3.42.5  IRS e-file of Individual Income Tax Returns

Manual Transmittal

August 29, 2014

Note:For Calendar Year 2015, IRS e-file processing of individual income tax returns begins January 31, 2015.

Purpose

(1) This transmits revised IRM 3.42.5, Electronic Tax Administration, IRS e-file of Individual Income Tax Returns.

Material Changes

(1) Editorial changes including dates, reference materials and IRM number changes were made throughout this section of the IRM.

(2) IRM 3.42.5.1.1(2), changed IRM reference from IRM 131.7 to IRM 13.1.7.

(3) IRM 3.42.5.1.1(4), changed Policy Procedures/Guidance to TAS Favorites.

(4) IRM 3.42.5.1.2(1), changed prescribed to described.

(5) IRM 3.42.5.1.2(2), deleted extra Providers.

(6) IRM 3.42.5.1.2(2) caution, spelled out CAF to Centralized Authorization File.

(7) IRM 3.42.5.2.1(1), revised paragraph.

(8) IRM 3.42.5.2.1(2), created new paragraph.

(9) IRM 3.42.5.3, added new paragraph 5.

(10) IRM 3.42.5.3(1), added the note.

(11) IRM 3.42.5.3.1(2), new paragraph.

(12) IRM 3.42.5.3.1(3), spelled out ERO to Electronic Return Originator and TP to taxpayer.

(13) IRM 3.42.5.4(1), deleted alpha list.

(14) IRM 3.42.5.8(1), revised paragraph.

(15) IRM 3.42.5.9(1), changed the word previously to Prior to Tax Year 2008.

(16) IRM 3.42.5.9(3), deleted therefore.

(17) IRM 3.42.5.9.1.1(1), changed the words pieces of information to of the following.

(18) IRM 3.42.5.9.1.1(2), changed the words December 31, 2013 to the end of the year.

(19) IRM 3.42.5.9.1.1(3), revised Tax Year 2012 to the prior tax year.

(20) IRM 3.42.5.9.1.1(5), deleted In addition.

(21) IRM 3.42.5.9.1.1(6), revised to a bullet list.

(22) IRM 3.42.5.9.1.1(6), added a note..

(23) IRM 3.42.5.9.1.1(7), added (ERO).

(24) IRM 3.42.5.9.1.1(8), changed IRM reference to IRM 3.42.5.9.1.3(5).

(25) IRM 3.42.5.9.1.2(1), deleted Either way a.

(26) IRM 3.42.5.9.1.2(7), added title to IRM reference.

(27) IRM 3.42.5.9.1.3, added a new paragraph 6 and subsequent paragraphs were renumbered.

(28) IRM 3.42.5.9.1.3(7b), changed IRM reference to IRM 3.42.5.9.1.3(4).

(29) IRM 3.42.5.9.1.4(3), added a new last bullet.

(30) IRM 3.42.5.9.4, revised the tax years in the title to 2007 and 2013.

(31) IRM 3.42.5.9.4.1, revised tax year in the title and paragraph 1 to 2006.

(32) IRM 3.42.5.9.4.2, revised tax year in the title to 2007.

(33) IRM 3.42.5.9.4.2, deleted any reference to Form 8453.

(34) IRM 3.42.5.9.4.3, revised tax year in the title to 2013.

(35) IRM 3.42.5.9.11(1), in the first bullet change 2004 to 2007.

(36) IRM 3.42.5.9.12(4), fifth bullet changed Day to Date.

(37) IRM 3.42.5.9.12.7(2a), revised paragraph to add line numbers for 1040, 1040A and 1040EZ.

(38) IRM 3.42.5.9.13(1), spelled out CPL to Cycle Proof Listing.

(39) IRM 3.42.5.9.15(4), added CC in front of command code ELFUP.

(40) IRM 3.42.5.9.17, revised to add Tax Year 2014 paragraph and subsequent paragraphs were renumbered.

(41) IRM 3.42.5.9.17(2), revised to a bullet list.

(42) IRM 3.42.5.9.17(3), revised to a bullet list.

(43) IRM 3.42.5.9.17(4), revised to a bullet list.

(44) IRM 3.42.5.11.1.1(3), spelled out EFINs to Electronic Filer Identification Number.

(45) IRM 3.42.5.11.1.2 (2c), revised paragraph.

(46) IRM 3.42.5.12.1.1(2), spelled TEP to Tape Edit Processor.

(47) IRM 3.42.5.12.1.2(1), revised second bullet.

(48) IRM 3.42.5.13(1) , deleted chart.

(49) IRM 3.42.5.14.2.1, changed Coordinate to Coordinator in the title.

(50) IRM 3.42.5.14.2.1(2), deleted EFS Bulletin Board.

(51) IRM 3.42.5.14.2.3(2), deleted on the bulletin board and revised paragraph.

(52) IRM 3.42.5.14.2.3(3), deleted paragraph and combined with paragraph 2.

(53) IRM 3.42.5.15(1), added Publication 4164 - Modernization e-File (MeF) Guide for Software Developers and Transmitters.

(54) IRM 3.42.5.16(1), sixth bullet changed Registered User Portal to Integrated Enterprise Portal .

(55) IRM 3.42.5.16.1(2), changed Registered User Portal (RUP) to Integrated Enterprise Portal (IEP).

(56) IRM 3.42.5.16.4(6), sixth bullet changed Registered User Portal (RUP) to Integrated Enterprise Portal (IEP).

(57) IRM 3.42.5.16.5(3), revised note.

(58) IRM 3.42.5.16.6(3), revised filing dates.

(59) IRM 3.42.5.16.6(4), changed 2010 to 2011 and deleted last sentence.

(60) IRM 3.42.5.16.6(5), changed Tax Year 2013 to Tax Year 2014.

(61) IRM 3.42.5.16.6(6), deleted paragraph.

(62) IRM 3.42.5.16.6(7), deleted paragraph and chart.

(63) IRM 3.42.5.16.7(1), added calendar days to sentence.

(64) IRM 3.42.5.16.7(2), in the bullets change 2014 to 2015.

(65) IRM 3.42.5.16.7(3), deleted last bullet.

(66) IRM 3.42.5.17, changed Registered User Portal (RUP) to Integrated Enterprise Portal (IEP) in the title.

(67) IRM 3.42.5.17(1), changed Registered User Portal (RUP) to Integrated Enterprise Portal (IEP) and RUP to IEP.

(68) IRM 3.42.5.17(2), changed RUP to IEP.

(69) IRM 3.42.5.17(3), changed Registered User Portal (RUP) to Integrated Enterprise Portal (IEP).

(70) IRM 3.42.5.17(3), second bullet changed e-help Desk Assistors to Electronic Products and Services Support (EPSS).

(71) IRM 3.42.5.17.1(5), changed Registered User Portal (RUP) to Integrated Enterprise Portal (IEP) and RUP to IEP.

(72) IRM 3.42.5.17.4(1g), deleted wording in parenthesis.

(73) IRM 3.42.5.17.4(1k), spelled out the percent sign.

(74) IRM 3.42.5.18.2(2), revised the & sign to and.

(75) IRM 3.42.5.18.3(1), fourth bullet changed Help Desk Assistors to Electronic Products and Services Support (EPSS).

(76) IRM 3.42.5.18.4, tridoc was deleted and all subsequent tridocs were renumbered.

