles for forms and IRM citation were added throughout this IRM where space allowed.

(3) IRM 3.41.269.2(2) Titles for Form 1099-K and Form 1099-Q were updated to reflect the actual published form in this first appearance and throughout the instruction.

(4) IRM 3.41.269.2(2) Form 1099-H, Health Insurance Advanced Payments, removed from the valid form listing and will no longer be processed via paper submissions.

(5) IRM 3.41.269.9(4) Specific instruction added addressing illegible name lines on detail documents. IPU 14U1035 issued 06-23-2014.

(6) IRM 3.41.269.9.1 (1) Example to input data exactly like it is shown on the return located in the paragraph (f) was moved up in the instruction to allow better flow.

(7) IRM 3.41.269.9.1(7) Reworded the last sentence of instruction on entering edited "&C" on the second name line entry.

(8) IRM 3.41.269.9.2(1)(b) Specific instruction on street addresses when a period is present between two numbers. IPU 14U1035 issued 06-23-2014.

(9) IRM 3.41.269.9.2(1)(b) Instruction to enter a blank was replaced with enter a space to clarify the action needed by the data transcriber. Instruction to omit apostrophes and leave no space was entered.

(10) IRM 3.41.269.9.3(1)(d) Redundant instruction removed.

(11) IRM 3.41.269.9.3(2) Sequential TIN, 123456789, was added to invalid TIN instruction.

(12) IRM 3.41.269.9.3(4) Exception added on the need to suspend and physical place a missing TIN on Form 1096 if the transmittal was completed by the Service. IPU 14U1035 issued 06-23-2014.

(13) IRM 3.41.269.10(1) Exception added for Form 1096 re-image need when the transmittal is created by the Service. IPU 14U1035 issued 06-23-2014.

(14) IRM 3.41.269.9.5(4) Possible negative money fields listed were updated to reflect the new Form 1099-B revision: Box 2 and 12 were deleted and 1g and 11 added.

(15) IRM 3.41.269.12.6(1) A list of the actual report names found on the reports following subsections were listed.

(16) IRM 3.41.269.12.6(2) Reference to Form 5533 is no longer needed and was removed. Additional uses for the IRP production report were added.

(17) Exhibit 3.41.269-9, Transcription Sheets, OE/DV screen prompts and transcription descriptions with instructions were updated to reflect the published forms for the following:

  • Form 1099-OID - Box 7, Description, was added. Original issue discount and Investment expense was renumbered as 8 and 9 respectively.

  • Form 5498 - A dollar sign was added to the description in 14a. A note was added to the instructions in line 14b providing the valid entries.

  • Form 1099-PATR - Boxes 6-10 were added to the transcription sheet.

IPU 14U0153 issued 01-22-2014.

(18) Exhibit 3.41.269-9, Transcription Sheets, Transcription sheets for Form 1096:

  • Exception added for Form 1096 re-image needs when the transmittal is created by the Service in opening paragraph and OE/DV screen prompt EIN and SSN. Screen prompt EIN stands for Employer Identification Number and SSN stands for Social Security Number.

  • OE/DV screen prompt Name Ctrl instructions were updated to reflect Form 1096 obsolete labels.

IPU 14U1035 issued 06-23-2014.

(19) Exhibit 3.41.269-9 Delinquent return date instruction was reworded to clarify actions when conflicting information or multiple date stamps are present. Valid dates were updated to reflect the current year receipts.

(20) Exhibit 3.41.269-9 Form 1098, box 4, mortgage interest, data element was removed to reflect the form revision.

(21) Exhibit 3.41.269-9 Form 1099-A, box 6, description of property, was added to the transcription sheet.

(22) Exhibit 3.41.269-9 Form 1099-B transcription sheet reworked for form redesign. Box 4 is the only unchanged element and a note was added to box 1d, Proceeds, to reflect negative dollar entries.

(23) Exhibit 3.41.269-9 Form 1099-C box 4, debt description, was added to transcription sheet.

(24) Exhibit 3.41.269-9 Form 1099-INT transcription sheet updates:

  • Two new fields for transcription of box 10 market discount and box 11 bond premium were added for transcription

  • Updated screen prompt to reflect form titles for box 1 interest income and box 12, tax exempt bond CUSIP no. CUSIP no. stands for Committee on Uniform Security Identification Procedures number.

  • Box 12 renumbered a subsequent box for new fields, boxes 10 and 11, on the form.

(25) Exhibit 3.41.269-9 Form 1099-K transcription sheet updates:

  • 2nd TIN not box added to form input

  • OE/DV screen promote numbering removed from leading checkbox entries to reflect the input screen and all subsequent fields renumbered.

  • Box 1a renumbered and the screen prompt update to reflect the new form revision.

  • New box 1b labeled card not present transactions added to the transcription sheet.

  • Box 2 screen prompt was spelled out, merchant category code as present on the form.

  • Box 11 foreign tax paid removed from the transcription sheet to reflect the new form revision.

(26) Exhibit 3.41.269-9 Form 1099-OID transcription sheet received the following changes:

  • Box 5 foreign tax paid screen prompt was replaced with market discount.

  • New box 6, acquisition premium, was added to the transcription sheet.

(27) Exhibit 3.41.269-9 Form 1099-MISC, box 11, foreign tax paid screen prompt was removed.

(28) Exhibit 3.41.269-9 Distribution code "K" added to instruction for transcription on Form 1099-R box 7.

(29) Exhibit 3.41.269-9 Form 1099-S, Box 3, Address or legal description, was included in transcription sheet.

(30) Exhibit 3.41.269-10, Valid Characters The valid character percent sign was added to the second name line and the valid characters for ZIP code were added to the table. Note was added for city field to space if special characters are present and exception for apostrophes.

Effect on Other Documents

IRM 3.41.269 dated November 08, 2013 (effective January 01, 2014) is superseded. This IRM incorporates interim procedural updates 14U0153 issued 01-22-2014 and 14U1035 issued 06-23-2014.

Audience

These instructions will be used by Wage and Investment (W&I), SCRIPS Processing Site employees working information return processing (IRP) documents.

Effective Date

(01-01-2015)


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

3.41.269.1  (01-01-2015)
Ethics

  1. Public confidence in the integrity and dependability of the Service is crucial to the Internal Revenue Service (IRS) mission. We can achieve this goal by ensuring every contact with the public reflects high ethical standards and quality performance. We are not able to disclose any information concerning taxpayers, or statistics gathered for IRS use to anyone who does not have a need to know. All revenue and returns received by the Service must be processed expeditiously and must reflect our high ethical standard or accurately posting to the taxpayers account.

3.41.269.2  (01-01-2015)
Overview

  1. This IRM section describes certain tasks necessary in the processing of Information Returns Processing (IRP) through the Service Center Recognition/Image Processing System (SCRIPS). The instructions in this section apply to the IRP documents processed on SCRIPS listed below.

  2. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is the form that transmits one of the following payee form types:

    • Form 1097-BTC, 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

  3. If a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is received transmitting a form not listed above, suspend unit of work (UW) for supervisor. The entire UW will be deleted and returned to the IRP sort function.

3.41.269.2.1  (01-01-2015)
How to Use This Internal Revenue Manual (IRM)

  1. Keystroke Combinations

    • Carets enclose keystroke combinations (e.g., <Action/Enter> ).

    • A hyphen separates multiple keystroke combinations (e.g., <CTRL>-M). This means hold down the <CTRL> key while pressing the "M" key.

  2. Exhibit 3.41.269-1, Glossary of Terms, contains terms and the definitions of those terms related directly and indirectly to IRP SCRIPS processing.

  3. QUICK START — Each function (Original Entry Image (OE -Image), Data Validation Image (DV -Image)) begins with QUICK START instructions intended to speed access to a unit-of-work. Detailed data entry and validation instructions are found in the narrative that follows, see IRM 3.41.269.9, General Correction Procedures, and the tables and transcription sheet exhibits in the back of the IRM. Also, general instructions may be found in IRM 3.41.274, OCR Scanning Operations, General Instructions For Processing via SCRIPS.

  4. Tables

    • This IRM provides two state/ZIP Code tables. Exhibit 3.41.269-2, States, State Codes, and ZIP Codes Sorted by State, lists ZIP Codes sorted by the state. Exhibit 3.41.269-3, States, State Codes, and ZIP Codes Sorted by ZIP, lists states sorted by the ZIP Code.

    • When considering state codes and ZIP Codes, use Exhibit 3.41.269-5, Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes. For army post office (APO), diplomatic post office (DPO) and fleet post office (FPO) addresses use IRM 3.41.269.9.2(1)(w). Use Exhibit 3.41.269-4, ZIP Code, City, and State Exceptions, for exceptions to the state and ZIP Code tables.

    • This IRM provides an alphabetical major city code table. Exhibit 3.41.269-5, Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes, lists all major cities and their major city codes, sorted by city.

    • See Exhibit 3.41.269-6, Street Abbreviations (Required), Exhibit 3.41.269-7, Street Abbreviations (Optional), and Exhibit 3.41.269-8, Standard Abbreviations (Optional).

  5. Transcription Sheets

    • Exhibit 3.41.269-9, Transcription Sheets, contains transcription sheets for use in the OE and DV functions. These sheets provide most of the information needed to process IRP documents on SCRIPS.

    • There are separate sheets for the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, entity fields, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, data fields.

    • There are separate transcription sheets for each form listed in IRM 3.41.269.2 paragraph (2).

    • Exhibit 3.41.269-10, Valid Characters, contains a list of valid characters. The list of valid characters describes the characters allowed in each field.

3.41.269.3  (01-01-2015)
Information Retrun Processing Document Preparation (Doc Prep)

  1. During scanning, certain documents may reject because the submissions are invalid. The scanning function will route these submissions to the Doc Prep function for disposition. The Doc Prep function is responsible for returning them for scanning or returning them to the IRP sort function.

3.41.269.3.1  (01-01-2015)
Coding of Late-Filed Submissions

  1. LATE-FILED Form 1096, Annual Summary and Transmittal of U.S. Information Returns - Late filed submissions received from the IRP sort function with an IRS Received Date stamp ensure the Delinquent Return Date (IRS received date) and Delinquent Return Indicator information is processed.

    Figure 3.41.269-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Delinquent Return Indicator - (Box 1) may be coded in the delinquent return indicator field (left most "For Official Use Only" box). If indicators A, E, C, N and blank are present do not enter a delinquent return date.

    Delinquent Return Date Table
    Delinquent Return Indicator Definition of Indicator Delinquent Return Date
    A Assessed Return No date entry
    C Collection secured No date entry
    E Examination secured No date entry
    N Suppress notice indicator No date entry
    X Penalty assessment will be automatic Return date required
    3/16/yypy thru 12/31/yypy
    blank Timely filed - no date No date entry
  3. Delinquent Return Date - (boxes 2 through 7) if A, C, E, or N is not present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, AND it has a valid IRS received date stamp, there should be a delinquent return indicator "X" and a valid received date entered in the 2nd, 3rd, 4th, 5th, 6th and 7th "For Official Use Only" boxes. Enter the date in the MMDDYY format from the boxes or the received date stamp. If there is an "X" entered in the field and no delinquent return date or an invalid date is present remove the "X" .

3.41.269.3.2  (01-01-2015)
Scanner Rejects

  1. The scanner will print a one-character reject code to the left of the Document Locator Number (DLN) area on any form that rejects. The reject codes and descriptions are shown below. If the scanner printed more than one code, decide whether the submission can be corrected and re-scanned, or returned to the IRP sort function.

    Form Reject Code Description
    Form 1096 X Form 1096 with no detail documents
    Form 1097-BTC, Form 1098 series, Form 1099 series, Form 5498 M Mixed detail document types in a submission. Documents of mixed form type will not reject at the scanner when there is an unrecognized (FI) document positioned directly before the rejected documents.
  2. Reject Code "X" (Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with no detail documents) route any Form 1096, Annual Summary and Transmittal of U.S. Information Returns, coded "X" to the IRP sort function for processing on ISRP. Line through the DLN if the scanner printed one on the form.

  3. Reject Code "M" (Mixed Document Type)

    1. A mixed document type submission received from the scanning function will always be one of the form types listed in IRM 3.41.269.2 (2). This is because the scanner will accept at least one of the detail document types with the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and only the "non-conforming" , mixed, or invalid document types will reject.

    2. Route reject code "M" documents to the IRP sort function for disposition.

3.41.269.3.3  (01-01-2015)
Correspondence on Processable Returns

  1. Correspondence concerning information returns that can be processed but require an extra effort to do (i.e., cannot scan documents without additional handling) is automated for scanned returns. Until further notice, due to the Correspondence Unit being disbanded only use Correspondence Indicator 99.

  2. Enter indicator 99 on every "dummy" Form 1096, Annual Summary and Transmittal of U.S. Information Returns, which IRS prepared. If a filer submitted a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, but preparing an additional Form 1096, Annual Summary and Transmittal of U.S. Information Returns, was necessary, enter 99 on the "dummy."

3.41.269.3.4  (01-01-2015)
Unprocessable Conditions

  1. All unprocessable documents will be returned to the IRP sort function. The IRP sort function will correspond with the filer concerning their submission and ask the filer to refile the documents (see below).

  2. The following conditions make a return unprocessable:

    • You cannot determine what the tax payer data is (foreign language, completely illegible).

    • You cannot determine the type of return.

    • You cannot determine the tax year.

    • You cannot determine the money amount boxes. (The Doc Prep function is not responsible for analyzing and converting non-IRS forms.)

    • The filer altered the box titles.

    • The document payer information does not match the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    • The submission did not contain a transmittal document stating the form being transmitted.

3.41.269.4  (01-01-2015)
Workstation Operations

  1. Refer to the IRM 3.41.274, OCR Scanning Operations, General Instructions for Processing via SCRIPS, for a description of these and other items:

    • Keyboard Layout

    • Login/Logoff

    • Operator Statistics

    • Post-to-Close

    • Interrupt/Resume

    • Suspend/Resume

    • Status Line

    • Window Prompts

    • Key Functions

  2. Whenever IRM 3.41.274, OCR Scanning Operations, General Instructions For Processing via SCRIPS and this IRM conflict, this IRM will take precedence.

