3.42.9  Filing Information Returns Electronically (FIRE)

Manual Transmittal

December 03, 2014

Purpose

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

Material Changes

(1) Formatting and editorial changes throughout the document.

(2) IRM 3.42.9.1, Technical Services Operation (TSO) Overview, (1) Added transmitter/filer to types of protected information. Capitalized System. (5) Added Customer Service Section 3 (CSS 3) to list of sections.

(3) IRM 3.42.9.1.1, Definitions and Forms, Spelled out Internal Revenue Service. Removed reference to Form 8935.

(4) IRM 3.42.9.2.2, Office of Disclosure, (3) Added transmitters/filers to types of caller. Corrected title of IRC 6103. (4) Updated title to Governmental Liaison, Disclosure and Safeguards (5) Added Information Returns to list of protected tax records.

(5) IRM 3.42.9.2.3, Identity Protection and Incident Management, (1) Added information returns to type of protected data. (2) Added transmitter/filers to type of caller. (4) Added transmitter/filer Information Return to types of data. Updated title of referenced IRM 10.5.3.2.4.

(6) IRM 3.42.9.3(3), TSO Authentication/Authorization Guidelines, IPU 14U0412 issued 03-03-2014, Revised to include the FIRE CSR system for research.

(7) IRM 3.42.9.3, TSO Authentication and Authorization Guidelines, (2) added Information Return and transmitter/filer data to types of information to protect. (5) Added abbreviated title, TSO AA Job Aid.

(8) IRM 3.42.9.3.1, Authentication/Authorization for Password Problems; Resetting Passwords and PINs, IPU 14U0412 issued 03-03-2014. Removed User ID, Status of a File Submission, Making a Good File Bad and Viewing Files in 3.4 on the Mainframe from the tridoc title. Revised probes to include business address. Clarified Note definition.

(9) IRM 3.42.9.3.1, Authentication/Authorization for Password Problems and Resetting Passwords and PINs, IPU 14U0652 issued 04-08-2014. Removed probes for EIN, TCC and position or relationship to the company. Added probes for Contact Name listed on the FIRE CSR account. Reworded Note to state User ID and Business name must always match at beginning of paragraph. Supersedes IPU 14U0412 issued 03–03–2014.

(10) IRM 3.42.9.3.1, Authentication/Authorization for Password Problems and Resetting Passwords and PINs, (1) Removed reason for delay from description. Revised note to place EIN and business name must always be obtained and verified first in the paragraph.

(11) IRM 3.42.9.3.2, Authentication/Authorization for User ID Problems, IPU 14U0412 issued 03-03-2014. New tridoc outlining Disclosure probes for User ID problems. Subsequent tridocs have been renumbered.

(12) IRM 3.42.9.3.2, Authentication/Authorization for User ID Problems, IPU 14U0652 issued 04-08-2014. Removed probes for EIN, TCC and position or relationship to the company. Added probe for Contact Name listed on FIRE CSR account. Supersedes IPU 14U0412 issued 03-03-2014.

(13) IRM 3.42.9.3.2, Authentication/Authorization for User ID Problems, Revised note to state: PIN or User ID and business name must always be obtained and verified.

(14) IRM 3.42.9.3.3, Authentication/Authorization for File Transmission Information, IPU 14U0412 issued 03-03-2014. New tridoc to list inquiry types separately. Disclosure probes did not change. Subsequent tridocs have been renumbered.

(15) IRM 3.42.9.3.3, Authentication/Authorization for File Transmission Information, IPU 14U0652 issued 04-08-2014. Revised tridoc title. Revised fourth bullet to read position with the company. Revised note to direct reader to authorized role per entity type and oral disclosure consent to provide specific field information.

(16) IRM 3.42.9.3.3, Authentication/Authorization for File Transmission Information, (1) Revised to state to review and provide file transmission information and removed reason for delay as a type of information requested. Under Note corrected title of 3.42.9.3.7.1.

(17) IRM 3.42.9.3.4, Authentication/Authorization for TCC and TIN Mismatch Problems, TCC Approval Letter, and TCC -Clean Up Letter (TCC not used 2 consecutive years), IPU 14U0412 issued 03-03-2014. Revised title to clarify type of letters received. Clarified language in the note.

(18) IRM 3.42.9.3.4, Authentication/Authorization for Forgotten TCC and TIN Mismatch Problems; TCC Approval Letters; and TCC - Clean Up Letters (TCC not used 2 consecutive years), IPU 14U0652 issued 04-08-2014. Revised tridoc title. Identified customer's roles. Added referral for oral disclosure consent and authorized third party.

