3.42.9  Filing Information Returns Electronically (FIRE) (Cont. 1)

3.42.9.10 
Special Projects

3.42.9.10.1  (01-01-2015)
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

  1. TSO receives electronically filed Form 1042-S information returns from withholding agents and transmitters via the FIRE System. All files received from the withholding agents and transmitters are controlled by the Special Projects area.

  2. Access FIRE Administrative Reports on a daily basis. Identify bad files and the condition for incompatibility.

3.42.9.10.1.1  (01-01-2014)
Form 1042-S, Data Verification Procedures

  1. Verify all transmitted files on the FIRE/CSR application have been forwarded for processing via SPS1101 prior to daily processing.

  2. If the information is an amended file, review the uploaded file to ensure the file is coded as an amended file.

3.42.9.10.1.2  (01-01-2014)
Electronic Amended File Verification For 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Processing Procedures

  1. Prior to processing of the transmission, review Form 1042-S to ensure proper amendment coding.

  2. Utilize the Time Sharing Option J (TSOJ) system, to access the 3.4 Mainframe.

  3. Locate the DSName Level and enter PDMAG.IMAG1042.F001.P*.

  4. Identify the file by the TCC, file sequence number and file type indicator as identified below:

    • A = Amended

    • P = Original

    • R = Replacement to Original or Amended

  5. Browse the file by entering a "B" next to the file.

  6. Check position two of the "W" and "Q" records to verify a Code 1 representing an amended file is present. If no, contact the transmitter to determine if the file should have been submitted as an original submission or if a replacement amended file is needed.

  7. Check position 810 of the "W" and "Q" records. Verify an amended code of "C" or "G" is present.

3.42.9.10.2  (01-01-2015)
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

  1. An employer who operates a large food and beverage establishment is required to file Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, to report information concerning receipts from the establishment and tips reported by employees. In certain circumstances, the employer is required to allocate tips to employees.

  2. Electronically filed Form 8027 are due by March 31 of the year following the calendar year for which the returns are filed.

  3. Form 8027 is required only for establishments that are located in the 50 states and the District of Columbia. Form 8027 is not required for:

    1. Establishments operated for less than one month in any calendar year or that has ten (10) or fewer employees.

    2. Establishments where tipping is not customary (for example, cafeterias).

    3. Establishments where 95 percent of total sales are carry out sales or sales with a service charge of ten percent or more.

3.42.9.10.3  (01-01-2015)
Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

  1. IRC 6057(a) requires the administrator of a plan that is subject to the vesting standards of Section 203 of the Employee Retirement Income Security Act of 1974 (ERISA) to report information relating to each plan participant with a deferred vested benefit in accordance with regulations prescribed by the Secretary of Treasury. The Schedule SSA, an attachment to the Annual Return/Report of Employee Benefit Plan (Form 5500 series), has been the form used by plan administrators to comply with the reporting requirements of IRC 6057(a).

  2. Electronically filed Form 8955-SSA returns are due by the last day of the seventh month following the last day of the plan year (plus extensions).

  3. TSO receives electronically filed Form 8955-SSA information returns from plan administrators through the FIRE System. Identify bad files and reason for incompatibility.

3.42.9.10.3.1  (01-01-2014)
Form 8955-SSA Data Verification Procedures

  1. Verify all transmitted files on the FIRE/CSR application have been forwarded for processing via SPS1101 prior to daily processing.

  2. If the information is an amended file, verify by reviewing the uploaded file is coded as an amended file.

3.42.9.10.3.2  (03-21-2014)
Electronic Amended File Verification For 8955-SSA Processing Procedures

  1. Information transmitted for Form 8955-SSA is often reviewed to ensure proper amendment coding prior to processing of the transmission.

  2. To perform a review, enter 3.4 in the Time Sharing Option J (TSOJ) system.

  3. Return to the DSNameLevel and enter PDPPD.P13070.F001.T6XXXX.ORIG0001. Press enter again for a complete listing of names. Locate the file by file type indicator, TCC, and file sequence number. The file type indicators are:

    • AMEN (Amended)

    • ORIG (Original)

  4. Browse the file. Enter a "B" .

  5. Check position 34 of the "S" record to determine if a Code 1 representing an amended file is present. Contact the transmitter to determine if the file should have been submitted as an original submission or if an amended file is needed.

3.42.9.10.4  (01-01-2015)
Special Projects Processing and Reports

  1. This section describes procedures utilized in support of the FIRE System. Assistance with transmitter/filer transmissions and the validation of processing results are included. This section provides and identifies reports available and guidance for processing special projects.