3.41.269.5  (01-01-2015)
Forms Identification (FI) Function

  1. The scanner will not recognize all documents. These documents are called non-conforming forms. They range from photocopies of official documents, that might be official forms but for some reason do not meet the official specifications for measurement, homemade documents of varying formats, to non-IRP forms. The FI function allows the manager/work leader to identify the form to avoid rework at the scanner. The FI screen has an image on the left and an entry template on the right. The entry template permits the operator to select what form type the image is, or to delete a single image or an entire submission from further processing. The menus shown on the screen will vary depending on how your supervisor profiled you. For instance, if you are not profiled for the FI function, this option will not be present on the OE Function Menu.

3.41.269.5.1  (01-01-2015)
Forms Identification (FI) QUICK START

  1. From the Workstation Main Menu, select the numeric code for Original Entry (OE).

  2. From the Original Entry (OE) Selection Menu, select the numeric code for Form Identification (FI) Selection Menu.

  3. From the Form Identification (FI) Selection Menu, select the numeric code for the type of FI needed.

  4. The first group of images, from a Unit of Work (UW) requiring identification, opens.

  5. If an incorrect option was selected from the Form Identification Selection Menu, press the <CTRL> - P key combination to set post-to-close and press <F9> to suspend, before entering any data, to return to the Form Identification Selection Menu.

    Note:

    Notify your supervisor.

  6. Press the <CTRL>-P key combination to end FI after completing the current UW.

  7. The system returns you to the Form Identification Selection Menu when the last image identification in the UW is completed.

3.41.269.5.2  (01-01-2015)
Form Identification (FI) Processing

  1. The system assigns a six-digit sequence number instead of a DLN to IRP documents it cannot identify. This number assists in locating the UW when researching documents. Once the form type has been identified, the system will assign a DLN to the submission.

  2. If you can identify the image, make the appropriate letter or number selection from the template (e.g., press "M" for Form 1099-MISC, Miscellaneous Income, "R" for Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc). The <ACTION/Enter> key must be pressed to complete a selection.

  3. If you cannot identify the image, press <F9> to suspend the document for research. Some documents are scanned backwards. These will require research to determine exactly which document type they are. If the image is unprocessable, press "X" to remove the document from further processing.

  4. If there are multiple form types in a submission, this will also need to be researched further to determine if the submission should be deleted. Deleting the entire submission may be more efficient, rather than removing many single documents. Delete submissions by pressing the <CTRL>-<DEL REC> key combination.

    1. Deleting the entire submission may be more efficient if the first detail document was recognized and the remainder is of another type and they were not recognized. Removing single documents may be more efficient if most of the images in the UW were recognized.

    2. The UW needs to be pulled and researched before it is either corrected and re-scanned or sent to the IRP sort function for correction.

  5. To end a session, press the <CTRL> - P key combination to set post-to-close. The system returns you to the Original Entry (OE) Selection Menu when you complete the last image in the UW.

3.41.269.6  (01-01-2015)
Original Entry (OE) Function

  1. The OE function is used to manually key enter data from scanned images. Menu options will vary depending on operator profiles set by your supervisor. For instance, if operator is not profiled for the OE function, this option will not be listed or grayed on the menu.

3.41.269.6.1  (01-01-2015)
Original Entry (OE) Image QUICK START

  1. From the Workstation Main Menu, select the numeric code for Original Entry (OE).

  2. From the Original Entry (OE) Selection Menu, select the numeric code for OE Image Selection Menu.

  3. From the OE Image Selection Menu, select the numeric code for the type of OE needed.

  4. The first UW, or first individual document (because an entire UW may not require OE Image) requiring OE opens. Use Exhibit 3.41.269-9, Transcription Sheets, and the other exhibits in this IRM, as needed, when entering data.

  5. If an incorrect option was selected from the OE Image Selection Menu, press the <CTRL> - P, press <F9> to suspend to return to the OE Image Selection Menu. Notify supervisor.

  6. After entering last field on document, if the Auto is off, press the <F6> key to release the document and display the next template. If Auto is on, the system will automatically go to the next template.

  7. Press the <CTRL> P key combination to end OE Image when the current UW is finished.

  8. The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.

3.41.269.6.2  (01-01-2015)
Original Entry (OE) Image Processing

  1. The Status Line at the bottom of the screen displays the following information:

    1. The program field shows "44340" for IRP documents.

    2. The DLN field shows the DLN of the document being displayed.

    3. The document field shows the relative count of the document. For example, if it is the first document in a unit-of-work that contains 250 documents, the document field shows a count of "1 of 250."

    4. The num field shows either "Nu" or blank, depending on whether the embedded numeric keypad was activated.

  2. In OE Image, you manually enter:

    • form submission type

    • each two digit sequence number is required

    • information into the template using a scanned image of the return as the source.

3.41.269.6.3  (01-01-2015)
Releasing a Unit-of-Work in Original Entry (OE)

  1. For OE Image, when you release the last document in a unit-of-work, the UW is released.

    1. If <CTRL>-P has been pressed before releasing the UW, the OE Selection Menu will open.

    2. If <CTRL>-P has not been pressed, another UW will open.

3.41.269.6.4  (01-01-2015)
Selecting a Specific Unit-of-Work in Original Entry (OE)

  1. A specific IRP unit-of-work may be selected for OE by following these steps:

    1. From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. The menus shown on the screen will vary depending on how operator was profiled by supervisor. For instance, if operator was not profiled for OE function, this option will not display on the menu.

    2. From the OE Selection Menu, enter the numeric code for OE Select Block. The OE Selection Menu closes and the Open Block/Unit-of-Work window opens.

    3. From the Open Block/UW window, enter the 14 digit DLN from the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    4. Press the <ACTION/Enter> key. The open Block/UW window closes and the selected UW opens.

    5. The designated Form 1096, Annual Summary and Transmittal of U.S. Information Returns, opens. Enter data using Exhibit 3.41.269-9, Transcription Sheets, and other exhibits, as needed, in this IRM.

    6. If the block is not available, an error message is displayed indicating the block is not available.

      Example:

      A message will be displayed if you previously worked on this block, or if another operator is currently working on the Block/UW.

    7. If an incorrect UW is selected for the Block/UW menu, press the <CTRL>-P key combination and then suspend the unit of work. Notify your supervisor.

3.41.269.7  (01-01-2014)
Data Validation (DV) Function

  1. The DV function is used to manually correct data from scanned images. The menus shown on the screen will vary depending on how your supervisor profiled you. For instance, if you are not profiled for the DV function, this option will be grayed on the menu Workstation Main Menu.

3.41.269.7.1  (01-01-2015)
Data Validation (DV) From Image QUICK START

  1. From the Workstation Main Menu, select the numeric code for Data Validation (DV).

  2. From the Data Validation (DV) Selection Menu, select the numeric code for DV Selection Menu.

  3. From the DV Image Selection Menu, select the numeric code for DV Selection Menu.

  4. The first UW opens and the cursor stops at the first highlighted field when the AUTO is on. Use the exhibits in this IRM and the general correction procedures to make necessary corrections.

  5. If an incorrect option was selected from the DV Selection Menu before entering any data, press <CTRL>-P, press <F9> to suspend and return to the DV Selection Menu. Notify supervisor.

  6. After entering the last field on document, if Auto is off, press the <F6> key to release the document and display the next template.

  7. Press the <CTRL>-P key combination to not receive additional blocks once the current UW is completed.

  8. The system returns you to the Data Validation (DV) Selection Menu when you release the last document.

3.41.269.7.2  (01-01-2015)
Selecting a Specific Unit-of-Work in Data Validation (DV)

  1. A specific UW of IRP documents, may be selected for DV by following these steps:

    1. From the Workstation Main Menu, select the numeric code for DV. The Workstation Main Menu closes, and the DV Selection menu opens. The menus shown on the screen will vary depending on how you were profiled by supervisor. For instance, if you were not profiled for the DV function, this option will not display on menu.

    2. From the Data Validation (DV) Selection Menu, enter the numeric code for DV Select Block. The Data Validation (DV) Selection Menu closes, and the Open Block/Unit-of-Work window opens.

    3. Enter the 14-digit DLN from Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    4. Press the <ACTION/Enter> key. The Open Block/UW window closes and the selected UW opens.

    5. The first document needing correction opens. Enter data using Exhibit 3.41.269-9, Transcription Sheets, and other exhibits, as needed, in this IRM.

    6. A suspended UW in DV will require the operator to restore the "Auto ON" mode.

      Reminder:

      If after entering the DLN, the screen goes white for a second and then returns to the menu, the block was technically worked. The system ran through all the checks and there were no errors.

    7. If an incorrect UW is selected from the Block/Unit-of-Work menu, press the <CTRL>-P key combination and then suspend the UW. Notify your supervisor.

3.41.269.8  (01-01-2015)
Name and Address Block Reader (NABR)

  1. NABR is the Name and Address Block Reader. NABR is used to improve the accuracy of addresses captured by the scanner from IRP documents. The NABR accomplishes this improvement by comparing the address captured by the scanner with a database of addresses used by the United States Postal Service. SCRIPS will process the NABR through the AEG ZP4 / Postal Database.

  2. When validating a NABR change, ensure the system read the correct ZIP Code. If address, city and state changes were made and a correct ZIP Code is not present on the template, correct the information to match what is on the image.

3.41.269.9  (01-01-2015)
General Correction Procedures

  1. Use these procedures as a guide during the Original Entry (OE) and Data Validation (DV) functions. Not all items will always apply to specific situations in either function. You may have to correct a field that is not highlighted because of a correction made to a highlighted field. You are required to sight verify any field containing any incorrect characters. If the system stops on a field, sight verify and correct all incorrect items in that field.

  2. If you reach the maximum field length while entering data, the cursor, in most cases, will automatically move to the next field. Therefore, incorrect characters can be inadvertently entered into the next field. Remove or correct these characters. Use standard abbreviations in Exhibit 3.41.269-7, Street Abbreviations (Optional), through Exhibit 3.41.269-8, Standard Abbreviations (Optional), to help avoid this situation.

  3. Error Messages—Error messages with information are often helpful to correct the error and may be found in the Prompt Area. Most IRP error messages are two lines with the first line being the error message and the second line containing information that may help resolve the error condition.

  4. While working in OE Image or DV Image, if you cannot determine the data for any field (except the Street Address, City and Account Number fields) from the image because it is illegible or the image is incomplete, suspend the UW and pull the paper document for verification. If the entries for required fields still cannot be determined, void the document and send to Receipt and Control for disposition.

    Note:

    If the document is a detail document within a UW and two of the following items are illegible or missing void the document but do not forward to Receipt and Control for research: name, TIN and address and continue working the UW.

  5. The <F11> key may be pressed to view the entity information from a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, while the transmitted form is displayed. It will also display the entity information from the transmitted form while a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is displayed.

  6. The <F5> key may be pressed to examine and alter the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, EIN, SSN, or Correspondence Indicator information while the transmitted form is displayed.

  7. In certain situations the scanner may read a name or address or even a city without spaces or spread over the second name line or address fields. If the system read the name and address, leave as is.

    Note:

    If the scanner reads a line correctly but placed the information in an incorrect field, move the information as scanned to the correct entry field using alpha up and down arrows. Standard abbreviations are not required for addresses moved to the correct field.

  8. The <CTRL>-<F7> combination key function provides the operator the ability to access the last edited field or the last flagged field of the previous document.

  9. Recipient ID fields (Social Security Number (SSN) or Employer Identification Number (EIN)) presented as 1-xxx-xx-xxxx-0 or 1-xx-xxxxxxx-0, or any variation thereof, should be entered as xxxxxxxxx, omitting the leading and ending numerics.

  10. If detail documents are presented consecutively with the same recipient name and money amounts duplicated, enter one document and VOID the duplicates.

  11. For additional information on function keys: refer to IRM 3.41.274, OCR Scanning Operations, General Instructions For Processing via SCRIPS, Exhibit 3.41.274-1, Function Key Use and Description, and Exhibit 3.41.274-2, Summary of Function Keys.

3.41.269.9.1  (01-01-2015)
Name Entries - Information Return Processing (IRP) Forms Processed on SCRIPS

  1. Enter the information as shown on the document, except as instructed below. See Exhibit 3.41.269-7, Street Abbreviations (Optional), and Exhibit 3.41.269-8, Standard Abbreviations (Optional), for standard abbreviations and Exhibit 3.41.269-10, Valid Characters, to determine valid characters.

    Example:

    Except as noted below, enter the information exactly as shown or edited on the document, including all Trust numbers and dates if part of name line.

    Example of Taxpayer Entry Enter as:
    Iris Frank IRIS FRANK
    Estate of Lilly Family ESTATE OF LILLY FAMILY
    Trust 11323 TRUST 11323
    1. Do not enter periods and do not space for them. Only enter a space in an internet name, such as ″Flower.com″ should be entered as ″FLOWER COM″.

    2. If the name appears with the last name first and the first name last, and the system has read it correctly, leave as is.

      Note:

      If during sight verification a correction needs to be made, or if in OE, enter the first name first and last name last.

    3. If a foreign address is present, do not use the Name 2 field to enter names.

    4. If the filer has submitted the same name twice on a form, enter it only once. If Name 1 and Name 2 are exactly the same, delete Name 2 field. If there is any information that is different from Name 1 in Name 2, leave the information as is on Name 2.

    5. If Name 1 or Name 2 entry is too long for the field, shorten it using the abbreviations listed in Exhibit 3.41.269-8, Standard Abbreviations (Optional).

      Note:

      If either Name 1 or Name 2 is too long after applying abbreviations mentioned above, then enter as many characters as possible. Do not continue the entry on Name 2. Do not abbreviate entries used for the Name Control.

