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

3.42.9.12 
Extension Request Processing

3.42.9.12.1  (01-01-2014)
Reporting Requirements

  1. If an organization 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. Utilize the table below to identify the due date for filing information returns and issuing recipient copies and determining if an EOT 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 - for Forms 1099-B, 1099-S, and 1099-MISC if amounts are reported in Boxes 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, the filer may submit a paper Form 8809, Application for Extension of Time to File Information Returns, fill-out the online form via FIRE, or submit an electronic extension file.

3.42.9.12.2  (01-01-2014)
Processing Paper Form 8809, Application for Extension of Time to File Information Returns

  1. Verify Form 8809 or the extension request letter contains required information to process.

    Note:

    Recipient extension requests require a valid reason for the request and a signature.

  2. If required information is omitted, follow the chart below:

    If Then
    a TCC is provided, search the TCB for needed information.
    the required information cannot be located on the TCB, call the contact person listed on the request to obtain the information.
    the first two methods above fail, issue a denial letter to the requestor stating the reason for the denial. The requestor may then submit a new letter or Form 8809 within 20 days from the date of the letter containing all the pertinent information for reconsideration.

  3. Enter extension information into the IRP Home Page / Extension as described below:

    1. Search by the TIN listed on the request. If a record appears with the exact information for the same tax year, the request is a duplicate. Write the control number and "duplicate" on the request in the "IRS Use Only" box, and place it back in the batch. If the request contains new information, such as an additional form or TIN, update the record with the new information. The control number remains the same. Write the control number on the request and indicate the changes on the form. A new letter will generate reflecting the changes.

    2. If the information on Form 8809 contains a different address and/or contact but all other information is the same, follow the instructions above for "duplicate" requests.

    3. If the "Search" does not produce a record, enter information. Document the control number and action code on the upper-right corner in the "IRS Use Only" area of the request. The action code indicates if the request is approved or denied.

    4. When an extension request for recipient copies contains a list of additional payers, check the "Multiple Payer" box and then "Multiple Payer Table" in the upper-right corner of the screen. Enter the additional names and TINs.

    5. Corrections can be made to a record before the batch is verified.

    6. For reconsideration of denied requests or requests for additional time, pull the original request from files. Locate the record in IRP Homepage and enter "R" for reconsideration or "A" for additional time. Additionally, enter revised information. Document the action code on the request and file with the original.

  4. After entering the batch on the Extension database, give the batch to the computer assistant assigned to verify the requests. Batches are checked for key verification of TINs, name, address, and type of return information. To correct any errors, take the following actions:

    • Search the TIN on the request. When the record appears, verify all of the information. If the information is correct, select "Record Verified."

    • A error is indicated when a record does not appear when a TIN search is performed. Search by the control number. When the record appears, select "Update" . Change the TIN and any other incorrect information, and select "Record Verified."

    • When the entire batch has been verified, initial and date the log sheet and place it in the container to be printed.

  5. Verified paper extension requests receive a letter of approval or denial.

  6. Extension requests are filed by control number and stored in locked filing cabinets.

  7. Most extensions are granted for a maximum of 30 days. In cases involving catastrophic events, an additional 30 days may be approved. Only designated employees or TSO managers may approve requests beyond the original 30 day period. Requests are entered on the database and are approved or denied based on the determination made by the authorized persons. If the request is received and postmarked after the due date of the return, it is considered late. The request is entered on the database and a denial letter is generated and sent to the filer. Requests for additional time to file must be postmarked by the extended due date to be considered.

3.42.9.12.3  (01-01-2014)
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 mtb0120cpmw1\vt2apps$. On the Start Menu, select "Explore / Mapped drive / Extensions / Output / Print files." (outL2519, rec_app, outL2520, rec_den)

    • 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.

3.42.9.12.4  (01-01-2014)
Processing Electronic Form 8809, Application for Extension of Time to File Information Returns

  1. Verify the filer's information in the FIRE system Extension of Time Information Screen with Extension files received via the FIRE system uploaded to the mainframe. When an original file is transmitted electronically, the filename begins with EXTO. If a filer is transmitting a request for a second extension (filename EXTS), the approval/denial information is entered on the Automated Waiver and Extension (AWAX) Database (ADB) according to information on Form 8809.

  2. Each extension file received is posted to the ADB with the TCC and sequence number (i.e., 44444A1). The following fields are updated 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/denial indicators. Update field A230 (a request for second 30 days). A denied document is updated as D130. Update Field 164 as A160 or D160. Code Field 400 with an "X" (indicates Form 8809 was received).

  3. Automated Waiver and Extension Processing System (AWAX) processing is scheduled once a week 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

  4. 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
  5. 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. File the shipment summary in TCC order.

  6. When an electronic request is submitted for an additional extension of time, a signed paper Form 8809 must be submitted the same day the file is transmitted and document the reason additional time is needed. Attach Form 8809 to the shipment summary and file in TCC order.

  7. If the FIRE system file status indicates a complete shipment has been denied, the transmitter has 20 days to send a corrected file. Update the shipment record on the ADB in field 261 with an "X" , indicating a return has been requested. Field 262 is updated with the date of the returned documentation. When the replacement file is received, log the shipment on the ADB as a new shipment. Update Field 264 on the original shipment record with the replacement TCC.

  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. File Form 8809 requesting additional extension of time electronically in a locked cabinet in FIRE Support.

  10. All electronic extension files are processed on the mainframe.

3.42.9.12.5  (01-01-2014)
Processing Online 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. Online Form 8809 can only be used to request an automatic 30 day extension and filers receive approvals online if all required information is provided. An additional 30 day extension of time request cannot be made with the online 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 online extensions is "PDMAG.B102N1.F001PC.WYYYYCC." IRM 3.42.9.13 , Extension and Waiver Data Processing.

3.42.9.12.6  (01-01-2014)
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  (01-01-2014)
Extensions and Waivers Data Processing

  1. This sections 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  (01-01-2014)
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  (01-01-2014)
"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  (01-01-2014)
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 every Tuesday using Control D.

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

  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  (01-01-2014)
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 147C letter to notify the payer/filer of the EIN used to process the extension or waiver request. Do not issue 147C for a true duplicate record.

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

  3. Issue Letter 5258 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  (01-01-2014)
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, indicating they received Letter 5258 and requests to provide the information verbally:

    • 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.

3.42.9.14  (01-01-2014)
Backup Withholding Program

  1. Backup Withholding Program (BWH) provides notices to payers (financial institutions, businesses, or persons) who file information returns with missing or incorrect name/TIN combinations.

    • Notice CP2100 and a CD/DVD is issued to filers who have 250 or more error documents.

    • Notice CP2100 and a paper listing is issued to filers with fewer than 250 but greater than 50 error documents.

    • Notice CP2100A and a paper listing is issued to filers with fewer than 50 error documents.

  2. There are two mailings for each tax year; a staggered mailing in September/October and a second mailing in April of the following year.

3.42.9.14.1  (01-01-2014)
Production Schedule for Issuance of Notices and CD/DVD

  1. Prior to mailing of Notices and CD/DVDs, the Small Business/Self-Employed (SB/SE) program analyst provides a Tax Year (TY) Production Schedule, volumes of Notice CP2100A/CP2100 and CD/DVDs.

  2. For the September/October mailing, CSS management provides the program analyst with a schedule for the staggered mailing of Notice CP2100/CP2100A.

  3. Perform an inventory of supplies and place an order. Forwarded supplies to the Lead Project Coordinator, MOB/MOS.

  4. A computer operator, MOB/MOS, prints all CD/DVDs of each pass doing a 10 percent spot check of the CD/DVDs in each pass to ensure media contains the correct encryption code and valid data fields and will notify Information Filing Support.