3.42.9.10.4.1  (01-01-2015)
Checking the File Status of Form 1042-S, Form 8027, and Form 8955–SSA

  1. When a special projects file is submitted, one of the status below will be displayed:

    Status Code Explanation
    Not Yet Processed The file has been received, but not yet processed on the Unisys Mainframe.
    Bad The file contained fatal errors or
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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    The file needs to be replaced, unless the transmitter indicates there will be no replacement.
    Good, Not Released The file is good and if the transmitter agrees the number of payees displayed is correct, no further action is required by the transmitter. The file will be released after 10 calendar days unless the filer contacts TSO within the time-frame. If the transmitter states the file should not be processed, enter the comment: "SP" , date, "Updated File Status to Closed, No Replacement Expected," customer's name, and your initials.
    Good, Released with Error Status The file has been released to mainline processing; however, the file contained errors. This file status is a result of the file not being replaced by another original within 60 days.
    Good, Released The file has been released to our mainline downstream processing. If the transmitter discovers incorrect information within the file, the filer must submit an amended or corrected file.
    Superseded (Form 8955-SSA only) This status is assigned to a bad file when it is replaced by a new submission of the same type. The superseded status is also assigned to a good file when it is replaced by an amended file, submitted to correct errors in the good file.
    Closed, No Replacement Expected The transmitter of this file has contacted us and requested the file be closed. No replacement file is expected.

3.42.9.10.4.2  (03-21-2014)
Making a Good File Bad for Replacement for Form 1042-S and Form 8027

  1. Verify the File Status reflects "Good, Not Released" on FIRE CSR.

    • Search by TCC on the main menu.

    • Select the filename. Otherwise, if only one file exists, the shipment record will be displayed.

  2. If the file status indicates "Good, Not Released," enter a comment, the customer's name, your initials, and the date. Select "Special Projects Bad."

  3. If the file status reflects "Good, Released," advise the filer it is past the ten day hold period and that an amended or corrected file must be sent.

3.42.9.10.4.3  (01-01-2015)
Viewing a Special Project File in 3.4 on the Mainframe

  1. If the transmitter contacts us about a file that is bad, request the assigned file name or the TCC beginning with the number applicable for the form as listed below:

    • 22 - Form 1042

    • 21 - Form 8027

    • 6 - Form 8955-SSA

  2. Access the CSR application. Follow the procedures listed below:

    • Enter the TCC in the search field.

    • Select the appropriate filename. Otherwise if only one file was sent, the shipment record will display. The error code and explanation will be displayed to provide the transmitter assistance.

  3. If further details or examples are needed, you can view the file on 3.4 on the mainframe by following the steps listed below:

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    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.42.9.10.4.4  (01-01-2014)
Special Projects FIRE Tier-2 Processing

  1. The following are conditions that result in Tier-2 errors:

    If Then
    File did not contain a complete set of T, W, Q, C, and F records, 13 error is produced.
    File contains multiple files compressed into one file, 15 error is produced.
    File cannot be decompressed, 17 error is produced.
    An executable file is sent, 22 error is produced.
    A PDF file is sent, 73 error is produced.
    a file is in EBCDIC format, A2 error is produced.
    the file is W-2 data, A3 error is produced.

3.42.9.10.4.5  (01-01-2014)
Processing Special Projects Multiple Virtual Storage (SPS MVS) Errors

  1. Check the SPS MVS Errors daily to ensure the errors in the Special Projects files beginning with 22 are resolved by following the procedures below:

    • Select "Data Processing" , "SPSMVS Errors" and "Details."

    • If the errors appear to be acceptable, select "Merge."

  2. If there are numerous errors, go to the 3.4 on the mainframe and review to identify if the file contains an incorrect record length, non form data, etc. causing incorrect errors to be generated. Delete, edit or add error codes accordingly. Select "Merge."

  3. Go to 3.4 on the mainframe and identify a count of the total number of records in the file. (The easiest way to obtain the count is to do an edit (instead of browse) on the file and the last number on the left hand side of the screen is the number of records in the file.)

  4. On the shipment record, enter the correct number of records in the record count. Enter comments and update record.

  5. Return to the MVS error, select "Reprocess" under "Details."

3.42.9.10.4.6  (01-01-2014)
EONS (Electronic Output Network System)

  1. EONS can be utilized as an additional resource of ensuring processing results from the Unisys system. Follow the steps below to view processing results for Form 1042-S and Form 8027.

    1. Select MCC, year, month and appropriate letter: Form 1042–S - "C" represents the first letter in processing Chapter Three Withholding (CTW). Form 8027 - "A " represent the first letter in processing of Allocated Tips monthly (ATM).

    2. Form 1042-S: enter *CTW* in the box at the top right of the application. This will bring up all CTW processing within the month and year previously specified. There will be one entry with the filename of CTW01 for each file processed.

    3. Form 8027: Enter *ATM* in the box at the top right of the application. This will bring up all ATM processing with the month and year previously specified. There will be one entry with the filename of ATM01.ATM0142.28PSC for each file processed.

3.42.9.10.4.7  (01-01-2014)
SPS1101 File Description

  1. The SPS1101 is a holding area for the daily pre-processing of the CTW-11, ATM-11, and SSA-11. When files are received, they reside on the main data base as "Not Yet Processed" within the SPS1101 file. Check these two areas daily to ensure the file is included in the daily CTW-11, ATM-11, and SSA-11 pre-processing file. If required, files that have been missed can be moved back into the SPS111 file to be processed.

