3.42.9  Filing Information Returns Electronically (FIRE)

Manual Transmittal

November 29, 2013

Purpose

(1) This transmits revised IRM 3.42.9, Electronic Tax Administration - Filing Information Returns Electronically (FIRE).

Material Changes

(1) IRM 3.42.9, Filing Information Returns Electronically (FIRE), significant changes were made throughout the entire IRM 3.42.9 as a result of the removing duplicate information contained in IRM 3.42.9, publications and other resources. IRM sections have been deleted, revised, and renumbered to incorporate the new format. Various editorial changes were made through. Additionally, cross-references were added, removed, or revised, as appropriate.

(2) Revised Audience definition to reflect the organizational name change from Information Returns Branch (IRB) to Technical Services Operation (TSO). IPU 13U0402 (02–22–2013) revised organizational name change through IRM 3.42.9.

(3) IRM 3.42.9, Filing Information Returns Electronically (FIRE) - Replaced the title, Information Returns Branch (IRB), with the new title, Technical Services Operation (TSO).

(4) IRM 3.42.9.1(5), Technical Services Operation (TSO) - Revised title. Paragraph 5 added to list TSO sections.

(5) IRM 3.42.9.1.1, Definition of Terms - Relocated from IRM 3.42.9.5, revised title. Moved paragraph (1) to Exhibit 3.42.9-5, Acronyms.

(6) IRM 3.42.9.2, Impact on Other Offices - New subsection.

(7) IRM 3.42.9.2.2, Office of Disclosure- New subsection.

(8) IRM 3.42.9.2.3, Identity Theft and Incident Management - New subsection. Provides overview of organization and useful links.

(9) 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- New subsection; subsequently expanded subsection to include authentication for status of a file submission, making a good file bad, and viewing files in 3.4 on the mainframe. IPU 13U0601 (03-25-2013) Revised procedures in paragraph (2) for when User ID is unknown.

(10) IRM 3.42.9.3.2, Authentication/Authorization for TCC and TIN Mismatch Problems and Approval and TCC Not Used Letters- New subsection; subsequently removed authentication for status of a file submission, making a good file bad, and viewing files in 3.4 on the mainframe. Added a note for additional authentication.

(11) IRM 3.42.9.3.3, Authentication/Authorization for TCC Searches and Verifying the Receipt of a Notice- New subsection; subsequently added a note for additional authentication.

(12) IRM 3.42.9.3.4, Authentication/Authorization for Encryption Code Information - New subsection; subsequently added a note for additional authentication.

(13) IRM 3.42.9.3.5, Authentication/Authorization for Incomplete Form 4419 - New subsection; subsequently added a note for additional authentication.

(14) IRM 3.42.9.3.6, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization - Revised title. Added paragraph (1) and (2) providing general guidelines for third party authorization and researching CAF on CC CFINK.

(15) IRM 3.42.9.3.7, Authentication/Authorization for Form 2848, Power of Attorney and Declaration of Representative - Deleted subsection. Information moved to IRM 3.42.9.3.6, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative - Subsequent subsections renumbered accordingly.

(16) IRM 3.42.9.3.7, Disclosure Cross-References - New subsection listing relevant Disclosure references.

(17) IRM 3.42.9.3.8, Authentication/Authorization for Form 8821, Tax Information Authorization - Deleted subsection. Information and moved to IRM 3.42.9.3.6, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative - Subsequent subsections renumbered accordingly.

(18) IRM 3.42.9.3.9, Disclosure Cross References - IPU 13U1263 (03-23-2013) New section to document relevant Disclosure links.

(19) IRM 3.42.9.4, Customer Contact Procedures - IPU 13U1263 (07-23-2013) New section. Links in IRM 21.3.11, Information Returns Reporting Procedures, for standardized customer response procedures. Subsequent sections have been renumbered.

(20) IRM 3.42.9.5, Communications - New section. Provides guidelines for IRS RRA 98 and aspect telephone procedures. Subsequent sections have been renumbered.

(21) IRM 3.42.9.6, Contacting the Customer, Outgoing Calls - Section relocated from IRM 3.42.9.4. IPU 13U1263 (7/23/13) issued documenting procedures when contacting the customer. Subsequent sections have been renumbered accordingly.

(22) IRM 3.42.9.6.2, IRP Homepage Research - Deleted subsection from FY13 IRM. Information placed in FY14 IRM 3.42.9.9.3, Processing Paper Forms 4419.

(23) IRM 3.42.9.7, e-help Support System - New section documenting procedures for customer contact in EHSS.

(24) IRM 3.42.9.8, Form 4419 , Application for Filing Information Returns Electronically Section relocated from 3.42.9.6 (including 3.42.9.1, 3.42.9.2, 3.42.9.3, 3.42.9.4, 3.42.9.5)

(25) IRM 3.42.9.8.1, Form 4419, Application for Filing Information Returns Electronically (FIRE), Assignment of an Extension of Time (EOT) TCC - New subsection documenting procedures to process Form 4419 for EOT only request. Subsequent subsections have been renumbered accordingly.

(26) IRM 3.42.9.8.2, Receipt and Initial Review of Paper Form 4419 - IPU 13U0402 (02–02–2013) and IPU 13U0402 (issued to revised procedures. Revised title. IPU 13U1400 (08-28-2013) - revised paragraph (2) Added requirement for email for questionable criteria.

(27) IRM 3.42.9.8.3, Processing Paper Form 4419 - Combined IRP Homepage Research subsection information into this subsection.

(28) IRM 3.42.9.8.4, Form 4419 Data Upload - Revised title and table added for TCC Not Used Letter responses.

(29) IRM 3.42.9.8.5, TCC Not Used Letter - Revised title to eliminate Approval letter. Added If and Then table to address inquiries.

(30) IRM 3.42.8.9, Form 4419, Application for Filing Information Returns Electronically - Revised paragraph (1) to include email procedures and revised procedures in paragraph 6, revised subsection title; revised to include additional questionable criteria and review process". Changes listed in IPU 13U1263 [issued 07-23-2013].

(31) IRM 3.42.8.10, Filing Information Returns Electronically (FIRE) System - Section relocated from IRM 3.42.9.11 (including 3.42.9.11.1, 3.42.9.11.2, 3.42.9.11.3, 3.42.9.11.4, 3.42.9.11.5, 3.42.9.11.6, and 3.42.9.11.6.1)

(32) IRM 3.42.9.9 (2), Filing Information Returns Electronically (FIRE) System - Updated FIRE address for production and test site from deleted subsection 3.42.9.11.3, Accessing the FIRE System.