(19) IRM 3.42.9.3.4, Authentication/Authorization for Forgotten TCC and TIN Mismatch Problems; TCC Approval Letters; and TCC - Clean Up Letters (TCC not used 2 consecutive years), Revised note to state: EIN and business name must always be obtained and verified.

(20) IRM 3.42.9.3.5, Authentication/Authorization for Encryption Code Information, IPU 14U0412 issued 03-03-2014. Clarified language in the note.

(21) IRM 3.42.9.3.5, Authentication/Authorization for Encryption Code Information, IPU 14U0652 issued 04-08-2014. Added authorized roles. Supersedes IPU 14U0412.

(22) IRM 3.42.9.3.5, Authentication/Authorization for Encryption Code Information, Moved note to (3) and revised to state: TIN and business name must always be obtained and verified. Under Note, added referral to 3.42.9.3.8.

(23) IRM 3.42.9.3.6, Authentication/Authorization for Account Information IPU 14U0652 issued 04-08-2014. Revised tridoc title. Added definition of account information and authorized role per entity type.

(24) IRM 3.42.9.3.6, Authentication/Authorization for Account Information, (2) Figure 3.42.9-1 - Added access to tax and Information Return. Revised to state: EIN and business name must always be obtained and verified.

(25) IRM 3.42.9.3.7, Third Party Authorization, IPU 14U0652 issued 04-08-2014. New section documenting procedures for third party forms and oral disclosure consent.

(26) IRM 3.42.9.3.7, Third Party Authorization, Corrected Form 716 to Form 706.

(27) IRM 3.42.9.3.7.1, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization, IPU 14U0652 issued 04-08-2014. Moved tridoc from IRM 3.42.9.3.8. Added a note stating clerical staff handles faxing of documents.

(28) IRM 3.42.9.3.7.1, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization, (4) (5) Expanded definition of signature to include signature of person with authority to execute form per entity type and changed business to state taxpayer. Removed note stating clerical staff handles faxing of documents.

(29) IRM 3.42.9.3.7.1(2) - Third Party Authentication - Form 2848 , Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization, IPU 14U0412 issued 03-03-2014. Revised language to state EIN and business name must match.

(30) IRM 3.42.9.3.7.1(3) - Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, IPU 14U0412 issued 03-03-2014. Provided CAF link.

(31) IRM 3.42.9.3.7.2, Oral Disclosure Consent, IPU 14U0652 issued 04-08-2014. New tridoc documenting guidelines to accept oral disclosure consent.

(32) IRM 3.42.9.3.7.2, Oral Disclosure Consent, (1) Changed business to state taxpayer. Expanded first bullet to state requirements from Regulation 301.6103(c)(2)(i)(A) and 301.6103(c)(2)(i)(B).

(33) IRM 3.42.9.3.8, Additional Authentication, IPU 14U0412 issued 03-03-2014. New tridoc to provide additional authentication probes. Subsequent tridocs have been renumbered.

(34) IRM 3.42.9.3.8, Additional Authentication, IPU 14U0652 issued 04-08-2014. Corrected spelling of the word taxpayer's.

(35) IRM 3.42.9.3.8, Additional Authentication, (1) Revised to include transmitter and filer's information by the appropriate system.

(36) IRM 3.42.9.3.9, Disclosure Cross References, (2) Updated IRM addressed for references.

(37) IRM 3.42.9.5, Communications, Corrected spelling of reason codes

(38) IRM 3.42.9.6, Contacting the Customer -Outgoing Calls, (1) Revised to reflect a 10 digit employee ID number.

(39) IRM 3.42.9.7, e-help Support System (EHSS), (1) Changed Database to Base

(40) IRM 3.42.9.8 Form 4419, Application for Filing Information Returns Electronically (FIRE), Revised title to include (FIRE).

(41) IRM 3.42.9.8.1, Form 4419, Application for Filing Information Returns Electronically (FIRE), Assignment of an Extension of Time (EOT) TCC, Revised (4) to remove step by step procedures and stated to assign a TCC beginning with "88."

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(44) IRM 3.42.9.8.3, Processing Paper Form 4419, IPU 14U0522 issued 03-21-2014. Updated IRP Homepage link. Updated (2) for procedures to issue a new TCC for a prior TCC.

(45) IRM 3.42.9.8.3, Processing Paper Form 4419, Application for Filing Information Returns Electronically, (3) Revised to include TCB, IRP and Fire Production and Test Systems.

