3.41.277  Forms 940 SCRIPS Processing

Manual Transmittal

November 07, 2014

Purpose

(1) This transmits revised IRM 3.41.277, OCR Scanning Operations, Form 940 SCRIPS Processing.

Material Changes

(1) IRM 3.41.277.10.2(1) Made changes to the FI chart

(2) IPU 13U0175 issued 01-22-2013 IRM 3.41.277.13.10(3)g being deleted as SCRIPS has procedures to format forms.

(3) IPU 13U0234 issued 01-29-2013 IRM 3.41.277.13 - Made change to table.

(4) IPU 13U0681 issued 04-03-2013

  • Deleted (2) in the instruction column of Line 2I.

  • IRM 3.41.277.13.2 through IRM 3.41.277.13.8 Changes in name, address, std. abbreviations and MCC.

  • Exhibit 3.41.277-1 and Exhibit 3.41.277-3 Changes to name, address, std. abbreviations and MCC.

  • Exhibit 3.41.277-2 Line 7/7a instruction column changed from line 7 to line 7/7a.

(5) IPU 14U1089 issued 07-02-2014 IRM 3.41.277.7(6) Removed reference to red ink

(6) IPU 14U1089 issued 07-02-2014 IRM 3.41.277.8(2)F - Change made to Pre Doc Prep on repairing rips, tears, and holes

(7) Exhibit 3.41.277.2 Removed invalid program codes

(8) IRM 3.41.277.3 Added hyphen in example

(9) Exhibit 3.41.277.6.1(2) Removed invalid program codes

(10) Exhibit 3.41.277.11.1(4) Removed invalid program codes

(11) IRM 3.41.277.11.4(8) Removed invalid program code

(12) IRM 3.41.277.11.5(a)(b) Added hyphen between <Ctrl>P

(13) IRM 3.41.277 Changed IRM references for Exhibits

(14) IRM 3.41.277.12.3.1(a) Added additional info in instructions

(15) IRM 3.41.277.13(9) Made editorial changes

(16) Exhibit 3.41.277-2 Added IRM reference

Effect on Other Documents

IRM 3.41.277 dated 10-30-2013 effective January 01, 2014 is superseded. This IRM also incorporates the following Interim Procedural Updates (IPUs): 14U1089, 14U1085, 14U0357, 14U0241

Audience

Wage and Investment, Submission Processing Employees

Effective Date

(01-01-2015)

Paul J. Mamo
Director, Submission Processing
Wage and Investment

3.41.277.1  (01-01-2014)
Introduction

  1. This chapter provides instructions for processing Form 940 through the Service Center Recognition Image Processing System (SCRIPS).

3.41.277.1.1  (01-01-2014)
Local Desk Procedures Guidelines Form 940

  1. Some Submission Processing Campuses have developed local use Desk Procedures.

  2. Such procedures are only to be used:

    • To supplement existing Headquarters' procedures.

    • For local routing procedures.

  3. All existing local procedures must be reviewed by the Operations Manager or designated employee upon receipt of Information Alerts, Questions and Answers (Hot Topics) or a new IRM revision to ensure conformance with Headquarters Procedures.

  4. Unit managers must have a signed approval, on file, from the responsible Operations Manager for all Submission Processing Local Desk Procedures.

    Note:

    The signed approval must reflect the current processing year.

3.41.277.2  (01-01-2015)
Program Codes

  1. The program codes listed below should be used when entering Forms 940 through SCRIPS:

    Program Codes
    Forms Program Number Tax Class/Doc Codes MFT
    940 Non-Refund / Other 11140/11145 840 10
    940 Refund 11141/11146 840 10
    940 With Remit/Box 11142/11147 840 10

3.41.277.3  (01-01-2015)
How to Use This IRM

  1. Keystroke Combinations

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

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

  2. QUICK START - Each function (Original Entry from Paper, DV from Image, etc.) 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, the General Correction Procedures under IRM 3.41.277, OCR Scanning Operations and the tables and transcription sheet Exhibits in the back of the IRM. Also, general instructions may be found in IRM 3.41.274, General Instructions for Processing via SCRIPS.

  3. Tables

    • This IRM provides a table showing Street Abbreviations to be used. See Exhibit 3.41.277-3

    • This IRM provides a major city code table. See Exhibit 3.41.277-4 OCR Scanning Operations

  4. Transcription Sheets

    • Exhibit 3.41.277-1 Exhibit 3.41.277-2 contain transcription sheets for use in the OE and DV functions. These sheets provide most of the information needed to process Forms 940 on SCRIPS.

    • See Exhibit 3.41.277-8 contains a list of valid characters. The list of valid characters describes the characters allowed in each field.

3.41.277.4  (01-01-2015)
Glossary of Terms

  1. Listed below are terms and their definitions related to SCRIPS processing:

    Glossary of Terms
    Term Definition
    Alpha Character A character (letter) of the alphabet
    Alphanumeric Field A field that accepts both alpha and numeric characters
    Application Refers to the form type being processed (i.e.,, 940, 941 or Schedule K-1)
    Band-aid Refers to the process of removing a printed Document Locator Number (DLN) from a return. The process is to place either white-out or self sticking paper over the DLN.
       
    Block A group of 940 documents identified with consecutive DLNs. The output program creates a block by combining documents from various units of work that share a block DLN.
    Block DLN An 11–digit DLN that consists of a two-digit district code, a one-digit tax class (always 8 for F 940), a two-digit document type, a three-digit Julian date, and a three-digit block number
    Block Number Also called "blocking series" . The 9th, 10th, and 11th digits in a DLN. Up to 100 sequence numbers may be associated with one block number 00 through 99.
    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 printed information on the page to digital/electronic form.
    Check Digit (CD) Two alpha characters found in the upper left corner of the IRS (Internal Revenue Service) preprinted label.
    Cursor A vertical line showing the position where the next entry will be keyed
    Data Fields Those fields that do not include entity fields (e.g.,, money amounts, dates, etc.).
    DLN A 14 digit Document Locator Number that consists of a two-digit district code, tax class (always 8 for 940), a two-digit document type (always 40 for 940), a three-digit Julian date, a three-digit block number, two digit sequence number, and a year digit (29840 002 000 00 1).
    EIN An Employer Identification Number (a nine-digit number) typically identifies an entity such as a corporation or a trust. Always in nn-nnnnnnn format.
    Entity/Entity Fields That portion of the document that deals with Taxpayer Identification Number (TIN), name and address information.
    Field Specific area provided for data entry or a specific set of characters that together make a meaningful piece of data such as a number, name or TIN.
    Flag A question mark used to "mark" an unrecognizable character, or an error within a field.
    Function Keys The upper row of keys on the 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 Original Entry (OE) to show the current cursor position. Used in Data Validation (DV) to show the current field containing an error.
    Image Strip A section of the true and complete image. Each strip corresponds to a particular field.
    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.
    Name Control A code of up to four alphas, numerics, and, -, or blanks derived from a taxpayers name
    Non-Conforming Form A form the scanner or system cannot recognize
    Numeric Character A number ranging from 0 to 9
    Prompt A message or statement displayed that requires an operator response.
    Reverse Video A reversed display of the black and white on an image (i.e.,, black becomes white and white becomes black).
    Sequence Number/Serial Number A two-digit number within the DLN that uniquely identifies the document. (12th and 13th digits) or a 6 digit number printed by the scanner when the form is not recognized.
    Sight-Verify Examine a highlighted field in DV. If correct, release the field. If incorrect, correct the field. Also called "verify " .
    Special Characters (Symbols) Non alpha-numeric characters, such as *, and, /, percent, #, ?, etc.
    Status Line A strip of information found along the bottom right side of the main working window below the prompt area.
    TIN Taxpayer Identification Number. Can be either a Employer Identification Number (EIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN).
    Transmittal A Form 1332–SC Block and Selection Record/Breaker Sheet.
    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.
    Unit-of-Work (UW) A group of Forms 940 containing one transmittal and the Forms 940.

3.41.277.5  (01-01-2014)
Purging Documents

  1. Once blocks/UWs of documents have been processed through SCRIPS and accepted by down-stream processing, the files containing the document images, ASCII data, and statistical information can be purged from the system. It is recommended that a purge be done two (2) weeks after the output date.

    Note:

    The only time you can purge documents prior to the 2 week period is if the system gets to 80percent capacity or after notifying headquarters.

  2. Only those blocks/Units of Work (UWs) that are available for purge can be purged. The system keeps track of which blocks/UWs are available for purge and only allows you to purge those blocks/UWs. SCRIPS will not allow any blocks waiting for QR Block Summarization or flagged for Quality Review to be purged.

  3. Files containing reports must remain on the system for six weeks before they can be purged.

  4. Additionally, deleted documents and/or blocks/UWs are removed from the system when that particular form type is purged. For example, deleted 940 documents/UWs are removed when a 940 Block purge is performed. The remainder of the form types operate in the same manner.

  5. It should be noted, however, that for deleted documents/blocks/UWs to be removed from the system, a purge for that form type must be initiated and activated. If you open a purge window but do not select any blocks for purge, the deleted documents/blocks/UWs will not be removed. Documents/blocks/UWs will not be purged until the deletion has been appropriately reported.

3.41.277.6  (01-01-2015)
Scanner Operator

  1. Refer to IRM 3.41.275.3.14.5, Scanner Operations on SCRIPS for more information

3.41.277.6.1  (01-01-2015)
Work Prioritization

  1. The system will automatically re-prioritize the work every time the cycle on the system changes.

  2. The system will automatically set the Unit Task Prioritization using the following criteria:

    Work Prioritization by Program
    Program Title Description
    11141, 11146 Refunds
    • Prior Cycle (cycle, batch, scan date/time),

    • Current Cycle (batch, scan date/time),

    • No Cycle (PCD) (batch, scan date/time,)

    • Future Cycle (cycle, batch, scan date/time)

    11140, 11145 All Others
    • Prior Cycle (cycle, batch, scan date/time),

    • Current Cycle (batch, scan date/time)

    11142/11147 With Remit/Lockbox
    • Prior Cycle (cycle, batch, scan date/time),

    • Current Cycle (batch, scan date/time)

    11140, 11145 All Others No Cycle (PCD) (batch, scan date/time)
    11142/11147 With Remit/Lockbox No Cycle (PCD) (batch, scan date/time)
    11140,11145 All Others Future Cycle (cycle, batch, scan date/time)
    1114211142, 1114211147 With Remit/Lockbox Future Cycle (cycle, batch, scan date/time)

    Note:

    SCRIPS allows management to override the established Unit Task Priority.

3.41.277.7  (07-02-2014)
Batching

  1. The following programs will be used to batch the Forms 940 for processing:

    Batch Type Description Program Number
    Perfect All Others 11140
    Perfect Refund 11141
    Perfect With-Remit/Lockbox 11142
    Imperfect All Others 11145
    Imperfect Refund 11146
    Imperfect With-Remit/Lockbox 11147
  2. Sort current year (current form revision), timely filed returns without attachments and no extraneous writing (such as "Final " , "Deceased" , "Out of Business" , etc.) on page 1 as "Perfect."

    1. Place returns in "stat" boxes or on batch carts.

    2. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter " 1" .

    3. The route to be used is 180, 550, 300, 500, 450, 610.

    Note:

    Returns missing page 1 or page 2 will be sorted as "Imperfects" .

  3. Sort current year timely filed returns with extraneous writing (such as "Final" , "Deceased" , " Out of Business" , etc.) on page 1, delinquent returns and prior year returns without attachments as "Perfect" .

    1. Place approximately 80 returns into a gusset folder.

    2. Place gusset folder containing returns on a batch cart.

    3. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter " 1" .