(33) IRM 3.42.9.9.1 (3), Combined Federal/State Filing Program - Form 1099–B available for program.

(34) IRM 3.42.9.9.3 (3), User has a User ID or Password Problem, Revised procedures to advise user to create a new account when User ID is unknown.

(35) IRM 3.42.9.9.4, User PIN Problems - Revised title and clarified procedures.

(36) IRM 3.42.9.9.5, TCC and TIN Mismatch - Clarified procedures.

(37) IRM 3.42.9.10, Special Projects - New section created to introduce Special Project forms and centralize topics in subsections.

(38) IRM 3.42.9.10.1, Form 1042-S - Foreign Person's U.S. Source Income Subject to Withholding - Subsection created from the relocation of IRM 3.42.9.12, 3.42.9.12.1, 3.42.9.12.1.1, 3.42.9.13, 3.42.9.14, 3.42.9.14.1, 3.42.9.2.

(39) IRM 3.42.9.10.3, Accessing the FIRE System - Deleted subsection and added information into 3.42.9.9.

(40) IRM 3.42.9.10.4, Special Projects Processing and Reports - Subsection created to combine procedures common to all Special Project Forms. Subsections combined are listed under specific subsections.

(41) IRM 3.42.9.10.4.1, Checking the File Status of Form 1042-S, Form 8027, and Form 8955-SSA- Combined data from IRM 3.42.9.12.2, 3.42.9.13.1, and 3.42.9.14.3 and deleted subsections.

(42) IRM 3.42.9.10.2, Making a Good File Bad for Replacement for Form 1042-S, Form 8027, and Form 8955-SSA - Combined data from IRM 3.42.9.12.3, and 3.42.9.13.2 and deleted subsections.

(43) IRM 3.42.9.10.4.3, Viewing a Special Projects File on the Mainframe - Combined data from IRM 3.42.9.12.4, 3.42.9.13.3, and 3.42.9.14.4 and deleted subsections.

(44) IRM 3.42.9.10.4.4, Special Projects FIRE Tier-2 Processing - Combined data from IRM 3.42.9.12.5, 3.42.9.13.4, and 3.42.9.14.5 and deleted subsections.

(45) IRM 3.42.9.10.4.5, Processing Special Projects Multiple Virtual Storage (SPS MVS) Errors - Combined data from IRM 3.42.9.12.6, 3.42.9.13.5, and 3.42.9.14.6 and deleted subsections.

(46) IRM 3.42.9.10.4.6, EONS (Electronic Output Network System) - Combined data from IRM 3.42.9.12.7, and 3.42.9.13.6 and deleted subsections.

(47) IRM 3.42.9.10.4.7, SPS1101 File Description - Combined data from IRM 3.42.9.12.8, 3.42.9.13.7, and 3.42.9.14.7 and deleted subsections.

(48) IRM 3.42.9.10.4.8, Correcting Errors Within the SPS1101 - Combined data from IRM 3.42.9.12.9, 3.42.9.13.9, and 3.42.9.14.8 and deleted subsections.

(49) IRM 3.42.9.10.4.9, Changes to Special Projects Error Codes - Combined data from IRM 3.42.9.12.10, 3.42.9.13.10, 3.42.9.13.9, and 3.42.9.14.9 and deleted subsections.

(50) IRM 3.42.9.10.4.10. Special Projects Correspondence - Combined data from IRM 3.42.9.12.11, 3.42.9.13.10, and 3.42.9.14.10 and deleted subsections.

(51) IRM 3.42.9.10.4.11, Special Projects Reports - Combined data from IRM 3.42.9.12.12, 3.42.9.13.11, 3.42.9.13.12, and 3.42.9.14.11, and deleted reports.

(52) IRM 3.42.9.10, Form 8508, Request for Waiver from Filing Information Returns Electronically - New section including 3.42.9.11.1. Combined data from IRM 3.42.9.16, 3.42.9.16.1, AND 3.42.9.16.2 and deleted subsections.

(53) IRM 3.42.9.12, Extension Processing - New section including IRM 3.42.9.12.1, 3.42.9.12.2, 3.42.9.12.3, 3.42.9.12.4, 3.42.9.12.5, 3.42.9.12.6, and 3.42.9.12.7. subsections relocated from 3.42.9.17 through 3.42.9..8.

(54) IRM 3.42.9.12.3, Processing Paper Form 8809 - Application for Extension of Time to File Information Returns, Clarified procedures and added verified extension information. Deleted IRM 3.42.9.17.4.

(55) IRM 3.42.9.12.4, Verified Extensions - Deleted subsection. Subsequent subsections were renumbered accordingly.

(56) IRM 3.42.9.12.4, Printing and Uploading Extension Requests - Revised title and clarified language within tridoc.

(57) IRM 3.42.9.12.5, Processing Electronic Form 8809 - Application for Extension of Time to File Information Returns, Clarified language.

(58) IRM 3.42.9.12.6, Processing Online Form 8809, Application for Extension of Time to File Information Returns - Clarified language.

(59) IRM 3.42.9.13, Extensions and Waivers Data Processing - IPU 13U1400 (08-28-2013) New section added including IRM 3.42.9.13.1, 3.42.9.13.2, 3.42.9.13.3, 3.42.9.13.3.1, 3.42.9.13.3.2, 3.42.9.13.3.3, 3.42.9.13.3.4. Subsequent subsections have been renumbered accordingly. Revised title.

(60) IRM 3.42.9.14, Backup Withholding Program - New section including IRM 3.42.9.14.1, 3.42.9.15.2, 3.42.9.15.3, and 3.42.9.15.4. subsection relocated from IRM 3.42.9.19, 3.42.9.19.1, 3.42.9.19.2, 3.42.9.19.3 and 21.3.11.39.3.6. Subsequent sections have been renumbered accordingly.

(61) IRM 3.42.9.15, Penalty Research Requests- Revised title.

(62) IRM 3.42.9.16, Notice 972CG - New section including IRM 3.42.9.16.1, 3.42.9.16.2, and 3.42.9.16.3. subsections relocated from IRM 3.42.9.20, 3.42.9.20.1, 3.42.9.20.2, and 3.42.9.20.2.3. Language revised.

(63) IRM 03.42.9.16.8, N Run Processing Unpostables - IPU 13U1400 (08-28-2013) Deleted subsection.

(64) IRM 3.42.9.17, Underreporter Inquiries - New section combining Underrporter and Bad Payer Procedures. Deleted IRM 3.42.9.12, 3.42.9.21.1, 3.42.9.21.2, and 3.42.9.21.3.