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(48) IRM 3.42.9.8.7, TCC Information Updates, IPU 14U0522 issued 03-21-2014. New tridoc providing procedures to update TCC data. Subsequent tridocs have been renumbered.

(49) IRM 3.42.9.8.8(5), Form 4419 Data Upload, IPU 14U0522 issued 03-21-2014. Reworded sentence to put the action verb first. (Print).

(50) IRM 3.42.9.8.8, Form 4419 Data Upload, Revised (3) to include procedures to print Letter 5384, TCC assigned. (4) Condensed letter reprint procedures.

(51) IRM 3.42.9.8.9, TCC Not Used Letter, IPU 14U0522 issued 03-21-2014. Removed note reminding to follow authentication and authorization guidelines.

(52) IRM 3.42.9.8.9, TCC Not Used Letter, Revised paragraph to remove reference that TCC was cancelled. Updated FS phone number and letter number in chart.

(53) IRM 3.42.9.9, Filing Information Returns Electronically (FIRE) System, Listed publications to support transmitting through FIRE system.

(54) IRM 3.42.9.9.1, Combined Federal/State Filing Program, Rearranged forms to be in alphabetical order.

(55) IRM 3.42.9.9.2, Test Files, Removed (2) (3) and (4) and placed information as bullets. Referred to publications (1187, 1120, 1239, 1516, and 4810) in third bullet.

(56) IRM 3.42.9.9.3, User Has A User ID or Password Problem, IPU 14U0522 issued 03-21-2014. Deleted note to perform authentication.

(57) IRM 3.42.9.9.3, User Has A User ID or Password Problem, (1) Capitalized titles of FIRE systems. (2) Revised to document new password requirements.

(58) IRM 3.42.9.9.4, User PIN Problems, IPU 14U0522 issued 03-21-2014. Deleted note to perform authentication.

(59) IRM 3.42.9.9.4, User PIN Problems, Capitalized title of FIRE Systems.

(60) IRM 3.42.9.9.5, TCC and TIN Mismatch, IPU 14U0522 issued 03-21-2014. Deleted note to perform authentication.

(61) IRM 3.42.9.9.5, TCC and TIN Mismatch, Deleted procedure in (1) to request for information on company letterhead. Added to verify TIN is valid for the customer. Revised (2) Revised to add additional systems to update.

(62) IRM 3.42.9.9.6, Forgotten Transmitter Control Code (TCC), IPU 14U0522 issued 03-21-2014. Relocated from 3.42.9.5.1. Deleted note to perform authentication.

(63) IRM 3.42.9.9.6, Forgotten Transmitter Control Code (TCC), Added IRP Homepage as source to search for EIN.

(64) IRM 3.42.9.10.1, Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Capitalized FIRE System.

(65) IRM 3.42.9.10.2, Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, (3) Revised requirement to state requirement to have ten (10) or fewer employees.

(66) IRM 3.42.9.10.3, Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Capitalized FIRE System.

(67) IRM 3.42.9.10.3.2, Electronic Amended File Verification For 8955-SSA Processing Procedures, IPU 14U0522 issued 03-21-2014.(4) Revised to place action item first (Browse).

(68) IRM 3.42.9.10.4, Special Projects Processing and Reports, Capitalized FIRE System. Replaced taxpayer with transmitter/filer.

(69) IRM 3.42.9.10.4.1, Checking the File Status of Form 1042-S, Form 8027, and Form 8955–SSA, IPU 14U0522 issued 03-21-2014. (1) Deleted note to authenticate the customer.

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(71) IRM 3.42.9.10.4.2), Making a Good File Bad for Replacement for Form 1042-S and Form 8027, IPU 14U0522 issued 03-21-2014. (1) Deleted note to authenticate the customer.

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(73) IRM 3.42.9.10.4.8, Correcting Errors Within the SPS1101, (1) Revised language to state file has moved to the mainframe.

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(76) IRM 3.42.9.12, Extension Request Processing, IPU 14U0522 issued 03-21-2014. Revised title and listed information return extension types. Deleted prior section and replaced with current information.

(77) IRM 3.42.9.12.1, Reporting Requirements, Grammar updated. Replaced Mail with paper form.

(78) IRM 3.42.9.12.1, Reporting Requirements IPU 14U0522 issued 03-21-2014. (4) Bulleted methods to submit extension requests.

(79) IRM 3.42.9.12.2, Extension of Time for Recipient copies of Information Returns - Paper Inventory, IPU 14U0522 issued 03-21-2014. New tridoc providing procedures to process paper extension requests for recipient copy. Subsequent tridocs have been renumbered.