    6. Do not enter a slash (/), if shown in the name line. Leave a space.

  2. Space before and after an ampersand (&). In Name 1, enter "and" or "&" as shown.

    Example of Taxpayer Entry Enter as:
    Jim Lime and Joe Doe, Ptrs. JIM LIME AND JOE DOE PTRS
    J. Elm & R. Ash, Inc. J ELM & R ASH INC
  3. Omit all punctuation, except for hyphens (-). The hyphen will be keyed using the MINUS (-).

    Example of Taxpayer Entry Enter as:
    O'Tulare OTULARE
    Maple-Pecan MAPLE-PECAN
  4. Space within a true last name if shown.

    Example of Taxpayer Entry Enter as:
    De Pine DE PINE
    Van Yew VAN YEW
  5. If Name 2 contains three characters or less, override the field error by pressing the<F14> key.

  6. In the second name line change "and" to "&" .

    1. If ″In Care Of″ or % is found in the middle of Name 1, move the information to the Name 2 field.

      Example:

      Roger Banana c/o Amalgamated Trucking and Moving Corporation

      Enter name In Prompt
      ROGER BANANA Name 1
      % AMALGAMATED TRUCKING & MOVING CORP Name 2
    2. If an "In-Care-Of name" is present, enter "%", space, and the name. If information is already present on Name Line 2, include as much as possible after the In-Care-Of information is input.

      Note:

      If two or more in care of name lines are present enter the first in care of name.

  7. If there are two or more names in Name 2, separate them with the word "OR" , unless "and" (&) or "C/O" (%) is present. Enter "&C" when edited as the last two characters of Name 2 data (no space between the two characters) when the taxpayer entry is too long for the field.

    Example:

    Wood N Willow, Tulip R. Smith or Rose E. Locust, Edmund Beech, Evergreen R. Henry & C

    • Enter name In Prompt
      WOOD N WILLOW Name 1
      TULIP R SMITH OR ROSE E LOCUST &C Name 2

      Example:

      Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin

      Enter name In Prompt
      ROBERT WOODPECKER Name 1
      ELEANOR WOODPECKER OR GLORIA ROBIN Name 2

      Example:

      Albert Palm, Jr. OR Rose Holly or Robert Coffee

      Enter name In Prompt
      ALBERT PALM JR Name 1
      ROSE HOLLY OR ROBERT COFFEE Name 2

      Example:

      Arthur AND Roberta Poplar or Stephen Poplar

      Enter name In Prompt
      ARTHUR POPLAR Name 1
      ROBERTA POPLAR OR STEPHEN POPLAR Name 2
  8. Second Name Line data, such as; DBA, C/O or %, should be entered on the second line if placed on the address line and data transcriber intervention is required.

  9. IMF Only - Do not enter titles such as Mr., Mrs., CAPT., DR., REV., etc., in any individual's name in Section 01 (except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns).

    Exception:

    Enter "MRS" or "MS" if it precedes a masculine name, initials or a first name which could be masculine or feminine.

    • Example:

      MR. OR Mrs. Joe Walnut - and/or ampersand included.

      Enter name In Prompt
      JOE WALNUT Name 1
      MRS JOE WALNUT Name 2
  10. BMF Only

    1. Abbreviate corporate name information only when it is abbreviated on the document or the name line exceeds the allowable space. Never abbreviate the first four characters containing the Name Control.

      Exception:

      The following will always be abbreviated for corporate entries:
      ASSN for Association
      CO for Company
      CORP for Corporation
      FDN for Foundation
      INC for Incorporated
      LLC for Limited Liability Company
      PA for Professional Association
      PC for Professional Corporation
      PS for Professional Service
      SC for Small Corporation.

    2. For the "#" symbol, enter "NO" , "¢" symbol, enter "CENT " , "+" symbol, enter "PLUS" .

    3. Special characters not outlined above and/or symbols will be omitted and a blank space entered in its position in the name line.

      Note:

      The ampersand "&" is not considered a symbol for name line.

    4. Omit the designation only such as TA, DBA, AKA, Owner, Proprietor when entering data.

      Note:

      Do not enter DBA or TA. If scanner reads DBA or TA correctly and no other corrections are needed, leave as is.
      Do not enter the designations or data for: FKA, formerly DBA or any data that follows these designations.

    5. If a city or state is shown as part of the first name line, enter the complete name of the city or state. NO abbreviations.

    6. If the name begins with the word "The" and has more than one word following "The" , DO NOT enter "The" .

    7. If the name begins with the word "The" and has only one word following "The" , enter "The" as the first word on the name line.

    8. If there are initials in a person's name or a company name with abbreviations such as LLC, MD, PC, etc., do not space for periods. If scanner picks up spaces, leave as is.

    9. If there is business name in the name line such as ″Rug Doctor″ or ″Mister Clean″ and the system drops the Doctor or Mister, re-enter the name as submitted.

    10. If Name 2 contains three characters or less, override the field error by pressing "<F14>" .

    11. If a foreign address is present, do not use the Name 2 field to enter names.

    12. If sole proprietor is notated and a corporate designation is not part of the business name enter the individuals name as Name 1 and list any business name present as Name 2.

    BMF NAME LINE ENTRY EXAMPLES
    Taxpayer entry Enter (First Name Line) as
    The Smith Corp. Apple Smith, Pres. SMITH CORP
    APPLE SMITH PRES (Second Name Line)
    Banana Dental Office Ltd. BANANA DENTAL OFFICE LTD
    Fig Smith Corporation FIG SMITH CORP
    Dr. Fig Smith Inc. DR FIG SMITH INC
    5 & 10 & 25¢. Store 5 & 10 & 25 CENT STORE
    Service Cleaners L.L.C. DBA The Clean Machine SERVICE CLEANERS LLC
    CLEAN MACHINE (Second Name Line)
    The Clean Machine, Irene R. Servis Proprietor CLEAN MACHINE
    The Clean Machine, Irene R. Servis Sole Proprietorship IRENE R SERVIS
    CLEAN MACHINE (Second Name Line)
    First Bank of GA FIRST BANK OF GEORGIA
    The First National Bank FIRST NATIONAL BANK
    The Hideaway THE HIDEAWAY

3.41.269.9.2  (01-01-2015)
Address Elements

  1. Enter the information exactly as shown on the document except as instructed below or when the NABR has perfected the address. See IRM 3.41.269.8 (2).

    1. If the address can be determined, whether it is all or partially in Name 2 and Address field, leave the address where it is. It is not necessary to move the entire address to the Address field.

      Caution:

      Omit "in care of" symbol (%) if shown with an address.

    2. Do not enter periods in the address field, however, punctuation such as slash (/) and hyphen (-) are acceptable. If a period is present between two numbers enter a space for the period.

      Exception:

      If an ampersand is present in the street address enter as "AND" . If an apostrophe is present omit the apostrophe and do not leave a space for the apostrophe.

    3. Use the ″required″ street abbreviations when entering the entire field. Enter abbreviations for street addresses as shown in Exhibit 3.41.269-6, Street Abbreviations (Required), and Exhibit 3.41.269-7, Street Abbreviations (Optional). If perfecting only part of the address, such as the state or ZIP Code do not go back to the street address to abbreviate if the scanner picked up the street address as present on the document.

      Exception:

      If the name of the street is a direction, the direction must be spelled out. Do not abbreviate street names.

      Example:

      123 North Street should be entered as 123 NORTH ST.

    4. "(Optional)" If a document has a PO Box, Post Office Box, POB, PO, or PO Drawer, enter an asterisk (*) followed by a space in the first two positions of the Address field instead of ″PO Box″. It is not necessary to change ″PO Box″ to an asterisk if scanned correctly. Do not substitute an asterisk for Personal Mailbox (PMB). EXAMPLE: PO Box #24; ENTER *(space) 24.

    5. If a document has a street address and a PO Box, enter both on the Address line with the PO Box or (*) entered first. If the combination is too long, the PO Box takes precedence. Also, use abbreviations as necessary to limit this entry to 35 positions. Enter as much of the street address with abbreviations as possible.

    6. If two street addresses are present with the same City and ZIP, enter the first street address. If two addresses are present, including a PO Box and an address, with different City and ZIP, enter the first in the Address, City, State and ZIP fields.

    7. Omit "No" , "No." , "Num" , "#" symbol and "Number " if it appears as a prefix to a house, apartment, Route, or PO Box number.

    8. If the street address cannot be determined or is blank on the transmitted form, enter "Z" in the Address field as shown in Exhibit 3.41.269-9, Transcription Sheets.

    9. If the city cannot be determined or is blank on the supporting forms being transmitted, enter "ZZZ" in the City field and leave the State and ZIP fields blank as shown in Exhibit 3.41.269-9, Transcription Sheets. If the State and ZIP fields are missing or cannot be determined, leave blank.

    10. If multiple street designations are present only abbreviate the last designation present.

      Example:

      1234 Circle Road Drive should be entered as: 1234 CIRCLE ROAD DR

    11. Major City Codes are listed in Exhibit 3.41.269-5, Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes. If a Major City Code is used and a ZIP Code is not present, a valid five-digit ZIP Code for that city will be generated by the system.

    12. If North, South, East or West is shown as part of the city name, use the standard abbreviation (i.e., N=North, S=South, etc.). NEVER use a Major City Code and the standard abbreviation together.

      Example:

      West Miami enter as W MIAMI, not W MF.

    13. For domestic addresses only, if the city contains numerics, enter as alphas.

      Example:

      29 Palms enter as TWENTY NINE PALMS.

    14. If correcting or transcribing an address field add st, nd, rd or th to a numbered street when there is a street designation such as Road or Street.

      Note:

      102 S. 38 Road would be transcribed as 102 S 38TH RD

    15. Enter standard abbreviations for states and territories as shown in Exhibit 3.41.269-2, States, State Codes, and ZIP Codes Sorted by State, through Exhibit 3.41.269-4, ZIP Code, City, and State Exceptions.

    16. If there is no state but a ZIP Code is present, press the <ACTION/Enter> key in the ZIP Code field. This will generate the state code for this ZIP Code in the prompt area. Follow the screen prompts to accept this code or to enter a different code.

    17. If there is no ZIP Code (or the ZIP Code is less than or more than five digits) but a state is present, press the <ACTION/Enter> key in the ZIP Code field. The system will generate the default ZIP Code for this state.

      Note:

      DO NOT generate the default ZIP Code without first entering the ZIP Code "if" present on the form.

    18. If the system prompts that the ZIP Code that was entered and present on the form does not match the state, delete the ZIP Code entered from the form and generate the default ZIP Code for this state.

      Note:

      DO NOT generate the default ZIP Code without first entering the ZIP Code present on the form.

    19. APO, DPO and FPO addresses must be transcribed with the appropriate two-character state code followed by the corresponding unique five-digit ZIP Code.

    20. When an APO, DPO or FPO is used, do not enter any other data in the city field.

    21. If the ZIP Code is out of range on APO, DPO or FPO addresses, enter 34001 for Miami, 09001 for New York and 96201 for San Francisco or Seattle.

    22. If APO, DPO or FPO cannot be determined, enter "ZZZ" in the city field.

    23. When APO, DPO or FPO is to be transcribed in the city field, the state code field must correspond with the following:

    1. State Code ZIP Code Range Geographic Location
      AA 340 Americas
      AE 090-098 Europe
      AP 962-966 Pacific
      EXAMPLE: ENTER AS:
      APO New York, NY 091XX APO AE 091XX
      FPO San Francisco, CA 962XX FPO AP 962XX
  2. Foreign addresses on Form 1096, Annual Summary and Transmittal of U.S. Information Returns, are never entered. Enter "Z" for the street address, "ZZZ" for the city. Do not enter a period in the "State" field. Do not enter the street address on the second name line.

    Note:

    Press <ACTION> or <Enter> to bypass the State field.

  3. Foreign addresses on payee documents are entered as follows:

    1. Enter the foreign street address in name 2 field. Do not use name 2 field for "in care of" information or as an overflow of name 1 information when entering foreign addresses.

    2. Enter the foreign city, state or province, and mailing code, if present, in the street address field. Use abbreviations as necessary to limit this entry to 25 positions. Use Exhibit 3.41.269-6, Street Abbreviations (Required), through Exhibit 3.41.269-8, Standard Abbreviations (Optional). Separate the postal code from the foreign city or province by a space.

      Example:

      London 02.

    3. Enter the foreign country in the "City" field. If missing or unknown, enter "ZZZ" . Use abbreviations to limit this entry to 15 positions. Use Exhibit 3.41.269-6, Street Abbreviations (Required), through Exhibit 3.41.269-8, Standard Abbreviations (Optional).

    4. Enter a period (.) in the first position of the "State" field to identify the address as foreign.

    5. Leave the ZIP Code blank.

    Figure 3.41.269-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.41.269.9.3  (01-01-2015)
Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Taxpayer Identification Number (TIN)

  1. If both EIN (Box 1) and SSN (Box 2) are present, enter the EIN only.

  2. If there are 2 TINS in the same box and the primary TIN cannot be determined, use the top or first TIN.

    Note:

    If the TIN is a single digit such as 111111111, 222222222, etc. or sequential 123456789 then see IRM 3.41.269.9.3 (5) below.

  3. If the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is present with both an EIN and SSN, enter the EIN on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. If detail documents are submitted with an SSN, and all payer information is the same, enter the EIN from the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, on the detail documents.

  4. If the TIN is missing, has more than or less than nine digits and can be determined or found on the first detail document, suspend. The TIN will be physically edited (entered) on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for processing.

    Exception:

    If the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, was completed by the Service (as annotated by correspondence code "99" ) do not suspend to have the TIN physically placed on the form but continue processing and enter the TIN from the first available detail document.

  5. If a valid TIN is not present in any of these locations, enter "999999999" in the EIN field of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. On detail documents the payers federal identification number is left blank.

    Note:

    An entry of all 9's need not be physically entered on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for processing.

  6. All TINs will be entered in the proper field. The format for EIN is XX-XXXXXXX and the format for SSN is XXX-XX-XXXX. If the TIN is placed in the wrong box then enter the TIN in the correct data field.