    4. The route to be used is 180, 210, 300, 500, 450, 610.

    Note:

    At the Service Center option, all delinquent and prior year Forms 940 can be sorted and processed as "Imperfect " .

  4. Sort 2006 and subsequent tax year timely filed, delinquent returns, and prior year returns with attachments as " Imperfect" .

    1. Place approximately 80 returns into a gusset folder.

    2. Place gusset folder containing returns on a batch cart.

    3. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter " 1" .

    4. The route to be used is 180, 210, 550, 300, 500, 450, 610.

  5. Sort 2005 and prior tax year, American Territories and International (foreign) forms to be processed via ISRP. Use program 1110X.

    Note:

    International (foreign) returns are processed in Ogden Submission Processing Center.

  6. Occasionally documents will not be scannable (writing too light, (appears blank when imaged), etc.). These documents should be processed as "OE Paper" :

    1. Clearly mark the transmittal "OE Paper" .

    2. Place approximately 80 returns into a gusset folder.

    3. Place gusset folder containing returns on a batch cart.

    4. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter " 1" .

    5. The route to be used is 180, 210, 190, 300, 450, 610.

3.41.277.8  (01-01-2015)
940 Pre-Document Preparation (Pre-Doc Prep)

  1. When preparing Forms 940 for the scanner, the most critical area for repair is the right side of the 940. If preprinted information is present in the upper right corner (where the DLN will be printed), do not cover (band-aid) that information. The printer will print the DLN to the left of the present printing,

  2. The Pre-Doc Prep function is responsible for the following on all Forms 940:

    1. Carefully removing all staples from the Forms 940, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (e.g.,, the return year, entity information, etc.).

      Note:

      Form ID number on page 2 of a duplex form if lost or damaged does not have to be replaced. The identifying information is on page 1.

    2. Line through any extraneous information located above the Form ID code (850108, 850109, 860108, 860109, 8701089, 870109, 880108, 880109, 890108, or 890109)

    3. Line out non-conforming Form ID numbers (e.g., page 2 has a Form ID 950110 instead of 950210 or a page 1 has a Form ID 950210 instead of 950110).

      CAUTION
      Do not use felt tip markers to line through information.
      Use a black or blue ink pen

      Note:

      Printed Fax information located at the top of the page does not need to be lined through

    4. Writing the last 4 digits of the EIN on page 2 (non-duplex) and/or Schedule A in the EIN block, if not present.

    5. Ensuring all pages are oriented in the correct direction and in sequential order (page 1, page 2, Schedule A, Schedule R, Schedule R Continuation Sheet) to be scanned.

    6. Repairing any rips, tears approximately 1 inch or larger holes that may cause the scanner to jam.

  3. The Pre-Doc Prep function is responsible for the following when processing "Perfect" batches of Forms 940:

    IF THEN
    A refund (Line 15 contains a money amount, "Apply to next return" or "Send a refund" box is checked) is batched as a non-refund Pull the return from the non-refund batch and merge into a refund batch using local procedures.
    Tax period is prior to 200612.

    Note:

    If statements like no payroll, no employees this quarter, natural disaster, or not liable are notated on the forms

    Pull return from the block and route to Code and Edit for perfection and processing via ISRP.

    Note:

    do not pull returns. Leave in pack or box and process as normal

    Form is completely illegible, half page, damaged Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
    Taxpayer has handwritten information on page 1 such as " Disaster" , "Final" , "Deceased " , "Out of Business"

    Note:

    If statements like no payroll, no employees this quarter, natural disaster, or not liable are notated on the forms

    Pull the return from the block and route to Code and Edit for processing, using local procedures.

    Note:

    Do not pull returns. Leave in pack or box and process as normal.
    The return does not contain a name and EIN.

    Note:

    If the return contains either a name or EIN, continue processing.

    Pull the return from the block and route to Code and Edit for processing using local procedures.
    Taxpayer completes the Form 940 information (entity and/or data) using, orange, or pink ink and/or printed on solid colored paper (blue, purple,) Pull the return from the block and merge into an "Imperfect" batch, using local procedures.

    Note:

    At the Service Center option these returns can be processed as OE Paper instead of "Imperfect " .

    Returns missing page 1 or page 2 Pull the return from the block and route to Code and Edit for perfection and processing using local procedures.
    The taxpayer used only page 1 of a duplex (two sided) return and a separate page 2 Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
    The taxpayer used only page 2 of a duplex (two sided) return and a separate page 1 Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
  4. The Pre-Doc Prep function is responsible for the following when processing "Imperfect" batches of Forms 940.

    IF THEN
    A refund (Line 15 contains a money amount) is batched as a non-refund Pull the return from the non-refund batch and merge into a refund batch using local procedures.
    Tax period is prior to 200612. Pull return from the block and route to Code and Edit for perfection and processing via ISRP.
    Form is completely illegible, half page, damaged, etc.
    • Repair and continue processing, if possible, otherwise,

    • Pull the return from the block and request it be processed as " OE Paper" ,

    • Use local procedures.

    The return does not contain a name and EIN.

    Note:

    If the return contains either a name or EIN, continue processing.

    Pull the return from the block and route to Code and Edit for processing using local procedures.
    The taxpayer completes the Form 940 information (entity and/or data) using, orange, or pink ink and/or printed on solid colored paper (blue, purple, etc.).
    • Photocopy the return to allow processing through SCRIPS

    • Consider the original Form 940 as an attachment.

    Note:

    At the Service Center option these returns can be processed as "OE Paper" instead of photocopying.

    Returns with a "X" or "/" through the entire page.

    Note:

    "If statements like no payroll, no employees this quarter, natural disaster, or not liable are notated on the form"

    The page with the "X" should be considered an attachment. If the entire return (page 1, page 2 Schedule A, and Schedule R) has an " X" or "/" , pull and route to Code and Edit for disposition.

    Note:

    "Do not pull returns. Leave in pack or box and process as normal."

    Return is missing page 1 or page 2 Pull return from the block and route to Code and Edit for perfection.
    The taxpayer used only page 1 of a duplex (two sided) return and a separate page 2
    • Photocopy the original duplex page 1

    • line through (X) the duplex page 1 and page 2, this now becomes an attachment

    • The photocopied page 1 and the separate page 2 (e.g.,, submitted by the taxpayer) will be sent for processing via SCRIPS

    The taxpayer used only page 2 of a duplex (two sided) return and a separate page 1
    • Photocopy the original duplex page 2

    • line through (X) the duplex page 1 and page 2, this now becomes an attachment

    • The photocopied page 2 and the separate page 1 (e.g.,, submitted by the taxpayer) will be sent for processing via SCRIPS

    1. Stamp the attachment(s)/envelope and return (in upper left margin) with the same sequence number. If there are multiple attachments, stamp the first attachment and staple the remaining attachments together.

    2. Place attachment(s)/envelope in a colored folder at the back of the block, maintaining sequential order.

    3. Insert SCRIPS breaker sheet (e.g.,, Form 1332 SC) at beginning of each folder.

    4. Individual folders should contain no more than 80 returns. If more that 80, sort into two folders.

  5. During scanning, certain documents may reject because the submissions are invalid. The scanning function will route these submissions (documents) to the Pre-Doc Prep function for disposition. The Pre-Doc Prep function is responsible for re-batching the documents and returning them for scanning. When returns are missing pages (page 1 or 2), route to Code and Edit for correspondence.

3.41.277.9  (01-01-2014)
Workstation Operations

  1. Refer to IRM 3.41.274, 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

  2. Whenever the IRM 3.41.274 and this IRM conflict, this IRM will take precedence.

3.41.277.10  (01-01-2015)
Forms Identification (FI) Function

  1. The scanner or system 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 specification for measurement, to homemade documents of varying formats. The FI function allows the workstation operator 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, 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 Original Entry (OE) Function Menu.

3.41.277.10.1  (01-01-2014)
FI QUICK START

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

  2. From the Original Entry (OE) Selection Menu, select FORMS IDENTIFICATION SELECTION MENU.

  3. From the FORMS IDENTIFICATION MENU select 940 Forms ID.

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

  5. If you need to stop FI:

    • Press the <CTRL>-P key combination (post-to-close) to end FI after completing the current UW.

    • Press the <CTRL>-P followed by F9 to suspend the block immediately.

      Note:

      For a complete list of key functions, See Exhibit 3.41.277-5

  6. The system returns you to the Forms Identification Selection Menu when you complete the last image in the UW.

3.41.277.10.2  (01-01-2015)
FI Processing

  1. If you can identify the image, make the appropriate letter or number selection from the template.

    FI Processing Template Choices
    1. - Form 940 Page 1 - 2014
    2. - Form 940 Page 1 - 2013
    3. - Form 940 Page 1 - 2012
    4. - Form 940 Page 1 - 2011
    5. - Form 940 Page 1 - 2010 or prior
    6. - Form 940 Page 2
    7. - Form 940 Schedule A - 2011 or later
    8. - Form 940 Schedule A - 2010
    9. - Form 940 Schedule A - 2009
    A - Form 940 Schedule R Page 1
    C - Form 940 Schedule R Continuation Page
    B - Breaker Sheet (F-1332)
    X - Remove

    Always press the <ACTION/Enter> key to complete a selection

  2. 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.

  3. Some unprocessable conditions are:

    • Not a Form 940

    • Form 940 revision 2005 or prior.

  4. To end a session, press <CTRL>P key combination to set post-to-close. The system returns you to the Forms Selection Menu when you complete the last image in the Unit-of-Work (UW).

3.41.277.11  (01-01-2014)
Original Entry (OE) Function

  1. The OE function is used to manually key enter data from both scanned images and from paper documents. The menus shown on the screen will vary depending on how your supervisor profiled you. For instance, if you are not profiled for the OE function, this option will be grayed on the Workstation Main Menu.

3.41.277.11.1  (01-01-2015)
OE from Image QUICK START

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

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

  3. From the OE Image Selection Menu, select 940 OE Image Selection Menu.

  4. From the 940 OE Image Selection Menu, select one of the following:

    • All 940s (1114x) OE Image

    • 940 Refunds (11141.11146) OE Image

    • 940 All Others (11140.11145) OE Image

    • 940 With Remit (11142, 11147) OE Image

  5. The first whole Unit-of-Work (UW), or first individual document (because an entire UW may not require OE from image) requiring OE opens. See Exhibit 3.41.277-1.

    1. The scanned image of the document will display on the left side of the workstation screen.

    2. Data will be input in the specific field window, displayed on the right side of the workstation screen.

  6. If an incorrect option was selected, press the <CTRL>-P key combination and then suspend this UW. Notify your supervisor.

  7. If the last data entered is not the last field of the page and there is no other data present on the page, press <F6> key to release a document and display the next template.

  8. Press the <CTRL>-P key combination (post-to-close) to end OE from Image.

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

3.41.277.11.2  (01-01-2015)
OE From Image Processing

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

    1. The Program field will show one of the following:

      Program (Displayed) Description (Not Displayed)
      11140 Perfect - All Other
      11141 Perfect - Refunds
        Perfect - With Remit
      11145 Imperfect - All Other
      11146 Imperfect - Refunds
      11147 Imperfect - With Remit
    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 UW that contains 80 documents, the Document field shows a count of "1 of 80" .

    4. The Pg field shows the relative count of the page of the document. For example, if it is Form 940 page 1, the Pg field will show 1 of 2;940 page 2 will show as "2 of 2."

    5. The Num field shows either "Nu" or blank, depending on whether you activate the embedded numeric keypad or not, respectively.