(80) IRM 3.42.9.12.2, Extension of Time for Recipient Copies of Information Returns - Paper Inventory, (1) Revised listing of forms to match title of Form 8809.

(81) IRM 3.42.9.12.3, 30-Day Extension to file Information Returns - Paper Inventory, IPU 14U0522 issued 03-21-2014. New tridoc providing procedures to process paper extension requests for 30-Day extension. Subsequent tridocs have been renumbered.

(82) IRM 3.42.9.12.3, 30-Day Extension to file Information Returns - Paper Inventory, (4) Clarified language to select Reconsideration. (5) Stated beginning in 2015 approval letters for 30-Day extension request will not be issued

(83) IRM 3.42.9.12.4, Additional Extension of Time to File Information Returns - Paper Inventory, IPU 14U0522 issued 03-21-2014. New tridoc providing guidelines to accept reason for delay. Subsequent tridocs have been renumbered.

(84) IRM 3.42.9.12.4, Additional Extension of Time to File Information Returns - Paper Inventory, Replaced the word reason with detailed explanation. Revised (4) to include Information Technology Specialists. Restricted (3) and (4).

(85) IRM 3.42.9.12.5, Extension of time for Recipient Copies of Information Returns - Electronic File - IPU 14U0522 issued 03-21-2014. New tridoc providing procedures to process recipient copies electronically. Subsequent tridocs have been renumbered.

(86) IRM 3.42.9.12.5(6), Extension of Time for Recipient Copies of Information Returns - Electronic File, Removed the requirement to include listing in mailing process.

(87) IRM 3.42.9.12.6, Form 8809, Application for Extension of Time to File Information Returns, Electronic File, IPU 14U0522 issued 03-21-2014. Additional parins added to break out information.

(88) IRM 3.42.9.12.6, Application for Extension of Time to File Information Returns, Removed Form 8809 from title. (3) Removed code field 400 with an X (4) added an X after = sign (7) Removed last sentence to file Shipment summary in TCC order.

(89) IRM 3.42.9.12.7, Processing Online Form 8809, Application for Extension of time to File Information Returns, IPU 14U0522 issued 03-21-2014. Relocated from IRM 3.42.9.12.5. No changes to information or layout.

(90) IRM 3.42.9.12.7, Processing Online (Fill-In) Form 8809, Application for Extension of Time to File Information Returns, Revised title to include Fill-In. Capitalized FIRE System. (9) Changed online to Fill-In.

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(92) IRM 3.42.9.12.9, Printing and Uploading Extension Requests IPU 14U0522 issued 03-21-2014. Relocated from 3.42.9.12.3. No change to tridoc information or layout.

(93) IRM 3.42.9.12.9, Printing and Uploading Extension Requests, (1) Updated file name.

(94) IRM 3.42.9.12.10, Extension of Time Reports IPU 14U0522 issued 03-21-2014. Relocated from IRM 3.42.9.12.6. No change to tridoc information or layout.

(95) IRM 3.42.9.12.13, Extensions and Waivers Data Processing, Corrected the word section.

(96) IRM 3.42.9.13.1, Data Unload Extensions and Waivers, Capitalized Fire Production System.

(97) IRM 3.42.9.13.3.1, Unpostable Listing, (1) Added the reports can be manually run. Added Note stating listing must be data entered and printed separately.

(98) IRM 3.42.9.13.3.3, Unpostable Corrections, (1)(3) Revised to include title of letters 147C (3) Revised to include title of Letter 5258.

(99) IRM 3.42.9.14 Notice CP2100 and CP2100A, Revised tridoc titled. Revised to reflect correct number of error documents.

(100) IRM 3.42.9.14.1, Production Schedule for Issuance of Notices and CD/DVD, (4) Revised language to advise IFS of any discrepancies.

(101) IRM 3.42.9.14.2, Encryption Codes, (1) revised language to state missing TIN or incorrect name/TIN combinations. (2) Replaced step lists with bullet lists. Clarified language to respond to affiliated customers. Updated phone number.

(102) IRM 3.42.9.14.4, Backup Withholding Recreate Notification Request, (4)(i) changed taxpayer to business/payer name for email.

(103) IRM 3.42.9.16, Notice 972G, Proposed Civil Penalty, Revised tridoc title.

(104) IRM 3.42.9.16.1(10), Notice 972CG Documentation Procedures, Updated tridoc title. (5) Removed MFSS and Production Control computer assistant out of the sentence. (6) Removed MFSS out of sentence.

(105) IRM 3.42.9.16.2, Notice 972CG Undeliverable Notification, Revised grammar.