3.41.269.9.4  (01-01-2015)
Account Number Field

  1. Enter the alphanumeric characters from the account number box.

    1. If illegible, leave blank.

    2. Accept partial names as a valid entry.

      Example:

      An entry such as Tom B 4508–1, would be entered as, TOM B 45081.

    3. Accept TIN's as valid entries.

    4. Do not enter, or leave spaces for, any special character(s), punctuation or leading zero(es).

    5. Do not enter any descriptive words or addresses. Examples of descriptive words are: "SSN" , "TELEPHONE NO" , "SAVINGS BONDS" , "NAMES" or "COMPANY NAMES" , "BATCH" , etc.

      Example:

      An entry such as, 003223 Batch 45789-478b, would be entered as, 3223 45789478B.

    6. Do not enter money amounts or net totals.

    7. If an entry has more than 20 characters, enter the first 20, after considering (b) and (c) above.

3.41.269.9.5  (01-01-2015)
Money Amount Fields

  1. Enter all money amounts as DOLLARS ONLY. DO NOT enter money amounts from any form that is "X'd out." Do not enter any information from a document that is X'd out. Consider a form that is X'd out voided.

  2. If any document has more than one money amount in the same box, suspend so the amounts can be added together, and enter the total. If an amount is labeled "net" , enter only that amount.

  3. If a negative money amount appears in a positive only field, enter a zero. Negative amounts can be identified by a minus sign or being enclosed in parentheses. Void the document if the corrected box is not marked and there are no other money amounts present.

  4. Enter negative amounts, where allowed, by leading the amount with a hyphen. Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, boxes 1g, 8, 9, 10 and 11 and Form 1099-DIV, Dividends and Distributions, box 2A are the only forms where negative amounts are permitted. Enter these amounts with a leading hyphen.

  5. If a money amount is in a field SCRIPS does not enter, input the entity information, leave the money fields blank and release the document. Do not void the document.

  6. If the money amount is not entered on the template or verified during DV, and there is a money amount present on the document, turn the Auto mode off and enter the amount in the appropriate field on the template.

  7. If the data transcriber is unable to read the money amount, suspend the block of work, pull the paper documents and input the data. If the money amount cannot be determined, void the document.

  8. If the only money amount is less than $1.00, void the document unless the document is:

    • marked as corrected

    • listed in paragraph 4 above

    • Form 1099-T, Tuition Statement

    • Form 1099-MISC, Miscellaneous Income, with an entry in box 9.

  9. If a money field that did not require correcting is incorrectly entered, turn the Auto mode off and enter the correct money amount.

3.41.269.9.6  (01-01-2015)
Deleting a Submission

  1. To delete a payer's entire submission (or unit-of-work, or transmittal), enter nine zeroes in both the EIN (Box 1) and SSN (Box 2) of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Pull and send the deleted Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and all the associated detail documents back to the IRP sort function. Usually, deleting a submission is a procedure used by a manager or work leader. Always delete a submission if:

    • the detail document payer information does not match the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    • the box titles have been changed.

    • the tax year cannot be determined.

    • money amounts cannot be determined (e.g., decimal point placed incorrectly).

    • it has prior or subsequent year documents.

    • the incorrect detail document type was selected during "FI" .

    • the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is missing both the name and SSN.

3.41.269.9.7  (01-01-2015)
Voiding a Supporting Form

  1. Always void a payee document (never a Form 1096, Annual Summary and Transmittal of U.S. Information Returns) if:

    • the void box on the top of the form is marked.

    • the form is crossed out or the word VOID is written over it.

    • the void box and corrected box are both checked.

    • the dollar amounts are all zero (indicators and codes on the form are not considered money amounts)" AND" the corrected box is not marked.

    • the form is a summary record of dollar amounts in the submission. The form may be marked by the filer as a "summary" , "total" , or "subtotal" form.

    • the only money amount is less than $1.00, "AND" the corrected box is not checked.

      Exception:

      Form 1098-T , Tuition Statement, and Form 1099-MISC, Miscellaneous Income. See IRM 3.41.269.9.7 (3) and IRM 3.41.269.9.7 (5) instruction below.

    • the form is blank.

  2. VOID Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc., if its only entry is in box 7.

  3. DO NOT void Form 1099-MISC, Miscellaneous Income, if the Direct sales, Box 9, is marked.

  4. DO NOT void supporting forms if the corrected box is marked.

  5. DO NOT void Form 1098-T, Tuition Statement, with no money amount. Void the document only if the void box is checked.

  6. DO NOT void a form the system misread and placed an "X" in either the void or corrected boxes when one is not present on the document.

3.41.269.10  (01-01-2015)
Re-Imaging Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. The <F12> key allows you to flag or mark Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to be sent through Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Image Only due to the true and complete image is not clear enough or complete. It is necessary to re-image a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for the following conditions:

    • The document is skewed or folded

    • The document is scanned backwards

    • The document is missing a TIN

      Exception:

      If the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, was completed by the Service (as annotated by correspondence code "99" ) do not suspend to have the TIN physically placed on the form but continue processing and enter the TIN from the first available detail document.

  2. To flag a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for Re-Imaging, the following steps should be taken in either OE or DV:

    1. Press the re-image key <F12>. This will flag the block for Re-Imaging until the process has been performed.

    2. Notate the block number.

    3. Press the <F11> key to get an image of the first entity area of a detail document. This information should be used to complete the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    4. Continue processing the block until it is complete.

    5. Notify your supervisor.

3.41.269.11  (01-01-2015)
Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Image Only Processing

  1. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, submissions that are processed for re-imaging (the <F12> key was used) will be routed to the SCRIPS scanning function for image only processing and archiving. Only a true and complete image is taken for this purpose. However, in order to allow for retrieval of the image in the future, the document locator number (DLN) must be key entered with each image. The menus shown on the screen will vary depending on how your supervisor profiled you. For instance, if you are not profiled for the Form 1096 Image Only function, this option will not be present on the Data Validation Function Menu.

3.41.269.11.1  (01-01-2015)
1096 Image Only

  1. From the Workstation Main Menu, select Data Validation (DV).

  2. From the Data Validation (DV) Selection Menu, select "1096 Image Only."

  3. A 1096 Image Only block opens a UW containing up to 100 documents.

  4. If a document was not recognized by the scanner, a window will open that allows you to identify the image as an envelope or Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Additionally, a single image or entire block may be removed from further processing.

    1. If the image is not either an envelope nor Form 1096, Annual Summary and Transmittal of U.S. Information Returns, press <F12> to remove the document from further processing.

    2. Press <E> to identify the image as an envelope.

    3. Press <6> to identify the image as a Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    4. Press <CTRL>-<DEL REC> key combination to remove the entire block.

    5. If the image is identified as a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, the DLN must be entered. If the document is removed, a DLN is not required.

  5. Enter the 14-digit DLN for each Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The previously entered DLN will be displayed at the upper half of the DLN entry window.

  6. Whenever a 14 digit DLN is entered, the DLN will be validated by requiring you to enter it twice. Each component of the DLN (i.e., the File Location Code, Tax Class, Doc Code, Julian Date, Blocking Series, Sequence Number and Year Digit) will undergo validation. Any invalid component will generate an error message explaining the error.

3.41.269.12  (01-01-2015)
Supervisor Section/Information Return Program (IRP) Reports

  1. The Supervisor Section is for IRP reports that are generated, how they are generated and how the reports may be used. The following list

    1. IRP Cumulative DLN Report

    2. IRP Assigned DLN Report

    3. IRP DLN Output Report

    4. IRP DLN Output Report

    5. IRP DLN Output Report

    6. IRP <F14> Override Report

    7. Inventory Report (IRP)

    8. IRP Production Report

    9. IRP Run Balancing Report

    10. FTWH Report

    11. IRP Total Volumes Report

    12. IRP Pull Document/Submission Report

3.41.269.12.1  (01-01-2015)
Information Return Processing Cumulative Document Locator Number Report

  1. Title of Report: IRP Cumulative DLN Report

  2. Description: This report provides a cumulative year-to-date summary of document volumes by IRP form type. It is updated each time the IRP Assigned DLN Report is generated. The report is purged only once, at the end of the processing year. This report is generated on demand but no search criteria is required. When the report is selected, it is immediately run.

  3. Using the Report: Although this report is still available, it became obsolete with the introduction of the IRP Production Report. There is no longer a reason to print this report.

3.41.269.12.2  (01-01-2015)
Information Return Processing Assigned Document Locator Number Report

  1. Title of Report: IRP Assigned DLN Report

  2. Description: This report lists the beginning and ending IRP DLNs assigned by the scanner and lists any unused DLNs within that range. It is automatically generated and printed out upon completion of a scanner job and cannot be repeated. The report number is different than other report numbers in that it consists of the module number and the scanner Job ID.

  3. Using the Report: This report should remain with the tub/box of documents after they are scanned. Scanner operators should generate a report for each tub/box. If documents are not released from the SCRIPS area after they are output, printing this report is not necessary. In this case, the scanner operator should write the range of DLNs assigned on the tub/box.

3.41.269.12.3  (01-01-2015)
Information Return Processing Document Locator Number Output Report

  1. Title of Report: IRP DLN Output Report

  2. Description: This report lists the Block Numbers assigned to output blocks as well as the number of documents within each block. It is generated automatically upon completion of IRP Block Output Processing (i.e., when the output tape is finished). The report is sorted by the DLN of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and is grouped by unit-of-work. The Form 1096, Annual Summary and Transmittal of U.S. Information Returns, documents are indicated with an asterisk.

  3. Using the Report: This report should be printed and accompany documents as they are output. If documents are not released from the SCRIPS area after output, it is not necessary to print the report.

3.41.269.12.4  (01-01-2015)
Information Return Processing <F14> Override Report-

  1. Title of Report: IRP <F14> Override Report

  2. Description: This report details the year-to-date cumulative number of validation overrides recorded for IRP documents. It provides a "snapshot" of the <F14> Key Usage Audit Table at the time the report is generated. It is generated on demand but no search criteria is required. When the report is selected, it is immediately run. The report is sorted by Operator Login ID, Function Code, Program Number, and Form Field Number. The Operator Login ID is not displayed in the output.

  3. Using the Report: This report may be used to identify conditions that force workstation operators to override an IRP validation. The only way an operator is able to proceed is to override the validation. This may signal a need to revise the IRP programs.

3.41.269.12.5  (01-01-2015)
Inventory Report Information Return Processing

  1. Title of Report: Inventory Report (IRP)

  2. Description: This report provides information on the amount of IRP work currently on the system. It provides a "snapshot" of the Document Summary Audit table at the time the report is generated. This report is sorted by date.

  3. Using the Report: This report can be used to track the IRP inventory on the system at the time that the report is run. Be careful when using this report because if IRP is still being worked, the statistics will change.

3.41.269.12.6  (01-01-2015)
Information Return Processing Production Report

  1. Title of Report: IRP Production Report

  2. Description: This report provides a detailed status of all IRP documents. For each form type, the report shows how many documents were scanned, entered in OE paper, and output for the current day, and includes year-to-date figures as well. This report cannot be purged by supervisors. It is cleared at the beginning of each year as part of the production startup procedures.

    Page 1 shows the input and processed volumes by form type. Cumulative volumes are given for the day and cumulative volumes for the processing year.

    Page 2 shows the daily workflow location volumes by form type and historical workflow location volumes for the processing year.

    Caution:

    This report gives a "snapshot" of daily (midnight to midnight) activity, but only up to the time of the day that the report is generated. If a report is generated one day and later referenced on a different day, keep in mind that the volumes shown are for only up to the time the report was generated. Likewise, a new report should be generated within a given day if the latest information is needed.

  3. Using the Report: This report may be used locally as a record of IRP processing through the processing year and, to the degree possible, as a record of daily activity and assist in validating production volume reporting. This report should be utilized when analyzing managerial production reports for accuracy and total year to date deleted items on both page one and two should be considered. A copy of this report will be forwarded to National Office weekly.

    Note:

    Currently this report is supplied electronically by Information Technology.

3.41.269.12.7  (01-01-2015)
Information Return Processing Run Balancing Report

  1. Title of Report: IRP Run Balancing Report

  2. Description: This report lists the tape designation and file number of the output tape. It also lists the volumes output and dropped during output, as well as the total, for a particular output run. It is generated automatically upon completion of IRP Block Output Processing (i.e., when the output tape is finished). It does not include a breakdown by form type.

  3. Using the Report: This report is sent to the computer room with the IRP output tape OCR1008. It is also the most convenient source of output volumes, per output run.

3.41.269.12.8  (01-01-2015)
Federal Tax Withheld Report

  1. Title of Report: FTWH Report

  2. Description: This report prints during output for transmitted documents having federal tax withheld as the only money amount. Images of the documents are printed with the report. Any document listed on this report is deleted and not output.

  3. Generating the Report: This report generates automatically during output.

  4. Printing the Report: This report prints automatically during output.

  5. Using the Report: Route this report, along with the images to the IRP sort function.

  6. Reviewing the Report : Prior to routing the report for disposition review the report and the images for accuracy.

    1. Review each image to ensure the only dollar entry is box 4 - Federal income tax withheld.

    2. If other entries are present on the submission prepare Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and process the copy of the submission attached to the FTWH Report.

    3. Edit the report to reflect any submissions removed prior to forwarding to the IRP Sort Unit.

  7. The system will print an image for each document where federal tax withholding is the only money amount present.

    Note:

    This may mean you could have up to three copies of the same image if all three documents are FTWH only.

3.41.269.12.9  (01-01-2015)
Information Return Processing Total Volumes Report

  1. Title of Report: IRP Total Volumes Report

  2. Description: This report details per-output and year-to-date total processing volumes for each IRP form type as well as a cumulative total for all form types. The volumes in this report are given for the number of Block Headers Output, Master Control Records Output, Returns Scanned, Returns Key Entered, Returns Deleted, and Returns Output to Generalized Master File (GMF). This report is generated automatically upon completion of IRP Block Output Processing (i.e., when the output tape is finished).

  3. Using the Report: This report is much like the IRP Run Balancing Report, but is broken down by form type. This report is not sent to the computer room.