  2. In OE from image, you manually enter information into the template using a scanned image of the return as a source.

3.41.277.11.3  (01-01-2015)
OE From Paper QUICK START

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

  2. From the Original Entry (OE) Selection Menu, select OE Paper Selection.

  3. From the OE Paper Selection menu, select 940 OE Paper Selection Menu.

  4. From the OE Paper Selection Menu, select the form type:

    • 940 Refund (11146) OE Paper

    • 940 All Other (11145) OE Paper

    • 940 With Remit OE Paper

  5. If the wrong program was selected and the first page of the first document has not been completed, press the <ESC>key to cancel the entry. A window will display asking "Are you sure you want to cancel the inserted document? " Answer "YES" to go back to the 940 OE Paper Selection Menu.

3.41.277.11.4  (01-01-2015)
OE From Paper Processing

  1. In OE from Paper, the workstation operators will manually enter the information into the system and eliminate all transport processing.

  2. The reason a document is processed using OE Paper is because it cannot be scanned (multiple pages, writing too light, substitute forms, half pages, etc.)

  3. These documents should be batched separately and the BBTS Transmittal clearly marked as "OE PAPER" .

  4. Once the Workstation Operator has successfully completed steps 1 through 4 in IRM 3.41.277.11.3 OCR Scanning Operations Form 940, they will input the following information:

    • BBTS Number = this is the four digit Batch Number located in the upper right corner of the BBTS Transmittal.

    • Cycle Number = This is the last two digits of the Cycle located below the Batch No and Rel Date in the upper right corner of the BBTS Transmittal.

    • "Tax Year" = Format of the first document in block, example "11" or prior, "12" , or "13."

  5. A blank Form 940 template will be displayed for the first document in the block. You will input the information from the document starting with the DLN taken from the first document in the block which MUST contain 14 digits (e.g.,,17840102790000). When all fields have been input, press <F6> to get the next template.

    Note:

    OE Paper blocks must have a block number from 790 - 799 only.

    Note:

    (For tax year 2013 and subsequent). Once you have input the Schedule A or pressed <F6> a drop down window listing the "Next Page Selection"

    will appear. The options are 940, Schedule R, Schedule R Continuation, and End Block. You will not be able to input the Schedule R information if the tax period is prior to 2011. If you select Schedule R or Schedule R Continuation, you will need to press <F6> when all fields have been entered to either get another Schedule R, another Form 940 or to End Block.

  6. You will then be asked for the next sequence number (located in the 12th and 13th position of the DLN) for each additional document input (01, 02, 03, etc.). A sequence number cannot be skipped or repeated.

    Note:

    If a document has been misbatched or cannot be transcribed, pull the last document in the block and re-number with the sequence number of the removed document

  7. The system will return you to the 940 OE Paper Selection Menu when you release the last document in the UW.

  8. The Status Line at the bottom of the monitor screen contains the following information:

    • The Program field shows 11145 (All Other), 11146 (Refund) or(With-Remit).

    • The DLN field shows the DLN of the current document.

    • The SUB field shows the relative count of the document. The field will show "1 of 1" if this is the first document in the block. As each subsequent paper document is processed the count will increase to "2 of 2" , "3 of 3" , etc.

    • The Num Field either shows "NU" when in a numeric field or is blank when in an alpha/numeric field.

3.41.277.11.5  (01-01-2015)
Releasing a Unit-of-Work in OE

  1. For OE Image, when you release the last document in a UW, a question will appear asking if you want to release the UW.

    1. If you answer "YES" to the question in the window and <CTRL>-P has been pressed before releasing the UW, the OE Selection Menu will open.

    2. If you answer "YES" to the question in the window and <CTRL>-P has not been pressed, another UW will open.

    3. If you answer "NO" to the question in the window, the current block remains open for entry until you answer yes.

  2. For OE Paper, press <F8> to release (close) the UW.

    1. If you answer "NO" to the question window that opens, a template appears for additional Form 940 entry.

    2. If you answer "YES" to the question window, and have not issued a post-to-close, a Form 940 template appears to begin a new UW.

    3. If you answer "YES" to the question window, and have issued a post-to-close, the OE Selection Menu will open.

    4. To end an OE Paper block for Tax Year 2011 or prior, press <CTRL>P (Post to close) while entering but before releasing the last document in the UW. Once the last document is input, press <F8> and answer yes to "Do you want to release this UW?" To end an OE Paper block for Tax Year 2012 and subsequent, press <CTRL>P (Post to close) while entering but before releasing the last document in the UW. Once the last document is input, press <F6> to bring up the Next Page Selection Window. Select "End Block" option and answer yes to "Do you want to release this UW?"

3.41.277.11.6  (01-01-2015)
Selecting a Specific Unit-of-Work (UW) in OE

  1. A specific Form 940 UW may be selected for OE by following these steps:

    1. From the OE Selection Menu, enter the numeric code for OE Selection Block. The menus shown on the screen will vary depending on how your supervisor profiled you. For instance, if you are not profiled for the OE function, this option will either not display or be grayed out on the menu.

    2. If an incorrect option is selected from the OE Selection menu, press the <CTRL>-P key combination and then suspend the UW.

    3. From the Open Block/UW window, enter the first 11–digits of the DLN from the Form 940.

    4. Press the <ACTION/ENTER> key.

    5. The designated Form 940 opens. Enter data using the instructions found in

3.41.277.12  (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.

3.41.277.12.1  (01-01-2014)
DV From Image QUICK START

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

  2. From the DV Selection Menu, select 940 DV Selection Menu.

  3. From the 940 DV Selection Menu, select one of the following:

    • All 940s (1114x) DV

    • 940 Refunds (11141.11146) DV

    • 940 All Others (11140.11145) DV

    • 940 With Remit (11142.11147) DV

  4. The first unit-of-work opens and the cursor stops at the first highlighted field.

  5. Press the <CTRL>-P (post-to-close) key combination to end the current Unit-of-Work (UW) upon completion of DV from Image.

  6. The system will return you to the Data Validation (DV) Selection Menu when you release the last document.

3.41.277.12.2  (01-01-2014)
Selecting a Specific Unit-of-Work (UW) in DV

  1. To begin DV on a specific UW of Form 940 documents, open that UW by doing the following:

    1. From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens.

    2. In the DV Selection Menu window, type the numeric code for Select Block. The DV Selection Menu closes and an "Open Block/UW" window opens.

    3. Enter the first 11 digits of the DLN from the batch transmittal.

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

    5. A Select Block or Suspended Block in DV will require the operator to restore the "Auto ON" mode.

  2. The procedures for performing DV from Select Block on Form 940 documents are identical to performing DV from Image of Form 940 documents once the UW is opened.

3.41.277.12.3  (01-01-2015)
Releasing a Unit-of-Work in DV

  1. For DV Image, when you release the last document in a UW, a question will appear asking if you want to release, the UW.

    1. If you answer "NO" to the question window that opens, operator stays in current unit of work, a template appears for additional Form 940 entry.

    2. If you answer "YES" to the question window, and have not issued a post-to-close, a Form 940 template appears to begin a new UW.

    3. If you answer "YES" to the question window, and have issued a post-to-close, the DV Selection Menu will open.

3.41.277.13  (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 the items will always apply to specific situations in either function.

  2. Use the following guidelines in determining if scanned information needs to be corrected:

    IF AND THEN
    Field contains scanned information Scanned information is correct and in the correct field Press <Enter> to proceed to the next field.
    Scanned information is correct but in the incorrect field

    Note:

    Ensure there is a space between "percent and the name in the In Care Of Name. See 3.41.277.13.4(3)"

    Delete the scanned information using <F3> and enter the correct information using the criteria in the subsections below

    Note:

    Ensure there is a space between "percent and the name in the In Care Of Name. See 3.41.277.13.4(3)"

    Scanned information is in correct field but is incorrect Delete the scanned information using <F3> or move to the incorrect information and fix it using the criteria in the subsections below
    Field does not contain any information Image contains information for the field Enter the information for the field using the criteria in the subsections below
    Image does not contain any information for the field. Leave the field blank.
  3. 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 as shown in Exhibit 3.41.277-3 to help avoid this situation.

  4. Error Messages — Error messages with information are often helpful to correct the error and may be found in the Status Line. Most 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.

  5. 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. For additional information on Function Keys refer to Exhibit 3.41.277-5.

  6. Skip Key - The skip key will be used to bypass Code and Edit fields (during OE and DV). It will also allow the operator to go to the most used state codes (CA, FL, IL, MI, NY, PA, TX) on Schedule A (during OE only). Move from any blank Line in Column (a) on Schedule R or Schedule R Continuation Page to Column (b) on the Sub-Total Line (Line 16 on Schedule R page 1 or Line 26 on Schedule R Continuation Page).

  7. Use the following guidelines in determining the form year.

  8. Up Arrow Key - Allows the operator to go backwards between pages, one field at a time, instead of jumping to the top of the previous document.

  9. Prior Revision Forms - If Code and Edit has placed an asterisk(*) to the left of a line number and entered a different number to the left, input the money amount from the original line on the new line number. (2011 revision shows Line 7 with an asterisk(*) and 7a has been written to the left. First press <F4>, then enter the 11 for the year (when necessary) to get the 11 format. Enter the money amount into Line 7a.

    IF AND THEN
    A box indicating FORM LAYOUT YEAR appears 1. The Form year is 2014
    2. The Form year is 2013
    3. TheForm year is 2012
    4. The Form year is 2011 5.The Form year is 2010
    1. Enter 2014
    2. Enter 2013
    3. Enter 2012
    4. Enter 20115. Enter 2010

    Unable to be determined by Form Year 1. The Form has line 7
    2. The Form does have lines 7a-7e
    3. The Form does not have lines 7a-7e
    1. Enter 2013 or 2012
    2. Eenter 2011
    3. Eenter 2010

3.41.277.13.1  (01-01-2014)
Money Fields

  1. All money fields are dollars and cents.

  2. Enter negative amounts (identified with a minus (-) before the amount or the amount is within brackets), where allowed, by leading the amount with a hyphen.

  3. If a negative money amount appears in a positive only field, enter amount as positive.

  4. Enter money amounts as follows:

    1. If dollars and cent amount is present, enter as is.

    2. If a dollar amount is present and no cents are present, enter dollar amount and two zeros for cents.

    3. If a dollar amount is present and it is followed by a line, dash or hyphen, enter dollar amount and two zeros for cents.

    4. If a dollar amount is present and the cents is lined through, enter dollar amount and two zeros for cents.

    5. If there is a single numeric digit in the cents column or following the period, enter the digit followed by a zero.

    6. If there are 3 or more digits in the cents column or following the period, Enter the first two digits.

    7. If money amount is larger than 15 numeric characters, enter only the first 15 characters.

    8. If money amount is a negative zero (e.g.,, -00, -0.00. -00.00, etc.), it MUST be removed, press <F3> to clear the field and then press <ACTION/Enter>.

  5. If two or more money amounts are on the same line, press <F3> to clear the field, and then press <Action/Enter>, unless otherwise instructed.

  6. If the money amount is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image" ).

  7. If after suspending for "Poor Quality Image" you are still unable to determine the correct money amount, press <F3> to clear the field and then press <ACTION/Enter>.

3.41.277.13.2  (01-01-2014)
Illegible Name Control

  1. When the Name control is illegible, enter four hyphens " - - - -" , if the EIN is present. If EIN is not present, delete the document as "Unprocessable 940. "

3.41.277.13.3  (01-01-2014)
Name Control/Check Digit

  1. If the EIN is unaltered on a preprinted label and the Check Digit is presented, enter the Check Digit, if legible. Otherwise, enter the Name Control. If Name Control is presented instead of a Check Digit, always use the name control.