(65) IRM 3.42.9.18, Transmission Processing - Added a new section including 3.42.9.18.1, 3.42.9.18.2, 3.42.9.18.3, and 3.42.9.18.4 to centrally locate procedures to process electronic transmission of files. subsections relocated from IRM 3.42.9.11.7, 3.42.9.11.8, 3.42.9.11.9.9, and 3.42.9.10. Revised language.

(66) IRM 3.42.9.19, MAG Reports and Reports - Added a new section including 3.42.9.19.1 thru 3.42.9.19.7 to centrally locate procedures for Mag Runs and reports. subsections relocated from IRM 3.42.9.8.1, 3.42.9.9, 3.42.9.11.11, 3.42.9.11.12, 3.42.9.11.13, 3.42.9.11.14 and 3.42.9.11.15. Revised language.

(67) IRM 3.42.9.20.1, Receipt of Forms - Deleted section due to clerical procedures. Subsequent subsections have been renumbered accordingly.

(68) IRM 3.42.9.20, Paper Inventory Processing - New section including 3.42.9.20.1, 3.42.9.20.2, 3.42.9.210.3, 3.42.9.20.4, 3.42.9.20.4.1, and 3.42.9.20.5 to centrally locate misrouted mail and remittances. Revised language.

(69) IRM 3.42.9.20.1, Received Date Stamp - IPU 13U1400 (08-28-2013) New subsection documenting procedures to date stamp incoming mail. Subsequent subsections have been renumbered accordingly.

(70) IRM 3.42.9.20.2, Paper Forms and Correspondence Received in TSO - IPU 13U0928 (05-16-2013) Revised subsection title, removed table and added procedure for shipping of PII material. Revised wording of procedures.

(71) IRM 3.42.9.20.3, Misrouted and Misdirected Mail - IPU 13U1400 (08-28-2013) Removed received date stamp referral. Revised procedures to include forwarding returns to appropriate campus.

(72) IRM 21.9.20.4, Misdirected Remittances- New subsection including IRM 3.42.9.20.4.1. Section relocated from IRM 3.42.9.22.3.1 and 3.42.9.22.3.1.1.

(73) IRM 3.42.9.20.5, Undeliverable Mail Procedures - IPU 13U1400 (08-28-2013) New subsection to document procedures for returned mail including an IF and Then chart.

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(75) IRM 3.42.9.22, Procedures for Retention of Paper Documents - New section including IRM 3.42.9.22.1. Combined information from IRM 3.42.9.7, 3.42.9.7.1, 3.42.9.7.2, and 3.42.9.7.3 and relocated to this section.

(76) IRM 3.42.9.7.23, Published Products - New section including 3.42.9.23.1, 3.42.9.23.2, and 3.42.9.23.3.

(77) IRM 3.42.9.23.1 (2), Publications - Deleted procedures to revise publications and provided procedures to perform a technical review.

(78) IRM 3.42.9.24.2 (4). Form Procedures- Deleted procedures to revise forms. Replaced for procedures to forward suggestions for improvements.

(79) IRM 3.42.9.24.3 (2), Letter Procedures- Deleted procedures to revise letters and added procedures to review letters.

(80) IRM 3.42.9.24, Organization, Function, and Program (OFP) Codes - New sections. Provides links to Exhibit 21.3.11-1, Organization, Function and Program (OFP) Codes and Exhibit 21.3.11–2, Overhead Programs.

(81) Exhibit 9-4, Recreate Form - Deleted exhibit. Subsequent subsections have been renumbered.

(82) IRM 3.42.9–5, Acronyms - New exhibit. Relocated information from IRM 3.42.9.5.

(83) Exhibit 3.42.9–6, Unpostable DOC Codes - Extension (Transaction Code 460) - IPU 13U1400 (8-28-2013) New exhibit for Unpostable extension procedures.

(84) IRM 3.42.9-6, TSO Authentication and Authorization Job Aid - Deleted exhibit

(85) Exhibit 3.42.9–7, Unpostable DOC Codes for Waivers (Transaction Code 4902 = 1042-S) - IPU 13U1400 (8-28-2013) New exhibit for Unpostable waiver procedures.

Effect on Other Documents

IRM 3.42.9, Filing Information Returns Electronically (FIRE), dated November 30, 2013 (effective January 1, 2013) is superseded. This IRM includes the following Procedural Updates (IPUs) issued from February 22, 2013 through August 28, 2013: 13U0402, 13U0463, 13U0601, 13U0852, 13U0928, 13U1263, and 13U1400.

Audience

The primary audience is Electronic Products and Services Support, Technical Services Operation, Martinsburg, West Virginia employees.

Effective Date

(01-01-2014)

Related Resources

This IRM should be used in conjunction with IRM 3.42.7, e-help Desk, and IRM 21.3.11, Information Returns Reporting Procedures, which provide policies and procedures for Technical Services Operation (TSO) assistors and other users.

Patricia LaPosta
Director, Electronic Products and Services Support
Wage and Investment Division

3.42.9.1  (01-01-2014)
Technical Services Operation (TSO) Overview

  1. Technical Services Operation (TSO) serves as a focal point for electronic processing related to the Information Reporting Program (IRP). TSO coordinates, develops, maintains, and controls operational aspects of IRP where businesses, financial institutions, and federal, state, and local governments submit information returns electronically through the Filing Information Returns Electronically (FIRE) system.

  2. TSO personnel determine compatibility of electronic submissions and program specifications through the review and analysis of data supplied by the filer. Processing failures are resolved through communication with filers and transmitters.

  3. TSO Customer Service Section (CSS) handles inquiries (telephone and email) from the payer/employer community in relation to the preparation of information returns on a nationwide basis. Inquiries relate to tax law, filing requirements, and preparation and submission of paper and electronic filings.

  4. TSO is responsible for preserving the privacy and security of taxpayer data received through the FIRE System. All employees must be aware of all requirements pertaining to taxpayer data as described in IRM 10.8.1, Information Technology (IT) Security Policy and Guidance.

  5. TSO consists of five sections:

    • Customer Service Section 1 (CSS 1)

    • Customer Service Section 2 (CSS 2)

    • Filing Information Returns Electronically (FIRE) Support (FS)

    • Information Filing Support (IFS)

    • Product and Services Support (PSS)

3.42.9.1.1  (01-01-2014)
Definitions and Forms

  1. The following definitions are utilized in IRM 3.42.9:

    • Filer - Any payer or transmitter submitting information returns to IRS.

    • Withholding Agent - Any person, U.S. or foreign, that has control, receipt, or custody of an amount subject to withholding or who can disburse or make payments subject to withholding.

    • Run Identification Key - A combination of tax year, cycle, campus code, and job number.