3.41.269.12.10  (01-01-2015)
Information Return Processing Pull Document/Submission Report

  1. Title of Report: IRP Pull Document/Submission Report

  2. Description: This report lists each document and submission removed from the SCRIPS system by data transcriber or supervisor intervention during system processing in FI, OE or DV functions. This report is generated using backend General Report located in the SCRIPS Utilities menu.

  3. Using the Report: This report is used to identify the deleted documents in addition to the data transcriber manually notating the documents to pull.

Exhibit 3.41.269-1 
Glossary of Terms

Glossary of Terms
TERM DEFINITION
Alpha Character A character (letter) of the alphabet.
Alphanumeric Field A field that accepts both alpha and numeric characters.
APO Army Post Office
Application Refers to the form type being processed (i.e., IRP, K-1s, 940s, 941s).
Bleached Image One of two images created by the scanner software. The system uses the bleached image for character recognition purposes. Also, see True and Complete Image.
Capture The process of obtaining images of a document for character recognition and operator use.
Character Any symbol or alpha (special or numeric), that represents information.
Character Recognition The process of converting information from paper to digital form.
Cursor A vertical line showing the position where the next entry will be keyed in.
Data Fields Those fields that do not include entity fields, e.g., on all documents listed in IRM 3.41.269.2 (2) such as: money amounts, dates, indicators, etc.
Detail Document Any form listed in IRM 3.41.269.2 (2), except Form 1096, submitted to the IRS by payers reporting various payments made to payees.
DLN A 14 digit Document Locator Number that consists of a two digit district office code, tax class, (tax class is always 5 for IRP), two digit document type, three digit julian day, three digit block number, two digit sequence number and a year digit. Also see Block DLN.
DPO Diplomatic Post Office
EIN An Employer Identification Number (a nine-digit number) typically identifies an entity such as a corporation, a trust, a nonprofit association, or a sole proprietor. Usually in nn-nnnnnnn format.
Entity/Entity Fields That portion of the document that deals with TIN, name, and address information.
Field Specific area provided for data entry.
Flag A question mark used to designate an unrecognizable character, or an error within a field. <F12> also flags a Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for re-image.
FPO Fleet Post Office
Function Keys The upper row of keys on the SCRIPS keyboard. The function keys are <F1> through <F16>.
Highlighting A three dimensional shadowing of a template field used to direct attention to the field. Used in OE to show the current cursor position. Used in DV to show the current cursor position, and also the current field containing an error. The
<F15> function key highlights the corresponding field on the image template.
Image Strip A section of the true and complete image that is magnified and displayed above the template. The image strip displayed will be a magnified version of the corresponding field that is highlighted on the image. Pressing
<F13> toggles the image strip on and off.
IRP Information Returns Processing. This program processes documents listed in IRM 3.41.269.2 (2) allowing IRS to identify underreported income, excess deductions, and non-filers of tax returns.
ISRP Integrated Submission and Remittance Processing.
Key Combination Keystroke commands that require two or more simultaneous key presses. For example, press <CTRL>-P for post-to-close means to press and hold the <CTRL> key and then press the P key before releasing the <CTRL> key.
Menu A list of operations/options from which the workstation operator makes a selection.
Message Window A window that appears within the main window. It usually appears in the center of the screen. The system uses these windows to relay messages to the operator.
NABR Name and Address Block Reader. NABR compares the address captured from the scanner and the United States Postal Service database of addresses.
Name Control A code of up to four characters consisting of alphas, numerics, and/or derived from a taxpayer's name to identify them on the label image.
Non-Conforming Form A form the scanner cannot recognize.
Numeric Character A number ranging from 0 to 9.
Payee A recipient of money amounts issued by the payer. Generally, payee information is found in the lower portion of IRP documents. A filer may identify a payee on the form as one or more of the following: Beneficiary, Partner, Shareholder, Employee, Recipient, Winner, Transferor or Lender.
Payer An issuer of money amounts to a payee. Generally payer information is found in the upper portion of IRP documents. A form may identify the payer as one or more of the following: Fiduciary, Estate, partnership, Corporation, Employer, Payer, trustee, Issuer, Filer, Lender, or Borrower. For Form 1098, Mortgage Interest Statement, Recipient means Payer.
Prompt A message or statement displayed that requires an operator response.
Sequence Number / Serial Number (SN) A two digit number within the DLN that uniquely identifies the document. For IRP, the 12th and 13th positions.
Sight-Verify Examine a highlighted field in DV. If correct, release the field. If incorrect, correct the field. Also, called verify.
Special Characters (symbols) *, &, /, -, %, #, ?, etc.

Note:

Ampersand (&) is not considered a special character name line entries.

SSN Social Security Number. A nine digit number issued to an individual by the Social Security Administration. The IRS uses this number to process tax documents and returns. Usually in nnn-nn-nnnn format.
Status Line A strip of information found along the bottom right side of the main working window below the prompt area. Indicates the program number, DLN/SN, document count, and auto, Insert and Numeric indicators.
Submission A Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and its associated detail documents. Also, called a unit-of-work (UW).
Template A window that contains fields for data entry. The template mirrors the actual form layout, to the fullest extent possible. The system always displays it in the right half of the monitor screen.
TIN Taxpayer Identification Number. Either an EIN or an SSN.
Transmittal A Form 1096, Annual Summary and Transmittal of U.S. Information Returns.
True and Complete Image The image that the system displays for data entry or validation purposes. If available, the system will always display it on the left half of the monitor screen. It is similar to a photocopy. Also, see Bleached Image.
Unit-of-Work (UW) A group of IRP documents containing one Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and its associated detail documents. SCRIPS controls a unit-of-work by the Form 1096 14 digit DLN.
yyty The current tax year being processed normally current year minus one. Term used to eliminate dates on form prompts which change each year.
yypy The current processing year normally the current year. Term used to eliminate dates on form prompts which change each year.

Exhibit 3.41.269-2 
States, State Codes, and ZIP Codes Sorted by State

ZIP CODE RANGES SORTED BY STATE
Note: If the ZIP Code is missing or invalid, add 01 to the first three-digit ZIP Code shown.
STATE STATE CODE ZIP CODE RANGE
Alabama AL 350-369
Alaska AK 995-999
America Samoa AS 96799 (only)
Americas APO/DPO/FPO AA 340
Arizona AZ 850-865
Arkansas AR 716-729
California CA 900-908, 910-961
Colorado CO 800-816
Connecticut CT 060-069
Delaware DE 197-199
District of Columbia DC 200, 202-205
Europe APO/DPO/FPO AE 090-098
Federated States of Micronesia FM 969
Florida FL 320-342, 344, 346,347,349
Georgia GA 300-319, 399
Guam GU 969
Hawaii HI 967, 968
Idaho ID 832-838
Illinois IL 600-629
Indiana IN 460-479
Iowa IA 500-528
Kansas KS 660-679
Kentucky KY 400-427
Louisiana LA 700-714
Maine ME 039-049
Marshall Islands MH 969
Maryland MD 206-219
Massachusetts MA 010-027, 055
Michigan MI 480-499
Minnesota MN 550-567
Mississippi MS 368-397
Missouri MO 630-658
Montana MT 590-599
Nebraska NE 680-693
Nevada NV 889-898
New Hampshire NH 030-038
New Jersey NJ 070-089
New Mexico NM 870-884
New York NY 004, 005, 100-149
North Carolina NC 270-289
North Dakota ND 580-588
Northern Mariana Islands MP 969
Ohio OH 430-459
Oklahoma OK 730-732, 734-749
Oregon OR 970-979
Pacific APO/DPO/FPO AP 962-966
Palau PW 969
Pennsylvania PA 150-196
Puerto Rico PR 006, 007, 009
Rhode Island RI 028, 029
South Carolina SC 290-299
South Dakota SD 570-577
Tennessee TN 370-385
Texas TX 733, 750-799
Utah UT 840-847
Vermont VT 050-054, 056-059
Virginia VA 201, 220-246
Virgin Islands VI 008
Washington WA 980-986, 988-994
West Virginia WV 247-268
Wisconsin WI 530-549
Wyoming WY 820-831

Exhibit 3.41.269-3 
States, State Codes, and ZIP Codes Sorted by ZIP

ZIP CODE RANGES SORTED BY ZIP
Note: If the ZIP Code is missing or invalid, add 01 to the first three-digit ZIP Code shown.
ZIP CODE RANGE STATE CODE STATE
004, 005, 100-149 NY New York
006, 007-009 PR Puerto Rico
008 VI Virgin Islands
010-027, 055 MA Massachusetts
028, 029 RI Rhode Island
030-038 NH New Hampshire
039-049 ME Maine
050-054, 056-059 VT Vermont
060-069 CT Connecticut
070-089 NJ New Jersey
090-098 AE Europe APO/DPO/FPO
150-196 PA Pennsylvania
197-199 DE Delaware
200, 202-205 DC District of Columbia
201, 220-246 VA Virginia
206-219 MD Maryland
247-268 WV West Virginia
270-289 NC North Carolina
290-299 SC South Carolina
300-319, 399 GA Georgia
320-342, 344, 346,347,349 FL Florida
340 AA Americas APO/DPO/FPO
350-369 AL Alabama
370-385 TN Tennessee
386-397 MS Mississippi
400-427 KY Kentucky
430-459 OH Ohio
460-479 IN Indiana
480-499 MI Michigan
500-528 IA Iowa
530-549 WI Wisconsin
550-567 MN Minnesota
570-577 SD South Dakota
580-588 ND North Dakota
590-599 MT Montana
600-629 IL Illinois
630-658 MO Missouri
660-679 KS Kansas
680-693 NE Nebraska
700-714 LA Louisiana
716-729 AR Arkansas
730-732, 734-749 OK Oklahoma
733, 750-779 TX Texas
800-816 CO Colorado
820-831 WY Wyoming
832-838 ID Idaho
840-847 UT Utah
850-865 AZ Arizona
870-884 NM New Mexico
889-898 NV Nevada
900-908, 910-961 CA California
962-966 AP Pacific APO/DPO/FPO
96799 (only) AS American Samoa
967, 968 HI Hawaii
969 PW Palau
969 GU Guam
969 MP Marianna Islands
970-979 OR Oregon
980-986, 988-994 WA Washington
995-999 AK Alaska

Exhibit 3.41.269-4 
ZIP Code, City, and State Exceptions

Exceptions to ZIP with State ZIP Code must be five digits
ZIP CITY STATE
75502 Texarkana AR
45275 Airport KY
71749 Junction City LA
03801 Naval Base ME
20331 Andrews AFB MD
06390 Fishers Island NY
73949 Texhoma TX
20041 Dulles Int'l Airport VA
20370 Navy Annex VA
20301 Pentagon VA
49936 Alvin WI