3.41.277.13.3.1  (01-01-2014)
Check Digit

  1. Enter the two letters shown above the tax year on the label.

  2. If the check digit has been lined through or circled, enter the name control.

3.41.277.13.3.2  (01-01-2014)
Name Control

  1. Press <Action/Enter> only for the Check Digit field. The system will position the cursor on the Name Control field.

  2. If the Name Control presented for verification ties into the name on the Name Line, Trade Name Line or percent Name Line, leave the generated Name Control. If the generated Name Control does not tie into the above lines or if it is blank, enter the name control edited on the return. If the return does not contain an edited name control, follow the instructions below.

  3. Enter the Name Control. (See Document 7071A for Name Control Determination). You do not need to press <Action/Enter> if the Name Control is four characters.

  4. If the Name Control is less than four characters, enter those shown and press <Action/Enter>.

  5. The Name Control generally consists of the first four significant characters of the taxpayers name. The first character must be alpha or numeric, and the remaining characters can be letters, numbers, an ampersand (and) or a hyphen (-).

    Note:

    If an invalid character is used in the name line, ignore the special character when determining the Name Control.

  6. If more than one Name Control is edited or no Name Control is edited and you can not determine the correct Name Control, enter four hyphens ("- - - -" ) in the Name Control field.

3.41.277.13.4  (01-01-2014)
In Care of Name

  1. An "In Care of Name" can be identified by the presence of a "percent" (percent sign) or "C/O" followed by a name.

  2. Search the Name Line, Trade Name Line and Street Address for an "In Care of Name" .

  3. Enter percent, space, and then the name immediately following the " percent" or "C/O" indicator.

    Note:

    If the" percent" line is sent for verification and all of the information to the right of the "percent" sign is correct, it is not necessary to remove any information that may appear to the left of the "percent" . If all the information to the right of the "percent" is not correct, clear the field and enter the correct information.

  4. Some forms have IRS labels printed under the National Change of Address (NCOA) program. These returns can be identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the entity area. These labels do not contain a check digit and are not considered an IRS pre-printed label. The "percent" information MUST BE entered if present.

  5. Valid characters are alphas, numerics, "-" hyphen, "and" ampersand, and "percent" percent sign. The field length is 35 positions long. You must spell out any other symbols (e.g.,, "$" should be input as "Dollar" ).

  6. If the "In Care of Name" is illegible, enter "percent-" which will send the document to Error Resolution System (ERS)for additional work.

  7. If the document contains an IRS pre-printed label without changes to the "percent" name line, leave blank.

    Note:

    On IRS pre-printed labels if the only change is to the "In-Care-Of (percent)" information, leave the street, city, state and zip code fields blank.

3.41.277.13.4.1  (01-01-2014)
Entering Name Lines

  1. Enter the information exactly as shown from the name block on the document except as instructed below:

    1. Enter ampersand (and) for the word "and" or "or" .

    2. Space for a period

    3. Never enter two consecutive spaces.

    4. Space within a true last name where shown.

    5. Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

    6. Omit slash (/) if shown in name line. Space for a slash.

    7. Enter a hyphen (-) where shown. Do not space before or after the hyphen.

3.41.277.13.5  (01-01-2014)
Code and Edit Marks

  1. Edit marks and their descriptions are as follows:

    Code and Edit Mark Descriptions
    EDIT MARK DESCRIPTION
    "*" (Asterisk) The "*" is used to delete tax data or to indicate that an item is not to be transcribed.
    • For money amounts, enter the amount written to the left of the " *" , when applicable.

    • For Line Numbers, enter the money amount on the new line number.

    • When an "*" appears in the Entity portion of the return, enter all information (characters) that are not lined through.

    Circle
    • Used to delete the Received Date and other erroneous edit marks such as CCC, Action Code, tax periods, etc.

      Note:

      A circle can be used to delete any field except for money amounts.

    Underline
    • Used to identify a Name Control that is to be entered.

    Line Through or circle
    • Used to delete Entity information that should not be entered, including a check digit.

    "/" (slash) or "X"
    • A "/" (slash) or "X" through an entire page indicates the page is to be deleted.

    • If the" /" or "X" is on Page 1 and/or Page 2, delete the document as "Unprocessable 940" .

    • For all other pages, including Schedule A (except as described below), delete the page as" Unprocessable Attachment" .

    • For Schedule A, if the "/" (slash) or "X" is only through Part 1 or Part 2, this indicates the information in that part should not be input.

    Bracket (parentheses) or "—" (minus) Indicates an amount is to be entered as negative.

3.41.277.13.6  (01-01-2015)
Code and Edit Fields

  1. Code and Edit fields are listed and described in Exhibit 3.41.277-1

  2. Code and Edit fields along with page 1 of the image will be presented to the Operator for (Imperfect) 11145, 11146, or 11147 and (Perfect) 11140, 11141, or 11142.

  3. Press the Skip Key (<Page/Skip>) to get out of the Code and Edit fields (during OE and DV)

  4. Computer Conditions Codes (CCC) will be written either to the right of "You MUST fill out both pages of the form and SIGN IT" , in the center of the return below Line 15 or in the bottom middle margin of the return. The Data Transcriber will be responsible for entering all CCC edited on the return.

    Note:

    If CCC "G" , " 5" , "9" , and/or "F" is displayed in the CCC field and the box is not checked, or the box has an asterisk (*) edited to the left of it, or the CCC is not edited on the bottom of the return, remove the CCCs from the field. Also, make sure the box(es) is not checked erroneously.

  5. The following Computer Conditions Codes (CCC) will automatically generate:

    IF THEN
    "Amended" box is checked Generate CCC "G"
    "Successor employer" box is checked Generate CCC "5"
    "No payments to employees in 20XX" box is checked Generate CCC "9"
    "Final" box is checked Generate CCC "F"
    "Form ID" code starts with "86" Generate CCC "P"

    Note:

    CCC "G"

    the system will prompt for the following fields if they are flagged for OE: Name Control/Check Digit, Tax Year, Received Date, CCC, Correspondence Received Date and the Schedule R fields. These fields must be transcribed if present.

    Note:

    CCC "F" and "G" will require sight verification by the Operator.

  6. The IRS Received Date, often referred to as Received Date, is the date when a document is first received by the IRS. It is stamped or edited on page 1 of the return.

  7. An "Official Received Date Stamp" shall consist of no less than:

    1. The "Received Date which is either stamped or edited on page 1 of the return." .

    2. "Month" — alpha or numeric characters.

    3. "Day" — two digits: 01–31. (for example, can be -1, 1, or 01)

    4. "Year" — two or four digits.

    5. Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or

    6. A functional area within one of these sites (e.g.,, Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Consolidated Imaging System (CIS), Accounts Management (AM), etc.).

  8. The Received Date is input in MMDDYY format. For Example:

    • Mar -7, 2013 is input as 030713,

    • Jun 09, 2013 is input as 060913,

    • Oct 10, 2013 is input as 101013, etc.

    .

  9. The "Received Date" has to be an "Official" stamp or be edited on the return. If the return contains multiple received dates, enter the earliest received date that is not circled.

    Note:

    If the Received Date is handwritten, it DOES NOT have to have the word "Received."

  10. If the returns contains a "Post Mark Date" and a "Received Date" , and the Received Date has been circled, leave the field blank.

  11. If the Post Mark Date is the only date on the document, enter 022222.

  12. If the Received Date is incomplete, illegible, an invalid day of the month, or a future date, enter 022222. If unsure if the received date should be input, enter 022222.

3.41.277.13.7  (01-01-2014)
Employer Identification Number (EIN)

  1. For Schedule R, see Exhibit 3.41.277-2. The EIN must be 9 numeric characters or blank.

  2. For Schedule R, see Exhibit 3.41.277-2. If the EIN is more than or less than 9 digits, illegible, missing, or multiple EIN's, press <F3> to clear the field and <Action/Enter>.

    Note:

    A return must contain an EIN or Name Control to be processable, If the return contains either the EIN or Name Control, continue processing. However if the return does not contain an EIN nor Name Control (both are blank), delete the document as " Unprocessable 940"

3.41.277.13.8  (01-01-2015)
Address Elements

  1. With the implementation of the Enhanced Entity Index File (EEIF) a window may appear asking "Is Address changed?" . This message includes the "In Care Of" name line, street address, city, state and zip code. If the document contains an IRS pre-printed address with no changes, you should answer "NO" . You should answer "YES" if the IRS pre-printed address contains changes (including percent name line).

  2. If the return contains an IRS pre-printed label without changes to the street address, city, state or ZIP, all these fields should be left blank during OE and/or DV. If any of the fields contain information, press <F3> and <ACTION/Enter> to remove the information from the field.

  3. If the return contains an IRS pre-printed label without changes to the percent name line but contains a change to the address, leave the percent name line blank and enter the street address, city, state and ZIP.

  4. Some forms have an IRS label printed under the National Change of Address (NCOA) program. These returns can be identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the address. These returns do not contain Check Digits and are not considered to be an IRS pre-printed label, therefore all percent and street information must be entered.

  5. Enter the street address from the return. See Exhibit 3.41.277-8

    1. Never enter "local" as the first word in the street address. Enter any information to the right of "local" .

    2. If the only street address is local, leave the street address, city, state and zip code blank. If any of the fields contain information, press <F3> and <Action/Enter> to remove the information from the field.

    3. If the street address contains only the DBA, Trade Name or business name, leave the street address, city, state and zip code blank. If any of the fields contain information, press <F3> and <Action/Enter> to remove the information from the field.

    4. If the street address contains an EIN or SSN, DO NOT input this information. If the only street address is the EIN or SSN, leave the street address, city, state and zip code blank.

  6. Enter street abbreviations as shown in See Exhibit 3.41.277-3. Note: Do not abbreviate proper names of the street in the street address field.

  7. If the street address and/or city are illegible, suspend the UW as "Poor Quality Image" . If you are unable to correct the street address and/or city from the paper document, leave the address field, city field, state field and zip code field blank. If necessary, press <F3> and <ACTION/Enter> to remove any information that may be in the fields.

    Note:

    If any of the address fields are blank, excluding the percent name line, they all must be blank.

  8. If the street address and/or city are missing, leave the address field, city field, state field and zip code field blank. If necessary, press <F3> and <ACTION/Enter> to remove any information that may be in the fields.

    Note:

    If any of the address fields are blank, excluding the percent name line, they all must be blank.

  9. If return contains a US Possession or other foreign address, delete the document as "Unprocessable 940" .

  10. If an address is input during OE or DV, all elements (street, city, state and zip code) must be entered.

  11. If two street addresses are present with the same city, state and zip code, enter the first street address

  12. If two addresses are present with different cities, states and zip codes, enter the first address.

  13. If there is a Street address and a PO Box, enter the PO Box. Both "POB" and "PO Drawer" should be treated as if they read PO Box.

  14. If a document has PO BOX, POB, PO Drawer or Post Office Box, you can enter an asterisk (*) followed by a space in the first two positions of the street address instead of "PO BOX" . It is not necessary to change "PO BOX" to an asterisk if "PO BOX" was scanned.

    Example: Enter As:
    PO Box #24 * (space) 24
  15. Omit "In care of" Symbol (percent) if shown with an address.

  16. Always enter "AND" if an ampersand (and) is shown in the address line.

  17. If @ is shown in the street address, enter "AT"

  18. Major City Codes listed in See Exhibit 3.41.277-4 may be used. 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.

  19. If North, South, East or West is shown as part of the city name, use the standard abbreviation (i.e.,, North = N, South = S., etc.). Do Not use a major city code in this instance unless found in Exhibit 3.41.277-4. Example: East Lansing, Mi = ET and South Bend, IN = SB.

    Example: Enter As:
    West Miami W Miami
    North Ogden N Ogden
  20. If city is present, it must be all alpha. For example, enter 29 Palms as TWENTY NINE PALMS.