    • Open Database Connectivity - Refers to the driver on the IRP processing system.

  2. TSO references the following forms:

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098 series

    • Form 1099 series

    • Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), Exercise of an Incentive Stock Option Under Section 422(b)

    • Form 3922, Transfer of Stock Acquired through an Employee Stock Purchase Plan Under Section 423(c)

    • Form W-2 series

    • Form W-2G, Certain Gambling Winnings

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 5498 series

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8935, Airline Payments Report

    • Form 8596, Information Return for Federal Contracts

    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

3.42.9.2  (01-01-2014)
Impact on Other IRS Offices

  1. Employees should be aware of the policies and procedures of other IRS offices that impact TSO. Some of the offices are described in this section.

3.42.9.2.1  (02-22-2013)
Taxpayer Advocate Service (TAS)

  1. This section describes actions to determine if a contact should be referred to the Taxpayer Advocate Service. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

  2. The Taxpayer Advocate Service (TAS) is an independent organization within IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria includes economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate). TAS is responsible for assisting taxpayers who have unresolved problems with IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for additional information.

  3. While IRS is continually working to serve customers in a quality manner, some taxpayers have difficulty getting solutions to their problems or receiving timely and appropriate responses to their inquiries. Congress established the Office of the Taxpayer Advocate, which is under the direction of the National Taxpayer Advocate to assist taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The case advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  4. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide for TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

    Note:

    Case criteria are not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

  5. Refer taxpayers to TAS when criteria is met and the taxpayer's issue cannot be resolved on the same day. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The definition of "same day" is within 24 hours. "Same Day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer the cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, complete Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

  6. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  7. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer's complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal tax returns or paying federal taxes.

  8. Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using Form 911,Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). Refer to IRM 13.1.7.2, TAS Case Criteria for more information on appropriate referrals to TAS.

3.42.9.2.2  (01-01-2014)
Office of Disclosure

  1. The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and disclosure of tax returns and return information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records are properly safeguarded and disclosed only as provided by law.

  2. TSO employees are required to take measures to prevent the unauthorized disclosure of prohibited information. When providing information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking to on the telephone. Follow Disclosure guidelines in IRM 3.42.9.3 , TSO Authentication and Authorization Guidelines.

  3. Answering machines and voice mail are frequently used when communicating with taxpayers, tax preparers, representatives, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Guidelines for leaving information on answering machines or voice mail may be found in IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail.

  4. Governmental Liaison and Disclosure has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC § 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 11.3.2.6.2, Use of Cell Phones and Cordless Devices.

  5. Faxing of tax information to other IRS offices is permitted consistent with existing internal rules. See IRM 11.3.1.11, Facsimile Transmission of Tax Information, for guidance in faxing information to taxpayers and their authorized representatives.

  6. Employees may not use email to transmit SBU data unless they use IRS Secure Messaging system. SBU data may not be sent outside of IRS, including to other government agencies, taxpayers or their representatives. See IRM 11.3.1.14.2, Electronic Mail and Secure Messaging, for general rules for email and Secure Messaging.

  7. Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

  8. Employees must report an inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset, within one hour by filling out the appropriate form located under Employee Tools/Data Protection. It can be found at http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/default.aspx.

3.42.9.2.3  (01-01-2014)
Identity Protection and Incident Management

  1. Identity Protection and Incident Management was established to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles and governance policy. Identity theft is a serious crime where someone obtains personal or financial information for personal gain. That information can include but is not limited to Social Security Numbers, birth dates, addresses, bank account information, and even tax records.

  2. If you receive a call from a taxpayer who has received a suspicious, bogus, or phishing email claiming to be from IRS, advise the taxpayer to send ("Forward" ) the email to the electronic mailbox: phishing@irs.gov. IRS does not initiate taxpayer communications through email:

    • IRS does not request detailed personal information through email.

    • IRS does not send email requesting a personal identification number (PIN), password or similar access information for credit/debit cards, banks or other financial accounts.

  3. See IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for additional guidance. The organizational title for Privacy, Information Protection & Data Security (PIPDS) has been changed to Privacy, Governmental Liaison and Disclosure. Utilize the web site located at http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx for additional reference material.

  4. The offices of Identity Protection and Incident Management work with other business units to provide IRS with the tools and resources necessary to protect sensitive taxpayer and employee data from identity theft and from disclosure due to loss or unauthorized access. See IRM 10.5.3.2.4, Tracking and Reporting Identity Theft Cases, for additional information.

  5. If a taxpayer has previously been in contact with IRS and has not achieved a resolution, refer them to IRS Identity Protection Specialized Unit at 1-800-908-4490.

3.42.9.3  (01-01-2014)
TSO Authentication and Authorization Guidelines

  1. Ensure the customer is entitled to receive requested information. You must authenticate the customer before providing secured account information.

    Note:

    Customers requesting general information (i.e., not account specific) do not require authentication. For example: "How do I apply for a TCC?" or, "Do I need to submit a test file?" If, in the course of the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.

  2. Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information to them. Authorization means the customer has the right to the information. The Disclosure website has excellent topics on who can access tax data at https://discl.web.irs.gov/Default.asp.

  3. Research the appropriate system (e.g. IRP Homepage or IDRS) to authenticate the customer.

  4. Employees are encouraged to use the online version of TSO Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that does not require you to provide account specific information. The job aid is located at SERP/EPSS/TSO/Job Aid.

3.42.9.3.1  (01-01-2014)
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

  1. The required authentication/authorization probes for an inquiry relating to password problems, resetting PINs, status of a file submission, making a good file bad, and viewing files in 3.4 on the mainframe are:

    • Employer Identification Number (EIN)

    • Transmitter Control Code (TCC)

    • Business Name

    • Customer's position or relationship to the company

  2. Advise customers to establish a new account when they do not know their User ID.

3.42.9.3.2  (03-25-2013)
Authentication/Authorization for TCC and TIN Mismatch Problems; TCC Approval Letters; and TCC Not Used Letters

  1. The required authentication/authorization probes for an inquiry relating to TCC and TIN mismatch problems and TCC Approval/Not Used Letters are:

    • EIN or TCC

    • Business Name

    • Business Address

    • Customer's position or relationship to the company

    Note:

    If the customer is unable to verify the address, you must obtain and verify two additional probes. EIN and business name must always be obtained and verified.

3.42.9.3.3  (03-25-2013)
Authentication/Authorization for TCC search and Verifying the Receipt of a Notice

  1. The required authentication/authorization probes for inquiries relating to TCC searches and verifying the receipt of a notice are:

    • EIN

    • Business Name

    • Business Address

    • Customer's position or relationship to the company

    Note:

    If the customer is unable to verify the address, you must obtain and verify two additional probes. EIN and business name must always be obtained and verified.