  2. The SPS1101 file is emptied for processing Monday through Friday at 2:45 a.m. (ET).

3.42.9.10.4.8  (01-01-2015)
Correcting Errors Within the SPS1101

  1. If the transmission has been received, has a status of "Not Yet Processed," and does not reside within the SPS1101 file, it must be added, because it will not automatically submit to process. Take the following steps:

    1. Ensure the file has moved to the mainframe.

    2. Select the file you wish to insert to SPS1101 from the main menu.

    3. Select "Put into 1101 or AWX0802."

    4. Select SPS1101 under CSR Functions.

    5. Check for the file to ensure insertion.

  2. If a transmission has been received, has a status of "Not Yet Processed," and resides within the SPS1101 file, take the following actions to remove to stop processing:

    1. Select SPS1101 under CSR Functions.

    2. Select the check box prior to the filename.

    3. Select "Delete " checked rows.

    4. Return to CSR/FIRE main menu.

    5. Search for the file deleted from SPS1101.

    6. Using the drop down menu, select "Special Projects Status Bad. "

    7. Enter BZ, the file should indicate "Closed No Replacement Expected."

  3. If a transmission has been "Closed with No Replacement Expected," utilize the comments box to indicate the reason the file was not processed, your initials, and the date.

3.42.9.10.4.9  (01-01-2014)
Changes to Special Projects Error Codes

  1. Analyze Chapter Three Withholding (CTW) Fatal error report (CTW0106/CTW0107), Allocated Tips Monthly (ATM) Fatal Error Reports (ATM0140/ATM0142) and electronic submissions for Form 8955-SSA. Select:

    1. CSR Functions

    2. M1711

    3. Add New

  2. Add the following information:

    1. Filename (ex. TEST.22ZZ9.0001)

    2. Type = M

    3. TCC number (ex. 22ZZ9)

    4. Processing date (ex. 11/20/201X)

    5. Record Count

    6. Error indicator (check box)

    7. Select Save

  3. The upper right corner of the screen indicates "Successful Insert." Select:

    1. FIRE/CSR Functions

    2. T2 Errors

    3. SPS MVS errors (should show filename just entered)

    4. Details

    5. Add - Enter Error, Count, and Sequence

    6. Select Merge

  4. Go back into the Main FIRE/CSR application. Search the TCC files just altered to ensure the proper information has been updated.

3.42.9.10.4.10  (01-01-2014)
Special Projects Correspondence

  1. Status of Form 1042–S files are provided to a valid email to the transmitter the day after pre-processing of CTW has been completed as follows:

    1. Each week night the CTW-17 (status file) is sent from the CTW program to the FIRE/CSR application.

    2. Monday - Friday (excluding holidays) At 2:30 a.m. (ET) the FIRE/CSR application reads the CTW-17 status file and updates the FIRE database with the appropriate error codes received during prior day processing.

    3. At 11:45 p.m. (ET) the file status emails are released to the transmitters with notification of "Good" or "Bad" files. See Exhibit 3.42.9-2, File Status Email.

  2. Status of Form 8027 files are provided by email to the transmitter the day after pre-processing of ATM has been completed as follows.

    1. Each week night the ATM-01 (status file) is sent from the ATM program to the FIRE/CSR application.

    2. Monday - Friday (excluding holidays) At 2:30 a.m. (ET) each morning the FIRE/CSR application reads the CTW17 status file and updates the FIRE database with the appropriate error codes received during prior day processing.

    3. At 11:45 p.m. (ET) the file status emails are released to the transmitter with notification of "Good " or "Bad" files. See Exhibit 3.42.9-2, File Status Email.

  3. The status of Form 8955-SSA files are provided by email to the transmitter the day after processing has been completed as follows:

    1. The SSA-17 (status file) is sent to the FIRE/CSR application.

    2. At 9:45 p.m. the FIRE/CSR application reads the SSA-17 status file and updates the FIRE database with the appropriate error codes received during processing.

    3. At 11:45 p.m. (ET), the file status emails are released to transmitters with notification of "Bad" files. See Exhibit 3.42.9-2, File Status Email.

  4. For all files submitted via the FIRE CSR application, it is the filer's responsibility to check the status of their file within five business days to verify the results of transmissions.

  5. All files submitted with errors encountered during processing, will receive an additional 21 day reminder the file has not been replaced. This 21 day reminder email will begin on files not replaced within 21 days of the submission date. See Exhibit 3.42.9-3, Bad File Email Reminder.

    Note:

    Filers are granted 60 days from the date of the original submission to replace a bad file. A 21 day reminder email is sent to filers as a courtesy.

3.42.9.10.4.11  (01-01-2014)
Special Projects Reports

  1. A cumulative report of Good Files vs. Bad Files can be viewed in the FIRE CSR application, under "CSR Functions." Select:

    1. Administrative Reports

    2. Cumulative Report

    3. Generate

  2. Reports may be viewed by receipt date in FIRE/CSR application, under "CSR Functions." Select:

    1. Administrative Reports

    2. Special Projects by Date

  3. Filter according to file type:

    • CTW - Form 1042-S

    • ATM - Form 8027

    • SSA - Form 8955-SSA

  4. Form 8027 Error Reports, ATM Fatal Error Reports (ATM0140/ATM0142) can also be utilized for verification of errors. The reports are printed at the end of ATM pre-processing which is scheduled for 9:00 a.m. (ET) each day. Remove reports from the printer daily. Analyze and compared the report with FIRE/CSR updates for accuracy.