  21. Enter standard abbreviations for states.

  22. If the system presents all nine digits of the zip code and they are correct, accept them. If there is a change to be made only the first five digits of the zip code need to be entered.

  23. 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 Status Line. Follow the screen prompts to accept this code or to enter a different code.

  24. If there is no zip code but a state is present, press the <ACTION/Enter> key in the zip code field. The system will generate the default zip code for that state.

  25. If the state does not match the zip code presented, delete the zip code and generate the default zip code for this state.

  26. If both the state and zip code are blank, leave the street address, city, state and zip code blank. If necessary, press <F3> and <ACTION/Enter> to remove any information that may be in the fields.

  27. APO, DPO or FPO addresses must be transcribed with the appropriate two-character state code followed by the corresponding unique five-digit zip code.

    1. When APO, DPO or FPO are used, do not enter any other data in the city field.

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

    1. ZIP CODE STATE CODE
      340 AA
      090–098 AE
      962–966 AP


    Enter all APO/DPO/FPO addresses as follows:

    Example Enter As
    APO New York, NY 091XX APO AE 091XX
    FPO San Francisco, CA 962XX FPO AP 962XX
    DPO Miami, Fl 340XX DPO AA 340XX

3.41.277.13.9  (01-01-2014)
Poor Quality Image

  1. Occasionally the Image of the return presented to the OE or DV Operator is unreadable. Some reasons for this are:

    • Writing on Image is too light,

    • Image is too dark to read the writing,

  2. When working in OE Image or DV Image, if you cannot determine the data for "any" field including the name, street address, city, state and zip code, suspend the UW as " Poor Quality Image" . (<F9>; press "S" ; select "Poor Quality Image" )

  3. The Lead Data Transcriber/designated employee will review the Work Status Report for suspended "Poor Quality Image" items and pull the original return/document from the block and give to the employee that suspended the UW.

  4. The employee will resume the suspended block, correct the data using the paper return and then give the paper return back to the Lead Data Transcriber/designated employee.

  5. The Lead Data Transcriber/designated employee will refile the return in its original block.

3.41.277.13.10  (01-01-2014)
Unprocessable Conditions

  1. Currently some returns cannot be processed via SCRIPS or must be processed as OE paper.

  2. All returns determined to be unprocessable should be deleted as "Unprocessable 940" for the Pull-Doc Report. (<Ctrl>-<RecDELChr>; select "Unprocessable 940" )

  3. Listed below are some of these conditions:

    1. Return does not contain an EIN and Name Control (if either one of the EIN or Name Control is present, continue processing).

    2. Returns containing a U.S. Possession or foreign address. (These returns will be processed via ISRP).

    3. Appears form was folded/cut off and all transcription lines are not available for input.

    4. Forms other than Form 940. (These returns will be processed using the appropriate SCRIPS program or via ISRP).

    5. Form has an "X" or "/" across the entire page without an explanation.

    6. The tax period is 200512 or prior. (These returns will be processed via ISRP).

3.41.277.14  (01-01-2014)
Math Validations - Form 940

  1. Line 9 - If present and Line 11 is also present, send to DV for sight verification.

  2. Line 11 - If present and Line 9 is also present, send to DV for sight verification.

  3. Line 12 - Should equal the sum of Lines 8, 9, 10 and 11. If not, sight verify Lines 7 (or 7a in 2012 only), 9, 10, 11, and 12, but only if these lines have not been previously verified.

  4. Line 14 - Should equal the difference between Line 12 minus Line 13. If not, send to DV for sight verification.

  5. Line 15 - Should equal the difference between Line 13 minus Line 12. If not, send to DV for sight verification.

  6. Line 15 check box -Verify if box was picked up correctly. If box is checked, ensure the box contains an "X" . If box should not be checked, remove the "X" .

  7. SCRIPS shall perform column balancing for each money amount column for each Schedule R page to the first sub-total line of the page (Line 16 on first page, Line 25 on Continuation page). SCRIPS shall display "Column out of balance by: $xxx.xx."

3.41.277.15  (01-01-2014)
Other Validations

  1. Use the following If/Then chart to determine the need to input the Third Party Designee information:

    IF THEN
    The "Yes" box is checked
    1. Input an "X" in the "Yes" box and input the Personal Identification Number (PIN) in the PIN box.

    2. If the PIN is more than 5 characters (alpha and/or numeric) enter the first five characters only.

    3. If the PIN is less than 5 characters, enter all available characters and leave the rest blank.

    4. If the Personal Identification Number is not available or is illegible, leave blank.

    The "No" box is checked Leave the "Yes " box blank. Input the PIN, if present, using the information in 2 through 4 above.
    The "Yes" and "No" boxes are both checked Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.
    Neither "Yes" or "No" box is checked Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.

    Note:

    If both the Yes and No boxes are checked, the " Yes" box will be sent to the operator for verification.

  2. SCRIPS will attempt to determine the presence of a signature in Part 7 on page 2. If it detects a signature is present it will continue processing. If it does not detect a signature, it will display a message to the DV/OE operator.

  3. Returns generated from the Account Management Services (AMS) being sent for processing may not have a signature. If there is an indication, in the signature area, CIS or AMS-Do Not Correspond for Signature, and the return has a CCC "3" , DO NOT input Action Code 225. If the return does not have a CCC "3" , input Action Code 225.

  4. If a valid signature is on an attachment this will be indicated by placing an "asterisk" (*), or notating "signature on file" , or notating "signature on attachment" , etc., in the signature box. These will be considered a valid signature.

  5. Very often a preparer will mark the signature line with an " X" indicating where the taxpayer should sign the return. When this happens:

    IF AND THEN
    An "X" is shown in the "SIGN your name here" box There is a name shown in the "Print your name here" box DO NOT correspond for a signature.
    An "X" is shown in the "SIGN your name here" box There is NOT a name shown in the "Print your name here" box Correspond for a signature using AC 225.
  6. A signature of an individual, officer, partner, duly authorized agent, etc. affixed by rubber stamp, mechanical device, or computer generated software to a return is acceptable. The signature may appear on either " Sign your name here" or "Print name and title" line. A signature refers to the name of the individual who attests that the information on the return is true, correct and complete.

    Note:

    Rev Proc. 2005–39 sets out the circumstances under which facsimile signatures may be used for Form 940. This provision allows for the use of a Mechanical Device. A Mechanical Device includes typewritten signature, or those made by a computer output device (e.g.,, laserjet, inkjet, and dot matrix printers).

  7. Use The information in (3) through (7) to determine if ERS Action Code (AC) 225 is needed:

    IF THEN
    Message "Is a signature present" displays on the screen.

    Note:

    This box could be located in the center of page 2 or next to the signature area on page 2.

    • If signature is present in Part 7, answer "YES" .

    • If signature is not present, answer "No" and enter AC 225, if not already present or AC 211 if edited in the lower left corner of page 1.

      Note:

      AC 211 will always take precedence over AC 225.

    Note:

    If you accidently answer No and the signature is present, DO NOT enter an "Action Code" .

  8. SCRIPS will send Line 1a for validation when both Line 1a and Line 1b are blank, or if a Schedule A is attached with Part 1 containing any entries.

  9. SCRIPS will send Line 1a for verification if the state code is missing.

  10. SCRIPS will send Line 2 for verification if box is marked.

  11. SCRIPS will send Schedule A for validation if Part 1 contains multiple boxes that are checked.

  12. SCRIPS will send Page 1 Line 2, Page 1 Line 11 and Schedule A Part 2 Line 2a for verification if Line 1a contains "MI" or if Schedule a Part 1 has marked the box for "MI" .

    Note:

    If Line 2 box is presented for verification and it is blank, check the box.

  13. SCRIPS shall flag for sight verification any negative money amount on any Schedule R. If amount is still negative, accept/output negative amount.

  14. SCRIPS shall flag any money amount for sight verification that contains just a single one "1."

  15. SCRIPS shall flag any money amount that is not numeric (excluding blank).

  16. SCRIPS shall flag for sight verification any money amount that is over one million dollars.

  17. SCRIPS shall flag each Schedule R page where the Schedule R Employer EIN does not equal the EIN on page 1 of the 940. Display message "Employer EIN inconsistent. Please verify."

  18. SCRIPS will require Tax Year be validated during DV if it was not input during OE processing.

  19. OE Paper: SCRIPS will place the input/entered Name Control on the generated image on Name Line 1

  20. OE Paper: SCRIPS will place the input/entered In Care of Name Line on the generated image on the Trade Name Line.

  21. SCRIPS will require the FUTA Wages lines on the Schedule A to be verified if the amount is over $1.00.

3.41.277.16  (01-01-2015)
Post Document Prep

  1. Using the "DLN Output Report" from the tape run, pull the blocks for each listed batch, counting each block to be sure each listed, and only the listed, DLN on the "Output Report" is present.

  2. Re-print the updated Form 1332 from BBTS. (It should include the actual DLN assigned by SCRIPS).

  3. Provide a copy of the "FI-DLN Cross Reference Report" and the "940 Pull Document Report" .

  4. Provide the appropriate cart card for listing programs by batches on the cart (ERS date card).

  5. If documents are received in "stat boxes" , Post-Doc Prep will be responsible for placing the documents in Gusset Folders before releasing the work to Error Resolution.

  6. Documents that were sent to the "Scanner Reject Bin" will be placed in a colored or white folder in the first slot of the batch cart or the first stat box for each batch. Post-Doc Prep should:

    1. Remove the documents from the batch cart or first stat box.

    2. Review the batch (all blocks) to ensure all pages associated with the documents have been pulled.

    3. Write the program number associated with the documents on the first document or on a routing slip and route the documents to Code and Edit/Batching for processing.

      Note:

      If the documents need to be batched as "ISRP" , include that information on the routing slip.

  7. The Post-Doc Prep process MUST be completed with-in 24 hours of output.

  8. FI/DLN Cross Reference Report

    1. Some documents coming from SCRIPS will not have a sprayed DLN but will have a 6 digit FI number and either the first 11 digits of the Block DLN (first 10 FI documents) or the first 8 digits of the Block DLN (all remaining FI documents in the block). Using the DLN cross-reference report, locate the electronically-assigned DLN and enter it on Page 1 of the Form 940 (writing the DLN on page 2 and Schedule A is optional). See Exhibit 3.41.277-6

    2. Place the return (page 1, page 2 Schedule A, and Schedule R) in ascending sequence number order within the block.

    3. The Form 1332 must be notated for any document (sequence number) that is moved in the batch (e.g.,, FI999999). Example : if sequence 32 has been renumbered to sequence 99, in the box for sequence 32 notate "moved to 99"

    4. If document is missing, research "Document Review" on the SCRIPS system to determine if document should be in the block or if it was deleted. If document has not been deleted, review entire block/batch for the missing document. If unable to locate the document, print a copy of the return from SCRIPS and place it in the block. This process should be done only as a last resort.

    5. Circle the Document count on Form 1332.

    6. For "Perfects" , place the BBTS generated Form 1332 in the gusset folder with the appropriate Forms 940 on "Perfect " documents.

    7. For "Imperfects" , remove the SCRIPS breaker sheet from the "Imperfects" and replace with the BBTS generated Form 1332. Route the SCRIPS breaker sheets back to SCRIPS Pre-Doc Prep area.