  5. Perform research to verify and correct the address on paper notices. Include a cover sheet with the mail out.

  6. Verify information on the first ten CDs.

  7. After the paper notices and CDs have been checked, they are matched and prepared for mail out.

  8. MOB/MOS will mail the packets out based on the schedule.

  9. The encryption codes are uploaded to the EFTU-Pickup directory and then loaded to the IRP Home Page.

3.42.9.14.2  (01-01-2014)
Encryption Codes

  1. IFS provides encryption codes to filers upon receipt of a Notice CP2100 CD/DVD or Notice 972CG CD/DVD listing for missing and incorrect names/TINs. FIRE support employees transfer the call to #92483.

  2. Perform the following actions:

    1. Verify the tax year and type of notice received.

    2. Request the TIN from the customer.

    3. Go to the IRP Homepage and select IFS encryption codes.

    4. Enter the TIN, Notice type, and select the tax period.

    5. Complete the authentication and authorization procedures. Refer to IRM 3.42.9.3.4, Authentication/Authorization for Encryption Code Information.

    6. Provide the encryption code to the customer.

      Note:

      The Encryption Code appears on the screen in red and contains ten upper case alpha characters.

    7. Confirm the code with the customer.

  3. If the customer does not know how to open the CD/DVD, explain the following:

    1. Select "Start. " and "Explore."

    2. Scroll down and double click the CD/DVD drive.

    3. Select the box with the green arrow. A grey information box with the TSO telephone number appears.

    4. Click "Next" (The destination box will be displayed.

    5. Select a drive or desktop to save the file.

    6. Left click "Finish."

    7. Enter the Encryption Code (all caps) and click OK.

    8. The "Extraction completed" message appears.

    9. Open the file on the new drive/directory.

  4. Fax Form 10301, CD/DVD Encryption Code Authorization for CP2100/97 when needed. Provide return fax information. Advise the customer of a five day timeframe to process.

  5. Businesses may use the same PIN for numerous entities under the same EIN. If the subsidiaries have separate EINs, they must each complete Form 10301. PINs should be ten alphanumeric characters excluding all special characters such as &, @, *, etc.Both primary and secondary contacts should know this PIN. The number must be saved and secured. Advise the customer they do not need to reapply yearly. Only send a new Form 10301 if any of the information changed from the previous form.

  6. If the customer believes they received a CD in error, establish if the customer is affiliated with the company.

    • If the customer is affiliated, research the IRP Home Page to locate Form 10301. If Form 10301 is not on file, follow procedures listed in paragraph (4) above. If Form 10301 is on file, document the customer's name and telephone number. Call a contact listed on Form 10301, and inform them who has the CD.

    • If the customer is not affiliated with the company, request the customer to return the CD by UPS Ground Services. Bill 3rd Party using IRS account #273987

3.42.9.14.3  (01-01-2014)
Backup Withholding Undeliverable Notification

  1. The Lead Project Coordinator, Mainframe Operations Section, provides a list of returned CD/DVDs and the reason for the returns via email.

  2. Research IDRS to locate a current address for the undeliverable CD/DVDs.

  3. Do not change the original date on the undeliverable notice. Filers have 15 business days from the date of receipt to complete all required mailings to the recipient.

  4. If a current address is not found, the undeliverable notice is filed by MOS. Destroy the listing and original envelope with the printed file copy 90 days after the notice date.

3.42.9.14.4  (01-01-2014)
Backup Withholding Recreate Notification Request

  1. Payers and IRS employees contact the TSO by encrypted email, fax or telephone to request a recreate of Notice CP2100 or Notice CP2100A. Recreate requests must be received no earlier than two weeks after the date of the last notice mailing unless the paper listing was missing or the CD/DVD was damaged, in which case request the recreate immediately.

  2. The retention period for Notice CP2100 or Notice CP2100A is four years from the original notice date.

  3. Create an Interaction for a customer requesting a notice to be recreated. Advise customers of a 4 - 6 week timeframe.

    If - Then-
    the requestor is an IRS employee, assign the Interaction to the IFS Manager Provider Group.
    the requestor is not an IRS employee, assign the Interaction to the IFS Lead Provider Group.

    All recreate requests from revenue agents or other IRS personnel must be approved by management. Agents are required to send an encrypted email with the information about their request to the Information Filing Support manager. The email must contain the requestor's complete name, job title and telephone number. If someone other than the filer is requesting a recreate on behalf of the filer (for example, accountant, attorney), request the customer to fax Form 8821, Tax Information Authorization, to TSO.

  4. Process recreate requests as follows:

    1. Log onto the Mainframe system, go to ir.mag.5.3 and enter the 9 digit TIN, two digit year and one digit month for the pass needed (Example: 003456789099). Verify information received from the requestor matches the information on the database.

    2. For a permanent change of address, call the requestor and advise to send the original signed Form 8822-B, Change of Address - Business, to the appropriate IRS center and fax a copy to the department working the recreate request.

    3. For a one time only change of address, advise to notate on top of Form 8822–B, "One time only change" and fax to the department working the request.

    4. After Form 8822-B is received, update TCB using the bottom half of the screen. Do not change the address on the notice. Create a Word document to use as a cover page with the company name, address, and contact name. Place the cover letter and the notice in a mailing envelope ensuring the new address is visible in the envelope window. Send the notice to the new address. File Forms 8822-B.

    5. If all of the information is correct, tab to "Option" and enter a "U" for Update. Enter the contact name in the "Rec Contact" field, tab to the "Initiator" field and enter your name or initials (up to five characters). Press the enter key two times to generate the request.

    6. If the listing is a CP2100A (less than 250 records), take no further action. The system generates the request.

    7. If the listing has 249 or less payee names or TINs (paper) and the screen is updated, the data is placed in an inventory file. The file is scheduled to be sent bi-weekly to the campuses. An email is generated to a campus specialist informing of a recreate request sent in the print queue.

    8. The campus mails the recreate notice upon receipt of the file.

    9. If the listing has 250 or more payee names/TINs, notify MOB/MOS via email of a recreate request. The email must contain the TIN, UD #, taxpayer name, tax year, pass, and type of notice. Pull a copy of the notice from the file, prepare a mailing label and send the notice and mailing label to MOB/MOS, Attention: Mainframe Uploading Team, Mail Stop 1521D-A2. MOB/MOS will respond via email when the CD/DVD was shipped.

    10. If a customer requests the tracking number for a shipment, send an email to the Information Filing Support project lead to issue a request to the Chief, Tape Library at ECC-MTB. Include the company name, address, and the name and telephone number of the person requesting the tracking number.

    11. Close the Interaction when all actions are complete.

  5. Review the data screen to track the history of the recreate requests for a unique TIN.

  6. The following reports are available for research:

    • Callsite Workload Report

    • Notice Frequency Report

    • Payer Frequency Report.

3.42.9.15  (01-01-2014)
Penalty Dispute Research

  1. Various IRS campuses request penalty research for penalty disputes related to electronic filing. The requests are received via fax and contain the following payer information:

    • Payer name

    • Payer street address, city, state, ZIP code

    • Payer TIN

    • Tax year

    • TCC

    • Document Locator Number (DLN)

    • Type of returns

    • Number of payee records

    • Date received

    • Reason for request

  2. Penalty requests are assigned a request number and logged into the penalty research book.

  3. Various programs can be used in conjunction with the TCB to obtain the supporting documentation for the penalty.

    1. Search PMF to locate the DLN and TCC that pertain to the penalty. PMF provides a late date that should be identical to the date on the Penalty Request Form and the TCB postmark date. PMF also provides the number of documents filed and the number of documents subject to penalty. If the return was not required to be filed because the dollar threshold was not met, the return will not be subject to penalty.

    2. A History File Search may also be done under the IR.MAG menu to obtain file information for penalty documentation. Select the appropriate History Search Tax Year option and enter the appropriate TIN or TCC. If entering the TCC, the appropriate alpha file identifier must be entered to obtain the correct file information.