(106) irm 3.42.9.16.3, Notice 972CG Recreate Notification Request, Changed taxpayer to business/payer. (4)(d) Removed MFSS out of sentence. (4)(f) Removed MFSS out of sentence.

(107) IRM 3.42.9.17, Underreporter Inquiries, (1), defined companies (filers/payers) and customers (payees) and removed the adjective special from special guidance. In (2) removed (CP2000) describing UWR notices.

(108) IRM 3.42.9.17.1, Processing Underreporter Inquiries, Revised entire tridoc to document current procedures and the use of two new worksheets.

(109) IRM 3.43.9.18, Transmission Processing, Capitalized FIRE System.

(110) IRM 3.42.9.18,1, Checking the File Status of a File Submission, Grammar updates. (3) Added the requirement to open an Interaction. (4) Reworded language.

(111) IRM 3.42.9.18.2, Making A Good File Bad for Replacement, (1) Added requirement to open an Interaction. (2) Deleted Note on Authentication procedures.

(112) IRM 3.42.9.18.4, Processing FIRE Tier-2 Errors, Revised last row in table to reflect ACSII/Text file.

(113) IRM 3.42.9.19, Correcting Errors From The MAG-11-40 Report, (1) Revised time to 8:45 pm.

(114) IRM 3.42.9.19.6, MAG-86-41 Duplicate TCC Shipment for Electronic Files, (5)(11) Added the requirement to open an Interaction.

(115) IRM 3.42.9.19.7, MAG 33-42 Duplicates Questioned for Electronic Files, (3) In table Box 1, added the words to a good file. In box three added transmitter/filer.

(116) IRM 3.42.9.20.2, Paper Forms and Correspondence Received in TSO, Corrected title of CP2100/972CG.

(117) IRM 3.42.9.20.3, Misrouted and Misdirected Mail, Revised to include titles of Forms 3921 and 3922.

(118) IRM 3.42.9.20.4.1, Received Date Stamp, (3) Added Do not cover taxpayer or customer information.

(119) IRM 3.42.9.20.5, Undeliverable Mail Procedures, Removed the words sent to taxpayer.

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(121) IRM 3.42.9.22.1, Cleaning and Filing Documents for Filing, (4) Replaced Bad payer Data Transmittal Worksheets with Underreporter Employer/Payer Transmittal Worksheet.

(122) IRM 3.42.9.22, Retention of Paper Documents Procedures, Revised (5) to list forms, worksheets and letters. Replaced Bad Payer Data Transmittal Worksheet with Underreporter Employer/Payer Transmittal Worksheet

(123) IRM 3.42.9.23.1, Publications, Updated the titles of Publications. Deleted Publication 1582 from bullet list.

(124) IRM 3.42.9.23.2, Form Procedures, Removed (2) as Form 8809 is not owned by EPSS.

(125) IRM 3.42.9.23.3, IRP Homepage Letters, Revised title and updated letter numbers.

(126) IRM 3.42.9-1, Test File Status email, Revised to reflect current email response. Expanded table to include filename. Bulleted file Status definitions.

(127) IRM 3.42.9-2, File Status email, Revised exhibit to document current email response. Expanded table to include filename.

(128) IRM 3.42.9-3, Bad File email Reminder, Revised exhibit to document current email response. Expanded table to include filename.

Effect on Other Documents

IRM 3.42.9, Filing Information Returns Electronically (FIRE), dated November 29, 2013 (effective January 1, 2014) is superseded. This IRM includes the following Procedural Updates (IPUs) issued from March 3, 2014, through April 8. 2014: 14U0412, 14U0652, and 14U0522.

Audience

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

Effective Date

(01-01-2015)

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) employees and other users.

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

3.42.9.1  (01-01-2015)
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 transmitter/filer and 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)

    • Customer Service Section 3 (CSS 3)

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

    • Information Filing Support (IFS)

    • Products and Services Support (PSS)

3.42.9.1.1  (01-01-2015)
Definitions and Forms

  1. The following definitions are utilized in IRM 3.42.9:

    • Filer - Any payer or transmitter submitting information returns to the Internal Revenue Service (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)

    • 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 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 the 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 the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for additional information.

  3. While the 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  (01-01-2015)
Office of Disclosure

  1. The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and Disclosure of Returns and Return Information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records including information returns 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, transmitters, filers, 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, Disclosure and Safeguards 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 and information return data 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 the IRS, including to other government agencies, taxpayers, transmitters, filers 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  (01-01-2015)
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 including information returns

  2. If you receive a call from a taxpayer, transmitter, or filer who has received a suspicious, bogus, or phishing email claiming to be from the IRS, advise the taxpayer, transmitter, or filer to ("Forward" ) the email to the electronic mailbox: phishing@irs.gov. The 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 office of Identity Protection and Incident Management work with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data including transmitter/filer information return data from identity theft and from disclosure due to loss or unauthorized access. See IRM 10.5.3.2.4, IMF Identity Theft Tracking Indicators, for additional information.