    1. ATM0140 Count Reports contain the total number of records, the total number of error records, and the total number of valid records.

    2. ATM0142 Tip Income Error Registers contain the TCC number, error code encountered, and the record sequence number where the error occurred.

    Note:

    ATM post-processing is completed every Thursday at 11:45 a.m. (ET). This processing contains all files that have been pre-processed as good, held for ten (10) days, and are ready to be released.

3.42.9.11  (01-01-2014)
Form 8508, Request for Waiver from Filing Information Returns Electronically

  1. Form 8508 is used to request a waiver from filing information returns electronically for the current tax year.

    • A request for a waiver should be submitted at least 45 days before the due date of the return(s) for which a waiver is being requested.

    • Form 8508 must be received by the due date of the return(s). Special consideration is given to filers who cannot send replacement electronic files when data was rejected by Social Security Administration (SSA) and/or the IRS. These filers may submit a waiver request after the due date of the return.

  2. If the filer is required to submit information returns electronically and fails to do so, and there is not an approved waiver on record, the filer may be subject to a penalty for failure-to-file electronically. IRC 6011(e)(2)(A) states that all information returns may be filed on the appropriate paper form if fewer than 250 returns are required to be filed. Regulations require filers who issue 250 or more of certain information returns to file such returns electronically. The 250 or more requirement applies separately for each type of form filed.

3.42.9.11.1  (01-01-2015)
Processing Form 8508

  1. Perform an initial review of Form 8508. Verify all boxes on Form 8508 are complete. If the filer has received waivers in the past, cost estimates or an explanation of extenuating circumstances must be attached.

    Note:

    If required information is omitted, a denial letter is systemically issued to the requestor stating the reason for the denial. Attach a copy of Form 8508 highlighting areas where information is missing. The requestor may resubmit Form 8508 for reconsideration within 30 days from the date of the letter containing all the required information.

  2. Search the waiver database to review the filer's waiver history. Destroy duplicate requests as classified waste.

  3. Accept a timely filed Form 8508 submitted for a first time request.

  4. Accept a timely filed waiver submitted in a subsequent year with two cost estimates attached.

  5. Accept Form 8508 with an attached explanation for one of the following:

    • Presidentially declared disaster area. Examples include the inability to resume business operations or the unavailability of business records. Use SERP Disaster Assistance Information to confirm disaster area

    • Fire, casualty or natural disaster

    • Death, serious illness, or unavoidable absence affecting the operation of the business

    • Bankruptcy Chapter 7

    • First year business was established

    • Final year of business

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    Note:

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  7. Forward Form 8508 to manager, lead, or Information Technology Specialists that do not fall into the criteria listed above for determination of extenuating circumstances demonstrating good cause.

  8. Enter an original waiver request into the Waiver database located in IRP Homepage.

    • Document the control number and two digit code on the upper-right corner of Form 8508.

    • Verification of data may be performed under "Record Verified."

  9. Search on the TIN or Control number from the Waiver database menu for a reconsideration of a denied waiver. Select Reconsideration and enter Form 8508 information. Document the control number and two digit code on the upper-right corner of Form 8508.

  10. Print and mail denial letters. Update data to the letter file.

  11. File Form 8508 by control number.

  12. Follow the procedures below when the "N" run programs are ready to process waiver requests and post to the Payer Master File (PMF):

    1. Select "Unload the Approved Waiver Requests."

    2. Enter cycle (01 through 52) for the mainframe processing.

    3. Select the start date and end date from the calendar.

    4. Select "Unload Data."

      Note:

      This will create a file called PDBAW.B102N1.F001PB.WYYYYCC (YYYY=year and CC=cycle).

  13. A file is generated in the directory VPOSENTWEBCPAS3\WaiversOutput_DS$ A scheduled task automatically sends the file to the mainframe via the Enterprise File Transfer Utility (EFTU).

  14. Update comments with, date, type of Notice, tax year, initials of the contact that received code, and computer assistant’s initials. Example: 09-08-12: 972CG TY12 EC to XX; ZZ.

3.42.9.12  (03-21-2014)
Information Returns Extension Request Processing

  1. This section provides procedures to process information return extensions Identified below:

    • Extension of Time for Recipient Copies of Information Returns

    • Automatic 30-Day Extension to File Information Returns

    • Additional 30-Day Extension to File Information Returns

3.42.9.12.1  (01-01-2015)
Reporting Requirements

  1. If payer fails to comply with reporting requirements on or before the due date of the return, a penalty may be imposed up to $100 for each document filed late.

  2. Use the table below to identify the due date for filing information returns, issuing recipient copies, and determining if an extension has been submitted timely.

    Form Paper Due date Electronic Due Date Due Date Recipient
    Form 1042-S March 15 March 15 March 15
    Form 1097 February 28 March 31 On or before the 15th day of the 2nd calendar month after the close of the calendar month in which the credit is allowed.
    Form 1098 February 28 March 31 January 31
    Form 1099 February 28 March 31 January 31*
    Form 3921 February 28 March 31 January 31
    Form 3922 February 28 March 31 January 31
    Form 5498 May 31 May 31 Jan. 31 or May 31**
    Form 5498-SA May 31 May 31 May 31
    Form 5498- ESA May 31 May 31 April 30
    Form 8027 Last day of Feb March 31 January 31 (Shown on W-2)
    Form W-2G February 28 March 31 January 31
    Form W-2 (processed by SSA) Last day of Feb March 31 January 31


    * February 15 - Forms 1099-B, 1099-S, and 1099-MISC if amounts are reported in Box 8 or 14.