  4. Once the TCC and file identifier have been located, validate the penalty. Verify the information on TCB and print the screens with the postmark date and any corresponding screens that contain ship dates. Also check the paper files for any related correspondence.

  5. Late filing penalties may result from failure to file by the due date of the return or not returning information return files within the prescribed time frames, normally 60 days from the time an electronic file was received.

  6. Copy all necessary documentation and complete the penalty research form with the following information:

    • Payer TIN

    • TCC

    • Payer name

    • Date of receipt

    • Late Filed Original

    • Payer Control Report

    • Late Filed Replacement

    • TCB screen print

    • Comment with a brief explanation of file history

    • Database screen print attached

  7. Fax all copies of the penalty research to the requestor.

  8. All documentation is retained on file for one year.

  9. Update the penalty research log with completion date and comments.

  10. Shred files after the one year period.

3.42.9.16  (01-01-2014)
Notice 972CG

  1. Notice 972CG, Notice of Proposed Civil Penalty, is mailed to provide payers an opportunity to establish Reasonable Cause for waiver of penalties prior to assessment.

  2. The notice may include proposed penalties for Late Filing , Failure to File Electronic Media, and Missing and/or Incorrect Payee Name/TIN combinations.

  3. Notice 972CG contains a reference code(s) that corresponds to the penalty proposed, for example, reference number 500 is for the late filing penalty.

  4. Payers are allowed 45 days to respond to the notice and to provide a written explanation as to why the penalty should not be assessed. The payers may also submit a payment if they fully or partially agree, or sign a consent statement to allow the service to send them a bill for the balance due. Responses should be sent to the address provided in the notice.

3.42.9.16.1  (01-01-2014)
Notice 972CG Documentation Procedures

  1. A listing is received from a SB/SE IT specialist, which identifies electronic files that were not filed timely.

  2. Validation of the penalties requires research in various programs including the Payer Master File (PMF) and Transmitter Control Database (TCB) history.

    1. Upon completion of research, complete a Penalty Research Form and mail to the designated Hub Site.

    2. A listing of denied extensions and waivers for Forms W-2 and Forms 1099 is also mailed to the Hub Site.

  3. The designated Hub Site produces a sample of Notices 972CG for review. The notices include proposed penalties for late filing, missing and incorrect names/TINs, and failure to file electronically.

  4. The Hub Site review includes a comparison of Notice 972CG to taxpayer documents, PMF transcripts, and other reference materials to validate the accuracy of the notice programs.

  5. Contact the IT specialist, MFSS, and the Production Control computer assistant to provide an additional listing of all approved extensions and waivers for Form W-2 and Form 1099 series.

  6. The program analyst for the project sends the IT specialist, MFSS, the JCL to execute the listing. After the job is set up in JCL, Production Control executes the job to print the listing.

  7. After the HUB Test Review, the program analyst will provide a TY Incorrect Information Penalty Program memorandum to TSO. This memorandum provides information on the mailing schedule, notice dates, and the file numbers for Notice 972CG. The memorandum also provides instructions on what information is needed from TSO.

  8. The memorandum provides instructions for the designated Hub Site to mail copies of Notice 972CG to TSO. Both copies are shipped express to Internal Revenue Service Attn: Designated IT Specialist, Mail Stop 4360, 250 Murall Drive, Kearneysville, WV 25430.

  9. Check the inventory and order any necessary supplies and forward them to the lead project coordinator, MOS.

  10. The lead project coordinator, MOB/MOS will contact the FS upon completion of the printing of chargeouts for validation. The lead computer operator, MOB/MOS will burn all CD/DVDs doing a spot check of at least ten percent of each pass to ensure media contains the correct encryption code and valid data fields. For more information, refer to IRM 3.42.9.14, Backup Withholding Program.

3.42.9.16.2  (01-01-2014)
Notice 972CG Undeliverable Notification

  1. The lead project coordinator, MOS, must provide a list of returned CD/DVDs and the reason for the returns by email to TSO.

  2. Research for a new address. If a new address is found, email it to the lead project coordinator, MOS.

  3. The coordinator in MOS will stamp the current date on the notice and mail it to the corrected address. Change the date on the file copy to ensure the payer is allowed 45 days to respond before the assessment of the penalty.

  4. If a new address is not found, the undeliverable notice is filed with the original envelope and the file copy of the Notice 972CG. The copies will be destroyed 90 days after the notice date.

3.42.9.16.3  (01-01-2014)
Notice 972CG Recreate Notification Request

  1. Payers and IRS employees contact TSO by encrypted email, fax, or telephone to request recreates of Notice 972CG. The requests must be received no earlier than two weeks after the date on Notice 972CG unless information is missing from the notice or the CD/DVD was damaged, in which case a recreate is requested immediately.

  2. The retention period for Notice 972CG is four years from the original notice date.

  3. Create an EHSS Interaction for customers requesting a recreate. Advise customers the timeframe to receive is four to six weeks.

    If - Then-
    the requestor is an IRS employee, assign the Interaction to the IFS Manager Provider Group.
    the requestor is not an IRS employee, assign the Interaction to the IFS Lead Provider Group.

    All recreate requests from revenue agents or other IRS personnel must be approved by management. Request agents to send an encrypted email with the information about their request to Information Filing Support including the requestor's complete name, job title and telephone number.

  4. For Notice 972CG paper and CD/DVD Interaction recreate requests:

    1. Log onto the Mainframe system, go to ir.mag.5.4, enter the nine digit TIN and two digit year (Example: 00345678909) and press enter. Verify that all of the information taken from the requestor matches the information on the database.

    2. For a permanent change of address, call the requestor and advise to send the original signed Form 8822-B, Change of Address - Business, to the appropriate IRS center and fax a copy to Information Filing Support. For a one time address change for the mailing of a Notice 972CG, the Form 8822-B needs to be faxed to IFS only. The form should be annotated at the top "One time only change." After the Form 8822-B is received, update TCB information. Do not change the address on the notice. Create a cover page with the company name, address, and contact name. Send information to the new address. All Forms 8822-B are retained in a locked file cabinet.

    3. If all of the information is correct, tab to "Option" and enter a "U" for Update. Enter the contact name in the "Rec Contact" field, tab to the "Initiator" field and enter your name or initials (up to five characters). To generate the request, press the enter key two times.

    4. Submit a job request to recreate a notice. The job is processed weekly through MFSS. Output will go to Control D, WebAccess Server. Release the notices from Control D for printing by pointing to the date of the file. Select print, options, add notes, shrink to fit, apply, and print. Mail notices to customers.

    5. If the listing has 250 or more payee names/TINs, notify MOB/MOS via email of a recreate. The email must contain the TIN, UD #, Taxpayer name, Tax year and Type of Notice. Pull a copy of the notice from the file, prepare a mailing label and send the notice and mailing label to MOB/MOS, Attention: Mainframe Uploading Team, Mail Stop 1521D-A2. MOB/MOS will respond via email when the CD/DVD was shipped.

    6. An IT specialist or computer assistant must fill out the Log for Recreates and Recreate Form from information taken from the data screen. Original copies are forwarded to the IT specialist, MFSS to process. Copies are retained in TSO.

    7. If a customer calls and requests the tracking number for a shipment, send an email to the lead to contact Chief, Tape Library at ECC-MTB. Include the company name, complete address, and the name and telephone number of the person requesting the tracking number. Contact the customer and provide the tracking number.

    8. Upon completion of the recreate, the IFS assistor closes the Interaction.

  5. After one hundred and eighty (180) days from the issue of the notice, submit the request to the National Office program analyst for completion as the files can no longer be recreated at ECC-MTB.

3.42.9.17  (01-01-2014)
Underreporter Inquiries

  1. This section provides requirements for the processing Underreporter (UPR) Inquiries received from companies whose customers have, or have the potential to, receive UPR notices (Notice CP2000) from IRS. At times, the campus working UPR cases will also call TSO for special research and guidance.