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

3.42.9.3  (01-01-2015)
TSO Authentication and Authorization Guidelines

  1. Ensure the customer is entitled to receive requested information. The customer must pass authentication. Additionally the customer must be authorized to receive the information requested.

    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 including information return data to them. Authorization means the customer has the right to the information. The Government Liason, Disclosure and Safeguards has excellent topics on who can access tax and transmitter/filer data.

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

  4. Employees are encouraged to use the online version of TSO Authentication/Authorization Job Aid (TSO AA 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/Portals/EPSS/TSO.

3.42.9.3.1  (01-01-2015)
Authentication/Authorization for Password Problems and Resetting Passwords and PINs

  1. The required authentication/authorization probes for an inquiry relating to password problems and resetting passwords and PINs are:

    • User ID

    • Business Name

    • Business Address

    • Contact Name listed on FIRE CSR account

    Note:

    User ID and business name must always be obtained and verified. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication.

3.42.9.3.2  (01-01-2015)
Authentication/Authorization for User ID Problems

  1. The required authentication/authorization probes for User ID problems are:

    • PIN or User ID

    • Business Name

    • Business Address

    • Contact name listed on FIRE CSR account

    Note:

    PIN or User ID and business name must always be obtained and verified. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication.

3.42.9.3.3  (01-01-2015)
Authentication/Authorization for File Transmission Information

  1. The required authentication/authorization probes for viewing files on the 3.4 mainframe and providing file transmission information including status of a file, reason for a file rejecting, error conditions, making a good file bad are:

    • EIN

    • TCC

    • Business Name

    • Customer's position with the company

    Note:

    If you need to look at a file and provide specific field information, refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information, orIRM 3.42.9.3.7, Third Party Authorization.

3.42.9.3.4  (01-01-2015)
Authentication/Authorization for a Forgotten TCC, TCC and TIN Mismatch Problems, TCC Approval Letters, and TCC Clean Up Letter

  1. Verify the customer is able to perform authentication for one of the following roles:

    • Contact listed on Form 4419. Obtain and verify probes listed in (2) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information.

    • Authorized Third Party. Refer to IRM 3.42.9.3.7.1, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization.

    • Oral Disclosure Consent. Refer to IRM 3.42.9.3.7.2, Oral Disclosure Consent.

  2. If the customer is the contact name listed on Form 4419, the required authentication/authorization probes are:

    • EIN or TCC

    • Business Name

    • Business Address

    Note:

    EIN or TCC and business name must always be obtained and verified. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication.

3.42.9.3.5  (01-01-2015)
Authentication/Authorization for Encryption Code Information

  1. The customer must be:

    • Contact listed on Form 10301. Obtain and verify the probes listed in (2) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information.

  2. If the customer is the contact listed on Form 10301, the required authentication/authorization probes for inquiries relating to Encryption Code information are:

    • TIN

    • Business Name

    • Business Address

    • Contact Name listed on Form 10301

    • PIN

    Note:

    TIN and business name must always be obtained and verified. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication.

3.42.9.3.6  (01-01-2015)
Authentication/Authorization for Account Information

  1. Authentication and authorization for account information includes the following topics:

    • Specific field information within a file

    • TIN and Legal name Mismatch

    • Notice information

    • Requesting a copy of a Notice (Recreates)

  2. Follow the authentication/authorization probes per Figure 3.42.9-1 before assisting the customer. The figures below provide quick reference guides. Additional information can be found in 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).

    Figure 3.42.9-1

    Entity Position Relationship TIN (SSN, EIN, ITIN) Name as reported on their tax or information return Address
        Required Authentication Probes
    Sole Proprietor Self (identified as first name on first name line) X X X
    Single Member LLC Self (listed as single member) X X X
    Partnership Partner X X X
    LLC treated as a Partnership Partner/Member X X X
    Corporation Officer that can legally bind X X X
    LLC treated as a Corporation Officer or member that can legally bind X X X
  3. EIN and business name must always be obtained and verified. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication.

