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Part 3 - Submission Processing

This page contains interim guidance relating to instructions in IRM Part 3 currently in effect but not yet published in the Internal Revenue Manual (IRM)

IRM 3.13.5 Individual Master File (IMF) Account Numbers regarding changes to Form 56, Notice Concerning Fiduciary Relationship Non Decedent Accounts
An IRM procedural update, effective 05/02/2014, was issued to revise IRM 3.13.5.31 regarding changes in Working Non Decedent Accounts.

IRM 3.17.220 Excess Collections Removal of Telephone Contact Tolerance Amount
An IRM procedural update, effective 05/30/2014, was issued to revise IRM 3.17.220 regarding the Removal of Telephone Contact Tolerance Amount.

IRM 3.21.263 Adding Inventory, Filing on the Suspense Wall, Perfecting the W 7, Clerical Stripping,1040PR, and SEVP
An interim procedural update effective 09/16/2013 was issued to revise IRM 3.21.263 regarding adding inventory, filing on the suspense wall, perfecting the W-7, clerical stripping, 1040PR, and SEVP.

IRM 3.21.263 Applicant's Mailing Address, TAC Dedicated ITIN Phone Line, and Actions to take When ID has not been Received by TP
An IRM procedural update effective 09/03/2013 was issued to revise IRM 3.21.263 regarding Applicant's Mailing Address, TAC Dedicated ITIN Phone Line, and Actions to take When ID has not been Received by TP.

IRM 3.21.263 Archiving/Processing ITIN Returns, Classifying UND Mail, Correspondence
An IRM procedural update, effective 06/30/2014, was issued to revise IRM 3.21.263 regarding Archiving/Processing ITIN Returns, Classifying UND Mail, Correspondence.

IRM 3.21.263 Authenticating TAC Processes; Medical/School Records
An IRM procedural update, effective 05/12/2014, was issued to revise IRM 3.21.263 regarding Authenticating TAC Processes; Medical/School Records.

IRM 3.21.263 Canadian Visas; Form 14433; Addressing Envelopes; IRS Use Only Box
An IRM procedural update, effective 07/17/2014, was issued to revise IRM 3.21.263 regarding Canadian Visas; Form 14433; Addressing Envelopes; IRS Use Only Box.

IRM 3.21.263 Clarification of School Records
An IRM procedural update, effective 06/10/2014, was issued to revise IRM 3.21.263 regarding Clarification of School Records.

IRM 3.21.263 Clarifying Which Countries Require a Visa to Enter the U.S.
An IRM procedural update, effective 06/16/2014, was issued to revise IRM 3.21.263 regarding Clarifying Which Countries Require a Visa to Enter the U.S.

IRM 3.21.263 Deleting References to ITINs Expiring After 5 Years
An IRM procedural update, effective 07/01/2014, was issued to revise IRM 3.21.263.1(5) regarding Deleting References to ITINs Expiring After 5 Years.

IRM 3.21.263 Determining if Applicant is Under Age 6 and Reason for Applying
An IRM procedural update, effective 07/25/2014, was issued to revise IRM 3.21.263 regarding Determining if Applicant is Under Age 6 and Reason for Applying.

IRM 3.21.263 Exception 2(c) from SEVP Institutions Not Claiming Tax Treaty Benefits
An IRM procedural update effective 08/12/2013 was issued to revise IRM 3.21.263 regarding Exception 2(c) from SEVP Institutions Not Claiming Tax Treaty Benefits.

IRM 3.21.263 Form 3949 and Form 5646
An IRM procedural update effective 08/22/2013 was issued to revise IRM 3.21.263 regarding Form 3949 and Form 5646.

IRM 3.21.263 - Form W-7 Signatures, Form W9 for Exception 1, Medical/School Records That are Not Current, Incomplete SEVP Applications, Steps to Work W-7 Temporary
An IRM procedural update effective 09/26/2013 was issued to revise IRM 3.21.263 regarding Form W-7 Signatures, Form W9 for Exception 1, Medical/School Records That are Not Current, Incomplete SEVP Applications, Steps to Work W-7 Temporary Stats Screen.

IRM 3.21.263 ID Expiration Dates and School/Medical Records
An IRM procedural update, effective 07/03/2014, was issued to revise IRM 3.21.263 regarding ID Expiration Dates and School/Medical Records.

IRM 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS) regarding Advising ITIN Applicant When ID Was Mailed
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.263 where the guidance has been incorporated. This link will be removed on 8/6/2014.

IRM 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS) regarding Copies of ID Certified by the Issuing Agency
An IRM procedural update effective 01/23/2014 was issued to revise IRM 3.21.263 regarding Copies of ID Certified by the Issuing Agency.

