DLNs are unique numbers assigned to every return processed by the Automatic Data Processing (ADP) Systems. The DLN is used to control, identify, and locate the document.

The sixth, seventh, and eighth digits in the DLN make up the Julian date.

The twelfth and thirteenth digits of the DLN are the serial number.

Form 3471, Edit Sheet, is transcribed as sequence code number “02”.

Edit money amounts on Form 3471 in dollars only for all form types (1040/A/EZ).

Staple Form 3471 to the left side margin of page 1:

Edit Form 3471 as follows:

Some returns need research, referral, or action before they can be processed. Form 4227, Intra-SC Reject or Routing Slip, is often used to identify these special conditions and initiate actions.

Take the following actions when a numbered return needs research, referral, or action before further processing:

Prepare Form 4227 when an unnumbered return/document is withdrawn from processing, and:

Always edit an Action Trail on the return when an attachment is removed. For example, when a form or letter is detached from a return, edit notations such as "detached 9465" or "detached TP correspondence" .

Also, edit an Action Trail on the detached document unless it's an original document. If present on the return, all of the following must be present or edited on all detached items:

Internally route detached items using Form 4227.

When returning original documents back to the taxpayer, the work leader will complete and attach Form 14219, Return of Documentation to the Taxpayer. Check the appropriate box on Form 14219 to Identify the returned item.

An Action Code is a three-digit numeric character used to reject a document and identify the reason for rejection.

Assign only one Action Code to a document. Edit Action Codes in the following priority:

Continue perfecting returns assigned any Action Code except "480" or "6XX" . Edit only the caption area when Action Code "6XX" is edited. When editing Action Code 480 edit the caption area and see IRM 3.11.3.7.5 .

Edit the Action Code in the center of the bottom margin on page 1 of Form 1040, Form 1040A or Form 1040EZ.

Refer to the table in Exhibit 3.11.3-2 for an explanation of each Action Code.

An Audit Code is an alpha character used to identify questionable conditions for Examination.

Edit Audit Codes horizontally in the right-bottom margin on page 1 of Form 1040, Form 1040A or Form 1040EZ.

Refer to the table in Exhibit 3.11.3-3 for the explanation of each Audit Code.

A Computer Condition Code (CCC) is an alpha or numeric character used to alert the computer and Master File of a special condition. Computer Condition Codes will post to the Master File.

When CCC "3" is edited, it must be first.

Always edit an Action Trail when CCC "Y" is edited.

Edit the CCC horizontally in the following location on:

Refer to the table in Exhibit 3.11.3-4 for an explanation of each CCC.

A Return Processing Code (RPC) is an alpha or numeric character used to alert the computer to a special condition or computation. These codes are used for center processing and do not post to the Master File.

Edit RPC’s vertically in the margin on:

Refer to the table in Exhibit 3.11.3-5 for an explanation of each RPC.

A Special Processing Code (SPC) is an alpha or numeric character used to flag a condition or trigger a computation. These codes are used for center processing and do not post to the Master File. These codes supplement the Return Processing Codes.

Edit SPC’s vertically in the right margin, between the spouse’s social security number and the Presidential Election Campaign boxes.

Refer to the table in Exhibit 3.11.3-6 for an explanation of each SPC.

An Unallowable Code (UAC) is a two-digit numeric character used to identify certain conditions on a tax return that are unallowable by law.

Search all attachments to find unallowable items.

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Do not edit UACs when the only dollar amount is a total of allowable and unallowable items. There must be separate dollar figures for unallowable coding, unless otherwise instructed.

Prepare Form 3471 using the instructions at IRM 3.11.3.3.4.1 when coding unallowables.

Refer to the table in Exhibit 3.11.3-7 for an explanation of each UAC.

Circle information that is not to be transcribed when editing:

Underline when editing:

Use arrowing when indicating:

Figure 3.11.3-3

 