  2. Most UPR inquiries are received by phone or letters from payers or transmitters. Generally, customers who receive UPR notices (Notices CP2000) proposing increases in their tax liability alert the payers or transmitters to possible problems.

3.42.9.17.1  (01-01-2014)
Processing Underreporter Inquiries

  1. Provide an explanation to correct the data on the information return.

    1. Form 1099 (duplicate filing) - If an account number was used to file the original forms, advise the filer to prepare corrected returns zeroing out one set of the original returns using the unique account number.

      Note:

      If the same account number was used on both sets of the original returns, the correction procedure may not work because IRS may not be able to determine what the correct amount should be.

    2. Form 1099 (duplicate filing) - If an account number was not used to file the original forms, advise the filer to prepare corrected returns zeroing out one set of the original returns. Note: There is no guarantee that this will work because IRS may not be able to determine what the correct amount should be.

    3. Form 1099 - Furnish corrected statements to the payees and provide a letter of explanation for the payee to include in a response to Notice CP2000.

    4. Form W-2 (exact duplicates) - Contact Social Security Administration at 1-800-772-6270. SSA may have determined there was a duplicate filing and dropped one set of records.

    5. Form W-2 (over-reporting of employee incomes) - The employer is required to file Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, to correct the errors. Refer the customer to General Instructions for Forms W-2 and W-3 for additional information.

    6. Form W-2 - The employer is required to furnish copies of the Form W-2C to the employees with a letter of explanation for the employee to include in a response to Notice CP2000.

  2. Complete a Underreporter Bad Payer Data Transmittal Worksheet to ensure there is written documentation outlining the problem.

  3. Investigate the circumstance of the notice identified on the worksheet by accessing the appropriate master files or the TSO database in order to identify or confirm the error.

  4. Create an Interaction in EHSS. Document the problem.

  5. Email the "Underreporter Bad Payer Data Transmittal Worksheet." to the point of contact at the Ogden campus by secured messaging.

  6. Log the information "Underreporter Bad Payer Data Transmittal Worksheet." in the TSO control log (online spreadsheet) indicating the email date.

  7. Call the payer or employer and advise to send letters of explanation of the problem to payees and/or employees who have already received Notices CP2000. The letters must include

    • Payer or employer's name and contact information

    • payee or employee's name

    • TIN

    • Type of form

    • Correct money amount

    • Brief explanation of the problem

    • Copy of the original or corrected Form 1099 or Form W-2C

  8. File all documentation associated with the call with a hard copy of the Underreporter Bad Payer Data Transmittal Worksheet in the branch files.

  9. Research occasional inquiries from tax examiners at the campuses using resources available and provide processing information to explain or resolve a problem.

3.42.9.18  (01-01-2014)
Transmission Processing

  1. This section provides guidance processing electronic files submitted through the FIRE system.

3.42.9.18.1  (01-01-2014)
Checking the File Status of a File Submission

  1. When a file is transmitted, the status will be displayed as one of seven possible status codes:

    1. Status Code Explanation
      Not Yet Processed The file has been received, but not yet processed on the mainframe.
      Bad The file contained errors and needs to have a replacement sent unless the transmitter has informed us 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. The file will automatically be released after ten calendar days unless the filer contacts us within this time frame.
      Good, Released This status indicates the file has been released to our mainline processing. If there was something incorrect with the file, the filer must submit corrected returns.
      Good, Federal Reporting For TEST files only: This status indicates the file is good for federal reporting only.
      Good, Federal/State Reporting For TEST files only: This status indicates the file is good for Combined Federal/ State reporting.
      Closed, no replacement expected Per the transmitter, this file has been closed and there will be no replacement.

    Note:

    Authenticate the customer by following the guidance in IRM 3.42.9.3.1, Authentication/Authorization for Password Problems, Resetting PINs, User ID Problems, Status of a File Submission, Making a Good File Bad, and Viewing Files in 3.4 on the Mainframe.

  2. If a transmitter has provided a valid email address on the "Verify Your Filing Information" screen, the system will send an email showing the acceptability of the file(s). This will only occur when an IT Specialists sets up a job to run on a daily basis. See Exhibit 3.42.9-1, Test File Status Email, and Exhibit 3.42.9-2, File Status Email, for copies of emails.

  3. If a transmitter contacts us about why a file is bad, request the TCC and/or IRS assigned filename and go to the appropriate CSR application. Search by TCC and select the appropriate file name. If only one file was sent, the shipment record will display. The error code and an explanation of the error will be displayed. If further details or examples are needed and the file is on the mainframe, go to your library of programs and enter the filename in your Job Control Language (JCL) and submit it as a job. The MAG-48 part of the job will give you more detailed examples of the errors.

    Note:

    If a production file is "Bad" and has not been replaced within 21 days of the submission date, the system automatically sends a 21 day email or letter to the filer as a reminder to replace the file. See Exhibit 3.42.9-3, Bad File Email Reminder.

  4. If a transmitter calls and indicates that a file is not to be replaced, the actions taken according to the file status:

    1. Bad or Good, not Released - Go to the production CSR application, search by TCC and select the file. The shipment record will be displayed if there is only one file. Update comments field with reason the file will not be replaced, customer’s name, CSR initials and date. Select Close out Record in the drop down box. Enter the appropriate error code (AF, AK, BZ, etc.) at Please Select an Error Code. These actions will automatically code the TCB with fields 530=1 and 565= (comment from FIRE). File is automatically deleted from 3.4

    2. Good, Released - Tell the user the file has already been processed and if the data was incorrect to submit corrections.

    3. "N" at Yet Processed - Delete the file from 3.4. Go to the production CSR application, Main Menu, search by TCC, and select the file. If only one file exists, the shipment record will be displayed. Select Close Out Record and enter BZ in the error code field. Update comments field with the date, CSR initials, reason for the action, and customer's name. Save the file to automatically delete the filename from M1101.

3.42.9.18.2  (01-01-2014)
Making A Good File Bad for Replacement

  1. If a user calls and requests a good file made bad (so a replacement can be sent), verify the file status reflects "Good, not Released. " In the production CSR application, search by TCC and select the filename. If only one-file exists, the shipment record will be displayed. If the file status indicates Good, Not Released. Select Change Status to Bad (18) and select Go. In the comments field enter the date, CSR initials, reason for the action, and the customer's name in the comment box.

  2. If the file status reflects "Good, Released," advise the user it is past the ten day hold period and a corrected file is required.

    Note:

    Authenticate the customer following the guidelines in IRM 3.42.9.3.1, Authentication/Authorization for Password Problems, Resetting PINs, User ID Problems, Status of a File Submission, Making a Good File Bad, and Viewing Files in 3.4 on the Mainframe.

3.42.9.18.3  (01-01-2014)
Viewing a File in 3.4 on the Mainframe

  1. If you need to review a data file that a transmitter sent and it is on the mainframe, on the main menu Option Line enter 3.4.

    • At the Dsname Level, enter PDMAG.IMAG05.F001.P(TCC).

    • Enter and tab to the file you want to retrieve.

    • Enter B and press enter. This will display the reformatted file the transmitter sent.

3.42.9.18.4  (01-01-2014)
Processing FIRE Tier-2 Errors

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

    IF THEN
    a file cannot be decompressed, a 17 error is produced.
    a file only has a T, A, and C record, a 16 error is produced.
    a file contains multiple files compressed into one file, a 15 error is produced.
    a file does not contain a T, A, B, and C record, a 14 error is produced.
    a file does not start with a T record, an 86 error is produced.
    a file is in EBCDIC format, an A2 error is produced.
    the file is W-2 data, an A3 error is produced.
    a file is 1042-S data filed using a TCC other than 22XXX, an A4 error is produced.
    an executable file is sent, a 22 error is produced.
    a file is in PDF format, a 73 error is produced.
    a file is not an ASCII/Test file, a 74 error is produced.
     