Exhibit 3.41.269-5 
Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes

ALPHABETICAL LISTING OF MAJOR CITIES WITH MAJOR CITY CODES AND ZIP CODES
Major City State Code Major City Code ZIP Code
Aberdeen SD AD 574
Abilene TX AB 796
Akron OH AK 443
Albany GA AY 317
Albany NY AL 122
Albuquerque NM AQ 871
Alexandria VA AX 223
Alhambra CA YA 918
Allentown PA AW 181
Amarillo TX AM 791
Anaheim CA AH 928
Anchorage AK AN 995-996
Anderson SC AJ 296
Ann Arbor MI AP 481
Arlington TX IA 760
Arlington VA AR 222
Arvada CO AV 800, 804
Asheville NC AS 288
Athens GA AE 306
Atlanta GA AT 303, 311, 399
Atlantic City NJ AC 084
Auburn AL AF 368
Augusta GA AG 309
Augusta ME AA 043
Aurora CO AZ 800
Aurora IL AO 605
Austin TX AU 733, 787
Bakersfield CA BD 933
Baltimore MD BA 212
Baton Rouge LA BR 708
Battle Creek MI QK 490
Beaumont TX BT 777
Bellingham WA BH 982
Berkeley CA BE 947
Bethlehem PA BM 180
Billings MT IB 591
Biloxi MS BL 395
Binghamton NY BC 139
Birmingham AL BI 352
Bismarck ND BB 585
Bloomington IN BQ 474
Bloomington MN BN 554
Boca Raton FL BZ 334
Boise ID BS 837
Bossier City LA BW 711
Boston MA BO 021, 022
Boulder CO BV 803
Bradenton FL BG 342
Bremerton WA BY 983
Bridgeport CT BP 066
Bronx NY BX 104
Brooklyn NY BK 112
Brownsville TX BJ 785
Buffalo NY BF 142
Burlington VT BU 054
Cambridge MA CB 021, 022
Camden NJ CD 081
Canton OH CA 447
Cape Coral FL CF 339
Casper WY CZ 826
Cedar Rapids IA CR 524
Champaign IL CX 618
Chandler AZ YZ 852
Chapel Hill NC CJ 275
Charleston SC CT 294
Charleston WV CW 253
Charlotte NC CE 282
Charlottesville VA CV 229
Chattanooga TN CG 374
Chesapeake VA CP 233
Cheyenne WY CY 820
Chicago IL CH 606-608
Chula Vista CA DV 919
Cincinnati OH CN 452, 459
Clarksville TN YN 370
Clearwater FL CQ 337
Cleveland OH CL 441
Colorado Springs CO CS 809
Columbia SC CU 292
Columbus GA CM 318, 319
Columbus OH CO 430, 432
Corpus Christi TX CC 783, 784
Cranston RI RT 029
Cumberland MD CK 215
Dallas TX DA 752, 753
Davenport IA DP 528
Dayton OH DY 453, 454
Daytona Beach FL DF 321
Dearborn MI DB 481
Decatur IL DT 625
Denver CO DN 800-802
Des Moines IA DM 503, 509
Detroit MI DE 482
Dubuque IA DQ 520
Duluth MN DL 557, 558
Durham NC DU 277
East Lansing MI ET 488
East Orange NJ EO 070
East St Louis IL ES 622
Easton PA EA 180
El Paso TX EP 799, 885
Elizabeth NJ EL 072
Erie PA ER 165
Eugene OR EU 974
Evanston IL EN 602
Evansville IN EV 477
Fairbanks AK FK 997
Fall River MA FR 027
Far Rockaway NY RK 110, 116
Fargo ND FA 581
Fayetteville AR FB 727
Fayetteville NC FN 283
Flint MI FT 485
Florence AL FC 356
Florence SC FE 295
Flushing NY FG 113
Fort Lauderdale FL FL 333
Fort Pierce FL FP 349
Fort Smith AR FS 729
Fort Wayne IN FY 468
Fort Worth TX FW 761
Fresno CA FO 936-938
Gainesville FL GF 326
Gaithersburg MD GG 208
Galveston TX GA 775
Garland TX GD 750
Gary IN GY 464
Gastonia NC GN 280
Glendale AZ GE 853
Glendale CA GL 912
Grand Rapids MI GR 495
Great Falls MT GT 594
Greeley CO GC 806
Green Bay WI GB 543
Greensboro NC GO 274
Greenville SC GV 296
Greenwood MS GW 389
Hackensack NJ HS 076
Hamilton OH HA 450
Hammond IN HM 463
Hampton VA HP 236
Harlingen TX HR 785
Hartford CT HD 061
Harrisburg PA HG 171
Hattiesburg MS HT 394
Helena MT HE 596
Henderson NV HF 890
Hialeah FL HI 330
High Point NC HC 272
Hollywood FL HW 330
Honolulu HI HL 968
Houston TX HO 770, 772
Huntington WV HN 257
Huntington Beach CA HB 926
Huntsville AL HU 358
Independence MO IE 640
Indianapolis IN IN 462
Inglewood CA ID 903
Irvine CA IV 926, 927
Irving TX IR 750
Jackson MS JN 392
Jacksonville FL JV 322
Jamaica NY JA 114
Jamestown NY JM 147
Janesville WI JE 535
Jersey City NJ JC 070, 073
Johnson City TN JH 376
Johnstown PA JO 159
Joliet IL JT 604
Jonesboro AR JB 724
Kalamazoo MI KZ 490
Kansas City KS KA 661
Kansas City MO KC 641, 649
Kennewick WA KW 993
Kenosha WI KE 531
Kingsport TN KP 376
Knoxville TN KN 379
Lafayette IN LF 479
Lafayette LA LL 705
Lake Charles LA LC 706
Lakeland FL LK 338
Lakewood CO LW 801, 802, 804
Lancaster PA LP 176
Lansing MI LG 489
Laredo TX LD 780
Las Cruces NM LZ 880
Las Vegas NV LV 891
Lawrence MA LQ 018
Lewiston ME LT 042
Lexington KY LX 405
Lincoln NE LN 685
Little Rock AR LR 722
Long Beach CA LB 907, 908
Long Island City NY LI 111
Lorain OH LO 440
Los Angeles CA LA 900, 901
Louisville KY LE 402
Lowell MA LM 018
Lubbock TX LU 794
Lynn MA LY 019
Macon GA MA 312
Madison WI MN 537
Manchester NH MR 031
Marietta GA MT 300
Melbourne FL ML 329
Memphis TN ME 375, 381
Meridian MS MD 393
Mesa AZ MZ 852
Metairie LA MI 700
Miami FL MF 330-332
Milwaukee WI MW 532
Minneapolis MN MS 554
Missoula MT MM 598
Mobile AL MO 366
Modesto CA MC 953
Monroe LA MB 712
Montgomery AL MG 361
Muskegon MI MK 494
Naperville IL NP 605
Nashua NH NS 030
Nashville TN NA 372
Newark NJ NK 071
New Bedford MA ND 027
New Brunswick NJ NB 089
New Haven CT NH 065
New Orleans LA NO 701
Newport News VA NN 236
Newton MA NE 024
New York NY NY 100-102
Niagara Falls NY NF 143
Norfolk VA NV 235
Norman OK NR 730
North Charleston SC NC 294
North Hollywood CA NW 916
North Las Vegas NV NT 890
North Little Rock AR NL 721
Oakland CA OA 946
Oak Park IL OP 603
Oceanside CA OE 920
Ogden UT OG 842, 844
Oklahoma City OK OC 731
Olympia WA OL 985
Omaha NE OM 681
Orlando FL OR 328
Oshkosh WI OK 549
Overland Park KS OV 662
Owensboro KY OW 423
Oxnard CA OX 930
Palo Alto CA PQ 943
Parkersburg WV PK 261
Parma OH PZ 441
Pasadena CA PD 910, 911
Paterson NJ PN 075
Pembroke Pines FL PP 330
Pensacola FL PE 325
Peoria AZ PY 853
Peoria IL PL 616
Petersburg VA PG 238
Philadelphia PA PH 190-192
Phoenix AZ PX 850
Pine Bluff AR PB 716
Pittsburgh PA PI 151, 152
Pocatello ID PC 832
Port Arthur TX PA 776
Portland ME PT 041
Portland OR PO 972
Portsmouth NH PS 038
Portsmouth VA PM 237
Providence RI PR 029
Provo UT PV 846
Pueblo CO PU 810
Punta Gorda FL PJ 339
Quincy MA QU 021, 022
Racine WI RA 534
Raleigh NC RL 276
Reading PA RD 196
Reno NV RE 895
Richmond VA RI 231, 232
Riverside CA RS 925
Roanoke VA RO 240
Rochester NY RC 146
Rock Hill SC RH 297
Rockford IL RF 611
Sacramento CA SC 942, 958
Saginaw MI SG 486
Salem OR XR 973
Salinas CA YL 939
Salt Lake City UT XU 841
San Antonio TX SO 782
San Bernardino CA SR 924
San Diego CA SD 921
San Francisco CA SF 941
San Jose CA SJ 951
San Juan PR XJ 009
Santa Ana CA SA 927
Santa Barbara CA SZ 931
Santa Fe NM YF 875
Sarasota FL XS 342
Savannah GA GS 314
Schenectady NY SK 120, 123
Scottsdale AZ YS 852
Scranton PA XC 185
Seattle WA SE 981
Shawnee Mission KS SM 662
Sheboygan WI XB 530
Shreveport LA SH 711
Silver Spring MD SS 209
Sioux City IA SX 511
Sioux Falls SD IQ 571
South Bend IN SB 466
Spartanburg SC SQ 293
Spokane WA SW 992
Springfield IL XL 627
Springfield MA XA 011
Springfield MO XO 657, 658
Springfield OH XH 455
Stamford CT ST 069
Staten Island NY SI 103
St Joseph MO XM 645
St Louis MO SL 631
St Paul MN SU 551
St Petersburg FL SP 337
Sterling Heights MI YH 483
Stockton CA SN 952
Syracuse NY SY 132
Tacoma WA TC 984
Tallahassee FL TL 323
Tampa FL TA 336
Tempe AZ TE 852
Terre Haute IN TH 478
Titusville FL TT 327
Toledo OH TO 436
Torrance CA TN 905
Topeka KS TP 666
Trenton NJ TR 086
Tucson AZ TU 857
Tulsa OK TS 741
Tuscaloosa AL TB 354
Utica NY UT 135
Van Nuys CA VN 913, 914
Vancouver WA VA 986
Virginia Beach VA VB 234
Waco TX WX 767
Warren MI WR 480
Warren OH WO 444
Warwick RI WW 028
Washington DC DC 200, 202-205, 569
Waterbury CT WT 067
Waterloo IA WL 507
West Allis WI WA 532
West Valley City UT WC 841
West Palm Beach FL WP 334
Westminister CO WD 800, 802
Wheeling WV WH 260
White Plains NY WJ 106
Wichita KS WK 672
Wichita Falls TX WF 763
Wilkes-Barre PA WB 187
Williamsport PA WM 177
Wilmington DE WI 198
Wilmington NC WN 284
Winston-Salem NC WS 271
Winter Haven FL WG 338
Worcester MA WE 016
Yonkers NY YK 107
York PA YR 173, 174
Youngstown OH YO 445

Exhibit 3.41.269-6 
Street Abbreviations (Required)

The following abbreviations MUST be used, however, it is not necessary to abbreviate any word if it was correctly recognized by the scanner. This requirement applies only if the word is manually entered. These are the only abbreviations honored by the United States Postal Service.

Street Abbreviations Required
WORD ABBREVIATION
Air Force Base AFB
Apartment APT
Avenue AVE
Boulevard BLVD
Building BLDG
Circle CIR
Court CT
Department DEPT
Drive DR
East, Ea E
Floor FL
Fort FT
Highway HWY
Highway Contract HC
Lane LN
North, No., No

Caution:

When used as a direction.

N
Northeast, N.E. NE
Northwest, N.W. NW
One-half (all fractions space before and after the number) 1/2
Parkway PKWY
Place PL
Plaza PLZ
Post Office Box, PO Box, P.O. Box,
P.O. Drawer, POB, PO
PO BOX
Private Mailbox PMB
Route, Rte., RT RTE
Road RD
Room RM
R.D, RFD, R.F.D., RR, Rural Delivery RR
Rural Route RR
South, So., So S
Southeast, S.E. SE
Southwest, S.W. SW
Space SPC
Square SQ
Street(s) ST(S)
Suite STE
Terrace, Terr TER
West, We W

Exhibit 3.41.269-7 
Street Abbreviations (Optional)

The following abbreviations MAY BE used. These are abbreviations honored by the United States Postal Service.

Street Abbreviations Optional
WORD ABBREVIATION
Alley ALY
Annex ANX
Arcade ARC
Basement BSMT
Bayou BYU
Beach BCH
Bend BND
Bluff BLF
Bottom BTM
Branch BR
Bridge BRG
Brook BRK
Burg BG
Bypass BYP
Camp CP
Canyon CYN
Cape CPE
Causeway CSWY
Center CTR
Cliffs CLFS
Club CLB
Common CMN
Corner COR
Corners CORS
Course CRSE
Cove CV
Creek CRK
Crescent CRES
Crest CRST
Crossing XING
Crossroad XRD
Curve CURV
Dale DL
Dam DM
Divide DV
Estate, Estates EST, ESTS
Expressway EXPY
Extension EXT
Falls FLS
Ferry FRY
Field FLD
Fields FLDS
Flats FLTS
Ford FRD
Forest FRST
Forge FRG
Fork FRK
Forks FRKS
Freeway FWY
Front FRNT
Gardens GDNS
Gateway GTWY
Glen GLN
Green GRN
Grove GRV
Hangar HNGR
Harbor HBR
Haven HVN
Heights HTS
Hill HL
Hills HLS
Hollow HOLW
Inlet INLT
Island IS
Islands ISS
Junction JCT
Key KY
Knolls KNLS
Lake LK
Lakes LKS
Landing LNDG
Light LGT
Loaf LF
Locks LCKS
Lodge LDG
Lower LOWR
Manor MNR
Meadows MDWS
Mill ML
Mills MLS
Mission MSN
Mount MT
Mountain MTN
Neck NCK
Orchard ORCH
Overpass OPAS
Penthouse PH
Pine PNE
Plain PLN
Plains PLNS
Point PT
Port PRT
Prairie PR
Radial RADL
Ranch RNCH
Rapids RPDS
Rest RST
Ridge RDG
River RIV
Shoal SHL
Shoals SHLS
Shore SHR
Shores SHRS
Skyway SKWY
Spring SPG
Springs SPGS
Square SQ
Station STA
Stravenue STRA
Stream STRM
Summit SMT
Throughway TRWY
Trace TRCE
Track TRAK
Trafficway TRFY
Trail TRL
Trailer TRLR
Tunnel TUNL
Turnpike TPKE
Underpass UPAS
Union UN
Upper UPPR
Valley VLY
Viaduct VIA
View VW
Village VLG
Ville VL
Vista VIS
Wells WLS

Exhibit 3.41.269-8 
Standard Abbreviations (Optional)

These abbreviations may be used to shorten entries which are too long for entry on an Entity with the EXCEPTION of word used to determine name control.

Standard Abbreviations (Optional)
WORD ABBREVIATION
Accounting ACCTG
Accounts ACCTS
Administration ADMIN
America(n) AMER
Associates ASSOC
Association ASSN
Blue Cross/Blue Shield BC BS
Brotherhood BRTHHD
Brothers BROS
Casualty CASLTY
Commission COMM
Company CO
Comptroller COMPT
Computer COMP
Consolidation CONS
Construction CONST
Cooperative COOP
Credit Union CU
Data Processing DP
Deceased DECD
Department DEPT
District DIST
Division DIV
Electrical ELEC
Enterprises ENT
Federal FED
Federal Credit Union FCU
Finance FIN
First National Bank FNB
Group GRP
Headquarters HDQTRS
Hourly HRLY
Human Resources HUM RES
Human Development HUM DEVLP
Industry(ies) INDUST
Institute, Institution INST
Insurance INS
International INT
Investment, Investors INVEST
Limited LTD
Management MGMT
Manufacturing MFG
Mental Health MEN HLTH
Municipal MUN
Mutual MUTL
National NAT
National Guard NAT GD
Pension PENS
Products PROD
Railroad RR
Realty RLTY
Retirement RET
Salary(ies) SAL
Savings SAV
Savings and Loan SL
Service SERV
Stevedoring STVDG
Transportation TRANS
Telegraph TEL
Telephone TEL
United States US
University UNIV
US Air Force USAF
US Army USA
US Coast Guard USCG
US Marine Corp USMC
US Navy USN

Exhibit 3.41.269-9 
Transcription Sheets

Two symbols are used throughout the IRP Transcription Sheets to denote certain conditions.
Must enter field. These are used in the Screen Prompt column.
* Skip may be used to skip this field after releasing the Account Number Field. These are used in the Screen Prompt column and also shown on the workstation template.
Every field on Form 1096, Annual Summary and Transmittal of U.S. Information Returns, needs to be entered and/or sight verified. In DV turn Auto Key off to access fields. The DT is required to sight verify and correct all incorrect information in all lines of Form 1096 as stated above. If the Name, Address, City, and State fields are missing or illegible and are available on the first detail document, enter as shown. If Form 1096, Annual Summary and Transmittal of U.S. Information Returns, does not have a valid TIN and it is available on the first detail document the block must be suspended. The TIN will be entered on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and re-scanned.