(77) IRM 3.42.5.18.4(4), sixth bullet, added if applicable.

(78) IRM 3.42.5.18.7, deleted this tridoc and all subsequent tridocs were renumbered.

(79) New IRM 3.42.5.18.6, added six new paragraphs (12) to (17).

(80) IRM 3.42.5.18.6(2), revised testing dates.

(81) IRM 3.42.5.18.6(6), revised testing dates.

(82) IRM 3.42.5.18.6(11), added additional last sentence.

(83) IRM 3.42.5.18.8(10), added new c and d paragraph.

(84) IRM 3.42.5.18.11(3) Table, changed File Location Code for Andover to Primary: 14 and Backup: 16.

(85) IRM 3.42.5.18.11(6) , revised chart for Form 1040 Domestic Address under Document Codes.

(86) IPU 14U0060 issued 01-07-2014 IRM 3.42.5.16.3, 7th bullet, change MeF accepted filing date.

(87) IPU 14U0060 issued 01-07-2014 IRM 3.42.5.16.6(1), change MeF accepted filing date.

(88) Correct the date in the Note of the transmittal to January 31, 2014.

(89) IPU 14U0402 issued 02-28-2014 IRM 3.42.5.18.8, added additional paragraphs for Software Testing.

Effect on Other Documents

IRM 3.42.5, dated October 1, 2013 (effective October 1, 2013) is superseded. The following IRM Procedural Updates have been incorporated into this IRM: 14U0060 (issued 01-07-2014, 14U0402 (issued 02-28-2014)

Audience

The intended audience includes e-help Desk assistors at the Andover, Atlanta, Austin, Cincinnati, Ogden and Martinsburg sites. The intended audience also includes managers, analysts, business owners, and others who provide support to users of IRS electronic products and services.

Effective Date

(10-01-2014)

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

3.42.5.1  (10-01-2013)
Overview of the IRS e-file Program

  1. IRS e-file is a process by which tax returns are submitted to the IRS by way of data communications and processed electronically through front-end edits. Tax return data is transmitted in the form of electronic records to a designated Submission Processing Campus. Filing a tax return through IRS e-file can be accomplished by using an Authorized IRS e-file Provider, or by filing using a personal computer (Online Filing).

  2. The Submission Processing Campus where an electronic return is filed may not be the same one where taxpayers would normally mail their paper returns.

  3. IRS processing costs are reduced and quality is improved because manual processing is diminished. Storage costs are reduced as electronic returns can be stored more efficiently and with less expense than paper returns.

3.42.5.1.1  (08-29-2014)
Taxpayer Advocate Service (TAS)

  1. This section provides a general overview of the Taxpayer Advocate Service (TAS).

  2. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. If a taxpayer specifically requests TAS assistance and it meets TAS criteria contained in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, refer the case immediately to the TAS office. You must notate on Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), Section III:

    • The TAS criteria number

    • The specific circumstances of the hardship

    • The reason you did not provide the relief

  3. The National Taxpayer Advocate, along with the senior leadership team, have negotiated and finalized working agreements that establish how each operating division and Appeals will work Taxpayer Advocate Service (TAS) referred cases. These agreements, called Service Level Agreements (SLAs), outline the procedures and responsibilities for processing of TAS casework when either the statutory or delegated authority to complete the case transactions rests outside of TAS.

  4. The SLAs are located at http://tas.web.irs.gov/ under the heading "TAS Favorites" .

3.42.5.1.2  (08-29-2014)
Disclosure

  1. Disclosure safeguards must always be observed as described in IRM 11.3, Disclosure of Official Information.

  2. IRS employees must use caution not to disclose return information except to the taxpayer or to a person whom the taxpayer authorized to receive that information by Form 2848, Power of Attorney and Declaration of Representative; Form 8821, Tax Information Authorization; or Form 8879, IRS e-file Signature Authorization. Under the disclosure authority granted on the Form 8879 or equivalent display of text, IRS employees are permitted to discuss the following with Authorized IRS e-file Providers:

    1. Acknowledgement of receipt or reason for rejection of the transmission,

    2. Reason for any delay in the processing of the return or the refund and

    3. Date of any refund.

    Caution:

    In general, the e-help Desk does not answer account-specific questions (i.e., calls received regarding individual tax accounts) but disclosures of return information should be limited to the authority granted to the third party by the taxpayer. The Form 8879 gives different authority than may be given under the check box authority, or oral authority, or that which is granted with filing of a Form 2848 or a Form 8821 and then recorded on the Centralized Authorization File (CAF). Check to see what authority has been granted prior to releasing information to a third party. See IRM 21.1.3, Operational Guidelines Overview or contact the Disclosure Help Desk at 866-591-0860 if you have questions. Disclosure Help Desk number is for internal use only. Please do not give to taxpayers.

3.42.5.1.3  (08-29-2014)
Refunds

  1. Taxpayers can generally expect the IRS to issue their refund in less than 21 calendar days after the IRS receives the tax return. Taxpayers can elect to have their refunds deposited directly into their qualifying account at a financial institution. Direct questions regarding refunds to the IRS Refund Hotline at 1-800-829-1954 (toll free). Taxpayers can also check the status of their refund through "Where's My Refund" on the IRS web site. See IRM 21.4, Refund Inquiries, for additional information.

3.42.5.2  (10-01-2013)
Electronic Returns Systems Overview

  1. E-filing includes:

    1. Modernized e-File (MeF)

    2. Return Request and Display Application (RRD)

    3. The Modernized Tax Return Data Base (M-TRDB), which is the official repository for both the Individual Master File (IMF) and Business Master File (BMF) electronically filed tax returns.

3.42.5.2.1  (08-29-2014)
Archival Retrieval Facility and Tax Return Database (TRDB)

  1. The Archival Retrieval Facility (ARF) was used to store e-file returns up to 1998. However, the ARF system no longer exists. Tax Year 1998 returns that were not identified as needing to be retained via CFO-4-0449 were deleted from the database January 2005.

  2. The Tax Return Data Base (TRDB) replaced the ARF to store e-file returns. The return data will be available through CC TRDBV for six years after the end of the processing year. Returns will be retained longer if they meet the Collection Statue Expiration Date (CSED) retention requirements as determined by Master File processing.

3.42.5.3  (08-29-2014)
Direct Deposit of Refunds

  1. Taxpayers who file tax returns electronically may elect to deposit their refunds directly into three different accounts at financial institutions. Publication 1345 contains a detailed explanation of the Direct Deposit option. Additional Direct Deposit information can be found in IRM 21.4.1, Refund Research.

    Note:

    Effective January 2015, a maximum of three refunds can be electronically deposited into a single financial account or pre-paid debit card.

  2. Taxpayers can generally expect the IRS to issue their refund in less than 21 calendar days after the IRS receives their tax return. Direct their questions regarding refunds to the IRS Refund Hotline at 1-800-829-1954 (toll free) or "Where's My Refund" on the IRS website. See IRM 21.4, Refund Inquiries, for additional information.

  3. Direct Deposit refunds are transmitted electronically from Martinsburg Computing Center (MTB) to the appropriate Fiscal Service or Regional Financial Centers (RFC) utilizing telephone lines and MITRON tape drives. This technology enables Direct Deposit refunds to be made one week earlier than paper check refunds requested in the same processing cycle.