  2. From CSR Functions, select T-2 Errors:

    1. If it is a 15, 16, 17, 22, 73, 74, A2, or A3 error, the program will automatically place the Tier-2 error into the M1101 table.

    2. If an A4 error is displayed, select Data Processing, T-2 Errors and select the appropriate filename. Merge.

    3. If it is a 14 or 86 error, select the filename and Hex Editor. Review the content of the file. If it does not contain a complete set of T, A, B and C records or is a non-Publication 1220 formatted file, select Back and Merge.

    4. If it is a replacement file and displays the Filename, Replacement Filename, TCB Code and blanks in the Tier-2 code, select All and Process.

    5. If for any reason a Tier-2 record requires to be deleted, select the appropriate filename and select Remove.

3.42.9.19  (01-01-2014)
MAG Runs and Reports

  1. This section provides guidance on Mag Runs and reports.

3.42.9.19.1  (01-01-2014)
MAG-05 Selection Criteria

  1. MAG-35 selects disk datasets created via the FIRE System. MAG-35 is processed weekly through the Control-M schedule. This process is based on selection criteria in the PDMCC.IMAG35.F001.MYYYY00 file on the mainframe. There are three columns for each of the ten service centers. The column names are high volume, electronic, and millions. This allows files with a higher payee count to be selected for a particular service center even when there is a backlog of files. The maximum number of jobs is 5,440 per campus with a maximum of 35,000 per cycle. The maximum number of records per cycle is 520 million.

    Note:

    Extra runstreams may be implemented on weekends to raise the job limit to 45,000 per week.

  2. Utilize the list below to identify the three-digit number for the TCB Field:

    • Postmark Date - 120

    • Electronic Name (FIRE) - 250

    • Record Count - 225

    • Replacement Receive Date (if applicable) - 257

    • Type of Data - 300

    • Verified - 111

  3. If the count of payers exceeds 999 for any file, additional Run Identification Keys (RIK) are automatically assigned by MAG-35.

  4. MAG-41 selects rerun files from the TCB and creates the MAG-05 Input. MAG-41 is a weekly run and is automatically scheduled and released by Control-M.

3.42.9.19.2  (01-01-2014)
MAG-07 Runstream Procedures

  1. The handling of the Abnormal Termination Report (MAG-07-42), and Mismatch Report (MAG-07-45) are referred to as the Runstream Reports. The MAG-07 Runstream is processed each weekly cycle on Tuesday night and generates the MAG-07 reports. An IT specialist retrieves the reports from Dispatch and batches them by report numbers (MAG-07-42 and MAG-07-45).

    Note:

    MAG-07 Runstream is processed nightly during peak processing periods from March through May.

  2. The MAG-07-42 lists the RIK and TCC numbers abended in the MAG-05 run. When the MAG-07 Runstream sheet is a MAG-07-42, Abnormal Termination Report, the MAG-07 will automatically print the jobs that have abended. The abend code will be in field position 404, STATCD, on the TCB

  3. The MAG-07-45 lists the RIK and TCC numbers where the payee count accumulated by MAG-05 does not match the total counts that were posted to the TCB .When the MAG-07 Runstream sheet is a MAG-07-45, Mismatch Report, check the electronic file and/or TCB for a mismatch that was forced through the system.

3.42.9.19.3  (01-01-2014)
Processing Multiple Virtual Storage (MVS) Errors

  1. The following are conditions that result in MVS errors:

    1. IMAG-17 file contains more than three errors for a particular file or;

    2. File contains an error code A5, A6, A7, A8, A9, AA, AB, AC, AX, AY and AZ.

  2. Review errors on CSR Functions, T-2 Errors, MVS Errors. Select Details for the filename. Take the appropriate actions:

    1. If errors appear to be legitimate, select Merge.

    2. If there are numerous errors, go to 3.4 on the mainframe. Identify if the file contains incorrect record length, non-1099 data, etc. causing incorrect errors to be generated. Delete any errors that do not apply. Edit an incorrect error code. Add an error code if needed. When accurate error code(s) are displayed, Merge.

    3. If the error is an AZ, go to 3.4 on the mainframe and get a count of the total number of records in the file. The easiest way to get 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. Go to the shipment record, select Edit and enter the correct number of records in the Record Count. Update comment field. Select Update. Go back to the MVS error. Select Details and Reprocess.

3.42.9.19.4  (01-01-2014)
Correcting Errors From The MAG-11-40 Report

  1. The MAG-11 runs at 10:15 p.m. (ET) each day to post all of the records received and processed from the previous MAG-11. Various checks are done between the data in the file and the information on the TCB. If certain criteria are not met, the record will reject.

  2. Read the error message on the MAG-11 report and compare the error to the information on the TCB record and the shipment record on FIRE. After the problem is identified, correct the information on the TCB (if necessary). On the CSR application main menu search by TCC. and select the filename. If only one record, the shipment record will display. Edit Record and correct the fields causing the problem. Select Put into 1101 or AWX0802, Go and Save. The record back into the MAG-11 and to process that night.

3.42.9.19.5  (01-01-2014)
Uploading Files From The MAG-13-41 Report

  1. If MAG-13 schedules the file to be run and the file is not uploaded, the MAG-13-41 report will display what files have not been uploaded (see note below). On the CSR main menu search by TCC and select the filename that needs to be uploaded. Enter a comment to note the file was manually uploaded and Update file. Select Upload to MF (via SA), Go and Yes. Wait until you get a Done message before going to another option in the CSR application. Files are uploaded the next business day by a FIRE SA.

    Note:

    If multiple files are on the report that have not been uploaded, it is probably because the files were processed and the record went into the MAG-11, but the data file did not get uploaded by 10:15 p.m. (ET). Therefore, the file wasn’t there when MAG-15 tried to run the file. Wait until the next business day to see if the files are still there. If they are, they will need to be uploaded as explained above.

3.42.9.19.6  (01-01-2014)
MAG-86-41 Duplicate TCC Shipment for Electronic Files

  1. The MAG-86 report is generated every Monday at 9:15 a.m. (ET) prior to the MAG-35 run. The purpose of this report is to identify possible duplicate filing. The list includes:

    1. TCC and Alpha of the questionable shipment records

    2. Balance Date if the shipment is balanced

    3. Dup Count Ind 1 indicates there is a possible duplicate

    4. Dup Count Ind 2 indicates this shipment has appeared before and found not to be a duplicate but it will need to be investigated again.

    5. Data Type P for production

    6. Data Type C for correction

    7. DBliss Date

    8. Elec Results T for "good" file

    9. Elec Results F for "bad" file

    10. User ID

    11. Electronic File Name

    12. 4804 Count

  2. To print the MAG-86 report, log on to the mainframe (J system) and access Control-D. In Control-D, search to find the OMAG86 files, locate and print the current report.

  3. If files have the exact count and are not balanced, use the 3.13 option to determine if they are exact duplicates or view the files in 3.4. It may be obvious the files are not duplicates.

  4. If they are no duplicates files, change the indicator by entering 240=2 in MAG-32.

  5. If the data is duplicated, call the transmitter.

  6. If the transmitter has another file to send in place of one of the duplicates, change the file status on one file to bad so they can send a replacement. This requires watching the postmark date to make sure it is not postmarked late when a "Good" replacement file is received.

  7. To change the file status to bad:

    1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG-42 by an IT Specialists.

    2. Go to the file in CSR, and use the drop down option, "Change the status to bad (18)."

    3. Note the date, the person you talked with, and your initials.

    4. Change 240=2 on the good file(s) in MAG 32. If the file is bad, change 240=Blank in MAG-42. Watch for the replacement file and adjust the postmark date when it has a good status.

  8. If we have all the files they need to send:

    • Enter 240=2 for the file(s) you are keeping.