Exception:

If theForm 1096 was completed by the Service (as annotated by correspondence code "99" ) do not suspend to have the TIN physically placed on the form but continue processing and enter the TIN from the first available detail document.

IRP TRANSCRIPTION SHEET:
Form 1096, Annual Summary and Transmittal of U.S. Information Returns Data Fields
OE/DV Screen Prompt Description Instructions
Name Ctrl Name Control Never enter name control.
Name 1 Payer Name Enter the full name(s) shown.

Note:

If the name is missing or illegible and it is present on the first detail document, enter as shown. Press <ACTION> or <Enter> to bypass the Name field.

Name 2 Second Name Line Enter the second name line if present.
▸Address Street Address Enter the street address shown. If missing, illegible, or foreign, enter "Z" .

Note:

If the address is missing or illegible and it is present on the first detail document, enter as shown.

▸City City Enter the name of the city. If missing, illegible, or foreign, enter "ZZZ" .

Note:

If the city is missing or illegible and it is present on the detail document, enter as shown.

State State Code Enter the two-character code for the state shown.

Note:

If the state is missing or illegible and it is present on the first detail document, enter as shown. Press <ACTION> or <Enter> to bypass the State field.
Never enter a period in this field for Form 1096.
If a Major City Code is entered in the City field, this field is bypassed.

Zip ZIP Code Enter the five-digit ZIP Code.

Reminder:

If the ZIP Code is missing or illegible and it is present on the first detail document, enter as shown. Press <ACTION> or <Enter> to generate generic ZIP Code.

▸(1) EIN Box 1

Note:

Proper format for EIN is XX-XXXXXXX.

If the detail documents have been submitted with a different EIN and the remaining entity information is the same, the EIN on the detail documents should be physically entered on the Form 1096 unless otherwise edited. Enter the nine-digit EIN in box 1.
• If the EIN is missing or is more than, or fewer than nine digits and is present on the first detail document, suspend the block. The EIN will be physically entered on the Form 1096 and re-scanned, with the exception of Service prepared forms. Press <ACTION> or <Enter> to bypass the EIN field.
• If the entry is in SSN format, then enter the data in box 2.
(2) SSN Box 2

Note:

Proper format for SSN is XXX-XX-XXXX.

Enter the nine-digit SSN from box 2 if an EIN is not present.
• If the SSN is missing, more than, or fewer than nine digits and is present on the first detail document, suspend the block. The SSN will be entered on the Form 1096 and re-scanned, with the exception of Service prepared forms.
•If the entry is in EIN format, then enter the data in box 1.
• Otherwise, enter 999999999 in the (1) EIN field.
Delinq. Indicator Delinquent Return Indicator Enter the code, if present, from the first For Official Use Only box.
Notes:
• If the box is blank, the code may be present in the top margin of the document.
• If the code is A,
C, E, or N, do not enter data in the Delinq. Return Date field.
• If the code is X, enter the valid date in the Delinq. Return Date field.
Delinq. Return Date Delinquent Return Date Enter the date from the IRS received date stamp, if present.
  1. If the boxes are blank, enter the date from the IRS received date stamp in MMDDYY format see the valid dates below.

  2. If multiple conflicting received dates are present or the received date stamp is circled out leave blank.

  3. If the received date stamp is illegible, enter the signature date. If the signature date is illegible, missing, or timely, leave blank.

  4. The valid dates are 031615 through
    123115 except Form 5498 which has valid date from 061515 through 123115.


If the "X" is missing and a valid Delinquent Date is present in the Delinquent Return Date field, enter an "X" .
If the received date is not valid remove the "X " from the Delinquent Indicator field.
Corr Indicator Correspondence Indicator Enter only the two-digit code "99" from the last two For Official Use Only boxes. DO NOT enter any other codes present.
If the boxes are blank, press <ACTION>or
<Enter>.
Final Return Final Return Indicator Enter "X" if marked.
Submission Type

Note:

For OE Paper entry.

Detail document Type Enter a document type from the menu in the middle of the Form 1096 template.
All Information Returns (IRP) TRANSCRIPTION SHEET: Entity Fields
OE/DV Screen Prompt Description Instructions
VOID Box VOID Box Enter "X" if marked or if the document is blank.

Note:

For further instructions on what documents to void, see also IRM 3.41.269.9.7.

CORRECTED Box Corrected Box Enter "X" if marked.
Payer TIN - for Form 1099 series
Trustee TIN - for Form 5498
Recipient TIN - for Form 1098 series
Recipient TIN - for Form 1097-BTC
Payer TIN Enter the nine-digit Payer, Trustee or Recipient TIN.

Note:

If the TIN is missing or is not consistent with the TIN data on Form 1096 or more or less than nine digits, compare the filer names. If the information matches substantially, enter the TIN from the Form 1096 to all forms.

Recipient ID - for Form 1099
Participant ID - for Form 5498
Payer ID - for Form 1098
Bond Issuer ID - for Form 1097-BTC
Recipient ID Enter the nine-digit Recipient, Participant, Payer ID or Bond Issuer ID.
Notes:
• If the TIN is not present, or is more or less than nine digits, leave the field blank.
• If two or more SSNs are present in the same box, enter the top or first SSN listed.
Name 1 First Name Line Enter the full name shown.
Name 2 Second Name Line Enter from the lower entity portion of the document.
Notes:
• If an in care of name is present, enter %, space, and enter the name(s).
• If a foreign address is present, enter the street address portion in this field.
▸Address Street Address Enter the street address from the lower entity portion of the document.
Notes:
• If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number (optional).
• If the address is missing or illegible, enter "Z" .
• If a foreign address is present, enter the city, state or province, and postal code in this field.
▸City City Enter the name of the city.
Notes:
• If a Major City Code applies, enter the Major City Code for the listed city. (optional)
• If the city is missing or illegible, enter "ZZZ" .
• If a foreign address is present, enter the complete country name in this field.
State State Code Enter the two-character code for the state listed in the lower entity portion of the document.
Notes:
• If a Major City Code is entered in the City field, this field is bypassed.
• If a foreign address is present, enter a period (.) in the first position of this field.
ZIP ZIP Code Enter the five-digit ZIP Code. If missing, press <ACTION> or <Enter> to bypass this field.
Account Number Account Number Box Enter up to 20 alpha/numeric characters from the Account number box. If illegible, leave blank.

Note:

Omit special characters, leading zeroes, and descriptive words, such as SSN or
Savings Bonds.

2nd TIN Not. 2nd TIN Not. Box Enter "X" , if marked.
IRP TRANSCRIPTION SHEET:
Form 1097-BTC, Bond Tax Credit, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Total Box 1$ Enter the amount from box 1.
[2a] Code Box 2a Enter the code from box 2a.
[2b] Unique Identifier Box 2b Enter Unique Identifier present in box 2b.
[ 3] Bond Type Box 3 Enter the Bond Type present from box 3.
[5a] January Box 5a$ Enter the amount from box 5a.
[5b] February Box 5b$ Enter the amount from box 5b.
[5c] March Box 5c$ Enter the amount from box 5c.
[5d] April Box 5d$ Enter the amount from box 5d.
[5e] May Box 5e$ Enter the amount from box 5e.
[5f] June Box 5f$ Enter the amount from box 5f.
[5g] July Box 5g$ Enter the amount from box 5g.
[5h] August Box 5h$ Enter the amount from box 5h.
[5i] September Box 5i$ Enter the amount from box 5i.
[5j] October Box 5j$ Enter the amount from box 5j.
[5k] November Box 5k$ Enter the amount from box 5k.
[5l] December Box 5l$ Enter the amount from box 5l.
Chckbx 1 Issuer of bond or its agent filing initial yyty Form 1097-BTC Enter an "X" if the box is checked or leave blank if not checked.

Note:

yyty = current year being processed.

Chckbx 2 An entity or a person that received a yyty Form 1097-BTC Enter an "X" if the box is checked or leave blank if not checked.
IRP TRANSCRIPTION SHEET:
Form 1098, Mortgage Interest Statement, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Mortgage interest received Box 1$ Enter the dollar amount from box 1.
[2] Points paid Box 2$ Enter the dollar amount from box 2.
[3] Refund of overpaid interest Box 3$ Enter the dollar amount from box 3.
     
IRP TRANSCRIPTION SHEET:
Form 1098-E, Student Loan Interest Statement, Data Fields
OE/DV Screen Prompt Description Instructions
[1]* Student Loan Interest Received Box 1$ Enter the dollar amount from box 1.
[2] Check box - Check if Box 1 does NOT include origination fees and/or capitalized interest, and the loan was made before September 1, 2004. Box 2 Enter "X" or blank.
IRP TRANSCRIPTION SHEET:
Form 1098-T, Tuition Statement, Data Fields
OE/DV Screen Prompt Description Instructions
[1]* Payments received for Qualified tuition and related expenses Box 1$ Enter the dollar amount from box 1.
[2] Amounts billed for Qualified tuition and related expenses Box 2$ Enter the dollar amount from box 2.
[3] Check if you have changed your reporting method. Box 3 Enter "X" if checked.
[4] Adjustments made for a prior year Box 4$ Enter the dollar amount from box 4.
[5] Scholarships or Grants Box 5$ Enter the dollar amount from box 5.
[6] Adjustments to scholarships or grants for a prior year Box 6$ Enter the dollar amount from box 6.
[7] Check if the amount in Box 1 or Box 2 includes amounts for academic period beginning January - March yyty Box 7 Enter "X" if checked.

Note:

yyty = current year being processed.

[8] Check if a least half-time student Box 8 Enter "X" if checked.
[9] Check if graduate student Box 9 Enter "X" if checked.
[10] Reimbursements or refunds from an insurance contract Box 10$ Enter the dollar amount from box 10.
IRP TRANSCRIPTION SHEET:
Form 1099-A,Acquisition or Abandonment of Secured Property, Data Fields
OE/DV Screen Prompt Description Instructions
[2] Balance of Principal Box 2$ Enter the dollar amount from box 2.
[4]* Fair Market Value Box 4$ Enter the dollar amount from box 4.
[5] Check here if borrower was personally liable for repayment of debt > Box 5 Enter "X" if marked. Leave blank if the box is not checked.
[6] Description of property Box 6 Enter the description from box 6.
IRP TRANSCRIPTION SHEET:
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, Data Fields
OE / DV Screen Prompt Description Instructions
[1a] Description Box 1a Enter the description from box 1a.
[1b] Date Acquired Box 1b Enter the date from box 1b in MMDDYY format. Leave blank if no date is present. Notes:
If MMDD is present without YY, use the current tax year being processed as YY.
• If MMYY is present without DD, use the last day of the month.
• If only YY is present leave the field blank.
• If two dates are present, enter the earliest date.
[1c] Date Sold or Disposed Box 1c Enter the date from box 1a in MMDDYY format. Notes:
If MMDD is present without YY, use the current tax year being processed as YY.
• If MMYY is present without DD, use the last day of the month.
• If only YY is present or the YY is not the current year being processed, leave the field blank.
• If two dates are present, enter the earliest date for YY for the current year being processed.
[1d] Proceeds Box 1d Enter the dollar amount form box 1d.

Note:

The dollar amount may be positive or negative.

[1e] Cost or Other Basis Box 1e$ Enter the dollar amount from box 1e.
[1f] Code if any Box 1f Enter the code from box 1f.
Valid codes are W, C, D or blank.
Leave blank if an invalid code is on document.
[1g] Adjustments Box 1g Enter the dollar amount from box 1g.
[2]* Type of gain or loss Short-term Box 2 Enter "X" if marked.
[2]* Type of gain or loss Long-Term Box 2 Enter "X" if marked.
[3] Check if Basis reported to IRS Box 3 Enter "X" if marked.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount form box 4.
[5] Check if noncovered Security Box 5 Enter "X" if marked.
[6] Gross proceeds Box 6
(Upper Box)
Enter "X" if marked.
[6] Net proceeds Box 6
(Lower Box)
Enter "X" if marked.
[7] Check if loss is not allowed based on amount in 1d Box 7 Enter "X" if marked.
[8] Profit or (loss) realized in yyty on closed contracts Box 8$ Enter the dollar amount from box 8.

Note:

The dollar amount may be positive or negative.

[9] Unrealized profit or (loss) on open contracts - 12/31/yyty-1 Box 9$ Enter the dollar amount from box 9.

Note:

The dollar amount may be positive or negative and yyty = current year being processed.

CUSIP number lower left hand box Enter the CUSIP number present on the lower left hand box.
[10] Unrealized profit or (loss) on open contracts -12/31/yyty Box 10$ Enter the dollar amount from box 10.

Note:

The dollar amount may be positive or negative and yyty = current year being processed.

[11] Aggregate profit or (loss) on contracts Box 11$ Enter the dollar amount from box 11.

Note:

The dollar amount may be positive or negative.