  4. If the customer is an unauthorized third party, refer to:

    • IRM 3.42.9.3.7.1, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization

    • IRM 3.42.9.3.7.2, Oral Disclosure Consent

3.42.9.3.7  (01-01-2015)
Third Party Authorization

  1. A third party authorization is a signed document and/or an oral statement made by a taxpayer granting specific authorities to a third party. Third party authorizations include:

    • Form 2848, Power of Attorney and Declaration of Representative

    • Form 8821, Tax Information Authorization

    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Oral Disclosure Consent (ODC), a non-written tax information authorization

    • Third Party designee (also known as check-box authority)

3.42.9.3.7.1  (01-01-2015)
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.

  2. 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)

  3. 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.

  4. 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 taxpayer 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 of person with the authority to execute form per entity type, Date, and Title

    • Part II - Signature of Representative

  5. 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 taxpayer

    • 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 of person with the authority to execute the form per entity type, Date, and Title (valid for 120 days from signature date)

3.42.9.3.7.2  (04-08-2014)
Oral Disclosure Consent

  1. Accept Oral Disclosure Consent (ODD) from a taxpayer authorizing the disclosure of account information to a third party to assist in resolving an account issue. Perform the following actions:

    • Gather sufficient facts underlying the request or consent to determine the nature and extent of the information or assistance requested and the return or return information to be disclosed.”

    • Confirm the date, nature and extent of the assistance request.

    • Perform Authentication with the person who is in an Authorized Role per Entity Type and confirm the identity of the designee. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information.

  2. ODC cannot be used for the following situations:

    • To request the IRS to systemically issue and mail account transcripts and/or copies of notices, letters or returns to a third party. However, the authorized third party may request copies of information be sent to the address of record.

    • To request for non-tax matter information. (e.g., requests for income verification for student loans, mortgage loans, etc.)

  3. ODC expires after the account issue is closed.

3.42.9.3.8  (04-08-2014)
Additional Authentication

  1. For conditions in which additional authentication is warranted, verify two or more additional items from the taxpayer, transmitter or filer's account or return information from IDRS or the appropriate TSO system listed below:

    • IRP Homepage data

    • FIRE CSR data

    • Any name the organization uses to operate or conduct business (i.e. Doing Business As)

    • Filing Requirements

    • Any other verifiable items from the return or account

3.42.9.3.9  (01-01-2015)
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 Definition

    • 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 21.2.1.59, 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  (01-01-2015)
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, Reason Codes 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  (01-01-2015)
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 1234567890. 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  (01-01-2015)
e-help Support System (EHSS)

  1. EHSS is used to provide support to external customers. Contact data for information returns is retrieved from the Transmitter Control Base (TCB) or the appropriate TSO system. As customers contact TSO, assistors are able to access their contact history 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  (01-01-2015)
Form 4419, Application for Filing Information Returns Electronically (FIRE)

  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.

  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, and Form W-2G

    • Form 1042-S

    • Form 8027

    • Form 8955-SSA

3.42.9.8.1  (01-01-2015)
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. FS will process the application and assign a TCC beginning with "88."

3.42.9.8.2  (01-01-2015)
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 of the Legal Name listed on Form 4419.
      Proximal Match 2: Prior BMF Name Control must match one of the first three words of the Legal Name listed on Form 4419.

    • 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 Official of the company or organization - 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 information. Do not perform procedures outlined in paragraphs 3 - 6. Continue at paragraph 7.

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

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

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

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

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

    Note:

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  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 Forms 4419 into IRP Homepage.

  8. Form 4419 is required to request an additional TCC for customers who have exceeded file count of 999. Confirm the customer's file count on FIRE. Follow normal processing procedures to assign a TCC.

  9. 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. On the back of Form 4419, document the Incident number for the outgoing call.

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

    • Postmark date

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

  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 an 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.

    • Route batch to FS following local procedures.

3.42.9.8.3  (01-01-2015)
Processing Paper Form 4419, Application for Filing Information Returns Electronically

  1. Research IRP Homepage under "TCC and TIN Search" . Determine if a prior application exists by selecting "User Options" and TCC, TIN and Name Search.

  2. If a TCC was issued prior, issue a new TCC for any informational changes with the exception of the situations listed below:

    • Exact duplicate (mirror image) - Reissue the letter through IRP Homepage. Associate Form 4419 with the previously submitted form.

    • Business Address - Update information. Notate on the back of Form 4419 if information needs to be updated in TCB and FIRE System. Associate Form 4419 with the previously submitted form.

    • Contact information. Update information. Notate on the back of Form 4419 if information needs to be updated in TCB, IRP, , and FIRE Production and Test Systems. Associate Form 4419 with the previously submitted form.