  4. Financial institutions must credit Direct Deposit refunds to taxpayers' accounts as of the Friday payment date specified in the payment data IRS sends to them through the RFCs.

  5. Refer direct deposit erroneous refunds to the Refund Inquiry Unit. See IRM 21.4.1.4.7, Direct Deposits - General Information, for more details.

3.42.5.3.1  (08-29-2014)
Dishonored Direct Deposit Refund Requests

  1. Subsequent to IRS acknowledging that a return was accepted, the following special processing conditions can cause a direct deposit request to be dishonored if the return meets any of the following Refund Review criteria:

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • A Power of Attorney (POA) indicator exists on Master File, directing the refund be sent to, but not cashed by, the POA; and

    • The financial institution cannot credit the account specified in the Direct Deposit refund request.

  2. The IRS will allow only up to three direct deposits to a single routing and account number starting with processing year 2015. The IRS will itself dishonor subsequent direct deposit requests to the same account and issue the entire tax refund by paper check to the address on the tax return. The IRS will also mail a CP 53D notice to the taxpayers explaining what has happened and why. Refer to http://www.irs.gov/Individuals/Direct-Deposit-Limits.

  3. Any inquiries from an Electronic Return Originator (ERO) or taxpayer (TP) about the status of a direct deposit on an accepted return should be referred to the Refund Hotline (800-829-1954) or Accounts Management (800-829-1040).

3.42.5.4  (08-29-2014)
Returns Processed Under the Wrong SSN or Name

  1. Providers or taxpayers may call to report that an incorrect SSN or name was transmitted, resulting in a reject up-front due to a mismatch between the name and SSN. However, there is still a small possibility that these types of returns could get through the system. If this occurs, the refund may be delayed.

3.42.5.5  (10-01-2013)
Returned Direct Deposit Information

  1. Direct Deposits that have incorrect Routing Transit Number (RTN) are returned to IRS by Fiscal Service, and the refunds are issued as paper checks. A CP 53, Unable to Direct Deposit, notice will automatically be sent to the taxpayer when this occurs.

  2. If the account number, SSN or name on a Direct Deposit transaction does not match their records, financial institutions return the refund to the RFC, generally within 3 days.

  3. When an institution returns a Direct Deposit refund, the RFC sends both paper and electronic documentation of that returned item to the appropriate IRS Submission Processing Campus and to Martinsburg Computing Center (MTB).

    1. The RFCs send Tax Form Segment (TFS) Forms 145, Schedule of Canceled EFT Items, to notify Submission Processing Campuses of returned refunds, and;

    2. The RFCs send a copy of the TFS Form 145 and the electronic (magnetic tape) record (by which credit [TC 841] for the refund is posted to the Master File) to MTB.

  4. Returned refunds documented by the TFS Form 145 post to IDRS and the credits are released in the same cycle. CC REINF displays "MORE THAN ONE REFUND" to indicate this event. Submission Processing Campus personnel need to take no action to release the credit.

  5. The most common reasons for credits not posting timely are:

    • The RFCs do not send documentation of the returned credit to MTB at the same time that they send the tape file because MTB cannot process the electronic record without the paper document

    • Financial institutions may not return refunds timely, after determining that the taxpayer's depositor account number does not match an account number at that institution.

3.42.5.6  (10-01-2010)
Manual Refunds

  1. Manual refunds should be processed by the Manual Refund Unit.

  2. For complete information on manual refunds, See IRM 21.4.4, Manual Refunds.

3.42.5.7  (09-06-2012)
Processing CP 31 Notice

  1. CP 31, Undelivered Refund Notice, notices are to be forwarded to the Manual Refund Unit for resolution. For information on the undeliverable refunds process, See IRM 21.3.1.4.26, CP 31 Undelivered Refund Notice.

3.42.5.8  (08-29-2014)
Transmission to the IRS

  1. Transmission to the IRS is accomplished through the Front-End Processing System (FEPS) which resides at the Enterprise Computing Centers located at Martinsburg, West Virginia.

3.42.5.9  (08-29-2014)
General Information and Overview of Signatures for IRS e-file Returns

  1. Online taxpayers can e-file individual income tax returns only if the returns are signed electronically using a Self-Select PIN. Prior to Tax Year 2008, signature Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, was required from each online taxpayer not using the Self-Select PIN.

  2. Electronic Return Originators can e-file individual income tax returns only if the returns are signed electronically using either the Self-Select or the Practitioner PIN. Prior to Tax Year 2007, signature Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, was required to be submitted by the ERO for each return not using the Self-Select or Practitioner PIN.

  3. A signature Form 8453 (Tax Year 2006 and prior) or Form 8453-OL (Tax Year 2007 and prior) must be received for every accepted electronic return not filed in connection with an electronic signature. The return is not considered complete and filed until the Submission Processing Campus receives a complete and signed Form 8453/Form 8453-OL.

    Note:

    Form 8453-OL became obsolete on August 5, 2009, after TY 2007. These forms may continue to be mailed to the Submission Processing Center. Please follow your local Submission Processing Center procedure.

  4. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is used by the ERO or online taxpayer to submit required supporting paper documents listed on the Form 8453 to the IRS.

3.42.5.9.1  (10-01-2013)
Paperless Filing of IRS e-file Returns

  1. Taxpayers filing an electronic return using the Self-Select PIN method or the Practitioner PIN method can file an electronic, paperless tax return.

  2. Instructions for Form 8879, IRS e-file Signature Authorization, and Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, require the ERO to retain these forms in their file for three years from the return due date or IRS received date, whichever is later. EROs are instructed not to send them to the IRS. See IRM 3.42.5.9.1.4, Processing Authorization Forms Submitted to IRS in Error.

3.42.5.9.1.1  (08-29-2014)
Self-Select PIN Method

  1. The Self-Select PIN method is an innovative way of filing a totally paperless electronic tax return. The Self-Select PIN method is available for most taxpayers that file electronically using online tax preparation software or file through a tax professional. If filed through a tax professional, the taxpayer must first be authenticated before they can actually electronically sign the tax return. To be authenticated the taxpayer must enter two of the following:

    • the date of birth and either

    • their Prior Year Self-Selected PIN, or

    • their original Prior Year Adjusted Gross Income (AGI) or

    • an Electronic Filing PIN (EFP).

  2. The original Prior Year AGI is not the amount from an amended tax return, a corrected amount from a math error notice, or a change made by IRS. The Electronic Filing PIN (EFP) is a temporary PIN that changes each tax year. The EFP functions as an alternate authentication if the Prior Year AGI or Prior Year Self-Select PIN information is unavailable. Taxpayers can input one or all three authenticators. Only one has to match for authentication to be successful. The Self-Select PIN method is available to first time filers who are sixteen or older on or before the end of the tax year. However, Primary taxpayers who are under sixteen that have filed before and Secondary taxpayers who are under the age sixteen that filed in the previous year are also eligible. It is also available for decedent returns. There is no signature document to mail to IRS. This process makes paperless filing available to almost everyone who uses IRS e-file.

  3. The taxpayer profile for using the Self-Select PIN method includes all Primary and Secondary taxpayers with valid SSNs or Individual Taxpayer Identification Numbers (ITINs) who filed using Form 1040, Form 1040A, Form 1040EZ, or Form 1040-SS (PR) for the prior tax year. If a taxpayer did not file a return in the prior tax year, they may still file a return using the PIN. They will be advised by their tax professional or tax preparation software to enter zeroes for the Prior Year AGI.