    ** January 31 - for value of account and May 31 for contributions

  3. If a due date falls on a Saturday, Sunday, or legal holiday, the filing date is the next business day.

  4. If a filer of information returns is unable to submit the data by the filing date, Form 8809, Application for Extension of Time to File Information Returns, may be submitted by the following methods:

    • Mail or fax paper form

    • FIRE - Fill-in

    • FIRE - Electronic file

3.42.9.12.2  (01-01-2015)
Extension of Time for Recipient Copies of Information Returns - Paper Inventory

  1. Requests for an extension of time to furnish statements to recipients of Forms W-2 series, W-2G, 1042-S, 1097, 1098 series, 1099 series, 3921, 3922, and 5498 series are submitted on correspondence to the IRS. The request must be postmarked no later than the date the statements are due to the recipients.

  2. Required information includes:

    • Payer or employer name

    • TIN

    • Address

    • Specify the extension request is to provide statements to recipients

    • Type of return for the extension request

    • Reason for delay

    • Signature of payer or duly authorized person to sign a return

      Note:

      Generally, only the payer may sign the letter requesting the extension for recipient copies; however, if a transmitter has a contractual agreement with a payer to file extension requests on the payer’s behalf, the transmitter should state so in the letter requesting the extension.

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Enter recipient copy extension requests into IRP Homepage. Document the reason for delay into comments section. Acceptance and denial letters are systemically generated.

  6. Enter additional names and TINs on requests with an attached list of additional payers.

3.42.9.12.3  (01-01-2015)
30-Day Extension to File Information Returns - Paper Inventory

  1. An automatic 30-Day Extension to File Information Returns may be requested by mailing Form 8809, Application for Extension of Time to File Information Returns. Review Form 8809 for required information:

    • Payer name

    • Address

    • TIN

    • Filing method (electronic or paper)

    • Type of form(s) for the extension request

  2. Enter extension information into the IRP Home Page/Extension including incomplete forms. Document the control number and action code on the upper-right corner in the "IRS Use Only" area of the request indicating an approved or denied extension.

  3. Deny extension requests for the following:

    • Omission of required information listed above

    • More than one filer using the same TIN

    • Postmarked after the due date of the return

  4. Beginning in 2015, approval letters for the 30-Day extension request will not be issued. Denial Letters will be systemically generated.

  5. Process reconsiderations of a denied extension submitted within 20 calendar days following the procedures below:

    • Pull the original extension request from files.

    • Locate the record in IRP Homepage. Check the box for Reconsideration and enter revised information.

    • Document the action code on Form 8809 and file with the original request.

  6. File Form 8809 by control number.

3.42.9.12.4  (01-01-2015)
Additional Extension of Time to File Information Returns - Paper Inventory

  1. Regulations section 1.6081-8 allows a payer or transmitter to request an additional 30-day extension to file information returns when the first automatic 30-day extension was granted and the additional extension is filed before the expiration of the automatic 30-day extension. An additional extension of time may be requested on Form 8809. Verify initial 30-day extension was filed.

  2. Verify Form 8809 contains the required information listed below:

    • Payer or employer name

    • TIN

    • Address

    • Type of form(s) for the extension request

    • Filing method (paper or electronic)

    • Detailed explanation of why an additional 30-day extension is needed

    • Signature of filer/transmitter or a person who is duly authorized to sign a return

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Enter paper requests into IRP Homepage including incomplete requests. Document for the reason for delay in the comments section. Acceptance and denial letters are systemically generated.

3.42.9.12.5  (01-01-2015)
Extension of Time for Recipient Copies of Information Returns - Electronic File

  1. Transmitters may file a request for an extension of time for recipient copies with an electronic file listing the payer and employer names and TINs. A signed letter must be faxed or mailed to the IRS by the transmitter. A list of payer, employer names and TINs is not required to be included with the letter.

  2. Review correspondence for documentation of signature and reason for delay. If faxed letter is not received within seven business days, manually code the file DC.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Review files in FIRE CSR for formatting issues. If a formatting issue is identified:

    • In FIRE CSR Shpmntrec, search Action and select Close Out Record

    • Manually code file when there is an error

    • Enter applicable EOT Error Code

    • Remove File from AWX0802. If shipment record is on ir.mag.6, cancel record

    Note:

    An email is systemically issued informing of bad file status.

  6. File letters by shipment record.

  7. Review the bad record listing from OAWX26 during AWAX processing. Follow procedures below:

    • Verify error codes assigned to the file are accurate.

    • Enter the transmitter's information into IRP Homepage to generate a denial letter.

    • Forward the denial letter to IFS for mailing.