Arrowing. Note: Use caution when arrowing to a line that requires dollars and cents editing.This figure contains two separate examples, which are listed a and b.Part a: Moving an amount to a different line. Shown is a portion of Form 1040 from lines 56 through 63.Line 56, Subtract line 55 from line 46. If line 55 is more than line 48, enter -0-. Dollar amount 6051.00.Line 63, Add lines 56 through 62. This is your total tax. Dollar amount blank.A red arrow is edited between dollar amount 6051.00 on line 56 downwards to blank line 63.Text at bottom of graphic reads: An arrow indicates to ISRP that there is a misplaced taxpayer entry that should be entered on a different line. Here, for example, the amount of 6051 should not be entered on line 56, but SHOULD be entered on line 63.Part b: Editing an amount to two T-lines (Method used depends on Service Center). Shown is a portion of Form 1040 from lines 16b through 22.Line 16b, Pensions and Annuities (taxable amount). Dollar amount 5689.Line 22, Combine the amounts in the far right column for lines 7 through 21. This is your total income. Dollar amount blank.A double-ended red arrow is edited between dollar amount 5689 on line 16b to blank line 22.Text at bottom of graphic reads: A double-ended arrow indicates that a dollar amount should be in two locations. Here, for example, the amount of 5689 should be entered on lines 16b and 22.Part b continues. Shown is a portion of Form 4797 showing from line 7 to line 9.Line 7, Combine lines 2 through 6. Enter the gain (or loss) here and on the appropriate line as follows:Partnerships (except electing larger partnerships) and S Corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11 and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return, and skip lines 8, 9, 11 and 12 below. Dollar amount 985 is present on line 7.Dollar amount on line 7 is underlined in red.A red arrow is drawn down from line 7 to line 9.Text at bottom of graphic reads: An underline with a single-ended arrow indicates a dollar amount should be in two locations. Here, for example, the underline indicates the amount of 985 should be entered on line 9, but the arrow indicates the amount should also be entered on line 7.

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An "X" may be used to delete an entry or an entire form or schedule.

Use brackets to indicate a negative dollar amount when determining a T-Compute line amount.

Do not bracket the following:

Use the check mark as directed in line-by-line instructions to indicate the information needs to be transcribed by ISRP.

Send a return back to the taxpayer in the following specific circumstances:

If the required valid legal signature is missing or not below the jurat statement, send the return back to the taxpayer using Form 3531.

Prepare Form 3531 using the following steps:

Prepare the return to be sent back to the taxpayer using the following steps:

Complete all possible editing and identify all correspondence issues, when you are not sending the return back to the taxpayer.

Perfect a missing or incomplete address from an attached envelope. If unable to perfect from an attached envelope, research.

Request all missing required forms/schedules in the taxpayer correspondence. Do not attempt to dummy missing forms/schedules when other correspondence is required.

A correspondence action sheet (CAS) is a form used to initiate a letter requesting information from a taxpayer. A CAS is used with returns that are not sent back to the taxpayer. The following CAS forms are used:

Prepare Form 6001/Form 6001-A to initiate Letter 12C using the following steps:

Attach the CAS to Form 1040, Form 1040A, or Form 1040EZ below the caption area.

Edit Action Code "211" on all returns requiring correspondence when the return is not being mailed back to the taxpayer. See Figure 3.11.3-4.

If a received date is required and not present on the return, edit the received date before corresponding. Refer to the received date editing instructions at IRM 3.11.3.8.

Figure 3.11.3-4

 

Corresponding on Form 6001Shown is a partially obscured completed Form 1040, showing address area of page 1 and far right side showing dollar amounts on page 2. Form 1040. Action Code 211 has been edited by the tax examiner to the bottom center margin of page 1, Form 1040. Also shown is a completed Form 6001, Letter 12C Correspondence Action Sheet. Text box reads: Form 8283 is not attached.Tax Examiner has checked box H to denote Missing Form and has written 8283 for field 14 on Form 6001.Tax Examiner has written dollar amount 850.00 for field 15 on Form 6001.Tax Examiner has written 17 for field 16 on Form 6001 to identify the line number on Schedule A for missing Form 8283.Caption at the bottom of the graphic reads as follows: Edit Action Code 211 when corresponding using Form 6001, which the tax examiner edited in the bottom center margin of Form 1040.

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Perfect the return.

Edit the received date on returns identified as "Returned for Signature" , following the instructions at IRM 3.11.3.8.2(3).

Use the Correspondence Action Chart and continue processing the return when any of the following no reply conditions are present:

Edit CCC "U" on all no reply returns, except when any of the following apply:

If a no reply correspondence condition is not identified in the chart below, edit CCC"U" and take no further action.

Unless there is evidence to the contrary, assume that all correspondence conditions were included when the correspondence was sent.

If CCC "3" is edited, edit it first.

Refer to the following Correspondence Action Chart:

The deadlines for filing an income tax return and paying the income tax may be postponed for certain persons involved in the following types of military operations:

Generally, though, military personnel have the same filing requirements as civilians.