  4. If the taxpayer filed their prior year's tax return after cycle 50, using the ECC-MTB posting cycle, they should enter zero for their Prior Year AGI. If the taxpayer's last year AGI was negative, they must enter the amount as a negative number. If taxpayers are filing jointly this filing season, but filed separately last year, they will each use the AGI amount or PIN from their prior year tax return. If they filed jointly last year and again this filing season then their AGI amount would be the same for each taxpayer and each field must be entered. If the taxpayer has never filed a tax return, zero ("0" ) must be entered for their Prior Year AGI amount.

  5. Taxpayers will be asked to provide their Date of Birth (DOB). This will be verified with records provided by Social Security Administration (SSA). If the DOB provided by the taxpayer does not match IRS records, the Acknowledgement Record will provide an indicator advising which taxpayer's DOB does not match. The taxpayer should be advised to contact SSA to review and correct their DOB as necessary.

    Note:

    A DOB mismatch will not cause the return using the Self-Select PIN method to reject if the taxpayer uses this method in the ERO’s office. However, all online returns require an exact match on DOB or they will reject.

  6. Beginning with Tax Year 2008 , online taxpayers can e-file individual income tax returns only if the returns are signed electronically using the Self-Select PIN. Online taxpayers who are required to file one of the following forms must submit them manually if not submitted electronically. Required paper documents are submitted using Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to the appropriate Submission Processing Campus:

    • Appendix A, Statement by Taxpayer Using the Procedures in Rev. Proc. 2009–20

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

    • Form 2848, Power of Attorney and Declaration of Representative (or POA that states that the agent is granted authority to sign the return)

    • Form 3115, Application for Change in Accounting Method

    • Form 3468, Investment Credit Historic Structure Certificate

    • Form 4136, Credit for Federal Tax Paid on Fuels

    • Form 5713, International Boycott Report

    • Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B

    • Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents

    • Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities

    • Form 8864, Biodiesel and Renewable Diesel Fuels Credit

    • Form 8885, Health Coverage Tax Credit

    • Form 8949, Sales and Other Dispositions of Capital Assets

    Note:

    If a taxpayer elects not to report transactions electronically on Form 8949 to their return, Form 8949 or a copy of the brokerage statement must be submitted on a Form 8453.

  7. Beginning with Tax Year 2007, Electronic Return Originators (EROs) can e-file individual income tax returns only if the returns are signed electronically. EROs will use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to submit required supporting paper documents listed on the Form 8453 to the appropriate Submission Processing Campus.

  8. Taxpayers may choose their own PINs or accept the PIN generated by software or entered by the ERO and complete Form 8879. The PIN can be any five digits except ALL zeros. For example, it can be 12345, 87877, or 01000. A husband and wife filing jointly can use the same PIN. See IRM 3.42.5.9.1.3(5), regarding ERO generation or assignment of taxpayer PIN.

3.42.5.9.1.2  (08-29-2014)
Practitioner PIN Method

  1. The Practitioner PIN method is another option for taxpayers that use paid preparers to e-file their return. Taxpayers can sign their own return electronically using a five digit PIN or authorize the ERO to sign the return with their (taxpayer's) five digit PIN. The PIN can be any five digits except ALL zeros. No Date of Birth (DOB), Adjusted Gross Income (AGI) or PIN from the prior year return is needed. Taxpayers can enter their own PIN as their signature or authorize the ERO to enter the taxpayer's PIN. Form 8879, IRS e-file Signature Authorization must be completed when using the Practitioner PIN method.

  2. See IRM 3.42.5.9.1.3(5), regarding ERO generation or assignment of taxpayer PIN.

  3. Taxpayers that are eligible to file Form 1040, Form 1040A, Form 1040EZ or Form 1040-SS (PR) may use the Practitioner PIN method. There is no age limit on who can use the Practitioner PIN method.

  4. Beginning with Tax Year 2007, Electronic Return Originators can e-file individual income tax returns only if the returns are signed electronically. For Tax Years 2007 thru 2011, EROs had to use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to submit required supporting paper documents listed on the Form 8453 to the appropriate Submission Processing Campus.

  5. Effective Tax Year 2012, EROs had the option of:

    • mailing the forms listed on Form 8453 transmittal to the appropriate IRS Submission Processing Campus, or

    • attaching the forms listed on the Form 8453 as a PDF to the electronic submission.

  6. The Practitioner PIN method offers another signature option for EROs to use in preparing and transmitting Form 1040, Form 1040A, Form 1040EZ and Form 1040-SS (PR) to IRS. This program was previously limited to EROs who had an agreement to participate in the program. However, beginning in TY 2002 the Practitioner PIN became available to all EROs (no agreements required). Form 8879, IRS e-file Signature Authorization, is required to be completed for all returns using the Practitioner PIN method. EROs should confirm the identity of taxpayers per Publication 1345 when completing Form 8879 prior to transmitting returns or releasing returns for transmission to IRS. The ERO must receive the signed Form 8879, then the ERO must sign Part III of Form 8879, using a PIN (a combination of their EFIN and five digits to create a unique signature). EROs must retain Form 8879 for three years from the due date of the return or the IRS received date, whichever is later. Form 8879 should not be mailed to the IRS.

  7. Form 8878, IRS e-file Signature Authorization is required for:

    • Form 4868 extension requests when the taxpayer is making an electronic funds withdrawal

    • All Form 2350 requests

    EROs should confirm the identity of taxpayers per Publication 1345 when completing Form 8878 prior to transmitting tax documents or releasing them for transmission to IRS. See IRM 3.42.5.9.1.3, IRS e-file Signature Authorization Forms, for Form 8878 signature requirements. EROs using this electronic signature option must retain Form 8878 for three years from the due date of the extension request or the IRS received date whichever is later. Form 8878 should not be mailed to IRS. SeeIRM 3.42.5.9.1.3(12) for electronic record keeping guidelines. The use of the electronic signature provides for totally paperless extension request.

  8. Software Developers will build into their software the file specifications used for programming the Practitioner PIN. The file specifications are found in Publication 4164, Modernized e-File (MeF) Guide for Software Developers And Transmitters.

3.42.5.9.1.3  (08-29-2014)
IRS e-file Signature Authorization Forms

  1. The IRS has developed 2 forms enabling taxpayers to authorize their Electronic Return Originator (ERO) to enter the taxpayer self–selected PIN on their tax returns or extension applications. These forms should be made available to those clients who are unable or unavailable to return to the office to sign, or when it is inconvenient for the taxpayer to personally sign the electronically prepared individual income tax return.

  2. The following 2 signature authorization forms are available for individual taxpayers:

    • Form 8879, IRS e-file Signature Authorization (used by filers of Form 1040, Form 1040A, Form 1040EZ, or Form 1040-SS (PR)

    • Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350

  3. Beginning in Tax Year 2005, the Electronic Funds Withdrawal Consent was included in Part II of Form 8879 and Form 8878.