3.42.9.12.6  (01-01-2015)
Application for Extension of Time to File Information Returns, Electronic Files

  1. Review status of transmissions from FIRE CSR Process Check Extension. Verify the file has been processed to the mainframe by using 3.4 (Utility Dslist). When an original file is transmitted the filename begins with EXTO. Information for a second extension begins with EXTS.

  2. Review file to ensure compliance with layout specifications. Verify data in file is consistent with information provided when file was uploaded.

    • If consistent, allow file to process through AWX 0802.

    • If discrepancies are identified, apply appropriate error code and remove from AWX 0802 control file.

  3. Each extension file received is posted to the ADB with the TCC and sequence number (i.e., 44444A1). Update the following fields on the Extension database:

    • Fields 030, 035, 040, 050, 051, 052, 060, and 070 as necessary.

    • Field 090 = M (paper); E (electronic) - indicates how the information return records will be filed. Based on the original due date of the return(s), the extended due date(s) will be determined by the filing type indicated in field 090.

    • Fields 160-166 = document approval or denial indicators. Update field A230 (a request for an additional 30 days). A denied document is updated as D130. Update Field 164 as A160 or D160.

  4. Once records are posted to ADB and all required documentation is received:

    • Go to ADB in mainframe to locate appropriate shipment record. (ADB does not go in file order ensure you are on the correct record).

    • Update ADB to schedule processing of file. Enter Field = 400 Enter Data Change =X.

  5. Schedule weekly processing on Automated Waiver and Extension Processing System (AWAX) as follows:

    AWX-09 Schedule all available files for processing
    AWX-20 Validation of jobs (errors for count mismatch, multiple TCCs, etc.
    AWX-26 Approval/denial files and payer listings
  6. Upon completion of AWX-20, research all shipment files with errors. This research may result in canceling a shipment or coding the shipment for replacement with a good file. Count mismatches or document types may result in ADB field updates and reprocessing of the file. AWX-26 is processed on Thursdays with the following lists produced:

    AWX26-40 Approved Extension of Time
    AWX26-41 Denied Extension of Time
    AWX26-42 Shipment Summary-Page
  7. When a shipment is complete, a listing of denied payers is generated with the denial letters. Mail the denial letter and corresponding listing to the transmitter. Update Field 262 of the ADB with the shipment date.

  8. Reports are generated daily and weekly for shipment tracking and problem resolution as follows:

    AWX23-40 Daily Report of Electronic Files
    AWX23-41 Daily Report of Unprocessed Electronic Files
    AWX28-40 AWX-20 Error Report
    AWX28-41 Cannot Schedule Shipment Report
    AWX28-42 Cancelled/Returned Shipment Report
  9. All electronic extension files are processed on the mainframe.

3.42.9.12.7  (01-01-2015)
Processing Fill-In Form 8809, Application for Extension of Time to File Information Returns

  1. Form 8809 may be completed online via the FIRE System at https://fire.irs.gov. An account must be established with a User ID, password and PIN.

  2. Fill-In Form 8809 can only be used to request an automatic 30-day extension. Filer will receive an acknowledgment on screen if all required information is provided. An additional 30-day extension of time request cannot be made with the Fill-In Form 8809 option.

  3. There is no limit to how many online extensions may be entered. An online Form 8809 must be requested by the due date of the return for which an extension is being requested. See IRM 3.42.9.12.1, Reporting Requirements.

  4. If a user files for multiple payers or employers, a form must be submitted for each.

  5. The online option is available when the FIRE System becomes available for the current year.

  6. Search for an on-line extension on FIRE CSR using criteria of User ID, TIN, Payer Name, or TCC.

  7. Update due dates on the first working day of the new year on Fill in Extensions, Extension Due Dates option.

  8. Generate extension reports through FIRE/CSR at Fill-In Extension Reports. Four report options are available:

    1. 8027 reports (Current & Prior Year)

    2. Approved Fill-In Extensions (Select the date range by using the calendar option.)

    3. Submitted Fill-In Extensions (Produces the total User ID Count report for the tax year selected.)

    4. Extensions not yet uploaded

  9. Create a file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post information to the Payer Master File (PMF). At CSR Functions select Fill-In Extension and Create Fill-in Extension File. Enter the cycle for the mainframe processing and submit. Acceptable values are 01 through 52. Select the start date and end date from the calendar. The extension information is sent to the mainframe to process and post. The filename for Fill-In extensions is PDMAG.B102N1.F001PC.WYYYYCC.

3.42.9.12.8  (01-01-2015)
Additional Extension of Time to File Information Returns - Electronic Requests

  1. Additional Extension of Time to File Information Returns may be filed electronically when the first automatic 30-day extension was granted and the additional extension is filed before the expiration of the automatic 30-day extension and a signed Form 8809 is received to satisfy the reason for delay and signature requirements. Verify initial 30-day extension was filed.

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

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

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Ensure a signed Form 8809 was received within seven business days documenting the reason for delay.

  5. Attach Form 8809 to the shipment summary and file in TCC order. Process electronic files following IRM 3.42.9.12.6, Application for Extension of Time to File Information Returns, Electronic Files.