    8. Ensure the attachments in colored/white folders belong with the documents in the gusset folder.

  9. Occasionally, as a result of a block of returns having a high unrecognized page 1 problem, a second block DLN will be assigned. The new DLN can be located on the FI/DLN Cross-reference Report. When this occurs:

    1. Pull the return (page 1, page 2 and Schedule A, and Schedule R),

    2. If block is "Imperfect" , pull associated attachments and place inside a blue folder,

    3. Perfect the DLN on the returns,

    4. Print Form 1332,

    5. Prepare a gusset folder writing/stamping the DLN on it,

    6. Place the return (page 1, page 2 and Schedule A, and Schedule R) and blue folder (attachments) inside the gusset folder,

    7. Place the gusset folder in the proper DLN sequence order in the batch.

  10. The 940 Pull Document Report is a report that lists all documents that were deleted by the scanner, the scanner operator or the data transcriber. See Exhibit 3.41.277-7

    1. The Pull Doc report will need to be printed after every output by the person locally designated to do so. Each item on the report must be reviewed. Only pull returns when all pages have been deleted. Never pull the return if both page 1 (XX01) and page 2 (XX02) is not listed on the report. If only page 3 (XX03) and/or page 4 (XX04) and/or page 5 (XX05) is listed on the report, DO NOT pull the return. If the complete return is not being pulled, leave other deleted pages in the batch where they were located.

      Note:

      If unsure of action to be taken (e.g.,, page 2 and page 3 listed but page 1 is not listed, page 1 and page 3 is listed but page 2 is not listed, page 2 is listed but page 1 is not listed), research "Document Review" on the SCRIPS system to determine if document was deleted or not.

    2. The report will reference each item to be pulled listing the batch number, block number, DLN or FI reference number, and how it was deleted (Systemic, OE, DV, etc.).

      IF THEN
      The DLN is present Locate the document (page 1, page 2, Schedule A, Schedule R and attachments) within the block. It will not necessarily be in sequential order.
      1. Notate on Form 1332 the document/return has been deleted.

      2. Line thru the DLN on the document/return (Page 1, Page 2 and Schedule A, and Schedule R). If two DLNs are present, place a band-aid over both DLNs on page 1, page 2 and Schedule A, and Schedule R.

      3. Maintain pulled documents/returns in program order and route to Batching/Code and Edit for perfection and processing

      Note:

      When sending work to Batching, a note must be placed on the work identifying it to be batched as SCRIPS OE Paper.

      An FI number is present Locate the item to be pulled within the block
      1. If the pulled item is page 1, search for page 2, Schedule A and attachments associated with page 1. Pull these even if not listed on the Pull Doc Report. Line through the FI number/DLN and associate with page 1. Maintain integrity (program) and route to Batching/Code and Edit for perfection and processing.

      2. If the item to be pulled is a page 2 and/or Schedule A (page 1 is not on list), attempt to associate with a valid page 1 in the block. It is the centers option if the page 1 DLN needs to be written on the page 2 and/or Schedule A. If unable to locate a valid page 1, line through the FI number on both page 2 and Schedule A and route to Batching/Code and Edit for perfection and processing.

      Note:

      When sending work to Batching, a note must be placed on the work identifying it to be batched as SCRIPS OE Paper.

      Neither a DLN or FI number is present Locate the block to be pulled.
      1. Remove the block from the batch.

      2. Line thru all DLNs and/or FI numbers on all documents/returns including page 2 and/or Schedule A, or Schedule R, within the block. If two numbers are present, place a band-aid over all numbers on page 1, page 2 Schedule A, and Schedule R.

      3. Maintain pulled documents in program order and route to Batching/Code and Edit for perfection and processing.

      Note:

      Occasionally the reason a document was deleted is because the "FORM ID" code, located in the upper right margin, is incorrect (e.g.,, Page 2 has a Form ID of 850106, 860106, etc.). When this happens, black out the Form ID code prior to sending for processing.

    CAUTION
    Do not use felt tip markers to black out information.
    Use a black ink pen or pencil.
  11. Once the FI DLN Cross-reference Report and 940 Pull Document Report processing has been completed do the following:

    1. For "Perfects" place the BBTS generated Form 1332 in the gusset folder with the appropriate Forms 940.

    2. For "Imperfects" remove the SCRIPS breaker sheet and replace it with the BBTS generated Form 1332. Route the SCRIPS breaker sheets to the Pre-Doc Prep function.

    3. Circle the document/return count on Form 1332 (the next number after the last sequence number assigned). The only exception is if the last sequence number is 99.

    4. Ensure the attachments in colored folders for Imperfects belong with the documents/returns in the gusset folder.

    5. Write or stamp the DLN on the gusset folder.

    6. Make sure the documents/returns within the gusset folder are in sequential DLN order. Post Doc Prep is responsible for ensuring the DLN is legible on page 1 of all of the documents/returns. If necessary, correct or rewrite the DLN to make it readable. (Writing the DLN on page 2, Schedule A or Schedule R is optional)

      Note:

      If necessary, rewrite the DLN in the right margin of the return.

    7. Ensure the blocks within the batch are in DLN order in the stat box or on the batch cart.

    8. Route the completed batches to the ERS Control Unit.

Exhibit 3.41.277-1 
Transcription Sheet

The table below explains the screen prompts, description and instructions for the Entity portion of the return, Code and Edit fields and other Miscellaneous fields.

Name, Address, Code and Edit and Miscellaneous Fields
OE/DV Screen Prompt Description Instructions
Check Digit Check Digit Enter the Check Digit if present. If not present, press <Action/Enter> key. Refer to IRM 3.41.277.13.3.1 for complete instructions.
Name Control Name Control If Check Digit is not present, enter the Name Control. Refer to IRM 3.41.277.13.3.2 for complete instructions.
EIN Employer Identification Number Enter the EIN from the preprinted label or from the EIN box. Refer to IRM 3.41.277.13.7 for complete instructions.
In Care Of Name In Care Of name line Enter "percent" , space, and then the name immediately following the "percent" sign or "C/O" indicator. If document contains an IRS pre-printed label, without changes, leave blank. If the information is illegible, enter "percent-" . Refer to IRM 3.41.277.13.4 for complete instructions.
Address Street Address Enter the street address, if present. Refer to IRM 3.41.277.13.8 for complete instructions.
City City Enter the city or Major City Code as appropriate. Refer to IRM 3.41.277.13.8 for complete instructions.
State State Enter the standard state abbreviation. If Major City Code is entered, this field is bypassed. Refer to IRM 3.41.277.13.8 for complete instructions.
Zip Code Zip Code Enter the ZIP code. If missing press <Action/Enter> to generate the generic ZIP code. Refer to IRM 3.41.277.13.8 for complete instructions.
Rec Date Received Date Enter the 6 digit received date in MMDDYY format. Ignore the Century "20" . The received date is shown on page 1 of the return. If the received date is incomplete or illegible, enter 022222. Refer to IRM 3.41.277.13.6 for complete instructions.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

Comp Cond Computer Condition Code Enter information edited, stamped or underlined to the right of You MUST fill out both pages of this form and SIGN IT, in the center below Line 15, or in the bottom middle margin, after generated codes if present. If the entered CCC is invalid, delete the invalid code and continue processing the valid codes. Valid codes are D, J, R, F, G, O, P, W, X, 3, 4, 5, 7, 9 or blank. Refer to IRM 3.41.277.13.6 for complete instructions.

Note:

For CCC "G, the system will prompt for the following fields if they are flagged for OE: Name Control/Check Digit, Tax Year, Received Date, CCC, and the Schedule R fields. "

ERS Action ERS Action Codes Will be computer generated or entered from bottom left corner as edited. Valid codes are 211 through 499. AC 211 takes precedence over all other Action Codes
Type of Return Type of Return box Enter an "X" in all boxes marked by the taxpayer.
Tax Year Tax Year (1) Enter the edited tax year, (2) The tax year from the tax year in the title of the form, (3) The tax year from the preprinted label, or (4) Information written by the taxpayer. (5) If unable to determine the tax year, post to the current year.

Note:

The tax year must be 200612 and subsequent.

Exhibit 3.41.277-2 
Transcription Sheet (Page 1, Page 2, Schedule A, Schedule R, and Schedule R Continuation Sheet)

The tables below show the screen prompts, description and instructions for the Form 940 page 1, page 2 Schedule A, Schedule R, and Schedule R Continuation Sheet

Form 940, Page 1
OE/DV Screen Prompt Description Instructions
Line 1a Paid State Unemployment Tax in one state only. Enter the two digit state code.
(1) If the state code is missing and line 1b is blank, enter the state code from the entity section of the return.
(2) If Line 1a is presented for verification and Line 1b is marked, leave Line 1a blank.
(3) If Line 1a is presented for verification and Line 1b is blank, enter the information from Line 1a or from the entity section if Line 1a is blank.
(4) If the state code is missing or illegible in the entity section of the return, leave blank.
(5) If the state code is "Invalid," take from the entity area.

Note:

If you see a state code "ZZ" , leave blank.

Line 1b Paid State Unemployment Tax in more than one state. Enter an "X" if box is marked.
Line 2 Paid Wages in Credit Reduction State (1) Enter an "X" if box is marked.

Note:

Enter the " X" only if the box is presented during input or validation.

Line 7/7a Total taxable FUTA wages paid Enter amount from Line 7/7a

Note:

iIf 2010 and prior or 2012 and 2013.. Enter amount from Line 7a if for 2011 only.

Line 7b FUTA wages paid before 7/1/2012 Enter amount from Line 7b

Note:

Enter the amount from line 7b for tax year 2011 forms only. If Tax Year is 2006-2010 or 2012-2014, field will not display to operator.

Line 7c   Enter amount from Line 7c

Note:

Enter the amount from line 7c for tax year 2011 forms only. If tax Year is 2006-2010 or 2012-2014, field will not display to operator.

Line 7d FUTA wages paid after 6/30/2012 Enter amount from Line 7d

Note:

Enter the amount from line 7d for tax year 2011 forms only. If Tax Year is 2006-20101 or 2012-2014, field will not display to operator.

Line 7e   Enter amount from Line 7e

Note:

Enter the amount from line 7e for tax year 2011 forms only. If Tax Year is 2006-2010 or 2012-2014, field will not display to operator.

Line 8 FUTA tax before adjustments Enter amount from Line 8

Note:

Enter the amount from line 8 for tax year 2011 subsequent. If Tax Year is 2006-2010, field will not display to operator.

Line 9 All FUTA wages were excluded from state unemployment tax. Enter amount from Line 9
Line 10 Some FUTA wages were excluded from state unemployment tax or any state unemployment tax was paid late. Enter amount from Line 10
Line 11 Credit Reduction from Schedule A Enter amount on Line 11.

Note:

Enter the amount from line 11 for tax year 2010 and subsequent. If Tax Year is 2006-2009, field will not display to operator.

Line 12 Total FUTA after adjustments. Enter amount on Line 12.
Line 13 FUTA tax deposited Enter amount on Line 13
Line 14 Balance due Enter amount on Line 14.
Line 15 Overpayment Enter amount on Line 15.
Line 15 box Send a refund Enter an "X" if only the "Send a refund" box is checked. If both boxes are checked, no box is checked, or "Apply to next return" box is checked, leave blank.
Form 940, Page 2
OE/DV Screen Prompt Description Instructions
1st Quarter 1st Quarter FUTA tax liability Enter amount on Line 16a.
2nd Quarter 2nd Quarter FUTA tax liability Enter amount on Line 16b.
3rd Quarter 3rd Quarter FUTA tax liability Enter amount on Line 16c.
4th Quarter 4th Quarter FUTA tax liability Enter amount on Line 16d.
Third-Party Yes Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? Enter an "X" if "Yes" box only is checked. If both boxes are checked or the "No" box is checked, leave blank. IRM Reference 3.41.277.15 for complete instructions.
Third-Party PIN Third-Party PIN Enter the Third Party Designee’s ID number as shown. Refer to IRM 3.41.277.15 for complete instructions.
Prep PTIN Preparer /PTIN Enter as shown. This entry is the "Preparer TIN" , which consists of the letter " P" , followed by 8 numeric.

Note:

If information appears other than in designated box (i.e.,, stamp information) enter it.