  4. Form 8879 must be completed for each individual income tax return that is prepared using the Practitioner PIN method. The EROs must complete the entity header information, and Parts I and III of Form 8879. Part II is completed by the taxpayer(s) and it includes a checkbox for them to indicate if they authorize the ERO to enter the taxpayer's PIN, or if they will personally enter their PIN as the signature on their return. Form 8879 is required for all returns filed using the Practitioner PIN method regardless of who inputs the taxpayer's PIN. Completion of Part III by the ERO indicates that the return was prepared in accordance with requirements for the Practitioner PIN method. These tax returns do not require input of the taxpayer's Date of Birth, Prior Year Adjusted Gross Income, or Prior Year PIN as authentication.

  5. Beginning Tax Year 2004, it became acceptable for an ERO and/or software program to generate or assign the five digit taxpayer PIN used to sign the return. The taxpayer PIN can be systemically generated or manually assigned by the ERO and entered in Part II of the signature authorization form. The taxpayer will consent to the PIN assigned by the ERO by completing and signing Part II of the signature authorization form.

  6. Beginning for Tax Year 2014, taxpayers can now electronically sign Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, and Form 8879, IRS e-file Signature Authorization for the Form 1040 series. Forms 8878 and 8879 are declaration documents and signature authorizations for e-filed extensions and returns filed by an electronic return originator (ERO). An in-depth explanation of electronic signatures is found in Publication 1345 "Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns." The new Signing an Electronic Tax Return section in Publication 1345 includes guidance on currently acceptable electronic signature methods, identity verification requirements and electronic record requirements. Also, software developers enabling electronic signatures for these forms have additional requirements outlined in the Software Developers section. The Small Business Self-Employed Examination Division oversees the monitoring and compliance actions of the IRS e-file Signature Authorization, electronic signature requirements.

  7. Form 8879 IS REQUIRED when a Form 1040, Form 1040A, Form 1040EZ and Form 1040-SS (PR) taxpayer:

    1. Files through an ERO and authorizes the ERO to enter the taxpayer Self-Select PIN as the taxpayer's electronic signature on the return. The ERO must complete the header entity information and Part I of Form 8879; the taxpayer(s) complete Part II or

    2. Files their tax return through an ERO using the Practitioner PIN method. All parts of Form 8879 must be completed. See IRM 3.42.5.9.1.3(4).

  8. Form 8879 IS NOT REQUIRED when a Form 1040, Form 1040A, Form 1040EZ or Form 1040-SS (PR) taxpayer:

    1. Files through an ERO and personally enters their taxpayer PIN as their electronic signature on the return or

    2. Files through an "Online" Provider and uses a taxpayer PIN as their electronic signature on the return.

  9. Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, can also be signed using the Practitioner PIN method. A Form 8878 must be completed by all taxpayers who use this method. Taxpayers will check the appropriate box in Part II to indicate if they will enter their own PIN or authorize the ERO to do so on their behalf. Part III of Form 8878 must always be completed by the ERO. The taxpayer's signature is only required with Form 4868 when an electronic funds withdrawal is being made.

  10. Approved copies of Form 8879 and Form 8878 are available on the IRS website for Software Developers to include in their software packages. The level of sophistication of software products may vary, with some providing the ability to generate information in various fields from the related return or document.

  11. The practitioner must provide a copy of the Form 8879 or Form 8878 to the taxpayer along with the completed copy of the tax return or document for review. This can be done in person or by sending the form to the taxpayer using the U.S. mail, a private delivery service (e.g., Federal Express, United Parcel Service), e-mail, or an Internet website. Upon completion, the taxpayer must return the Form 8879 or Form 8878 to the ERO by hand delivery, U.S. mail, private delivery service, or fax transmission.

  12. The ERO must retain all Form 8879 or Form 8878 for three years from the return due date or IRS received date, whichever is later. They are instructed not to send them to IRS.

  13. EROs may electronically image and store all paper records they are required to retain. This includes Form 8453 and paper copies of Form W-2, Form W-2G, Form 1099-R, as well as any supporting documents not included in the electronic record and Form 8879 and Form 8878. The storage system must satisfy the requirements of Revenue Procedure 97-22, Retention of Books and Records. In brief, Revenue Procedure 97-22 requires the electronic storage system to ensure an accurate and complete transfer of the hard copy or computerized records to electronic storage media. In addition, all records reproduced by the electronic storage system must exhibit a high degree of legibility and readability (including the taxpayer’s signature) when displayed on a video display terminal and when reproduced in hard copy.

3.42.5.9.1.4  (08-29-2014)
Processing Authorization Forms Submitted to IRS in Error

  1. Copies of Form 8879 and Form 8878 marked "duplicate" or "copy" , received by the Service in error, may be destroyed as "classified waste" as they are not required to be filed with the Service.

  2. If an ERO or taxpayer has submitted an original Form 8879 or Form 8878 to IRS that should have been retained in their file, contact the ERO or taxpayer by telephone or correspondence to explain the retention requirement and/or arrange to return the forms back to them. It is advisable to contact those EROs who submit a significant volume of authorization forms to IRS in error as early in the filing season as possible to minimize future incoming receipts. When appropriate, contact the assigned Return Preparer Office (RPO) National Account Manager for assistance.

  3. Submission Processing sites may also receive Form 8879 submitted by taxpayers and EROs for purposes other than a signature authorization. Research may be necessary to determine the intent of the taxpayer or ERO and appropriate resolution. The following information can be used as a guide, but each case is unique and resolution requires individual judgment. Seek management guidance or approval, as necessary. The following list is not all inclusive, but should be used as examples and guidance:

    • Authorization form was used to transmit return payments to lockbox or campuses - if research indicates that a tax return has already been filed, and the tax signature requirement has been satisfied with a taxpayers PIN, Form 8879 can be destroyed as classified waste.

    • Authorization form submitted in lieu of the proper tax return or an amended return - you may contact the taxpayer advising them to file the appropriate tax return or amended tax return.

    • Authorization form used to submit attachments to be associated with a filed return - refer to IRM 3.42.5.9.17, Form 8453 Attachments, to process attachments that should have been submitted with Form 8453 Transmittal or to IRM 3.42.5.10.1, Processing Requests for Form 8453/Form 8453-OL, for other attachments received.

    • Authorization form submitted by a closed Return Preparer Offices (Low Income, VITA/TCE sites, etc.) – should return to the taxpayer.

3.42.5.9.2  (10-01-2013)
Form 1040 Online Filing

  1. The taxpayer will use commercial off the shelf (COTS) tax preparation software or software available by electronic transmission to create an electronic income tax return using a personal computer internet connection. Online returns will be transmitted to IRS through the online filing company. The online filing company will transmit all online returns from taxpayers to the appropriate Submission Processing Campus within 24 hours; retrieve the taxpayer acknowledgement and provide the acceptance and rejection notification to the taxpayer. Online filing companies will translate IRS reject codes into language easy for taxpayers to understand and provide assistance in the correction process as a service to their clients.

  2. Online taxpayers can e-file their individual income tax returns only if the returns are signed electronically using the Self-Select PIN. Online taxpayers will use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to submit required supporting paper documents listed on the Form 8453 to the appropriate Submission Processing Campus.

  3. Refunds should be in the taxpayer's account (if Direct Deposit is requested), within 3 weeks. Questions regarding refunds should be directed to Tele-Tax at 1-800-829-4477 (toll free) or the IRS Refund Hotline at 1-800-829-1954 (toll free). Taxpayers can also check the status of their refund through "Where's My Refund" on the IRS web site.