3.42.9.3.4  (03-25-2013)
Authentication/Authorization for Encryption Code Information

  1. The required authentication/authorization probes for inquiries relating to Encryption Code information are:

    • TIN

    • Business Name

    • Business Address

    • Contact Name

    • PIN

    Note:

    If the customer is unable to verify the address, you must obtain and verify two additional probes. EIN and business name must always be obtained and verified.

3.42.9.3.5  (01-01-2014)
Authentication/Authorization for Incomplete Form 4419

  1. Follow the authentication/authorization probes per Figure 3.42.9–1 before assisting the customer. The figures below provide quick reference guides. IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.2.4,Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e), provide complete guidance on who is authorized to receive data by entity type.

    Figure 3.42.9-1

    Entity Filing Requirement Position Relationship TIN (SSN, EIN, ITIN) Name as reported on their tax return Address Filing Status DOB
          Required Authentication Probes*
    Sole Proprietor 1040 with Schedule C and/or 941 Self (identified as first name on first name line) X X X    
    Single Member LLC 1040 with Schedule C and/or 941 Self (listed as single member) X X X    
    Partnership 1065 Partner X X X    
    LLC treated as a Partnership 1065 Partner/Member X X X    
    Corporation 1120 Officer that can legally bind X X X    
    LLC treated as a Corporation 1120 Officer or member that can legally bind X X X    

  2. If the customer is unable to verify the address, you must obtain and verify two additional probes. EIN and business name must always be obtained and verified.

  3. If the customer is an unauthorized third party, see IRM 3.42.9.3.6, Third Party Authentication - Form 2848 and Form 8821, Tax Information Authorization.

3.42.9.3.6  (01-01-2014)
Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization

  1. When responding to a third party (anyone other than the taxpayer), who indicates a third party authorization is on file, research IDRS. For Power of Attorney (POA) and Tax Information Authorization (TIA), research the Centralized Authorization File (CAF) using CC CFINK before providing any tax account information. To verify the caller is an authorized third party, obtain and verify the following information:

    • Taxpayer’s Name

    • Taxpayer’s TIN

    • Third Party’s Name (also known as: Rep#, CAF#)

    • Tax Period in question

    • Tax Form(s)

  2. If account research does not show the POA/TIA on the CAF, accept an "unprocessed" paper or faxed copy of a third party authorization as valid and provide immediate assistance. You must perform the same authentication process for a paper or faxed authorization as you would for an authorization already on file. If Form 2848 or 8821 are not on file, forward the original unprocessed paper or faxed copy to the appropriate CAF Unit for processing. Forms indicating, Specific Uses Not Recorded on CAF, may be destroyed as classified waste.

  3. Form 2848 may be faxed to TSO, authorizing the customer to receive secured account information. Verify Form 2848 is complete with the information listed below:

    • Box 1 - Name, TIN, and address of business requesting POA

    • Box 2 – Name and address of representative

    • Box 3 – Description of Matter section must clearly describe the type of information authorized to receive

    • Box 4 – Box checked, Specific Uses Not Recorded on CAF

    • Box 7 – Signature, Date, and Title

    • Part II – Signature of Representative

  4. Form 8821 may be faxed to TSO, authorizing the customer to receive secured account information. Verify Form 8821 is complete with the information listed below:

    • Box 1 - Name, TIN, and address of business

    • Box 2 – Name and address of Appointee

    • Box 3 – Description of Matter section must clearly describe the type of information authorized to receive

    • Box 4 – Box checked, Specific Uses Not Recorded on CAF

    • Box 7 – Signature, Date, and Title (valid for 120 days from signature date)

3.42.9.3.7  (01-01-2014)
Disclosure Cross-References

  1. The previous sections are targeted at products and services supported by TSO. However, you should refer to the following IRM sections for complete guidance on Authentication and Authorization.

    • IRM 11.3.2, Disclosure to Persons with a Material Interest

    • IRM 11.3.2.4,Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e)

    • IRM 21.1.3.2, General Disclosure Guidelines

    • IRM 21.1.3.2.1, Disclosure Definitions

    • IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures

    • IRM 21.1.3.2.3, Required Taxpayer Authentication

    • IRM 21.1.3.2.4, Additional Taxpayer Authentication

    • IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • IRM 21.1.3.3.1, Third Party Designee Authentication

    • IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)

    • IRM 21.1.3.4, Other Third Party Inquiries

    • IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization

    • IRM 21.1.3.7, Requests from Employees of Business Entities

    • IRM 21.1.3.8, Inquiries From IRS Employees

    • IRM 21.1.3.9, Mailing and Faxing Tax Account Information

    • IRM 21.2.1.60, Deaf/Hard of Hearing (DHOH) and TTY/TDD Equipment

3.42.9.4  (01-01-2014)
Customer Contact Procedures

  1. TSO employees use standardized procedures to efficiently provide consistent responses to its customers. This section establishes uniform procedures for phone and written responses. Follow procedures in the following references:

    • IRM 21.3.11.6.1, Responding to the Customer

    • IRM 21.3.11.6.2, Referring Customers to other Areas and Resources

    • IRM 21.3.11.3, Safety and Security

3.42.9.5  (01-01-2014)
Communications

  1. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. Follow procedures listed in IRM 21.3.11.5, Communications.

  2. Use standardized procedures to efficiently provide consistent responses to customers as identified below:

    • IRM 21.3.11.5.1, Aspect/Uniphi Connect Agent Desktop (UCAD) Telephone System

    • IRM 21.3.11.5.1.1, Reasons Code for Idle

    • IRM 21.3.11.5.2, Telephone Etiquette

    • IRM 21.3.11.5.2.1, Initial Telephone Greeting

    • IRM 21.3.11.5.3, Customer Complaints and Comments

    • IRM 21.3.11.5.5, Transferring, Elevating and Referring Calls

    • IRM 21.3.11.4.5, EPSS Communications

3.42.9.6  (01-01-2014)
Contacting the Customer – Outgoing Calls

  1. Although TSO generally receives calls, at times outgoing calls must be made to resolve customer problems. It is recommended that you use the following script when initiating or returning phone calls: "Hello, my name is Mr. Smith of the Internal Revenue Service. My ID number is 00-34567. May I speak with Mr. John Doe?" Verify that the person to whom you are speaking is the right customer, and determine that the person is authorized to receive the information using appropriate disclosure guidelines. Refer to IRM 3.42.9.3 , TSO Authentication and Authorization Guidelines.