    Note:

    Assign a new TCC to a business that is assigned a new EIN.

  3. If a record does not exist, enter Form 4419 data.

  4. If Box 6 is checked indicating the TCC will 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.

  5. If no prior history is found on IRP Homepage, 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

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

  7. 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

  8. 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.

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

3.42.9.8.4  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.42.9.8.5  (01-01-2015)
Questionable Criteria Procedures

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Issue an EHSS Incident e-mail using the email template to the address listed on Form 4419. Request the applicant to respond on company letterhead the types of forms intended to file and/or reason for transmitting prior year returns. Response is requested via mail or fax.

  3. Update Incident activity field to reflect the date email was issued. Keep Incident open for 20 days.

  4. If a response from email does not indicate the intent to file Form 1099-OID, 1099-A or 1099-C and, if applicable, provided a valid explanation as to why prior year forms will be submitted, continue processing Form 4419 to assign a TCC.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

3.42.9.8.6  (01-01-2015)
Form 4419 Deconfliction

  1. Form 4419 Deconfliction is a collaborative process that includes support by Criminal Investigation (CI) and Technical Support Operation (TSO). In this partnership, CI runs a report listing Form 4419 EINs against CIMIS data.

  2. Assign a TCC prior to the Deconfliction process.

  3. Generate the Deconfliction file biweekly and save as ‘FIRE IRP 4419 De-confliction MM/DD/YY’ (date sent). Include EIN, Name, and Received/Signed date. Procedures are located on TSO SharePoint.

  4. If there are no findings, CI will update the Deconfliction file with the words ‘No Findings’.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.42.9.8.7  (03-21-2014)
TCC Information Updates

  1. Update IRP Homepage when Form 4419 is received requesting to update TCC information.

  2. For incomplete requests, call the contact listed on Form 4419. Advise to submit a signed Form 4419. Provide fax number (877) 477–0572 or (304) 579–4105 (International). Follow procedures in IRM 3.42.9.6, Contacting the Customer - Outgoing Calls.

    Note:

    Assign a new TCC to a business that is assigned a new EIN.

3.42.9.8.8  (01-01-2015)
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 information to the TCB. Print Letter 5384, Transmitter Control Code (TCC) Assigned.

  4. Letters can be reprinted with the exception of letters that are for Special Projects by accessing IRP Homepage, Reset Options.

3.42.9.8.9  (01-01-2015)
TCC Not Used Letter

  1. If filers/transmitters do not use their TCCs for two consecutive years, a letter is systemically issued informing that there is 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 request 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 request to keep the TCC; however, 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 updates to the entity information.
    the filer/transmitter state 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 state they filed the returns using the TCC on the letter and the call was received in CSS explain that you will have to transfer the call to someone on the FIRE System to research the submission. Transfer the call to IFS (#92486).
  2. If the filer/transmitter state returns were filed using the TCC on the letter, follow the procedures listed below:

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

    2. 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.

    3. 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.

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

    5. 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  (01-01-2015)
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 W-2G, Form 8955-SSA, 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 options.

  4. Filers who do not have an established account are required to select "Create New Account" and establish a User ID, Password, and Personal Identification Number (PIN). Refer to appropriate publications listed in (5) for PIN requirements and information about connecting to the FIRE System.

  5. The following publications provide specifications to transmit forms through the FIRE System:

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

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

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

    • Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Return for Federal Contracts

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

3.42.9.9.1  (01-01-2015)
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-INT, Interest Income

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

    • 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  (01-01-2015)
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. Provide the following guidance:

    • Filers who wish to submit electronic test files must point their browser to https://fire.test.irs.gov.

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

    • For additional information about test files and available dates for testing, refer to applicable Publications. (1187, 1120, 1239, 1516, and 4810)

3.42.9.9.3  (01-01-2015)
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:

    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 password. Advise the customer they will be required to create a new password when access is made with the temporary password. Passwords must be 8-20 characters and include at least one uppercase and one lowercase letter, one number, and one special character (#?!@$%^&*.,’-). Passwords cannot contain the User ID or User Name. Passwords must be changed every 90 days. The previous 24 passwords cannot be used.

  3. If the User ID is not located, 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  (01-01-2015)
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.

3.42.9.9.5  (01-01-2015)
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:

    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.

    2. If only one TIN is used for reporting, verify the information in TCB. If the TIN is incorrect, verify the company name.

  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, IRP Home Page, CSR Production and CSR Test Systems.

3.42.9.9.6  (01-01-2015)
Forgotten Transmitter Control Code (TCC)

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

    • In IRP Homepage, 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


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