If incomplete, illegible, more or less than 9 characters, press <F3>to clear the field and <ACTION/Enter>. If more than one PTIN, enter the first one only.
Firms EIN Firms EIN Enter 9 numeric characters.

Note:

If information appears other than in designated box (i.e.,, stamp information) enter it

. If not available, illegible, more or less than 9, press <F3> to clear the field and <Action/Enter>.
Prep Phone Prepares Telephone Number Enter the Preparer’s Telephone Number..
1. If the number contains 11 digits and the first digit is 1, skip the first digit and input the remaining 10 digits.
2. For all other 11 digits numbers, or numbers with less than 10 digits, or numbers with more than 11 digits, or numbers that are illegible; press <F3> to clear the field and <ACTION/Enter>.

Note:

If information appears other than in designated box (i.e.,, stamp information) enter it.

Signature Signature Presence Enter "Y" for Yes, or "N" for No. Refer to IRM 3.41.277.15 for complete instructions.
Form 940, Schedule A

Note:

Lines 2a through 2i below are for 2010 and prior years only

OE/DV Screen Prompt Description Instructions
State Code States where unemployment was paid this year
Enter an "X" in every box (to the left of the State abbreviation) marked by the taxpayer. If no boxes are checked leave blank.

Note:

It is not mandatory every state have a money amount and is not mandatory every money amount have a state box checked. Enter as shown.

FUTA Wages

Note:

This field only displays if the State is a Credit Reduction state for Tax Year entered on page 1 of return.

FUTA Taxable Wages Enter amounts from FUTA Taxable Wages column that corresponds to the State Code.

Note:

It is not mandatory every state have a money amount and is not mandatory every money amount have a state box checked. Enter as shown.

FUTA Wages (Line 2a) See Note above Wages paid in a credit reduction state Enter amounts from line 2a
FUTA Wages (Line 2c) See Note above Wages paid in a credit reduction state Enter amounts from line 2c
FUTA Wages (Line 2e) See Note above Wages paid in a credit reduction state Enter amounts from line 2e
FUTA Wages (Line 2g) See Note above Wages paid in a credit reduction state Enter amounts from line 2g
FUTA Wages (Line 2i) See Note above Wages paid in a credit reduction state Enter amounts from line 2i
Form 940, Schedule A    
OE/DV Screen Prompts Description Instructions
Lines 27 - 43 States where unemployment was paid this year and FUTA Taxable Wages. Enter an "X" in every box marked by the taxpayer. If no boxes are checked, leave blank Enter amounts from FUTA Taxable Wages column that correspond to Lines 27 through 43.

Note:

It is not mandatory every state have a money amount and is not mandatory every money amount have a state box checked. Enter as shown.

Form 940, Schedule A    
OE/DV Screen Prompts Description Instructions
Lines 44 - 53 States where unemployment was paid this year and FUTA Taxable Wages. Enter an "X" in every box marked by the taxpayer. If no boxes are checked, leave blank Enter amounts from FUTA Taxable Wages column that correspond to Lines 44 through 53.

Note:

It is not mandatory every state have a money amount and is not mandatory every money amount have a state box checked. Enter as shown.

Form 940 Schedule R    
OE/DV Screen Prompts Description Instructions
EIN Employer EIN from top of page Enter the Employer EIN from the top of the page. a. If Schedule R EIN is different from EIN on page 1, the screen will display the EIN from page 1 and "Employer EIN inconsistent, Please Verify" will display on the bottom of the screen. b. Correct any invalid characters, press <ACTION/Enter>. c. If EIN on Schedule R was entered correctly and is different from the EIN on page 1, press <ACTION/Enter>. d. If the Schedule R EIN is blank, press the <DUP> key. This will duplicate the EIN from page 1 of the form. e. If the number is incomplete or illegible, input the available numbers and insert a period in the remaining spaces (e.g.,, 91.111.11 or 911111...) f. If the EIN from the Schedule R and page 1 is missing, enter 9 periods.
Line 1 (through Line 15 and/or Line 25), Column a. Clients Employer. Identification Number EIN Enter the Clients EIN from Line 1 through 15 and/or Lines 1 thru 25 on Continuation Sheet, column A. a. EIN must be 9 positions. Valid characters are 0–9 and period (.) b. If number is more than nine (9) numeric, enter only the first nine (9) digits. c. If any number is illegible, enter a period (.) in place of the number (Example: 91.1..111). d. If the number is incomplete, input the available numbers and put a period in the remaining spaces. e. If the number is missing, put in nine (9) periods. e. Cannot be blank if money amounts are present on same line.
Line 1 (through Line 15 and/or Line 25), Column c. State abbreviation from Line 1a of Form 940 or Schedule A (Form 940) Enter the state code from Line 1 through 15 and/or Lines 1 through 25 on Continuation Sheet, Column b.
Line 1 (through Line 15 and/or Line 25), column c. Clients Taxable FUTA wages for each EIN. Enter the money amount from Line 1 through 15 and/or Lines 1 through 25 on Continuation Sheet, Column c.
Line 1 (through Line 15 and/or Line 25), Column d. Clients Total Adjustment to FUTA tax for each EIN. Enter the money amount from Line 1 through 15 and/or Lines 1 through 25 on Continuation Sheet, Column d.
Line 1 (through Line 15 and/or Line 25), Column e. Clients Credit reduction amount for each EIN. Enter the money amount from Line 1 through 15 and/or Lines 1 through 25 on Continuation Sheet, Column e.
Line 1 (through Line 15 and/or Line 25), Column f. Clients Total FUTA Tax after Adjustments for each EIN. Enter the money amount from Line 1 through 15 and/or Lines 1 through 25 on Continuation Sheet, Column f.
Line 1 (through Line 15 and/or Line 25), Column g. Clients Total FUTA Tax deposited AND paid for each EIN. Enter the money amount from Line 1 through 15 and/or Lines 1 through 25 on Continuation Sheet, Column g.
Line 16 (Line 26 on Continuation Sheet) Column c through Column g. Clients Subtotal Enter the money amount from Line 16 (Line 26 on Continuation Sheet) for columns c through g.
Line 17, Column c through Column g. Combined totals from Line 26 of all Continuation Sheets. Enter the money amount from Line 17 for columns c through g.
Line 18, Column c through Column g. Total amounts for employees of the agent. Enter the money amount from Line 18 for columns c through g.
Line 19, Column c through Column g. Total of Lines 16, 17 and 18 Enter the money amount from Line 19 for columns c through g.

Exhibit 3.41.277-3 
Street Abbreviations

Street abbreviations that must be used when it is necessary to reduce the address to 35 characters. It is not necessary to abbreviate any word if the address is less than 35 characters (including spaces). However, if the word is abbreviated or spelled out, it must agree with the chart below.

Note:

Abbreviate North, South, East and West only when it is used as a direction of a street, avenue, etc.

Street Abbreviations
WORD ABBREVIATION
Air Force Base AFB
Alley ALY
Annex ANX
Arcade ARC
Apartment APT
Avenue AVE
Basement BSMT
Bayou BYU
Beach BCH
Bend BND
Bluff BLF
Bottom BTM
Boulevard BLVD
Branch BR
Bridge BRG
Brook(s) BRK(S)
Building BLDG
Burg(s) BG(S)
Bypass BYP
Camp CP
Canyon CYN
Cape CPE
Causeway CSWY
Center(s) CTR(S)
Circle(s) CIR(S)
Cliff(s) CLF(S)
Club CLB
Common CMN
Corner(s) COR(S)
Course CRSE
Court(s) CT(S)
Cove(s) CVE(S)
Creek(s) CRK(S)
Crescent CRES
Crest CRST
Crossing XING
Crossroad XRD
Curve CURV
Dale DL
Dam DM
Department DEPT
Divide DV
Drive(S) DR(S)
East E
Estate(s) EST(S)
Expressway EXPY
Extension(s) EXT(S)
Fall(s) FL(S)
Ferry FRY
Field(s) FLD(S)
First 1ST
Flat(s) FLT(S)
Floor FL
Ford(s) FRD(S)
Forest FRST
Forge(s) FRG(S)
Fork(s) FRK(S)
Fort FT
Freeway FWY
Front FRNT
Garden(s) GDN(S)
Gateway GTWY
Glen(s) GLN(S)
Green(s) GRN(S)
Grove(s) GRV(S)
Hanger HNGR
Harbor(s) HBR(S)
Haven HVN
Heights HTS
Highway HWY
Highway Contract HC
Hill(s) HL(S)
Hollow HOLW
Inlet INLT
Island(s) IS(S)
Junction(s) JCT(S)
Key(s) KY(S)
Knoll(s) KNL(S)
Lake(s) LK(S)
Landing LNDG
Lane LN
Light(s) LGT(S)
Loaf LF
Lobby LBBY
Lock(s) LCK(S)
Lodge LDG
Lower LOWR
Manor(s) MNR(S)
Meadow(s) MDW(S)
Mill(s) ML(S)
Mission MSN
Motorway MTWY
Mount MT
Mountain(s) MTN(S)
Neck NCK
North N
Northeast NE
Northwest NW
Office OFC
One fourth, One quarter 1/4
One half 1/2
Orchard ORCH
Overpass OPAS
Parkway PKWY
Passage PSGE
Penthouse PH
Pines PNES
Place PL
Plain(s) PLN(S)
Plaza PLZ
Point(s) PT(S)
Port(s) PRT(S)
P.O. Box OR *  
Prairie PR
Private Mail Box PMB
Radial RADL
Ranch RNCH
Rapid(s) RPD(S)
Rest RST
Ridge(s) RDG(S)
River RIV
Road(s) RD(S)
Room RM
Route RTE
Rural Route RR
Second 2ND
Shoal(s) SHL(S)
Shore(s) SHR(S)
Skyway SKWY
South S
Southeast SE
Southwest SW
Space SPC
Spring(s) SPG(S)
Spurs SPUR
Square(s) SQ(S)
Station STA
Stravenue STRA
Stream STRM
Street(s) ST(S)
Suite STE
Summit SMT
Terrace TER
Third 3RD
Throughway TRWY
Trace TRCE
Track TRAK
Trafficway TRFY
Trail TRL
Trailer TRLR
Tunnel TUNL
Turnpike TPKE
Underpass UPAS
Union(s) UN(S)
Upper UPPR
Valley(s) VLY(S)
Viaduct VIA
View(s) VW(S)
Village VLG
Village(s) VLGS
Ville VL
Vista VIS
Walks WALK
Walls WALL
Well(s) WL(S)
West W

Exhibit 3.41.277-4 
Major City Codes

Alphabetical listing of Major Cities Codes (MCC) in city order.