Refer any question concerning a military return to your work leader. The work leader will hand carry the return to Tax Accounts when the proper action cannot be determined.

Follow normal correspondence procedures when required information is missing from the return. See IRM 3.11.3.6.1.1.2.

Route all returns identified as "KITA/KIA" , "KITA-Oklahoma City" , "KITA-9/11" or "KITA-Anthrax" to CIS/AM and notate KITA in the Action Trail.

Route Form 1040 returns when the taxpayer has written "Sec 692(d)(2)" on the "Other Payments" line with a money amount to the right, to CIS/AM and notate KITA in the Action Trail.

Form 1040A or 1040EZ with Sec 692(d)(2) written anywhere on the return must be converted to a Form 1040 before sending the return to CIS/AM.

The taxpayer may identify the name of a disaster or emergency on the front of his/her return or on an attachment.

If the taxpayer requests the refund be mailed to a temporary mailing address, edit Action Code "341" .

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Taxpayers, their representatives, or IRS employees may complete Form 911, Request for Taxpayer Advocate Service Assistance (and Application For Taxpayer Assistance Order), when a taxpayer is experiencing a hardship. Hardship alone, however, is not a basis for referring cases to the Taxpayer Advocate Service (TAS). The IRS must take steps whenever possible to resolve the matter before referring the taxpayer to TAS.

Refer a return with a notation of an actual or potential hardship to your work leader. The term hardship is used broadly and covers more than just hardship in a financial sense. TAS has developed nine criteria to determine which taxpayers qualify for TAS assistance.

The local Taxpayer Advocate will make the final decision on whether a taxpayer meets TAS criteria. See IRM 13.1.7 for a complete list of TAS case criteria. Refer to the Attachment Guide in Exhibit 3.11.3-1 for procedures for routing Form 911 to the TAS Office and Taxpayer Advocate Service Case Criteria, for further instructions.

When local Taxpayer Advocate walks a return through Code and Edit on the basis of hardship, in addition to normal editing, perform all of the actions below:

Ensure review boxes are established in Code and Edit for Examination (Exam). See Exhibit 3.11.3-13.

Returns with the following notations or attachments have been Examination cases. Edit these returns using regular editing procedures with the exception of the special instructions in this subsection of the manual.

Follow the instructions about penalties in the blocks in the special handling area of Form 3198. Also, follow the instructions noted in the blocks at the bottom of the Form 3198.

Edit the Received Date, if noted. Otherwise, follow the regular Received Date procedures in IRM 3.11.3.8.

Do not correspond. Do not send the return back to the taxpayer.

If the return cannot be processed, route the return to Examination for additional action using Form 4227. Note on Form 4227, "return to originator" .

Ensure review boxes are established in Code and Edit for Frivolous Return Program (FRP). See Exhibit 3.11.3-11.

Route to Frivolous Return Program (FRP) any return on which the taxpayer:

Pull unnumbered returns and prepare Form 4227. Notate "Frivolous" .

Leave numbered returns in the block and edit Action Code "331" , unless otherwise noted.

When a return meets criteria for a frivolous filing determination as shown in paragraph (6) below, route the return to FRP. FRP will review the return and if it meets their criteria for frivolous filing, they will edit or stamp Audit Code "R" .

Some common examples of frivolous returns are listed below. This list is not all-inclusive, but represents the current most common types of frivolous filings. See Exhibit 3.11.3-11 for additional examples and complete descriptions.

Integrity and Verification Operation (IVO) will review returns for refund schemes that in general make use of excessive withholding or false earnings. IVO also reviews Operation Mass Mailing (OMM) refund returns, which are often identical or vary slightly. OMM refund schemes are commonly filed in bulk where the returns show common features and evident patterns. The returns are usually filed together and are often batched within the same block of work. See Exhibit 3.11.3-12 for IVO Review and OMM criteria.

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Edit Audit Code "K" when Accounts Management requests that a return be identified for Examination.

When refund scheme returns are sent through the pipeline for processing that have CCC "3" edited, do not research or correspond for source of earned income.

See Exhibit 3.11.3-1 when the taxpayer submits Form 14039, Form 14039 (SP), or police report(s) claiming Identity Theft.

Take a fully coded/edited return to the work leader when any of the following notations or conditions are present:

The work leader will take the following actions:

Process a return prepared (dummied) by Accounts Management as an original return and do not correspond for missing information or a signature.