IRM 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS) regarding RTS Input of Supporting ID
An IRM procedural update, effective 05/01/2014, was issued to revise IRM 3.21.263.8.3.2.1 regarding RTS Input of Supporting ID.

IRM 3.21.263 IRS TIN Real Time System Regarding the Definition of S 03 and Reason for Filing Boxes
An IRM procedural update effective 01/28/2014 was issued to revise IRM 3.21.263 regarding the Definition of S 03 and Reason for Filing Boxes.

IRM 3.21.263 ITIN Address Changes, ITIN DOB and Name Changes, and Form 8822
An IRM procedural update effective 08/19/2013 was issued to revise IRM 3.21.263 regarding ITIN Address Changes, ITIN DOB and Name Changes, and Form 8822.

IRM 3.21.263 New Exhibit 3-21-263-52 Form 14413 Application for IRS ITIN Reject
An IRM procedural update, effective 07/29/2014, was issued to add a new Exhibit 3.21.263-52 regarding Form 14413, Application for IRS ITIN Reject.

IRM 3.21.263 - PTID, IRS Use Only Box, APO/FPO/DPO, F4868, Excptn 1, SEVIS Filers with Returns
An IRM procedural update effective 01/02/2014 was issued to revise IRM 3.21.263 regarding PTID, IRS Use Only Box, APO/FPO/DPO, F4868, Excptn 1, SEVIS Filers with Returns.

IRM 3.21.263 Reason for Filing Boxes; AM Form 4442 for Posted Merges; Additional Supporting Documents
An IRM procedural update, effective 05/21/2014, was issued to revise IRM 3.21.263 regarding Reason for Filing Boxes; AM Form 4442 for Posted Merges; Additional Supporting Documents.

IRM 3.21.263 Reason for Filing boxes; Name Line; Name at Birth; Birth
An IRM procedural update, effective 07/10/2014, was issued to revise IRM 3.21.263 regarding Reason for Filing boxes; Name Line; Name at Birth; Birth Information.

IRM 3.21.263 Reviewing Supporting ID; Inputting Doc Type
An IRM procedural update, effective 07/09/2014, was issued to revise IRM 3.21.263 regarding Reviewing Supporting ID; Inputting Doc Type.

IRM 3.21.263 - RTS Drop Down Boxes for Document Type, Examples of ID for "other", School ID, and Processing Unsigned Passports
An IRM procedural update effective 10/01/2013 was issued to revise IRM 3.21.263 regarding RTS Drop Down Boxes for Document Type, Examples of ID for "other", School ID, and Processing Unsigned Passports.

IRM 3.21.263 R24, Boxes a & f and a & h, SEVP, Updating Comments, Exception Docs
An IRM procedural update effective 10/25/2013 was issued to revise IRM 3.21.263 regarding R24, Boxes a & f and a & h, SEVP, Updating Comments, Exception Docs.

IRM 3.21.263 Self Generated Income Statements from Amazon and Ensuring Docs in Envelope belong to Applicant
An IRM procedural update effective 09/10/2013 was issued to revise IRM 3.21.263 regarding Self-Generated Income Statements from Amazon and Ensuring Docs in Envelope belong to Applicant.

IRM 3.21.263 - SEVP Dependents Reason for Filing Box
An interim procedural update effective 09/20/2013 was issued to revise IRM 3.21.263 regarding the SEVP Dependents Reason for Filing Box.

IRM 3.21.263 - SEVP Dependents & Spouses, Processing W-7s and Returns, Proving Prior Filing Requirement, Checking All Documents for W-7 Info
An IRM procedural update effective 09/30/2013 was issued to revise IRM 3.21.263 regarding SEVP Dependents & Spouses, Processing W-7s and Returns, Proving Prior Filing Requirement, Checking All Documents for W-7 Info.

IRM 3.21.263 Suspense Code 50 Processing for W-2 Name Mismatch and Routing of Forms 1040X
An IRM procedural update effective 08/13/2013 was issued to revise IRM 3.21.263 regarding Suspense Code 50 Processing for W-2 Name Mismatch and Routing of Forms 1040X.

IRM 3.21.263 Various Changes From Austin IRM Review
An IRM procedural update effective 08/07/2013 was issued to revise IRM 3.21.263 regarding Various Changes From Austin IRM Review.

IRM 3.38.147 International Notices regarding the Revised Pension and Annuities
An IRM procedural update effective 01/24/2014 was issued to revise IRM 3.38.147 regarding the Revised Pension and Annuities Table.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 30-Jul-2014