    • Close out the file in the production CSR and note the date, contact name, the filename of the duplicate, and your initials. Normally you will use code "BZ" . If you leave a message and do not get a call back, use "AK" .

  9. If one or more of the possible duplicate files are balanced:

    • Look at the balanced file on IR.MAG.1. Note the tax year and type of documents(s) and compare to the file in 3.4.

    • Or you can use the "Hex Editor" option on the CSR to view the first 16 records of the file and compare to the file in 3.4.

    • If you are still not sure, use the CSR "upload to mainframe" option so you can compare the files. Once you have resolved the problem, you will need to notify an IT Specialist to delete the balanced file from 3.4.

    • You can also use IR.MAG.2 and do a Payer Control Report (PCR) History Search.

  10. If there is a difference of four records or less, use 3.4 to determine if they are the same payer, doc type, etc. If they are all different, use 240=2 for all.

  11. If they appear to be the same file with some additional records, or some records removed, call the transmitter.

  12. If one file is balanced and the other is not, explain that we cannot use the file with the additional records as it will cause duplication of the records in the first file.

  13. If neither file is balanced, use the file the transmitter prefers. One file must be closed out in the production CSR. Note the date, contact name, and your initials. The file retained requires 240=2. Always watch the postmark dates.

  14. Occasionally when a replacement is required, transmitters will send a file that has already been received as "Good" because they are not sure which file was bad. Check the payee count, document type and Payer of the original file, if it is available. If the replacement file is not the same as the original file, provide this information when you call the transmitter(s).

    If And Then
    the wrong file has been transmitted is bad, the filer must send the correct replacement file.
    the wrong file has been transmitted is good, you must change the file status so they can send the correct Replacement file.

  15. To change the file status to bad:

    1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG42 by an IT specialists.

    2. Go to the file in CSR and use the drop down option, "Change the status to bad (18)." Note the date, contact name and your initials. In MAG32, change 240=2 on the good file(s). On the file being made bad, in MAG42, set 240=Blank.

    3. Watch for the replacement file, ensure the correct file was received and adjust the postmark date (if necessary) when it has a good status.

3.42.9.19.7  (01-01-2014)
MAG 33-42 Duplicates Questioned for Electronic Files

  1. The MAG-33 report is generated each Monday morning following the MAG-86 run. The purpose of this report is to identify electronic files that can be released due to an electronic file being replaced or closed. The list includes:

    1. TCC and alpha of the questioned files

    2. 4804 count

    3. electronic filename

    4. electronic results (T for "good" file , F for "bad" file)

    5. Data type (P for production, C for correction)

  2. You must log on to the mainframe (J system) and access Control-D. In Control-D, search to find the MAG-33-42 file, locate and print the current report.

  3. Research the files on the report to determine whether a previous file has been closed or replaced if it was a duplicate of another file.

    If Then
    a file that had duplicate data of the "good" electronic file on the report has been closed, change the indicator by entering 240=2 in MAG 32.
    a file that has a different number of records, that is not duplicate data of another electronic file, has been replaced, change the indicator by entering 240=2 in MAG 32.
    the data is duplicated, call the transmitter.

3.42.9.20  (01-01-2014)
Paper Inventory Processing

  1. This section describes the procedures used in TSO to track the number of paper forms, faxes, and mail that are processed during the fiscal year.

3.42.9.20.1  (01-01-2014)
Received Date Stamp

  1. Date stamp all incoming mail received from the MCC mailroom. The MCC mailroom is a contracted mail service and is not required to date stamp. Date stamping is required due to time sensitive documents received in TSO.

  2. To ensure an accurate received date is stamped and work is processed in First In/First Out (FIFO) order, follow procedures below:

    • Upon delivery of mail from the MCC mailroom, clearly label each mail container (trays, bucket, etc.) with the date the mail is received in TSO.

    • Test the date stamp prior to using to ensure the date is appropriately set.

    • Stamp documents with the date identified on the mail container.

      Note:

      If date stamping is not completed daily, caution must be taken to ensure the date stamp is set appropriately based on the received date noted on the mail container being processed.

  3. Date stamp on the face (page one) of the document in an area that does not cover taxpayer information.

  4. If an incorrect date is stamped on a document in error, cross out the entire stamp with an "X" and re-stamp with the correct received date.

  5. Lock the TSO date stamp in a designated area when not in use.

3.42.9.20.2  (01-01-2014)
Paper Forms and Correspondence Received in TSO

  1. The following is a list of forms processed at TSO:

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027)

    • Form 8809, Application for Extension of Time to File Information Returns

    • Form 8822, Change of Address

    • Form 8822-B, Change of Address - Business

    • Form 10301, CD/DVD Encryption Code Authorization for CP2100/97

    :

  2. Attach envelopes and additional documentation.

  3. Create an EHSS Incident Batch for groups of 25 or less. Attach an Incident Batch Sheet and stamp with the received date.

3.42.9.20.3  (01-01-2014)
Misrouted and Midirected Mail

  1. TSO receives misrouted and misdirected mail including individual and business forms, correspondence, and information returns. Misdirected information returns include the following forms:

    1096 1099-A 1099-H 1099-PATR 3922
    1097-BTC 1099-B 1099-INT 1099-Q 5498
    1098 1099-C 1099-K 1099-R 5498-ESA
    1098-C 1099-CAP 1099-LTC 1099-S 5498-SA
    1098-E 1099-DIV 1099-MISC 1099-SSA W-2G
    1098-T 1099-G 1099-0ID 3921  

  2. Process misrouted and misdirected mail according to the procedures below:

    • Forward individual and business forms or correspondence intended for processing to the appropriate IRS campus following guidelines in Document Shipping Policy for PII Documents, located at http://publish.no.irs.gov/mailtran/PIIHardcopy.html. Prepare Form 3210, Document Transmittal.

    • Return documents requiring further clarification to the sender.

    • Destroy misdirected or misrouted mail that do not require a response or further processing.

  3. Forward information returns to the appropriate campus for processing. Prepare Form 3210, Document Transmittal. Utilize the address identified below to locate the appropriate campus address in the adjacent table.

    • Form 1096, Annual Summary and Transmittal of US Information — Filer’s name and address

    • Form 1097 Series - Issuer’s name and address

    • Form 1098 Series - Recipient’s/Lender, Donee, or Filer’s name and address

    • Form 1099 Series - Lender, Payer, Creditor, Corporation, Issuer/Provider, Filer, or Trustee/Payer’s name and address

    • Form 3921 - Transferor’s name and address

    • Form 3922 – Corporation’s name and address.

    • Forms 5498, 5498-ESA and 5498-SA - Trustee or Issuer’s name and address

    • W-2G - Payer’s name and address

    Address IRS Campus
    Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia Internal Revenue Center 3651 S Interregional Hwy 35 Austin, TX 78741
    Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming Internal Revenue Center 333 West Pershing Rd Kansas City, MO 64108
    Outside the United States Internal Revenue Center 3651 S Interregional Hwy 35 Austin, TX 78741

3.42.9.20.4  (01-01-2014)
Misdirected Remittances

  1. During peak payment processing periods, the potential increases for misdirected remittances in the Department of the Treasury headquarter offices. Headquarter misdirected remittances are payments for federal income taxes addressed to executives or offices that do not ordinarily receive or collect tax payments.

    Note:

    These procedures are for use by headquarter executive offices of the Department of the Treasury only. Employees in a campus or field office must adhere to prescribed procedures in their respective Internal Revenue Manuals.

3.42.9.20.4.1  (01-01-2014)
Procedures for Misdirected Remittances

  1. Headquarter offices should send any misdirected remittances to the Kansas City Submission Processing Center.

  2. Route remittances using an overnight traceable method. All remittances must be sent on the day of receipt, but no later than the next business day.