3.42.5.9.3  (10-01-2013)
Processing of Form 8453/Form 8453-OL

  1. Receipt and Control Operations will pull, sort and batch all incoming Form 8453/Form 8453-OL according to procedures contained in IRM 3.10.72, Receiving, Extracting, and Sorting.

  2. Receipt and Control Operations will sort and route the following Form 8453/Form 8453-OL to e-help using Form 12305, Intra-SC Reject or Routing Code Slip.

    • Form 1040 series return attached

    • Prior Year

    • Other

    Note:

    Receipt and Control Operations will route sorted prior year Form 8453/Form 8453-OL to batching; prior year forms will be numbered with the applicable list year and then sorted prior year forms will be routed to e-help for processing.

  3. Form 8453/Form 8453-OL receipts with Form 1040 series return attachments should be worked expeditiously by e-help.

  4. Form 8453/Form 8453-OL attachments that do not require additional actions, will remain attached to Form 8453/Form 8453-OL. Refer to IRM 3.10.72, Receiving, Extracting, and Sorting, for routing of attachments.

  5. Form 8453/Form 8453-OL receipts are processed using a Form 8453/Form 8453-OL DLN. The 2 digit file location code will be the same as paper documents numbered by the Submission Processing Campus. The tax class will be "2" , and the document code will be "59." (See Figure 3.42.5-1) The Form 8453/Form 8453-OL DLN will not be the same as the return DLN.

    Figure 3.42.5-1
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  6. Tax Year 2007 Form 8453 receipts will be numbered using blocking series 000-299 and Form 8453-OL receipts will be numbered using blocking series 300-999.

3.42.5.9.4  (08-29-2014)
Prior Year Form 8453/Form 8453-OL
Tax Year 2007 through Tax Year 2013

  1. Prior year Form 8453/Form 8453-OL should not be processed with current year Form 8453. The Receipt and Control Operations will route all prior year Form 8453/Form 8453-OL to e-help.

3.42.5.9.4.1  (08-29-2014)
Procedures for Prior Year Signature Form 8453/Form 8453-OL
Tax Year 2006 and Prior

  1. Prior year Form 8453/Form 8453-OL (2006 and Prior) can be discarded as classified waste if no other correspondence is attached that requires action.

3.42.5.9.4.2  (08-29-2014)
Procedures For Prior Year Signature Form 8453-OL
Tax Year 2007 and Subsequent

  1. Research IDRS CC R8453 with SSN definer to research the taxpayer's 8453 history.

    Note:

    IDRS CC R8453 input will require input of a tax year (i.e., 201712) for a prior year request.

    1. If the Form 8453-OL is not required because a PIN was used, discard Form 8453-OL as classified waste if no other correspondence is attached that requires action.

      Note:

      Due to the absence of a paper document indicator in the electronic return record, Tax Year 2007 Form 8453-OL may be received with Schedule D-1 (or acceptable substitutes) attachments, when a PIN signature method was used. Upon review of the generated PIN USED error, return the Form 8453-OL with Schedule D-1 attachments to Files for re-file under the Form 8453 DLN. A TC 290-0 adjustment action will not be required to re-file these documents.

    2. If Form 8453-OL is incomplete, send Letter 2939, Online Filing Letter to Taxpayer: Missing Signature, to the taxpayer.

    3. If no return was filed, return Form 8453-OL to the taxpayer using Letter 3045, No Record of Filed Return.

  2. If no paper 8453 DLN is present on IDRS CC R8453:

    1. Add the Form 8453 DLN record using IDRS CC ELFUP Action Code A

    2. Hold Form 8453-OL for one day

    3. The following day, verify IDRS CC R8453 to determine if Form 8453-OL was entered correctly (make any corrections required)

    4. When it is determined the Form 8453-OL was entered correctly, route Form 8453-OL to the Files Unit for routing to the Federal Record Center (FRC).

  3. If an 8453 DLN is present on IDRS CC R8453, request the Form 8453-OL from files using IDRS CC ESTAB or send the duplicate Form 8453-OL to the Campus where the 8453-OL was processed.

    1. If Form 8453-OL are for the correct entity, attach a blank label over the DLN or line through the DLN on the duplicate Form 8453-OL, attach the duplicate Form 8453-OL to the original Form 8453-OL and route to the Files Unit.

3.42.5.9.4.3  (08-29-2014)
Procedures for Prior Year Transmittal Forms 8453 Tax Year 2007 through 2013

  1. When a prior year transmittal Form 8453 is received:

    1. Add the Form 8453 DLN record using IDRS CC ELFUP Action Code A

    2. Hold Form 8453 for one day

    3. The following day, verify IDRS CC R8453 to determine if Form 8453 was entered correctly (make any corrections required)

    4. When it is determined the Form 8453 was entered correctly, route Form 8453 to the Files Unit for routing to the Federal Record Center (FRC).

3.42.5.9.5  (10-01-2013)
Prior Year Form 8453/ Intended as Current Year

  1. Online taxpayers filing an electronic return must use the Self-Select PIN method to sign their return. See IRM 3.42.5.10.2, Attaching Documents to Electronic Returns, regarding attaching documents to electronic returns.

  2. Research IDRS to verify the year of Form 8453.

  3. If Form 8453 was intended for current year, edit year on Form 8453 and forward Form 8453 for regular processing.

3.42.5.9.6  (09-06-2012)
Form 8453/Form 8453-OL Held by Criminal Investigation (CI)

  1. If original Form 8453/Form 8453-OL are being held by Criminal Investigation (CI), and have not been processed in the Submission Processing Campus, CI will have them processed, using the procedures in IRM 9.8.1, Scheme Development Center, under Questionable Refund Program (QRP) Section and related IRMs.

3.42.5.9.7  (10-01-2010)
Incomplete Prior Year Signature Form 8453/Form 8453-OL

  1. Every Form 8453 (Tax Year 2006 and prior) and Form 8453-OL (Tax Year 2007 and prior) must be complete with a taxpayer signature(s) or authorized agent's signature with a copy of Power of Attorney (POA).

3.42.5.9.7.1  (10-01-2010)
Missing Taxpayer Signature(s)

  1. Refer to signature requirements contained in IRM 3.11.3, Individual Income Tax Returns. These procedures also apply to Form 8453, Form 8453-OL and the Letter 2939 jurat. The taxpayer's signature(s) is acceptable anywhere below the jurat.

  2. If a properly signed Form 1040, Form 1040A, Form 1040EZ or Form 1040-SS (PR) is attached to Form 8453/Form 8453-OL, it is acceptable for the signature.

    Note:

    To avoid the possibility of the attached Form 1040 being processed through the pipeline, mark Form 1040 with a large "X" . If the taxpayer's signature appears in an area of the Form 8453/Form 8453-OL other than the signature line, arrow it to the signature line and continue to process.

  3. If no signature is found, follow incomplete procedures in IRM 3.42.5.16.5, Return Request and Display Application (RRD), Prior Year Form 8453/Form 8453-OL.

3.42.5.9.7.1.1  (10-01-2013)
Missing Power of Attorney (POA)

  1. Research IDRS CC CFINK to determine if a POA is new or a POA is on file. A limited POA, general POA, or Form 2848 is an acceptable attachment to Form 8453/Form 8453-OL when a Power of Attorney has signed Form 8453/Form 8453-OL for the taxpayer.