If a return with or without a notation of "TC150" is received and "PAO" is edited in the upper left margin, continue processing as an original return. Correspond, if necessary.

A return is unprocessable when all of the caption data is missing or illegible and the caption cannot be perfected from attachments or through research.

Handle unprocessable returns as follows:

Edit RPC "L" on returns with all zeros or no significant entries present, or edited from attachments, on any of the following T-Lines:

Refer the return to your work leader when caption information is missing and cannot be perfected using instructions in IRM 3.11.3.9.2.

Treat the blank return as amended when a statement is present indicating that a return will be filed later. See the amended return instructions in IRM 3.11.3.6.2.1.

Edit CCC "E" when a statement indicates the taxpayer will have no future filing requirements.

Refer to the instructions in IRM 3.11.3.6.1.6 when the return has been filed as a frivolous filer return.

Refer to IRM 3.11.3.6.2.20 for processing instructions when there is an indication the return is a Substitute For Return (SFR) or an Automated Substitute for Return (ASFR).

If a return is blank and missing signature, correspond using Form 3531, box 7.

If a Form 1040 or Form 1040A is missing page 1 or page 2, take return to the work leader.

The work leader will:

An uncomputed return is one filed by a taxpayer expecting the IRS to figure his/her tax. Do not confuse an uncomputed return with a return that has no tax due.

An uncomputed return can be identified as follows:

An unnumbered, uncomputed return can be sent back to the taxpayer when corresponding.

Edit CCC "Y" and an Action Trail on an uncomputed return when both of the following conditions are present:

Figure 3.11.3-5

 

Identifying an uncomputed return: Blank lines 44, 45, 46, 47, 56, 63, 75, 76a, 77 and 78Shown is a portion of page 2 of Form 1040 and the taxpayer's Form W-2. The only entries present on Form 1040 are on lines 64 and 74.Both lines 64 and 74 show dollar amount 4999.32.Lines 44, 45, 46, 47, 56, 63, 75, 76a, 77 and 78 are blank.Form W-2 shows dollar amount 33348.00 in boxes 1, 3 and 5.Form W-2 shows dollar amount 4999.32 in box 2Form W-2 shows dollar amount 2067.58 in box 4.Form W-2 shows dollar amount 483.55 in box 6.

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If a return with a notation of blocked or deferred income is attached to another return:

Prepare Form 4227 and route the return to "Correspondence" when a return with an indication of blocked or deferred income is not attached to another return.

CIS returns are identified by a unique 10 character alpha numeric identifier that begins with the letters CIS (e.g. CIS1A2BCD1).

Process CIS returns as original filings and circle any notations of duplicate, amended or similar statements.

Re-edit any valid black edit marks in red on photocopied returns.

Correspond for any missing required information as identified in the line-by-line instructions (except for a missing signature).

Returns with any of the following conditions are considered combined tax liability returns:

If any of the conditions in (1) apply, edit CCC "Y" and an Action Trail on the return.

Take no action when the return shows an ITIN and supporting documents reflect an SSN for the same taxpayer.

If there is an indication of Registered Domestic Partnership, "RDP" , "CCA 201021050" , or "CCA" on the return or an attached Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, or allocation statement, edit CCC "Y" and an Action Trail.

"X" any fractional exemption claimed.

"X" the amount claimed for Excess Social Security taxes when wages are less than $63,600.

Edit RPC "C" when there is an indication of a pro-rata share and both of the following additional conditions apply:

For TY17, process Forms 1040 with an attached (TY17) Form 8938, Statement of Foreign Financial Assets, per the instructions in the table below:

Management may implement simultaneous processing early. Coordinate with local Planning and Analysis Staff prior to implementing simultaneous processing to ensure pipeline resources are adequate and PCDs are not impacted.

An "Injured Spouse" claim may be filed by one spouse to protect his or her share of a joint overpayment. These returns either have "Injured Spouse" written on them or Form 8379, Injured Spouse Allocation, is attached.

Form 8379 may be filed with an original return or by itself. Claims filed without an original return must be sent to Accounts Management.

Remove an unnumbered Injured Spouse return from a block that is not an Injured Spouse block only if the return is a refund/credit elect.

If an Injured Spouse claim is attached to a numbered return that is not in an Injured Spouse block:

If a current year Form 1040X is attached to a return with an Injured Spouse indication, take the following actions:

If correspondence is required on an Injured Spouse return, research for TC150 prior to corresponding.