  3. To prepare Remittance Packages for Mailing, take the following steps:

    1. Attach a completed Form 3210, Document Transmittal, listing the taxpayer identification number, dollar amount, type of tax period, and date received.

    2. Annotate "MISDIRECTED REMITTANCE RECEIVED mm/dd/yyyy," in the remarks section of Form 3210.

    3. If the remittance received is cash, convert the cash to a cashier's check made payable to the United States Treasury before mailing. The local employee credit union will generally perform this service.

    4. Retain Part 4 (Originator's copy) of Form 3210 in a suspense file.

    5. Enclose Parts 1 and 3 of the completed Form 3210, the remittance, and all accompanying attachments in a sealed envelope addressed to the Kansas City Submission Processing Center at the address below. Follow established procedures for sending overnight traceable mail.

    6. Hand carry the double wrapped remittance package to the mail room, along with an approved Form 12427, Express Mail Request. The use of completed inside and outside labels is required.

    7. The package should be addressed to:

      Internal Revenue Service

      Kansas City

      Attn: Stop 7777

      333 W. Pershing Road

      Kansas City, MO 64108

      Telephone: (816) 325-3111

    8. Kansas City Submission Processing Center remittance processors will return a receipted copy of the transmittal within three business days. If you do not receive an acknowledgement of the remittance package within five business days, contact Receipt & Control Operations program manager at 1-816-325-3111.

    9. Any lost, stolen, or altered remittance must be immediately reported to your manager, the Office of the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484, and the designated Remittance Security Coordinator. Remittance Security Coordinators are listed on the Submission Processing web site. The uniform resource locator (URL) is: http://win.web.irs.gov/sp/Internal_Control_&_Security_Info/Remittance_Security_Coordinators.htm

    10. Loss of personally identifiable information (PII) normally found on checks, must also be reported to the Computer Security Incident Response Center (CSIRC). The telephone number is 1-866-216-4809.

3.42.9.20.5  (01-01-2014)
Undeliverable Mail Procedures

  1. Undeliverable mail is any letter, notice or other correspondence sent to a taxpayer or third party and subsequently returned to TSO with an indication the address to which the mail was sent is no longer valid. Undeliverable mail is identified as mail received that states:

    • Addressee has moved with no forwarding address

    • No recipient, unable to forward

    • Attempted - Not known unable to forward

    • No such address return to sender

    • Not deliverable as addressed - return to sender

    • Box closed unable to forward

  2. If there is a yellow address change sticker provided by U.S. Postal Service (USPS) on the original envelope, research IDRS using Command Code (CC) ENMOD and IMFOLE. (Ensure the name on the USPS yellow label matches the information on IDRS.) Compare the address and follow procedures listed in the table below:

    If - Then-
    The address is the same as the yellow label, Remail to the current address.
    The USPS yellow label address does not match IDRS, compare the date of TC 014 on IDRS with the date of the yellow label. Remail to the current address.

    Note:

    If USPS yellow label was the current address, include a copy of Form 8822-B, Change of Address - Business, and the envelope with the yellow label.

  3. If there is no yellow address change sticker on the original envelope, research ENMOD or IMOLE for a better address. If a new address is found, remail correspondence to the current address. If no new address is found, destroy as classified waste with the exception of CP2100 and Notice 972CG. File the notices and destroy 90 days after the notice date.

  4. When remailing Notice 972CG, only change the file copy date to ensure the filer/payer is allowed 45 days to respond. When remailing CP2100 Notices, the original date on the undeliverable notice should not be changed. Filers will have 15 business days from the date of receipt to complete all required mailings to the recipient.

3.42.9.21  (01-01-2014)
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3.42.9.22  (01-01-2014)
Retention of Paper Documents Procedures

  1. This section provides requirements for maintaining copies of documents including procedures for sorting, filing, retention, and purging documents.

  2. All transmittals and other related forms must be filed and stored for future reference.

  3. Documents are received from payers/transmitters daily. Computer clerks sort the mail according to form type and deliver it to the appropriate section within the branch.

  4. Employees in Filing Information Returns Electronically (FIRE) Support are responsible for the retention of Forms 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027).

  5. Employees in Information Filing Support (IFS) are responsible for retention of the following forms:

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8809, Application for Extension of Time to File Information Returns

    • Form 8822, Change of Address

    • Form 10301, CD/DVD Encryption Code Authorization for CP2100/97

    • Form 1098-T, Change in reporting letters.

    • Bad Payer Data Transmittal Worksheets

    • Penalty Research Forms

    • Incorrect payer name/TIN letters

    • Successor/predecessor letters

  6. After the paper documents have been filed, they will be retained in TSO for at least three years.

  7. Employees in IFS will arrange for the destruction of documents in accordance with IRM 1.15.19, Records Control Schedule for Enterprise Computing Center - Martinsburg (ECC-MTB).

3.42.9.22.1  (01-01-2014)
Cleaning and Filing Documents for Filing

  1. Prepare documents for filing.

  2. Remove the following information from the documents and shred unless otherwise noted:

    • Incomplete postmark dates. Incomplete postmark dates consist of envelopes or mail receipts without proper postmark dates or To/From address. Documents filed using shipping agencies that do not note date shipped should be kept.

    • IRS letterhead documents such as return letters, extension of time letters, etc.

    • Letters with noncritical information.

      Note:

      All letters that reference missing or incorrect TINs, reason for late filing, etc., should be kept with the document and filed.

  3. Each type of document is filed separately in locked cabinets located in the respective branch sections. Documents are generally filed based on the calendar year processed.

  4. File forms listed below accordingly:

    • Form 4419 - ascending order by TCC

    • Form 8508 - ascending order by Control Number

    • Form 8809 - ascending order by Control Number

    • Form 8822/8822-B - ascending order by EIN

    • Form 10301 - ascending order by EIN

    • Bad Payer Data Transmittal Worksheets- ascending order by EIN and calendar year the case was created

    • Penalty Research Forms - ascending order by batch number logged into the penalty research log book and by calendar year the case was created

    • Letters reporting incorrect payer name and/or TIN used on Forms 1099- ascending order by correct EIN

    • Letters reporting successor/predecessor reporting - ascending order by assigned letter number

    • Letters reporting changes to Form 1098-T reporting procedures - ascending order by date received

3.42.9.23  (01-01-2014)
Published Products

  1. This section provides guidelines to publish publications, forms and letters.

3.42.9.23.1  (01-01-2013)
Publications

  1. It is the responsibility of TSO to assist in the revision of the publications listed below. The due dates of the information returns dictate the timing sequence for the revision of publications. In general, a publication should be in print at least three months and ideally four months before the due date of the returns affected by the revision.

    • Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically

    • Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically

    • Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically

    • Publication 1516, Specifications for Filing Forms 8596, Information Returns for Federal Contracts, Electronically

    • Publication 1582, Information Returns Vendor List

    • Publication 4810, Specifications for Filing Form 8955-SSA, Annual Registration Statement of Identifying Separated Participants With Deferred Vested Benefits, Electronically

    Note:

    Publication 1220 is revised annually. Publications 1187, 1239, 1516, 1582, and 4810 are revised when legislative or processing changes dictate a change in procedures.

  2. Perform a technical review upon request from Program Management. Provide timely feedback on technical information, formatting and schemas. Provide feedback on all UWRs and/or field changes.

3.42.9.23.2  (01-01-2014)
Form Procedures

  1. EPSS is responsible for the following forms used in the processing of information returns.

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Form 10301, CD/DVD Encryption Code Authorization Form for CP2100 and 972CG Notices

  2. Form 8809, Application for an Extension of Time of File Information Returns, is processed by TSO but is owned by W&I Forms and Publications.

  3. The Office of Management and Budget (OMB) requires all forms are reviewed every three years. If no changes are needed, the forms are renewed.

  4. Submit suggestions for form improvement or recommendations for a new form to a PM analyst. Work in tandem during the development process.