    Note:

    Research is not necessary for General POA Forms. Prepare a Form 9856, Attachment Alert, and send General POA to Files to be associated with Form 8453/Form 8453-OL.

  2. If a POA is on file, enter an audit trail "POA in Centralized Authorization File (CAF)" on Form 8453/Form 8453-OL.

  3. If a POA is not on file, follow incomplete procedures in IRM 3.42.5.9.4, Prior Year Form 8453/Form 8453-OL.

3.42.5.9.8  (10-01-2010)
Cross-Check Between Form 8453/Form 8453-OL and Electronic Returns

  1. A cross-check is performed by the Tax Return Database (TRDB) to match the Form 8453 SSN with the SSN of the accepted electronic return.

3.42.5.9.9  (10-01-2010)
Electronic Return Record

  1. An electronic return record is created in TRDB when an electronic return is acknowledged as accepted by the Service. If a required Form 8453 is received for the same SSN, it will be displayed on IDRS CC TRDBV and CC R8453 with a SSN definer.

3.42.5.9.10  (10-01-2013)
Reports

  1. The TRDB-R8453 generate various 8453 related files and reports. Below is a listing of only those reports that are actually worked in e-help.

    • Outstanding Error Listing (Command Code R8453).

    • DLN Block Listing (Command Code R8453).

    • Correction History Listing (Command Code R8453).

    • Generated 8453 Chargeouts Listing (Command Code R8453).

3.42.5.9.11  (08-29-2014)
IDRS Command Code ELFUP

  1. IDRS CC ELFUP is used to correct Form 8453 processing errors or to update the R8453 record.

    • Action Codes A, C, and D and Definer Code R are used to update the Outstanding Error Listing for Tax Year 2007 and subsequent years.

    • Action Code D removes the deleted DLN from the TRDBV display.

      Action Requested Action Code or Definer Required
      ADD the 8453 DLN Record Action Code A
      CHANGE the 8453 DLN Record Action Code C
      DELETE the 8453 DLN Record Action Code D
      REPLACE/Correct the 8453 SSN Record Definer R
  2. Command Code ELFUP should be restricted to e-help employees. A maximum of 11,000 ELFUPs are allowed per session.

    Note:

    If the maximum input is reached, a message will appear at the bottom of the CC ELFUP screen. When this occurs, you should discontinue input and notify your work leader/manager.

  3. ELFUP actions will be listed on the Correction History Listing and CC R8453 with a SSN definer (Tax Year 2003 and subsequent).

3.42.5.9.12  (08-29-2014)
Outstanding Errors Listing

  1. The Outstanding Errors Listing shows the errors that occurred through IDRS CC ELFUP or Integrated Submissions and Returns Processing (ISRP) runs. The Outstanding Errors Listing will be researched using IDRS CC R8453, definer AN3, or AU3 or MS3. The input source codes are ELFUP or ISRP. Totals may be researched using IDRS CC R8453 with definer TT3.

  2. A listing of Outstanding Errors for an individual taxpayer's Form 8453 record will be included in the screen display of CC R8453 with a SSN definer. Invalid SSN errors will only be included on the Outstanding Errors Listing since a CC R8453 request for an invalid SSN will not be considered a valid request.

  3. TRDB will generate Form 4251, Return Charge-Out, for Form 8453 errors. The charge-outs will be generated on a daily basis for current day errors. A daily listing of the generated charge-out requests can be researched using IDRS CC R8453 with definer AN1 or AU1. Totals may be researched using IDRS CC R8453 with definer TT1.

  4. Error messages appearing on the Outstanding Errors Listing include:

    • Invalid SSN

    • Invalid FLC

    • Invalid Tax Class

    • Invalid Doc Code

    • Invalid Julian Date

    • Day GT Current Date

    • Duplicate DLN/SSN

    • Duplicate DLN

  5. After Outstanding Errors have been corrected, Form 8453/Form 8453-OL should be routed to the Files area.

3.42.5.9.12.1  (10-01-2010)
"Invalid SSN" Error Message

  1. This error message occurs when the Form 8453 SSN record to be updated is not numeric, is all zeros or ISRP did not enter the SSN.

  2. When Form 8453 is received:

    1. Research IDRS CC NAMES or SSNAD to determine taxpayer's valid SSN.

    2. Replace/correct the 8453 SSN Record using CC ELFUP Definer Code R. For an invalid SSN error, the 8453 SSN input to IDRS CC ELFUP must be zeros.

3.42.5.9.12.2  (10-01-2010)
"Invalid FLC" , "Invalid Tax Class" and "Invalid DOC Code Error Messages"

  1. When the Form 8453 is entered with an invalid filing location code, tax class or document code, these error messages occur.

    1. Review the Form 8453 document to determine the correct DLN.

    2. Change the 8453 DLN record using CC ELFUP Action Code C.

    3. If the entire block is invalid, hand-carry the documents to Numbering to be renumbered and have ISRP re-input.

3.42.5.9.12.3  (10-01-2010)
"Invalid Julian Day" Error Message

  1. When Form 8453/Form 8453-OL is entered with a Document Locator Number (DLN) containing a Julian Date that exceeds 365 or that is not greater than zero, this error message occurs.

    1. Review the Form 8453 document to determine the correct Julian Day.

    2. Change the 8453 DLN Record using CC ELFUP Action Code C.

    3. If entire block is invalid, hand carry document to Numbering Unit to be renumbered and have ISRP re-input.

3.42.5.9.12.4  (10-01-2010)
"DAY GT CURRENT DATE" Error Message

  1. When Form 8453 DLN is entered with a Document Locator Number (DLN) containing a Julian Date that is greater than the ISRP input date, this error message occur.

    1. Review the Form 8453 document to determine the correct DLN.

    2. Change the 8453 DLN record using CC ELFUP Action Code C.

    3. If entire block is invalid, hand-carry documents to Numbering to be renumbered and have ISRP re-input.

3.42.5.9.12.5  (10-01-2010)
"Duplicate DLN/SSN" Error Message

  1. This error message occurs when the Form 8453 is entered with a duplicate 8453 DLN and the SSNs are the same. The existing 8453 DLN and SSN will be displayed.

  2. Review the Forms 8453.

  3. If the SSNs and DLNs match, delete the duplicate 8453 DLN record using CC ELFUP Action Code D.

3.42.5.9.12.6  (10-01-2010)
"Duplicate DLN" Error Message

  1. This error message occurs when the Form 8453 is entered with a duplicate 8453 DLN and the SSNs are different. The existing 8453 DLN and SSN will be displayed.

  2. Both Form 8453 processed will appear on the Outstanding Errors Listing.

  3. Review the Form 8453 to determine the correct DLN. Change the incorrect 8453 DLN Record using CC ELFUP Action Code C.

3.42.5.9.12.7  (08-29-2014)
Paper Return is Attached to Form 8453/8453-OL

  1. Form 8453/Form 8453-OL with a Form 1040 series return attached should be prioritized and worked daily by e-help.

  2. If paper return has not been previously processed:

    1. If the return received date is not present, edit return received date in red MMDDYYYY format to the right of line 6d for Form 1040; to the right of line 6d for Form 1040A; to the left of line 6 of Form 1040EZ of the paper return. Use the taxpayer's signature date from Form 8453/Form 8453-OL or if there is no signature date present, use the Julian Date of Form 8453/Form 8453-OL to determine received date.