Major City Codes
CITY STATE MCC 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 ME AA 043
Augusta GA AG 309
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
Clarkesville 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 SC FE 295
Florence AL FC 356
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
Harrisburg PA HG 171
Hartford CT HD 061
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, 722
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 320, 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
La Cruces NM LZ 880
Lafayette IN LF 479
Lafayette LA LL 705
Lake Charles LA LC 706
Lakeland FL LK 338
Lakewood CO LW 800, 802, 804
Lancaster PA LP 176
Lansing MI LG 489
Laredo TX LD 780
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
N. Little Rock AR NL 721
Naperville IL NP 605
Nashau NH NS 030
Nashville TN NA 372
New Bedford MA ND 027
New Brunswick NJ NB 089
New Haven CT NH 065
New Orleans LA NO 701
New York NY NY 100-102
Newark NJ NK 071
Newport News VA NN 236
Newton MA NE 024
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
Oak Park IL OP 603
Oakland CA OA 946
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 Alta 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
Sante 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
St Joseph MO XM 645
St Louis MO SL 631
St Paul MN SU 551
St Petersburg FL SP 337
Stamford CT ST 069
Staten Island NY SI 103
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
Topeka KS TP 666
Torrance CA TN 905
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 OH WO 444
Warren MI WR 480
Warwick RI WW 028
Washington DC DC DC 200, 202-205, 569
Waterbury CT WT 067
Waterloo IA WL 507
West Allis WI WA 532
West Palm Beach FL WP 334
West Valley City UT WC 841
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 3.41.277-5 
Function Key List

Function Key Descriptions
Function Key Description
<F2> Deletes the characters in the current field to the right of the cursor position.
<F3> Deletes all characters in the field and places the cursor at the beginning of the field. This is a toggle key and used only in DV.
<F4> Allows the operator to change the Form year on a Form 940 that was mis-recognized. When the <F4> key is pressed, ;the operator will receive a prompt to enter a 2 digit year. If the Forms year is 2010 or earlier, enter "10." If the Form year is 2011, enter "11." If the Form year is 20123, enter "12." Once the year is entered, the appropriate fields will be displayed.
<F5> Allows the operator to move the entry field so that it appears in different places relative to the area on the scanned image.
<F6> Releases a document and brings up the next document in the block or unit-of-work. In DV, a document can only be released if all necessary work is completed.
<F7> Allows the operator to go back and review previous documents in the block or unit-of-work.
<F8> Releases a block or unit-of -work. A block or unit-of-work can only be released if all necessary work is completed.
<F9> Allows the operator to either interrupt or suspend a block or unit-of-work on which the operator is currently working.
<F10> Returns to the current document after pressing <F7> or <Home> to go to a preceding document.
<F13> or <Display> Displays the Magnified Image Strip for current field.
<F14> Allows the operator to override existing entry.
<F15> Allows the operator to disable and enable highlighting for image fields as needed.
<F16> Rotates the image 180 degrees
<ATL>-X Returns to the previous menu
<CTRL> - <AUTO> Auto is a toggle that turns the Auto Mode on and off. When Auto is on, the cursor automatically moves from the current field to the next field requiring perfection. When Auto is off, the cursor manually moves through every field using the cursor movement keys.
<CTRL> - <CHR→> Moves the cursor to the right one character position from the current position. When this key is held down, the movement is repeated.
<CTRL> - <CORR>

Note:

The operator must use the <CORR> key on the Main keypad.

Places the keyboard in Overstrike Mode. The keyboard is normally in Overstrike Mode; however, certain function keys such as <INS CHR> take the keyboard out of Overstrike Mode. (See <INS CHR>)
<CTRL> - DEL REC>; CTRL> - <Delete>; <CTRL> - <Del> Deletes a document from a block or unit-of-work.
<CTRL> - <ALPHA> and arrow keys Allows the operator to move the image strip when it is not lined up. Will hold the position for the current image.
<CTRL> - <F3> Will clear any field containing a "?" automatically.
<CTRL> - <F4> Allows the Operator to display the FI number assigned at scanning.
<CTRL> - <F7> Moves the cursor to the last edit field or last flagged field, on the prior document in DV. In OE, places cursor in last field on previous document.
<Page/Skip> The skip key can be used to bypass the Code and Edit fields (during OE and DV) and it will allow the operator to go to the most used state codes (CA, FL, IL, MI, NY, PA, TX) on Schedule A (during OE only).
<CTRL> - <TAB> Moves the cursor to the preceding field. If the cursor is on the first field of a document, pressing this key combination causes the cursor to move to the first field of the preceding document.
<CTRL> - B Places the cursor at the beginning of the previous word in current field.
<CTRL> F Places the cursor at the beginning of the next word in current field.
<CTRL>L Reduces the image strip (after pressing <CTRL><M>) that appears above the entry field.
<CTRL>-M Enlarges the image strip that appears above the entry field.
<CTRL> - P Notifies the system to stop work on the current function at the end of the current block or unit -of-work. When work is completed, the menu window of the function appears.
<CTRL> -↓ Moves the cursor to the first character in the last field that is enabled at the bottom of a template.
<CTRL> - ↑ Moves the cursor to the first character in the first field that is enabled at the top of a template.
<ACTION> (Main Keypad) or <Enter>(Numeric Keypad) Accepts the contents of the current field or allows the release of a field without entering any data and moves to the next field.
<Ctrl><ALPHA> - ↑↓→← (arrows) Allows the operator to move the image strip when it is not lined up. Will hold the position for the current image.
CHR ← Moves the cursor to the left one character position from the current position. When this key is held down, the movement is repeated.
<DEL CHR> or <Delete> (Main Keypad) and <Del> (Numeric Keypad) Deletes the character at the current cursor position.

Note:

If the operator uses the <Del> key in the Numeric Keypad, the Num Lock Mode must be off.

<DUP> Copies the data from the same field on the previous document.
<ESC> If a menu or window selection was made in error and the wrong window opens, press <ESC> to escape back to the previous menu or window.
<INS CHR> (Main Keypad) or <Insert> (Central Keypad) or <Ins> ( Numeric Keypad) Inserts a character to the left of the current cursor position. Since this is a toggle key function, it must be turned off by pressing one of these keys again.
<Num Lock>(Numeric Keypad) Turns the Main Keypad Numeric Mode on and off, including the embedded keypad.
<Numeric> (Main Keypad) Can be toggled off and on so that "Alpha character may be entered in numeric fields" or "Numeric characters may be entered in Alpha-numeric fields."
<Page Down> (Main Keypad) or <Pg Dn>(Numeric Keypad) OE and DV - move between page 1, page 2 and Schedule A of Form 940. Document Review - Displays the next or previous document.

Note:

This also applies to Schedule R.

<Page Up> (Main Keypad) or <Pg Up>(Numeric Keypad) OE and DV - Move between Schedule A, page 2 and page 1 of Form 940. Document Review- Displays the previous or next document.

Note:

This also applies to Schedule R.

<Print Scrn> Prints the current screen display.
<TAB> Moves cursor to the next field: When the cursor moves to the next field, the contents of the current field are accepted by the system.
Key (central or Numeric Keypad) Moves cursor to next field when Auto is off. When Auto is on, the cursor moves to the next required field in the template.
↑ key (Central and Numeric Keypad) or <CTRL>-<TAB> Allows operator to move cursor to the beginning of a preceding field.

Note:

Num Lock key must be off

The ↑ (up arrow) on the Central keypad allows the operator to go backwards between pages/documents one field at a time.
←Key (Central and Numeric Keypad) or <CTRL>-<FLD> (Main keypad) or Home (Central or Numeric Keypad)

Note:

Home is valid during DV only.

Positions the cursor at the left most position in a field.

Note:

When the left arrow key in the Central or Numeric Keypad is used the <Num Lock> key must be off.

→ Key ( Central and Numeric Keypad) or <FLD→> (Main Keypad) or End (Central and Numeric Keypad)

Note:

End is valid during DV only.

When Auto is on, positions the cursor at the right most position in a field. The operator can use five different keys to perform this function.

Note:

When the Right Arrow Key in the Numeric Keypad is used the <Num Lock> key must be off.

Exhibit 3.41.277-6 
FI/DLN Cross Reference Report

IPS10670 940 FI/DLN Cross Reference Report Ogden Service Center
Run Date: Wednesday, January 14, 2010 06:40:48 Page# 1
------------------------------------------------------------------------------------------------------------------------
Output File ID: 501801      
Program Number: 11140      
Batch Scan Block # Seq. # New Block # Seq #
-------- ------------------- ---------- ------------------ ----------
0556 29840010027 000001 29840010027 86
    000006   87
    000008   88
    000012   89
    000020   90
  29840010028 000024 29840010028 86
    000028   87
    000033   88
    000037   89
4240 29840013032 000061 29840013032 86
    000067   87
    000070   88
    000072   89
8483 29840009073 000344 29840009073 93
    000346   94
    000348   95
    000350   96
    000352   97
    000355   98
    000360   99
    000362 29840009075 0
    000365   1
    000367   2

Exhibit 3.41.277-7 
Pull Document Report

  940 Pull Document Report Page # 1
  for Output File: 102201 on 01/16/2010
Batch Block # Doc. DLN/FI # Page # Document/Block Delete Reason
-------- ------------------- ----------------------- ----------- -----------------------------------------
0568 17840011055 1784001105570 850106 Document deleted during OE; Sc
0568 17840011055 1784001105570 850206 Document deleted during OE; Sc
0568 17840011055 1784001105570 850306 Document deleted during OE; Sc
0568 17840011055 000261 850106 Document has been deleted syst
0570 17840011063 000059 700206 Document deleted during OE; DO
0570 17840011063 1784001106347 850206 Document deleted during OE; Sc
0570 17840011063 1784001106347 860106 Document deleted during OE; Sc
0570 17840011063 1784001106347 860307 Document deleted during OE; Sc
0570 17840011064 000069 700207 Document deleted during OE; DO
0570 17840011064 000071 700207 Document deleted during OE; DO
0570 17840011064 000074 700207 Document deleted during OE; DO
0570 17840011064 000076 700207 Document deleted during OE; DO
0570 17840011065 000090 700207 Document deleted during OE; DO
0570 17840011065 1784001106513 870107 Document has been deleted syst
0570 17840011065 1784001106513 870307 Document has been deleted syst
0570 17840011066 000117 700207 Document deleted during OE; Sc
0570 17840011066 000128 700207 Document deleted during OE; DO
0570 17840011066 000129 700207 Document deleted during OE; Sc
0570 17840011066 1784001106665 850107 Document has been deleted syst
0570 17840011066 1784001106669 870107 Document has been deleted syst
0570 17840011066 1784001106669 870307 Document has been deleted syst
0570 17840011068 1784001106827 850107 Document deleted during OE; Sc
0570 17840011068 1784001106827 850207 Document deleted during OE; Sc
0570 17840011069 000194 700207 Document deleted during OE; DO
0570 17840011069 000199 700207 Document deleted during OE; DO
0570 17840011069 000202 850207 Document has been deleted syst

Exhibit 3.41.277-8 
Valid Characters

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

Specific Entry Valid Characters
Name Control (1) Alpha (A-Z)
(2) Numeric (0-9)
(3) Hyphen (-)
(4) Ampersand (and)
(5) Maximum 4 Characters
 
In Care of Name Line (1) Alpha (A-Z)
(2) Numeric (0-9)
(3) Hyphen (-)
(4 )Ampersand (and)
(5) In Care OF (percent)
(6) Space
(7) Blank
(8) Maximum 35 Characters
 
Address Line (1) Alpha (A-Z)
(2) Numeric (0-9)
(3) Hyphen (-)
(4) Slash (/)
(5) Asterisk (*) only valid in the first position for PO Box
(6) Space
(7) Maximum 35 Characters
 
City Line (1) Alpha (A-Z)
(2) Space
(3) Maximum 22 Characters
 
State Line (1) Alpha (A-Z)
(2) Maximum 2 Characters
 
ZIP Code (1) Numeric (0-9)
(2) Maximum 9 Characters
 
Money (data) Fields (1) Numeric (0-9)
(2) Hyphen (-) Negative amounts
(3) Maximum 15 digits
 
State Abbreviation (1) Alpha (A-Z)
(2) Maximum 2 characters
 
Third Party ID Number (1) Alpha (A-Z)
(2) Numeric (0-9)
(3) Maximum 5 Characters
 
Paid Preparer PTIN (1) Alpha (P in the first position)
(2) Numeric (0-9)
(3) Maximum 9 Characters
 
Paid Preparer EIN (1) Numeric (0-9)
(2) Maximum 9 numerics
 
Preparer Phone (1) Numeric (0-9)
(2) Maximum 10 numerics
 

More Internal Revenue Manual