  6. If paper Form 8809 is not received:

    • Close file on CSR with appropriate error code D1

    • Cancel shipment on AWAX Data Base (ADB)

    • Enter Form 8809 data into IRP Homepage

  7. File Form 8809 in TCC order. Retain for 3 years.

3.42.9.12.9  (01-01-2015)
Printing and Uploading Extension Requests

  1. When the batches of extension requests are entered and verified, the data is updated to the letter print file. Follow the guidelines listed below.

    • Print letters under "Computer Specialist Options" . Letters may be printed at any point in time.

    • Print letters by type; denied, approved, or recipient listings.

    • To reprint a letter, map to VPOSENTWEBCPAS3\ExtenOutput_DS$. On the Start Menu, select "Explore / Mapped drive / Extensions / Output / Print files."

    • Generate daily reports from the main menu. Listings can be generated showing the number of extensions processed and statistics pertaining to them.

    • Multiple payer listings for extensions of time for recipient copies are matched by control number to the appropriate denial or approval letters. Letters with "listings " attached are coded with an asterisk after the control number.

  2. Create the file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post to the Payer Master File (PMF). Acceptable cycle values are 01 through 52. Select the start date and end date from the calendar upload data. A file is created called PDBAW.B102N1.F001PA.WYYYYCC (YYYY = year; CC = cycle).

  3. A file is generated in the directory mtb0120cpmw1\vt2apps\Extensions\output. A scheduled task automatically sends the file to the mainframe via EFTU.

3.42.9.12.10  (03-21-2014)
Extension of Time Reports

  1. Information from EOT reports are utilized to plan work schedule and fiscal year assumptions. Upon request, prepare the following reports:

    • AWAX (Form 8809 extension requests) -The total from the weekly AWX-28-43 Report (AWAX Payer Cumulative Status Report).

    • AWAX (Recipient Extension Request) -The total from the weekly AWX-28-43 Report (AWAX Recipient Cumulative Status Report).

    • FIRE Fill-in Extensions - At CSR Functions select "FIRE Fill-In Extensions/ FIRE Fill-In Extension Reports. " Select "All Approved Reports," and "From and To Date. " Select "Generate."

    • Extension of Time Database (Paper Form 8809 and recipient requests and Form 8809 submitted in lieu of Form 4868) - Log onto the IRP Home Page/Extension Main Menu. Select "Computer Specialist Options Letters & Reports," and "Extension Statistics." From the four reports that are produced (paper master, paper detail, electronic master, electronic detail), add all approved and/or denied columns under Extensions for the paper Form 8809 report, add all approved and/or denied columns under Recipients for the Recipient Requests report, and add all amounts for Form 1040 Requests received.

3.42.9.13  (01-01-2015)
Extensions and Waivers Data Processing

  1. This section provides procedures to process extension and waiver data and to perform necessary research to determine the corrections needed for posting to PMF.

3.42.9.13.1  (01-01-2015)
Data Unload Extensions and Waivers

  1. Perform the data unload for paper extensions and waivers from the IRP Homepage. The unloaded file is then available for mainframe processing. This is completed automatically via EFTU as a scheduled task set for Mondays at 5:00 a.m. (ET).

  2. Perform the data unload for FIRE Fill-in Extensions from the FIRE Production System. The unloaded file is then available for mainframe processing, completed automatically via EFTU during the daily batch process every 20 minutes.

  3. FIRE Electronic extensions are transmitted through the FIRE Production System. Extensions are automatically sent to the mainframe every 20 minutes via EFTU through the daily batch process.

    • The AWX08 control file is available for mainframe processing via EFTU through a FIRE task scheduled daily at 10:30 PM ET. Update the AWAX database to schedule extension processing.

    • Files processed via AWAX are directly input from the mainframe into the "N" runs to post data to PMF.

      Note:

      IT Application Development is responsible for the EFTU scheduled tasks above. Therefore, the day and time is subject to change at their discretion.

  4. The following forms are not part of the "N" run process and do not post to PMF:

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips - information is sent to Cincinnati by secure email.

    • Recipient Extension requests do not post to PMF and are housed locally.

3.42.9.13.2  (01-01-2015)
"N" Run Processing

  1. BAW-102N1 - "N1" run

    • Valid extensions and waivers are processed in approved date order to post data to PMF.

    • The PDMCC.B102NB.F001.WYYYY00 dataset resides on the mainframe and is available to include dataset files for processing all approved extensions and waivers.

    • Initiate an email to System Control Point (SCP) to begin the "N" run processing to pull the extension and waiver data from the various sources noted above and post records to Extension and Waiver PMF (EAWPMF).

  2. BAW-102N2 - "N2" run

    • All records that did not post to PMF output to BAW-102N2.

    • Initiate an email to SCP after the SB/SE penalty HUB is conducted, generally around cycle 28 due to program availability.

    • Unpostable listing will automatically print on IRB1.

    • The last run is generally November 1 due to cut off of posting to PMF.

  3. BAW-102N3 - "N3" run

    • Posts corrected unpostable name control records to PMF.

    • Initiate an email to System Control Point (SCP) to schedule the "N3" run when unpostable corrections are completed, or as needed.

    • The last run is generally November 1 due to cut off of posting to PMF.