    2. If the Form 8453/Form 8453-OL is required for the taxpayer's signature requirements, edit Form 8453/Form 8453-OL "Paper Return, Do not Process" in the top margin. Line through the Form 8453/Form 8453-OL. Staple the edited Form 8453/Form 8453-OL to the back of the return.

    3. If the Form 8453/Form 8453-OL is not required for taxpayer signature requirements, discard Form 8453/Form 8453-OL as classified waste.

    4. Send the return to Receipt and Control Operations for batching.

    5. Delete the Form 8453/Form 8453-OL DLN record using CC ELFUP Action Code D.

  3. If a paper return has been previously processed and the paper return is a true duplicate:

    1. Prepare a Form 9856, Attachment Alert, to associate duplicate return with filed return.

    2. Delete the Form 8453/Form 8453-OL DLN record using CC ELFUP Action Code D.

  4. If an electronic return was previously processed, remove the paper return and return to Receipt and Control for batching and forwarding to Adjustments.

3.42.5.9.12.8  (10-01-2013)
Prior Year Form 8453/ Form 8453-OL Numbered as Current Year

  1. Prior year documents appearing on the Outstanding Error Listing should be deleted to remove the SSN from the current year report.

  2. Line through the current year DLN on Form 8453/Form 8453-OL and follow the procedures in IRM 3.42.5.9.4, Prior Year Forms Form 8453/Form 8453-OL.

  3. Delete the Form 8453 DLN Record using CC ELFUP Action Code D.

3.42.5.9.13  (08-29-2014)
DLN Block Listing

  1. The DLN Block Listing will appear on IDRS CC R8453 using definer AU4. Definer Codes AU4 can also be researched with a Julian day. The Listing will show the error that occurred through IDRS CC ELFUP or ISRP. The Listing is also referred to as the Cycle Proof Listing (CPL). This list is used to verify blocks input by ISRP.

  2. TRDB will generate Form 4251, Return Charge-Out, for the Form 8453 ISRP errors identified as DLN errors The charge-outs will be generated on a daily basis for current day errors. A daily listing of the generated charge-out requests can be researched using CC R8453 with definer AU1. Totals may be viewed by using CC R8453 with definer TT1.

  3. Error messages appearing on the DLN Block Listing include:

    • Invalid List Year

    • Invalid FLC

    • Invalid Tax Class

    • Invalid DOC Code

    • Duplicate DLN/SSN

    • Duplicate DLN

    • DLN Gap

  4. Research Form 1332, Block and Selection Record, against the DLN Report to determine the correct DLN.

    Note:

    When a document is pulled from the block and not returned, Form 4251, Return Charge-Out, must be annotated with the disposition of the document.

3.42.5.9.13.1  (10-01-2013)
Retrieving Error Blocks

  1. The Cycle Control Unit should not file the blocks containing errors. E-help will monitor the DLN errors daily. Coordination should be made to have the Cycle Control Unit send all blocks reflecting errors on the DLN Block Listing to e-help or e-help may request blocks from files by using generated Form 4251, Return Charge-Out. The following is a list of 8453 DLN errors:

    • "Invalid List Year" Error Message - This error message occurs when the transcribed 8453 DLN list year is other than the current processing year.

    • "Invalid DLN FLC" Error Message - This error message occurs when an invalid 8453 DLN File Location Code is transcribed.

    • "Invalid Tax Class" and "Invalid DOC Code" Error Message - This error message occurs when transcribed 8453 DLN tax class and document code are other than 259.

3.42.5.9.13.2  (10-01-2010)
Resolving Invalid DLN Error Messages

  1. If the DLNs stamped on Form 8453 are valid but ISRP entered them incorrectly; return the block to ISRP for re-input.

  2. If the DLNs stamped on Form 8453 are invalid:

    1. Line through invalid DLN

    2. Hand-carry documents to Numbering to be renumbered and ISRP input.

  3. If portion of a block was input incorrectly by ISRP:

    1. It is possible for ISRP to enter part of a block incorrectly and only a portion of a block will reflect an error message. For example: The listing has a DLN of 18259-xxx-060xx-x and a return count of 60. This indicates that ISRP entered 40 DLNs incorrectly and the other 60 correctly.

    2. Request and review IDRS CC R8453 to determine which documents were entered incorrectly. Change the 8453 DLN Record using IDRS CC ELFUP Action Code C or

    3. If necessary, hand carry documents to Numbering to be renumbered and have ISRP input.

    Note:

    If documents are renumbered, a log should be kept of the new DLNs assigned for working the Outstanding Error Listing.

3.42.5.9.14  (10-01-2010)
Resolving Invalid Document Count Error Condition

  1. The listing may contain blocks that appear to contain more than 100 documents.

    If... Then ...
    there is an unnumbered document in a block,
    1. Remove the unnumbered document(s).

    2. Research CC R8453 to determine if DLN has been assigned.

    3. Hand-carry documents to Numbering and ISRP input.

    there are Duplicate DLNs in the block,
    1. Line through incorrect DLNs.

    2. Hand-carry documents to Numbering for renumbering and ISRP input.

    block contains 100 correctly numbered documents,
    1. A document entered twice will be included on the Duplicate Error Message Listing.
      It can be assumed that ISRP entered a document twice or entered an SSN from an attachment.

    document count is 200 or more and CCU has 2 blocks with the same DLN,
    1. Research IDRS CC R8453 on a sampling of Form 8453 from the 2 blocks to ensure which documents are correct.

    2. Line through DLNs on second block; hand-carry documents to Numbering for renumbering and ISRP input.

3.42.5.9.14.1  (10-01-2010)
Duplicate DLN/SSN Error Message

  1. When transcribed 8453 DLN data contains more than one occurrence of an 8453 DLN and the SSNs are the same, this error message occurs. Do the following:

    1. Review a sample of Form 8453 from the block and if the SSNs and DLNs match

    2. Delete the duplicate 8453 DLN Record using CC ELFUP Action Code D

    3. Return block to files

      Note:

      This can occur if ISRP entered the same block on different days; inadvertently did not release the block to Files and re-entered it the next day.

3.42.5.9.14.2  (10-01-2010)
"Duplicate DLN" Error Message

  1. This error message occurs when transcribed 8453 DLN data contains more than one occurrence of an 8453 DLN and the SSNs are different. This can be caused by ISRP or CC ELFUP incorrectly transcribing a DLN that had been previously input or if Numbering assigns the same DLN to multiple blocks. Do the following when another block is received:

    1. Review the document to determine if the SSNs and DLNs match the transcribed data.

    2. Correct the 8453 DLN Record using IDRS CC ELFUP Action Code C.

  2. If another block is not received, do the following:

    1. ISRP may have incorrectly entered a block on a prior day. The block may have been filed under the DLN on the document, not the DLN input by ISRP. When the correct block is input by ISRP, the DLN is already on R8453 and the second (correct) block is in error. It is not always possible to find the first block since it is filed under an unknown DLN.

    2. Attempt to locate the incorrect block by researching prior DLN Block Listing for the DLN. The list may have a "gap" in blocks indicating a possible DLN where the incorrect block may be filed.

    3. Request possible erroneous blocks with CC ESTAB using DLN as it should have been entered.

    4. Correct the 8453 DLN Record using IDRS CC ELFUP Action Code C.


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