3.42.9.23.3  (01-01-2014)
Letter Procedures

  1. TSO is responsible for the following letters used in the processing of information returns:

    • L2481, Approved Waiver Letter

    • L2482, Denied Waiver Letter

    • L2484, TCC Approval Letter

    • L2485, TCC Not Used Letter

    • L2505, CF/SF Approval Letter

    • L2519, Approved Extension of Time Letter

    • L2520, Denied Extension of Time Letter

    • L2890, Approved Recipient Extension of Time Letter

    • L2891, Extension of Time to File 1040 Letter

    • L2892, Denied Recipient Copy Extension of Time Letter

    • Letter 5121, Form 4419 Incomplete for Processing

  2. Letters are reviewed annually for format, grammar and technical updates. Upon request from a PM analyst, provide timely feedback.

3.42.9.24  (01-01-2014)
Organization, Function, and Program (OFP) Codes

  1. Organization, Function, and Program (OFP) codes are recorded on Form 3081, Employee Time Report, to identify programs IRS employees perform daily. Refer to Exhibit 21.3.11-1, Organization, Function, and Program (OFP) Codes (Phones and email), for program codes to use when assisting the help desk, read time, and working paper inventory. Time must be reported under the appropriate OFP codes for tracking purposes. Additionally, refer to IRM 21.3.11-2, Overhead Programs

Exhibit 3.42.9-1 
Test File Status Email

Dear Transmitter,

We have received your electronic file and the following are the results of your transmission(s):

Filename Date Received Count of Payees File Status
TEST.11111.0018 01/25/2010 2,334,900 Good, Federal Reporting
TEST.11111.0019 1/26/2010 1,000 Bad

Following are definitions of the FILE STATUS results:

If your file status is "Good, Federal Reporting" - The test file is good for federal reporting only. (Does not apply to 1042-S or 8027 returns.)

If your file status is, "Good, Federal/State Reporting" - The file is good for the Combined Federal and State Filing Program (see Part A, Section 10 for further details). (Does not apply to 1042-S or 8027 returns.)

If your file status is, "Bad" - The test file contains errors. Log back into the FIRE test system to look up your results.

To review the results of your file, log back into the FIRE system at http://fire.test.irs.gov and at the Main Menu click on Check File Status, then click on the appropriate filename.

Please do not REPLY to this email unless you have questions about your file(s). If you need to contact us, please contact Internal Revenue Service at 1-866-455-7438 or (outside the U.S.) at 1-304-263-8700.

Exhibit 3.42.9-2 
File Status Email

Dear Transmitter,

We have received your electronic file(s) and the following are the results of your transmission(s):

Filename Date Received Count of Payees File Status
ORIG.11111.0002 02/05/2010 1,000 Bad
ORIG.11111.0003 02/06/2010 999 Good, Not Released

To review the results of your file, log back into the FIRE system. At the Main Menu select Check File Status and the appropriate filename.

If your File Status indicates "Bad," correct the errors and timely resubmit the file as a replacement. Do not send as an original or correction file.

If your File Status indicates "Good, not released," and you are satisfied with the Count of Payees, you are finished with this file. The file will automatically be released after 10 calendar days unless you contact us within this timeframe to stop the processing.

If your File Status indicates "Good, Released," your file has been released to our mainline processing.

Please do not respond to this email unless you have questions about your file(s). If you need to contact us, please call the Internal Revenue Service at 1-866-455-7438 or (outside the U.S.) at 1-304-263-8700, or you can email us at fire@irs.gov.

Exhibit 3.42.9-3 
Bad File Email Reminder

Dear Transmitter,

We received your electronic file(s) of information returns; however, the file(s) contained errors. As of the date of this email, we have not received a good replacement file. If we do not receive the replacement file within the allotted time from your transmission, late filing penalties may be applied. For further clarification on sending a timely filed replacement, please see Publication 1220. The following is a list of your bad file(s) that need to be replaced:

Filename # of Times email Has Been Sent Tax Year
ORIG.11111.0014 2 2010
ORIG.11111.0015 1 2010

If you did not know your file contained errors, the results are posted on the FIRE (Filing Information Returns Electronically) System within two business days of your transmission. It is your responsibility to check your filing results. To view your file results, log back into the FIRE system. Select Check File Status.

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Exhibit 3.42.9-4 
Penalty Research Form

Penalty Research Form
 
Payer EIN: TCC:
Payer Name:
Date of Receipt:
(Field 120 on attached database screen print)
 
Data Base Screen Print Attached
Late Filed Original Shipment
Lated Filed Replacement Shipment
    Original Receipt Date:
Payer Control Report (PCR) Attached
 
Total Number of Records
 
Comments:
 
 
 
 
 
 
 
 
 

Exhibit 3.42.9-5 
Acronyms

Acronym Meaning
Abend Abnormal Termination
ADB AWAX Database
AMMPS Automated Magnetic Media Processing System
ATLAS Automated Tape Library Access System
AWAX Automated Waivers and Extensions
BBTS Batch Block Tracking System
BMF Business Master File
BWH Backup Withholding
CD Compact Disc
CP Computer Paragraph
CSR Customer Service Representative
CSS Customer Service Section
CTW Chapter Three Withholding
DLN Document Locator Number
DSN Dataset Name
DVD Digital Versatile Disk
ECC-MTB Enterprise Computing Center-Martinsburg
ECC-MEM Enterprise Computing Center-Memphis
EFTU Enterprise file Transfer Utility
EHSS e-help Support System
EIN Employer Identification Number
EONS Electronic Online-Output Network System
EOT Extension of Time
ESB Enterprise Systems Branch
FS FIRE Support
FIRE Filing Information Returns Electronically
ID Identification
IDRS Integrated Data Retrieval System
IFS Information Filing Support
IRMF Information Returns Master File
IRP Information Reporting Program
IRS Internal Revenue Service
IRSC Internal Revenue Service Campus
IT Information Technology
JCL Job Control Language
MCC Martinsburg Computing Center
MFSS Master File Scheduling Section
MVS Multiple Virtual Storage
MOB Mainframe Operations Branch
MOS Mainframe Operations Section
ODBC Open Data Base Connectivity
PSC Philadelphia Service Center
PMF Payer Master File
PIN Personal Identification Number
QI Qualified Intermediary
RBL Runstream Batch Log
RIK Run Identification Key
SB/SE Small Business/Self Employed
SPS MVS Special Projects Multiple Virtual Storage
SSN Social Security Number
STATCD Status Code
TCB Transmitter Control Base
TCC Transmitter Control Code
TIN Taxpayer Identification Number
TSO Technical Services Operation

Exhibit 3.42.9-6 
Unpostable DOC Codes - Extension (Transaction Code 460)

DOC Code Form
00 Forms 1097, 1098, 1099, 3921, 3922, W-2G
02 Form 1042-S
21 Form W-2
27 Form 5498-SA
28 Form 5498
72 Form 5498-ESA

Exhibit 3.42.9-7 
Unpostable DOC Codes for Waivers (Transaction Code 490)

DOC Code Form
02 Form 1042-S
10 Form 1099-K
21 Forms W-2, W-2AS, W-2GU, W-2PR, W-2VI
25 Form 3921
26 Form 3922
27 Form 5498-SA
28 Form 5498
31 Form 1099-Q
32 Form W-2G
50 Form 1097-BTC
57 Form 8027
71 Form 1099-H
72 Form 5498-ESA
73 Form 1099-CAP
75 Form 1099-S
78 Form 1098-C
79 Form 1099-B
80 Form 1099-A
81 Form 1098
83 Form 1098-T
84 Form 1098-E
85 Form 1099-C
86 Form 1099-G
91 Form 1099-DIV
92 Form 1099-INT
93 Form 1099-LTC
94 Form 1099-SA
95 Form 1099-MISC
96 Form 1099-OID
97 Form 1099-PATR
98 Form 1099-R

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