A taxpayer may make a claim for relief from joint and separate tax liability or "relief from liability for community income" in the following four ways:

Taxpayers are instructed to file Form 8857, Request for Innocent Spouse Relief, to request relief if they are making the above claims.

Edit CCC "3" when the taxpayer either attaches correspondence to the return and indicates "Innocent Spouse" , "Separate Liability Election" , "Equitable Relief" or "Joint and Several Liability" or when a Form 8857 is attached to the return.

Innocent spouse relief requests are processed at Cincinnati Submission Processing Center (CSPC) only. When the taxpayer either attaches correspondence to the return that identifies him/her as a claimant or when Form 8857 is attached to the return:

Send all claims to CSPCdaily, using the following address:
Internal Revenue Service
CSPC (Cincinnati Submission Processing Center)
Stop #840F
201 West Rivercenter Boulevard
Covington, KY 41011

For CSPC, follow local procedures for routing the claim to Examination.

International tax returns are identified by the presence of one of the following:

Do not route returns to AUSPC unless one of the forms or conditions at IRM 3.11.3.6.2.13(1) is present or the taxpayer excludes income.

Immediately forward international returns -- in their entirety -- to AUSPC at the following address:
Internal Revenue Service
Mail Stop 6063 Austin Submission Processing Campus
P.O. Box 934
Austin, TX 78767

For Private Delivery Service (PDS) Mailing:
Internal Revenue Service
Mail Stop 6063 Austin Submission Processing Campus
3651 S IH 35
Austin, TX 78741

If the return is unnumbered, take the following actions:

If the return is numbered, take the following actions:

Figure 3.11.3-6

 

Identifying an International Return: Form 2555 is AttachedShown is a completed Form 1040 with DLN in the upper right corner.Caption on Form 1040 reads: Daniel Canary, 538 Lincoln Parkway, Des Moines, IA 50318.Your Social Security Number: 000-00-5152.Filing Status is marked single.All lines obscured through line 20.Line 21, Other Income. The taxpayer wrote Form 2555 on the dotted portion of line 21. Dollar amount <22,400>.Line 22, Combine the amounts in the far right column for lines 7 through 21. This is your total income. Dollar amount 14,995.Line 37, Subtract line 36 from line 22. This is your adjusted gross income. Dollar amount 14,995.Tax examiner edited 651 in the bottom center margin of page 1, Form 1040.Shown is also a completed Form 2555 showing the name Daniel Canary and Social Security Number 000-00-5152.Text box over portion of figure reads: Edit Action Code 651 on Numbered International Returns.

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Route to Examination returns with any of the following characteristics:

Prepare Form 4227 and indicate "potential Joint Committee return" when returns with the characteristics listed in (1) above are identified.

Edit CCC "O" and Audit Code "L" if after review Examination indicates the return is a "Joint Committee Return" .

All documents in a block of work must be the same type of return. A misblocked return is one found in a block of work other than the one in which it belongs.

Remove an unnumbered misblocked return for rebatching. (This also includes when an unnumbered return is found in a numbered batch or a numbered return in an unnumbered batch).

Numbered returns must not be removed from the block. Instead, take the following actions for all numbered returns:

A misfiled return is a Form 1040, Form 1040A or Form 1040EZ filed instead of the correct Business Master File (BMF) Form.

Route Form 1040, Form 1040A or Form 1040EZ with any indication of Limited Liability Corporation (LLC) in the caption or signature areas to Entity for research.

Send Form 1040, Form 1040A or Form 1040EZ back to the taxpayer with box 24 checked on Form 3531, if the return meets any of the following criteria:

Return the block to Receipt and Control when Form 3893, Re-Entry Document Control, is not attached to a block of reinput returns.

Take the following actions when processing reinput returns:

Figure 3.11.3-7

 

Editing a Reinput ReturnShown is the top of a completed Form 1040. Tax Examiner Number 924 is present in the upper left corner. The DLN is present in the upper right corner.SSN 000-00-9897 has been circled and SSN 000-00-9899 has been edited by the tax examiner to the left of the deleted SSN.Shown also is Form 3893. File type checked is IMF.Block control number is present.DLN is present. Box 11 for re-entry source code is R for Reprocessable.Box 12 shows the DLN year digit as 6.Box 14 Remarks section contains the following verbiage: Reinput to correct SSN 000-00-9899.Box 15 shows Non-Remittance.Box 16 shows serial number as 05.Preparing employee information is present in box 17.Box 19 shows EIN or SSN corrected.Caption at bottom of figure reads as follows: Edit a reinput return according to instructions specified in the Form 3893 remarks box.