  2. Occasionally, TSO will be unable to reach the customer to obtain the required information. When this occurs, follow the guidelines below:

    • Make one attempt per business day for three business days.

    • Document each attempt in the activity field of an Interaction or Incident.

    • Include the disposition of the attempt. (ring no answer, busy signal, unable to connect, etc.)

    • Close the Interaction or Incident when the issue is resolved.

    • Close the Interaction or Incident when no contact is made after the third business day. Resolve the issue following guidelines within the specific program.

3.42.9.7  (01-01-2014)
e-help Support System (EHSS)

  1. EHSS is used to provide support to external customers. The Third Party Data Store (TPDS) maintains contact data for these customers. EHSS also receives contact data for Information Returns from the Transmitter Control Database (TCB). As customers contact TSO, assistors are able to access their contact history which is contained in Interactions. For detailed information about using EHSS, refer to the following references:

    • IRM 3.42.7, e-help Desk

    • IRM 3.42.7.4, , Introduction to the e-help Support System (EHSS)

    • IRM 21.3.11.8.1, Interaction Creation

    • IRM 21.3.11.8.2, Escalation/Incidents

    • IRM 21.3.11.8.3, Email System

    • IRM 21.3.11.8.3.1, Responding to Email Inquiries

3.42.9.8  (01-01-2014)
Form 4419, Application for Filing Information Returns Electronically

  1. Payers and transmitters complete Form 4419 to receive a Transmitter Control Code (TCC). Requests can be submitted online through FIRE, by mail, or by fax. Payers and transmitters complete Form 4419 to receive a Transmitter Control Code (TCC).

  2. Assign one alphanumeric TCC to each of the following groups of forms:

    • Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form 8935, and, Form W-2G

    • Form 1042-S

    • Form 8027

    • Form 8955-SSA

3.42.9.8.1  (01-01-2014)
Form 4419, Application for Filing Information Returns Electronically (FIRE), Assignment of an Extension of Time (EOT) TCC

  1. Form 4419 may be submitted to request a transmitter control code (TCC) solely for filing Form 8809, Application for Extension of Time To File Information Returns, electronically by checking box 6. An EOT TCC is rarely necessary as most transmitters have a TCC. A TCC is not necessary to submit an extension using the fill-in option.

  2. Verify Form 4419 contains required information and review for Questionable Criteria. Refer to IRM 3.42.9.8.2 , Receipt and Initial Review of Paper Form 4419.

  3. Use EHSS to batch and control Form 4419 request for EOT. Open an Incident to FS leads.

  4. A TCC for EOT is assigned by FS following the procedures listed below:

    • Contact the person listed in Block 2 by phone to verify if an EOT needs to be assigned to the company. Follow procedures in , IRM 3.42.9.6, Contacting the customer – Outgoing calls.

    • Determine the next available EOT TCC number. Type 88 in the TCC field in FIRE CSR Trsmttrrec Table.

    • On the EOT option under Form 4419 Data Entry Screen, enter Form 4419 information.

    • Select electronic or paper under Form 4419 Submission Type.

    • Enter tax year and select CS Add. Select Query Records.

    • Enter TCC and select EOT under Type of Return. Select Search Master.

    • Verify information and select Record Verified.

    • Reassign Incident to IFS Leads. Update the activity section to notify IFS that an EOT TCC was assigned and a letter will print.

3.42.9.8.2  (01-01-2014)
Receipt and Initial Review of Paper Form 4419

  1. Verify Form 4419 contains the required information listed below:

    • Block 1 Legal Name (associated with EIN) - Research IDRS using CC INOLES. Verify Legal Name/EIN provided matches our records. If the name doesn't match, apply the following Proximal Match Criteria on the name control:
      Proximal Match 1: Current BMF name control must match one of the first three words on the Firm Name Line, Second Sort Line or In Care of Name Line.
      Proximal Match 2: Prior BMF Name Control must match one of the first three words on the Firm Name Line, Second Sort Line or In Care of Name Line.

    • Block 2 Person to contact about this request - Name, title, and email address are required fields.

    • Block 3 EIN - A valid EIN must be provided. If a Social Security Number (SSN) , or a number with no hyphens is provided, research INOLES in EIN format to determine if the EIN is valid for the company listed.

      Exception:

      Box 4, A Foreign Transmitter without a TIN, is checked.

    • Block 7 Type of returns to be reported - At a minimum, one box must be selected identifying a form type.

    • Block 9 Person responsible for preparation of tax reports - Signature, title and date are required fields. If signature date is not present, ensure Form 4419 is stamped with a received date.

  2. Issue Letter 5121, Form 4419 Incomplete for Processing, to the company who submitted Form 4419 with incomplete or inaccurate information. Do not perform procedures outlined in paragraphs 3 - 6. Continue at paragraph 7.

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  6. Forward Form 4419 with Questionable Criteria identified in paragraph 5 following procedures listed below:

    • In EHSS, decrease the batch volume with the number of forms with Questionable Criteria.

    • Attach a print of CC INOLES and BMFOLI to Form 4419.

    • Create a batch for each Form 4419 identified with Questionable Criteria. Assign to FIRE Support. Update the description field with EIN, Company Name and referral to FS.

  7. Process remaining Form 4419s into IRP Homepage.

  8. For multiple TCC requests, contact the person listed in Block 2 to verify whether more than one TCC needs to be assigned to the same company. Follow procedures in IRM 3.42.9.6, , Contacting the Customer – Outgoing Calls. Ensure the customer is authorized to receive the information. Decrease the Incident Batch Sheet by the number of forms requesting duplicate TCCs. Create a separate Incident batch for each related multiple request. Ensure Incident Batch Sheet reflects the number of forms involved in the multiple request. Example: If three Form 4419s are involved in the same multiple request, create one batch consisting of three Form 4419s. When leaving a message on an answering machine, provide the Incident number.

  9. The front of Form 4419 must remain clear of additional documentation with the following exceptions:

    • Postmark date

    • TCC assigned in the IRS Use Only box

    • Initials in the OMB No. box of the employee who completed the Questionable Criteria review.

  10. Document the following information on the back of Form 4419:

    • Date and initials of the employee who performed the initial review

    • Form 4419 contact, date and initials of the employee making the outgoing call

    • Incident number

  11. Forward forms with box 6 checked for EOT only following the procedures below:

    • Remove Form 4419 from Batch. Decrease EHSS Batch with number of Form 4419s for EOT with/without Questionable Criteria.

    • Attach screen prints of CC INOLES and BMFOLI.