[13] Bartering Box 13$ Enter the dollar amount from box 13.
IRP TRANSCRIPTION SHEET:
Form 1099-C, Cancellation of Debt, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Date of Identifiable Event Box 1 Enter the date from box 1 in MMDDYY format. Notes:
• If MMDD is present without YY, use the current year being processed as YY.
• If MMYY is present without DD, use the last day of the month.
• If only YY is present or YY is not the current year , CHANGE the date to the current processing year.
• If two dates are present, enter the earliest for the current year being processed.
• If no date is present and cannot be determined from any attachment, use the current date (previous weekday).
[2]* Amount of Debt Discharged Box 2$ Enter the dollar amount from box 2.
[3] Interest in Box 2 Box 3$ Enter the dollar amount from box 3.
[4] Debt description Box 4 Enter the description from box 4.
[5] Check here if borrower was personally liable Box 5 Enter "X" if the box is checked.
[6] Identifiable Event Code Box 6 Enter the alpha character present in box 6. Valid characters are A-I or blank.
[7] Fair Market Value of Prop. Box 7$ Enter the dollar amount from box 7.
IRP TRANSCRIPTION SHEET:
Form 1099-DIV, Dividends and Distributions, Data Fields
OE/DV Screen Prompt Description Instructions
[1a]* Ordinary Dividends Box 1a$ Enter the dollar amount from box 1a.
[1b] Qualified Dividends Box 1b$ Enter the dollar amount from box 1b.
[2a] Total capital gain dist. Box 2a$ Enter the dollar amount from box 2a.
[2b] Unrecap. Sec. 1250 gain Box 2b$ Enter the dollar amount from box 2b.
[2c] Section 1202 gain Box 2c$ Enter the dollar amount from box 2c.
[2d] Collectibles (28%) gain Box 2d$ Enter the dollar amount from box 2d.
[3] Nondividend distributions Box 3$ Enter the dollar amount from box 3.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5] Investment expenses Box 5$ Enter the dollar amount from box 5.
[6] Foreign tax paid Box 6$ Enter the dollar amount from box 6.
[8] Cash liquidation distributions Box 8$ Enter the dollar amount from box 8.
[9] Noncash liquidation distributions Box 9$ Enter the dollar amount from box 9.
[10] Exempt - Interest Dividends Box 10$ Enter the dollar amount from box 10.
[11] Specified Private Activity Dividend Box 11$ Enter the dollar amount from box 11.
IRP TRANSCRIPTION SHEET:
Form 1099-G, Certain Government Payments, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Unemployment Compensation Box 1$ Enter the dollar amount from box 1.
[2] State Local Income Tax Box 2$ Enter the dollar amount from box 2.
[3] Box 2 Tax Year Box 3 Enter from box 3 in YY format.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5] ATAA/RTAA Payments Box 5$ Enter the dollar amount from box 5.
[6] Taxable Grants Box 6$ Enter the dollar amount from box 6.
[7]* Agricultural Payments Box 7$ Enter the dollar amount from box 7.
[8] Box 2 Applies to Business Box 8 Enter "X" if marked.
[9] Market Gain Box 9 Enter the dollar amount from box 9.
IRP TRANSCRIPTION SHEET:
Form 1099-INT, Interest Income, Data Fields
OE/DV Screen Prompt Description Instructions
[1]* Interest Income Box 1$ Enter the dollar amount from box 1.
[2] Early Withdrawal Penalty Box 2$ Enter the dollar amount from box 2.
[3] U.S. Savings Bond Interest Box 3$ Enter the dollar amount from box 3.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5] Investment Expenses Box 5$ Enter the dollar amount from box 5.
[6] Foreign Tax Paid Box 6$ Enter the dollar amount from box 6.
[7] Foreign Country or US Possession Box 7 Enter the information from box 7.
[8] Tax Exempt Interest Box 8$ Enter the dollar amount from box 8.
[9] Specified private activity bond interest Box 9$ Enter the dollar amount from box 9.
[10] Market Discount Box 10$ Enter the dollar amount from box 9.
[11] Bond Premium Box 11$ Enter the dollar amount from box 9.
[12] Tax-exempt bon CUSIP no. Box 12 Enter the alpha/numeric information from box 12.
IRP TRANSCRIPTION SHEET:
Form 1099-K, Payment Card and Third Party Network Transactions Data Fields
OE/DV Screen Prompt Description Instructions
PSE (PSE) or (EPF) Checkbox Enter "X" if PSE box is marked.
EPF (PSE) or (EPF) Checkbox Enter "X" if Payment Card box is marked.
Payment Card Payment Card/Third Party Network Checkbox Enter "X" if PSE box is marked
Third Party Network Payment Card/Third Party Network Checkbox Enter "X" if Third Party Network box is marked
[1a] Gross amount of payment card/third party network transaction Box 1a$ Enter the dollar amount from box 1a.
[1b] Card Not Present transactions Box 1b$ Enter the dollar amount from box 1b.
[2] Merchant Category Code Box 2 Enter the three or four digit code from box 2.
[3] Number of purchase transactions Box 3 Enter the number from box 3.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5a] January Box 5a$ Enter the dollar amount from box 5a.
[5b] February Box 5b$ Enter the dollar amount from box 5b.
[5c] March Box 5c$ Enter the dollar amount from box 5c.
[5d] April Box 5d$ Enter the dollar amount from box 5d.
[5e] May Box 5e$ Enter the dollar amount from box 5e.
[5f] June Box 5f$ Enter the dollar amount from box 5f.
[5g] July Box 5g$ Enter the dollar amount from box 5g.
[5h] August Box 5h$ Enter the dollar amount from box 5h.
[5i] September Box 5i$ Enter the dollar amount from box 5i.
[5j] October Box 5j$ Enter the dollar amount from box 5j.
[5k] November Box 5k$ Enter the dollar amount from box 5k.
[5l] December Box 5l$ Enter the dollar amount from box 5l.
IRP TRANSCRIPTION SHEET:
Form 1099-MISC, Miscellaneous Income, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Rents Box 1$ Enter the dollar amount from box 1.
[2] Royalties Box 2$ Enter the dollar amount from box 2.
[3] Other Income Box 3$ Enter the dollar amount from box 3.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5] Fishing Boat Proceeds Box 5$ Enter the dollar amount from box 5.
[6] Medical Payments Box 6$ Enter the dollar amount from box 6.
[7]* Non-employee Compensation Box 7$ Enter the dollar amount from box 7.
[8] Substitute Payments Box 8$ Enter the dollar amount from box 8.
[9] Direct Sales $5000 for Resale Box 9 Enter an "X" if marked.
[10] Crop Insurance Proceeds Box 10$ Enter the dollar amount from box 10.
     
[13] Excess Golden Parachute payments Box 13$ Enter the dollar amount from box 13.
[14] Gross proceeds paid to an attorney Box 14$ Enter the dollar amount from box 14.
[15a] Section 409A deferrals Box 15a$ Enter the dollar amount from box 15a.
[15b] Section 409A Income Box 15b$ Enter the dollar amount from box 15b.
IRP TRANSCRIPTION SHEET:
Form 1099-OID, Original Issue Discount, Data Fields
OE/DV Screen Prompt Description Instructions
[1]* Original Issue Discount for yyty Box 1$ Enter the dollar amount from box 1.

Note:

yyty = current year being processed.

[2] Other Periodic Interest Box 2$ Enter the dollar amount from box 2.
[3] Early Withdrawal Penalty Box 3$ Enter the dollar amount from box 3.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5] Market Discount Box 5$ Enter the dollar amount from box 5.
[6] Acquisition premium Box 6$ Enter the dollar amount from box 6.
[7] Description Box 7$ Enter the dollar amount from box 7.
[8] Original Issue Discount on US Treas. Obligations Box 8$ Enter the dollar amount from box 8.
[9] Investment Expenses Box 9$ Enter the dollar amount from box 9.
IRP TRANSCRIPTION SHEET:
Form 1099-PATR, Taxable Distributions Received From Cooperatives, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Patronage Dividends Box 1$ Enter the dollar amount from box 1.
[2] Non-patronage Distributions Box 2$ Enter the dollar amount from box 2.
[3] Per-Unit Retain Allocation Box 3$ Enter the dollar amount from box 3.
[4] Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[5]* Redemption of Non-Qualified Notices Box 5$ Enter the dollar amount from box 5.
[6] Domestic production activities Box 6$ Enter the dollar amount from box 6.
[7] Investment credit Box 7$ Enter the dollar amount from box 7.
[8] Work opportunity credit Box 8$ Enter the dollar amount from box 8.
[9] Patron's AMT adjustment Box 9$ Enter the dollar amount from box 9.
[10] Other credits and deductions Box 10$ Enter the dollar amount from box 10.
IRP TRANSCRIPTION SHEET:
Form 1099-Q, Payments From Qualified Education Programs (Under Section 529 and 530), Data Fields
OE/DV Screen Prompt Description Instructions
[1] Gross Distribution Box 1$ Enter the dollar amount from box 1.
[2] Earnings Box 2$ Enter the dollar amount from box 2.
[3] Basis Box 3$ Enter the dollar amount from box 3.
[4] Trustee-to-Trustee Rollover Check box Box 4 Enter "X" if marked.
[5] Private or State and Coverdell ESA Check box Box 5 Enter "X" for PRIVATE or Enter "X" for STATE or Enter "X" for Coverdell ESA or blank.

Note:

If more than one box is checked, and it cannot be determined which box is correct, leave blank.

[6] Designated Beneficiary Check box Box 6 Enter "X" if marked.
IRP TRANSCRIPTION SHEET:
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc., Data Fields
OE/DV Screen Prompt Description Instructions
[1] Gross Distribution Box 1$ Enter the dollar amount from box 1.
[2a] Taxable Amount Box 2a$ Enter the dollar amount from box 2a.
[2b] Taxable Amount Not Determined Box 2b
(left Box)
Enter "X" if marked.
[2b] Total Distribution Box 2b
(right Box)
Enter "X" if marked.
[3] Capitol Gain Box 3$ Enter the dollar amount from box 3.
[4]* Federal Income Tax Withheld Box 4$ Enter the dollar amount from box 4.
[6] New Unreal. Apprec. Box 6$ Enter the dollar amount from box 6.
[7a] Distribution Code Box 7 Enter the code(s) from box 7.

Note:

The valid codes are 1 through 9, A, B, D, E, F, G, H, J, K, L, N, P, Q, R, S, T, U, W and blank.

[7b] IRA/SEP/SIMPLE Box 7
IRA/SEP/
SIMPLE check box
Enter an "X" if marked.
[10] Amt. Alloc. to IRR within 5 years Box 10$ Enter the dollar amount from box 10.
[11] 1st year of Roth Contrib. Box 11 Enter from box 11 in YY format.
IRP TRANSCRIPTION SHEET:
Form 1099-S, Proceeds From Real Estate Transaction, Data Fields
OE/DV Screen Prompt Description Instructions
[1] Date of Closing Box 1 Enter the date from box 1 in MMDDYY format. Notes: • If MMDD is present but YY is missing, use the current year being processed.
• If MMYY is present but DD is missing, use the last day of the month.
• If only the YY is present or the YY is other than the current year being processed leave the field blank.
• If two dates are present, enter the earliest date.
[2]* Gross Proceeds Box 2$ Enter the dollar amount from box 2.
[3] Address or legal description Box 3 Enter the description from box 3.
[4] Transferor Rec'd Property Box 4
Check box
Enter "X" if marked.
IRP TRANSCRIPTION SHEET:
Form 5498, IRA Contribution Information, Data Fields
OE/DV Screen Prompt Description Instructions
[1]* IRA Contributions Box 1$ Enter the dollar amount from box 1.
[2] Rollover Contributions Box 2$ Enter the dollar amount from box 2.
[3] Roth conv. Amount Box 3$ Enter the dollar amount from box 3.
[4] Recharacterized Contributions Box 4$ Enter the dollar amount from box 4.
[5] Fair Market Value Box 5$ Enter the dollar amount from box 5.
[6] Life Insurance Cost in Box 1 Box 6$ Enter the dollar amount from box 6.
[7] Coverdell ESA Box 7 Enter "X" in any of the four boxes marked.

Note:

Needs to be sight verified by operator.

[8] SEP Contributions Box 8$ Enter the dollar amount from box 8.

Caution:

Amount must be positive.

[9] SIMPLE Contributions Box 9$ Enter the dollar amount from box 9.

Caution:

Amount must be positive.

[10] Roth IRA Contributions Box 10$ Enter the dollar amount from box 10.
[11] RMD for yyty Box 11 Enter an "X" if RMD for yyty box is checked.

Note:

yyty = current year being processed.

[12a] RMD date Box 12a Enter the date from box 12a.
[12b] RMD amount Box 12b$ Enter the amount from box 12b.
[13a] Postponed contribution Box 13a$ Enter the amount from box 13a.
[13b] Year Box 13b Enter from box 13b in YY format.
[13c] Code Box 13c Enter the code from box 13c.

Note:

Prompted to sight verify- 1st two positions must be "PL" or "EO" , followed by six numerics or "FD" followed by blanks.

[14a] Repayments Box 14a$ Enter the amount from box 14a.
[14b] Code Box 14b Enter the two character alpha code from box 14b.

Note:

The valid entries are QR, DD or blank.

Exhibit 3.41.269-10 
Valid Characters

VALID CHARACTERS FOR INPUT SCREENS

Note:

No other characters are to be entered even if they appear on the form.

OE/DV Screen Prompt Valid Characters
PAYER/PAYEE First Name Line (1) Alphas (A through Z)
(2) Numerics (0 through 9)
(3) Hyphen (-)
(4) Blank/Space
(5) Ampersand (&)
(6) Maximum 40 characters
PAYER/PAYEE Second Name Line (1) Alphas (A through Z)
(2) Numerics (0 through 9)
(3) Hyphen (-)
(4) Blank/Space
(5) Ampersand (&)
(6) Percent sign (%)
(7) Maximum 40 characters
Address Line (1) Alphas (A through Z)
(2) Numerics (0 through 9)
(3) Hyphen (-)
(4) If blank, enter Z
(5) Slash (/)
(6) Asterisk (*) only valid in first position for PO Box
(7) Space
(8) Maximum 35 characters
City Line (1) Alphas (A through Z)
(2) If blank, enter ZZZ
(3) Space

Note:

Space for all special characters in the city/state line with exception of an apostrophe. Never enter two consecutive spaces and leave no space for the apostrophe.


(4) Maximum 22 characters
State Line (1) Alphas (A through Z)
(2) Period (.) in the first position for foreign address only

Note:

Never enter a foreign address for the payer


(3) Blank/Space
(4) Maximum 2 characters
ZIP Code
(1) Numerics (0-9)
(2) Space
(3) Maximum five numerics or nine numerics

Reminder:

The ZIP Code must be consistent with the ZIP tables list in Exhibit 2, 3, 4 and 5.

Account Number (1) Alphas (A-Z)
(2) Numerics (0-9)
(3) Blank/Space
(4) Maximum 20 characters
2nd TIN Notification (1) Alpha "X"
(2) Blank

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