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Use the following instructions when editing a received date from the DLN on either a current or prior year reinput return.

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Edit Action Code "640" when required information is missing. Also attach Form 4227 indicating "Void to Originator" and the reason (e.g., "Missing Schedule A" ). Do not correspond.

Edit Unallowable Code "79" when the document is being reinput to release credit.

If Box 15 on Form 3893 directs you to process the return as a non-remit:

A TC59X–XX or notation of Integrated Collection System ("ICS" ) is entered by Collection in the upper-left margin of Form 1040, Form 1040A or Form 1040EZ on secured returns.

Do not correspond or research for Forms W-2 on secured returns.

Do not refer unprocessable returns secured by Collection to the Collection unit, including those returns with CP 515 or CP 518 attached with notation of "For Signature Purposes" present.

Refer to the Examination case information in IRM 3.11.3.6.1.5 for instructions on returns secured by Examination.

Route a secured return with missing or invalid signature back to the originating Collection function unless "Process as Original" or "PAO" is present on the return.

Taxpayers are allowed to file a return for fewer than 12 months only under one of the following conditions:

Correspond for an explanation of the taxpayer's authority to file a short period return when none of the conditions in (1) above apply.

Only Form 1040 may be filed as a short period return. Convert Form 1040A or Form 1040EZ to Form 1040. See IRM 3.11.3.63 for instructions on converting returns.

Short Period returns require the following additional editing:

Determine the number of quarters covered by the short period return when Schedule SE is attached. The Self Employment (SE) Quarters Covered Code is edited on Schedule SE based on the number of quarters reported on the short period return. Use the following information to determine the number of quarters covered:

Edit the SE Quarters Covered Code in the margin to the right of line 4 in the section used Section A or Section B of Schedule SE. Code the SE quarters covered as follows:

An SFR return is prepared by Examination, Collection, or the Automated SFR (ASFR) function.

Do not correspond with the taxpayer for missing information - including signature - on an SFR return. Instead, prepare Form 4227 to route the SFR return to the originating function when any of the following information is missing:

Edit RPC "L" when there are no significant T-line entries on:

Take the following actions when an SFR return has the words "Possessor of Certain Cash" written on it:

Edit an SFR return that has either "IRP" or "RTF" written on it as follows:

Do not refer SFR returns without significant entries for statute clearing. Instead, edit RPC "L" and RPC "K" .

This is the only type of return that may have a tax period ending prior to the last day of a month.

Use the following table to determine the correct tax period for a 52-53 week return.

Taxpayers who are presidential appointees are permitted to file their individual tax returns through a trustee of a blind trust.

If there is any indication on the return or an attachment, a General Power of Attorney, or Form 2848 attached that indicates "Blind Trust" , see IRM 3.28.3.3.

The POA, Form 2848 must be processed to the CAF to reflect the Blind Trust Indicator on Master File to ensure that no correspondence is generated to the taxpayer.

Accept these three types of received dates:

When there is no valid date stamp and the handwritten received date is not valid, determine the received date using the instructions in IRM 3.11.3.8.2.

Accept all valid post office marks whether United States Postal Service (USPS), foreign country postmarks, or USPS private meter marks.

Valid Post Office marks are:

Use the following chart to determine the correct editing when only a private meter postmark is present.

A private delivery service (PDS) is a business which delivers mail or packages within an agreed upon schedule (e.g. overnight or same day delivery). The "timely mailing treated as timely filing" rule now applies to some PDSs. When the rule applies to a PDS, it is referred to as a "designated" PDS.

Do not use marks from a non-designated PDS to determine whether a return is timely filed. The "timely mailing treated as timely filing" rule applies only to the USPS and to designated PDSs.

Accept all designated PDS marks. The only designated delivery services are listed below:

Use the instructions in IRM 3.11.3.8.2 for determining the date a return was received whether the mail marks are from a designated or non-designated PDS.

Figure 3.11.3-12

 

Identifying Elements on a FEDEX LabelShown is a FedEx label. Arrow shows the FEDEX Ship Date is the Postmark Date. This date is March 10, 2018 and is located in the upper right corner and below the CAD Number. Text says the type of label is often blank, but if the statement, Powership 3 appears in this area of the label, tax examiner is instructed to not use the label to determine the received date.

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