    • Create a separate Batch (Incident) for each Form 4419 for EOT. Assign Incident to FS Lead Group. Update description with EIN, Company Name and reason for referral to FS. Print batch sheet.

    • Enter Form 4419 into IRP Homepage.

    • Follow local procedures to route batch to FS.

3.42.9.8.3  (01-01-2014)
Processing Paper Form 4419, Application for Filing Information Returns Electronically

  1. Research IRP Homepage at http://t2apps.mcc.irs.gov/IRP/IRPHomePage.aspx to determine if a prior application exists by querying the EIN furnished in box 3. Under "User Options" , select TCC and TIN Search.

    1. If a record exists, reissue a letter through IRP Homepage. Updated information in the TCB and FIRE system and notate on the back of Form 4419 of the systems updated. Associate Form 4419 with the previously submitted Form 4419.

    2. If a record does not exist, process Form 4419.

  2. If Box 6 is checked indicating the TCC will be only be used for electronic extension of time files, refer to, IRM 3.42.9.8.1 , Form 4419, Assignment of an Extension of Time (EOT) TCC.

  3. If no prior history is found on IRP Homepage, select "Advanced User Options" . Enter the following information on the Form 4419 entry screen under Advanced User Options:

    1. Type of Return

    2. Region Code (Special Project TCCs default to Region Code 8 for Form 1042-S, and Region Code 6 for Form 8027 and Form 8955-SSA)

    3. TIN

    4. Name 1 (Special characters allowed are ampersand, apostrophe, hyphen, period, number sign, and forward slash)

    5. Name 2

    6. Address (Special characters allowed are apostrophe, hyphen, and forward slash)

    7. Contact Name

    8. Contact Phone Number

    9. Media Type (Electronic)

    10. Tax Year

  4. Enter TCC number in the field marked IRS Use Only on Form 4419.

  5. Special Project TCCs begin with a unique number:

    • Form 1042-S begin with a 22

    • Form 8027 begin with a 21

    • Form 8955 SSA begin with a 6

  6. If multiple TCCs are requested for different form types, photocopy Form 4419 and document the appropriate TCC on each copy. Adjust the batch volume on the Incident Batch Sheet.

  7. File Form 4419 by TCC in the file cabinet marked "Form 4419 Awaiting Letters."

3.42.9.8.4  (01-01-2014)
Form 4419 Data Upload

  1. The FIRE system is updated nightly with the following information:

    • TCC

    • Transmitter name

    • Address

    • EIN

    • Contact name

    • Contact telephone number

    • Tax year

  2. Verify batches following Quality guidelines and local procedures.

  3. Upload the information to the TCB and print letters advising the transmitter of the TCC.

  4. Additional letters for verified forms can be printed with the exception of letters that are for Special Projects by accessing IRP Homepage, Reset Options.

  5. Select "Letter Menu" under "Computer Specialist Options" and select print TCC letters.

  6. Forward letters to a computer assistant for mailing. Inform the computer assistant there will not be a Form 4419 associated to the reprinted letters.

3.42.9.8.5  (01-01-2014)
TCC Not Used Letter

  1. If filers/transmitters do not use their TCCs for two consecutive years, the system automatically deletes the TCC, generating a letter informing TSO has no record of receiving an electronic file using the TCC listed. Follow procedures in the following table to address inquiries.

    If Then
    the filer/transmitter will not be using the TCC in the future, explain they do not have to take any action. The TCC will be deleted from our system automatically.
    the filer/transmitter wants to keep the TCC for future filing, explain the TCC will not be deleted if returns are filed in the next filing season (January - June) using the TCC.
    the filer/transmitter wants to keep the TCC and some of the entity information has changed, explain they should mail or fax the letter back to TSO advising they want to keep the TCC and to provide any changes to the entity information.
    the filer/transmitter states they filed returns using a different TCC, explain the letter is only concerning the one TCC that was not used. If they don't need the TCC, explain no action is necessary. The TCC will be deleted from our system automatically.
    the filer/transmitter states they filed the returns using the TCC on the letter and the call was received in CSS or IFS explain that you will have to transfer the call to someone on the FIRE system to research the submission. Transfer the call to FS (#92482).

  2. If the filer/transmitter states returns were filed using the TCC on the letter, follow the procedures listed below:

    1. Complete authentication and authorization procedures. Refer to IRM 3.42.9.3.2, Authentication/Authorization for TCC and TIN Mismatch Problems and TCC Approval and Not Used Letters.

    2. Research the TCC in the FIRE CSR and/or IR.MAG.1 to ensure that files were not received.

    3. Research User ID in the FIRE CSR Pword Log History to identify if the customer was logged onto the system and did not upload a file, or the upload didn't finish, etc.

    4. Research the TIN on the Payer Master File (PMF) and identify if the file was received using another TCC or on paper. The current year History File Search can also be used to check if the data was filed using another TCC.

    5. If the information is listed on PMF, explain to the customer the information was either filed on paper or filed electronically using another TCC.

    6. If the data is not on PMF, a file was not received. For the TCC to remain active, advise to transmit a file through the FIRE system.

3.42.9.9  (01-01-2014)
Filing Information Returns Electronically (FIRE) System

  1. The FIRE system is an Internet based system. Transmitters access and transmit the following information returns: Form 1042-S, Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form 8935, Form 8955-SSA, Form W-2G, and Form 8027.

  2. The address to access the FIRE production system is https://fire.irs.gov and the address to access the FIRE test system is https://fire.test.irs.gov.

  3. If users already have an established account, advise caller to "Log on" and follow the menu.

  4. Filers who do have an established account are required to select "Create New Account" and establish a User ID, Password, and Personal Identification Number (PIN). See Publication 1220 for PIN requirements and information about connecting to the FIRE system.

3.42.9.9.1  (01-01-2014)
Combined Federal/State Filing Program

  1. Transmitters using the FIRE system may participate in the Combined Federal/State Filing Program (CF/SF) when transmitting files through the FIRE system. When filers are approved to use the CF/SF program, electronic file data is forwarded to participating states.

  2. For approval, the filer must submit a good test file coded for this program. A test file is only required for the first year a filer participates in the program; however, it is highly recommended that a test file be submitted every year. Records in the test and actual file must conform to current procedures.

  3. The following information returns may be filed under the CF/SF Program:

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 1099-INT, Interest Income

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form 5498, IRA Contribution Information

  4. Refer to Publication 1220 for a list of participating states and guidelines.

3.42.9.9.2  (01-01-2014)
Test Files

  1. Encourage filers to submit a test file to ensure their hardware and software are compatible with IRS systems. Generally, filers are not required to submit a test file to transmit files electronically through the FIRE system.