3.42.9.13.3  (01-01-2014)
Unpostable Procedures

  1. A transaction is termed unpostable when it fails to pass a validity check prior to posting to the Payer Master File (PMF). Approved Extensions and Waivers are posted to PMF by the “N” run processing. The “N” run utilizes Information Returns Processing Validation & Perfection (IRP VAL) to validate payer TINs and names before posting to PMF. Unpostables occur when Form 8809, Application for Extension of Time to File Information Returns, or Form 8508, Request for Waiver From Filing Information Returns Electronically, are processed, and an invalid TIN or TIN/Name Control mismatch occurs. The mismatch prevents the extension or waiver from posting to the PMF. This section provides procedures to correct unpostable conditions identified in "N" run reports.

  2. Perform research to determine the correction needed to post the extension or waiver to PMF. Unpostable corrections do not change Master File entity information.

3.42.9.13.3.1  (01-01-2015)
Unpostable Listing

  1. Print unpostable listings following the procedures listed below:

    • Access report name 0102N240 Unpostable Report, generally available for printing starting cycle 28.

    • Automatically prints to IRB1 or the listing can be printed manually every Tuesday using Control D.

    • Print a separate unpostable listings for paper, fill-in, and electronically filed extensions.

      Note:

      Listings must be data entered separately and printed separately.

  2. Unpostable listings contain the following fields:

    • Transaction code - extension (460); waiver (490)

    • TIN

    • Name Control (this field is blank)

    • Name

    • DOC Codes for Extension (Transaction Code 460) - Refer to, Exhibit 3.42.9-6, Unpostable DOC Codes - (Extension (Transaction Code 460)

    • DOC Codes for Waivers (Transaction Code 490) - Refer to , Exhibit 3.42.9-7, Unpostable DOC Codes for Waivers (Transaction Code 490)

    • TCC (if applicable)

    • Unpostable code 501 - TIN Mismatch/TIN invalid

    • Unpostable code 503 - TIN/Name Control Mismatch

3.42.9.13.3.2  (01-01-2014)
Unpostable Research

  1. Research IDRS to determine the discrepancy. Identify actions required to update information to allow the extension or waiver file to post to the correct PMF account. Accurate posting of extensions prevent potential late filing penalties and minimize adverse taxpayer impact. Utilize the following Command Codes:

    • INOLES - Verify TIN/Name Control.

    • NAMEE - (BMF) Perform a search for possible EIN matches.

    • NAMES - (IMF) Perform a search for possible SSN matches.

      Note:

      For additional information on Command Codes, refer to Command Code Job Aid.

3.42.9.13.3.3  (01-01-2015)
Unpostable Corrections

  1. To correct a TIN,

    1. Search TIN in IRB Homepage.

      • If a record exists and the extension or waiver request is a true duplicate, take no action.

      • If the record exists and the extension or waiver request is adding additional forms, update the record.

      • If a record does not exists, enter the extension or waiver as a new record.

    2. Update IRP Homepage comments section.

    3. Issue Letter 147C, EIN Previously Assigned, to notify the payer/filer of the EIN used to process the extension or waiver request. Do not issue Letter 147C for a true duplicate record.

  2. Update the name control in EAWPMF database when appropriate.

  3. Issue Letter 5258, Technical Services Operation (TSO) Unpostable Letter, when unable to determine the corrective action through research. Post date the letter five business days from the date it is created. Include Incident number as the reference number.

    Note:

    Due to the PMF cutoff date, do not initiate correspondence after September 15. Update comments section and take no further action.

    • For inventory purpose, decrease the EHSS batch volume with number of Unpostables records requiring correspondence. Create a batch (Incident) for each unpostable record requiring correspondence. Keep the Incident open for 30 days waiting for a response.

3.42.9.13.3.4  (01-01-2015)
Unpostable Correspondence Responses

  1. Review correspondence received from Letter 5258. Follow procedures IRM 3.42.9.13.3.2, Unpostable Research and IRM 3.42.9.13.3.3, Unpostable Corrections.

  2. If the reply is received after the Incident has been closed but before October 1, review the correspondence and follow procedures in IRM 3.42.9.13.3.2, Unpostable Research and IRM 3.42.9.13.3.3, Unpostable Corrections. Update IRP Homepage comments.

  3. If a reply is received after the PMF cutoff date or the unpostable still cannot be resolved, close the Incident on EHSS. Update IRP Homepage comments.

  4. If an authorized representative of the company contacts TSO requesting to provide the information verbally from Letter 5258:

    • Obtain the Reference Number from the letter.

    • Complete Authentication/Authorization. Refer to IRM 3.42.9.3, TSO Authentication and Authorization Guidelines.

    • Update the Incident activity section.

    • Follow procedures in IRM 3.42.9.13.3.2, Unpostable Research and, IRM 3.42.9.13.3.3, Unpostable Corrections.

  5. If no reply is received after 30 Days, close the Incident on EHSS and update IRP Homepage comments.

  6. When Letter 5258 is returned as undeliverable mail, follow procedures in IRM 3.42.9.20.5, Undeliverable Mail Procedures. Update Incident activity section.

    Note:

    If Letter 5258 is received as undeliverable mail after September 15, update Incident activity section and close the incident with no further action.


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