  2. Test files may be submitted no earlier than November 12 and no later than February 28. Filers who wish to submit electronic test files must point their browser to https://fire.test.irs.gov.

  3. To participate in the CF/SF Program, a filer must submit a test file coded for the program with a "good" status.

  4. For additional information about test files, refer to Publication 1220.

3.42.9.9.3  (01-01-2014)
User Has A User ID or Password Problem

  1. If customers call stating their User ID and/or password do not match, establish if access is for FIRE production or test system. Verify user information in the CSR Application by using the methods listed below:

    Note:

    Authenticate the customer. Refer to 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.

    1. Search Profile by TCC, User ID or TIN.

    2. If a record is not found, search Pword by User ID. Locate the company name under the generated list.

    3. If a record is not found and the user still feels they have an account on the system, search Pword by company name.

      Note:

      A search may be necessary on a keyword of the company. For example, if searching for the Fire Training of Anytown, you could enter %Anytown% in the Company Name field. If multiple companies are found, click on the appropriate User Name. Otherwise, the search will display the information in the Pword table.

  2. If you locate the user ID, reset the password. Provide a temporary eight character password. Emphasize the password is case sensitive and must be eight characters with one upper case, one lower case, and one number. Advise the creation of a new password is required when access is made with the temporary password.

  3. If the User ID is not located, or if the customer cannot verify their User ID, advise to create a new account.

  4. To further assist the customer, and to avoid future access problems, verify the customer's PIN.

3.42.9.9.4  (01-01-2014)
User PIN Problems

  1. If a customer calls stating they do not know their PIN or are entering an incorrect PIN, search by the customer's User ID under Pword. Verify the company name. Provide the ten digit PIN from the PIN field or reset by entering a ten digit number in the New PIN field. Explain the PIN has been reset, the FIRE system will force them to change it when they log on.

    Note:

    Authenticate the customer. Refer to 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.

3.42.9.9.5  (01-01-2014)
TCC and TIN Mismatch

  1. Customers may receive the error message, "This is an invalid TCC/TIN pair." Research the two probable errors listed below:

    Note:

    Authenticate the customer. Refer to IRM 3.42.9.3.2, Authentication/Authorization for TCC and TIN Mismatch Problems and TCC Approval and Not Used Letters.

    1. If multiple TINs are used to file, ensure the TIN on the TCB is used when the customer is prompted on the FIRE system. Verify the TIN is valid for the customer. Advise the customer to document on company letterhead the TIN, TCC and a signature of an authorized representative and fax to 1-877-477-0572. Advise to allow one business day for processing.

    2. If only one TIN is used for reporting, verify the information in TCB. If the TIN is incorrect, advise the customer to document on company letterhead the TIN, TCC and a signature of an authorized representative and fax to 1-877-477-0572. Verify the company's current information: Company Name, address, etc. Request the caller to include updated information in the fax. Advise to allow one business day for processing.

  2. If the TIN or any of the other information needs to be updated based on a fax or written correspondence, update any of the affected fields in the entity record on the mainframe TCB and on the IRP Home Page.

3.42.9.9.5.1  (01-01-2014)
Forgotten Transmitter Control Code (TCC)

  1. When a customer calls because the filer does not remember the TCC, follow the procedures below:

    Note:

    Authenticate the customer. Refer to IRM 3.42.9.3.3, Authentication/Authorization for TCC searches and Verifying the Receipt of a Notice

    • Search by EIN at "TCC and TIN Search" . Provide the TCC to the customer if available.

    • If a TCC is not found, search by the company name. If a TCC is retrieved, inquire if the company has multiple EINs. Verify the TCC and EIN are accurate.

    • If TCC is not found, advise customer to submit Form 4419.

3.42.9.10  (01-01-2014)
Special Projects

  1. This section describes the requirements for the receipt and electronic processing of:

    • Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

3.42.9.10.1  (01-01-2014)
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 to review incoming files received.

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  (01-01-2014)
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 has less than ten (10) 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  (01-01-2014)
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.

  4. Access FIRE Administrative Reports to review incoming files received on a daily basis.

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  (01-01-2014)
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 and enter 3.4.

  3. Return down to the DSName Level 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. Enter a "B" to browse the file.

  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  (01-01-2014)
Special Projects Processing and Reports

  1. This section describes procedures utilized in support of the FIRE system. Assistance with taxpayer 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  (01-01-2014)
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:

    Note:

    Authenticate the customer. Refer to 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

    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
    • Form 1042–S contained errors greater than 5%.

    • Form 8027 errors were greater than 10%.

    The file needs to be replaced, unless the transmitter informs 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 there is something incorrect discovered by the transmitter within the file, the filer must submit an amended or corrected 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  (01-01-2014)
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.

    Note:

    Authenticate the customer. Refer to 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.

    • 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  (01-01-2014)
Viewing a Special Projects 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:

    1. Log on to the Time Sharing Option J (TSOJ system), enter 3.4.

    2. Tab down to DSName Level for the type of return and press enter. (Form 1042-S: PDMAG.Imag1042.F001.P22xxx) (Form 8027: PDMAG.IATM01.F001.P21xxx*) (Form 8955-SSA: PDPPD.P13070.F001.T6XXXX.ORIG0001)

    3. Tab down to the file you want to retrieve, enter a "B" indicating Browse, to view the file.

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, 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. 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  (01-01-2014)
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 is included in the daily CTW-11 pre-processing.

    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. 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 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 all information returns may be filed on the prescribed paper form if fewer than 250 returns are filed. Regulations require filers who issue 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of form filed.

3.42.9.11.1  (01-01-2014)
Processing Form 8508

  1. Perform an initial review of Form 8508:

    • Verify all boxes on Form 8508 are complete.

    • If some of the 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.

    • Search the waiver database to review the filer's waiver history. If the filer has received waivers in the past, cost estimates or any documentation of extenuating circumstances must be attached.

    • If a record appears with the same information, shred the duplicate document.

  2. 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."

  3. 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.

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

  5. File Form 8508 by control number.

  6. 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).

  7. A file is generated in the directory mtb0120cpmw1\vt2apps\Waivers\output. A scheduled task automatically sends the file to the mainframe via the Enterprise File Transfer Utility (EFTU).

  8. 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  (01-01-2014)
Extension Request Processing

  1. This section provides instructions and guidelines regarding the processing of extension requests received from filers of information returns via paper, electronic files, or completed online via the FIRE system. The objective is to promote consistency within the IRP in the processing of extension requests and for the disposition of the pertinent correspondence.

  2. It is the responsibility of TSO to receive, process, and store information regarding extension requests for information returns including issuing an approval or denial of the request.


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