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. See Figure 3.11.3-9 for an example of a DLN.

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 below the caption area or if using Form 3471-E, staple it to the back of the return facing out.

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Prepare Form 4227 when an unnumbered return/document is withdrawn from processing, and: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

Edit an Action Trail on the detached document unless it's an original personal document. If present on the return, all 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 correct box on Form 14219 to Identify the returned item.

Figure 3.11.3-3

Editing Action TrailsShown is a Form 9465 and the lower portion of Form 1040 page 1. Edited in red in the left lower margin of the Form 9465 is F1040, the received date from the return 061125, and the tax period 2412. In the lower left margin of the Form 1040 edited in red is DET 9465. A text box shows a bullet list of items to be edited in Action Trails.

Please click here for the text description of the image.

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 as follows:

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

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

Edit Audit Codes as follows:

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 blank area to the right of "Spouse itemizes on a separate return or you were a dual-status alien" .

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

A Form Processing Code (FPC) is an alpha or numeric character used to alert the downstream users that a specific non-transcribed form is attached to the return.

Edit FPCs vertically in the margin to the right of Form 1040, line 7 or Form 1040-SR, line 4b (For prior year editing location, see Job Aid 2431-010).

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

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 RPCs horizontally in the left bottom margin directly below Form 1040.

Refer to the table in Exhibit 3.11.3-6 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 SPCs vertically in the right margin next to the spouse’s social security number.

Refer to the table in Exhibit 3.11.3-7 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.

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

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 3.11.3-8 for an explanation of each UAC.

Circle information that is not to be transcribed when editing:

Underline when editing:

Use arrowing when indicating:

Figure 3.11.3-4

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 T-line. Shown is a portion of Form 1040 from lines 16 through 24.Line 16, Tax, dollar amount 6051.00 on line 16.Line 18 Dollar amount 6051.00 on line 18.Line 22, Dollar amount 6051.00 on Line 22.A red arrow is edited between dollar amount 6051.00 on line 22 downwards to blank line 24.Text at bottom of graphic reads: An arrow indicates to ISRP that there is an entry that should be entered on a different line because it is misplaced or, as shown here, because it needs to be moved from a non-transcribed line to a transcribed one.Part b continues: Editing an amount to two T-lines (Method used depends on Service Center). Shown is a portion of Form 1040 from lines 3b through 9.Line 5b, Taxable amount, Dollar amount 5689.Line 9 Add lines 1 through 8 for Total income. Dollar amount blank.Amount on line 5b has a double ended red arrow edited from the dollar amount 5689 on line 5b to blank line 9.Text at bottom of graphic reads: A double-ended arrow indicates that a dollar amount should be in two locations. Here, for example, the double arrow indicates that the amount of 5689 should be entered on line 5b, and the amount should also be entered on line 9.Part b continues: Editing an amount to two T-lines (Method used depends on Service Center). Shown is a portion of Form 1040 from lines 3b through 9.Line 5b, Taxable amount, Dollar amount 5689.Line 9 Add lines 1 through 8 for Total income. Dollar amount blank.Amount on line 5b is underlined and a red arrow is edited from the dollar amount 5689 on line 5b to blank line 9.Text at bottom of graphic reads: An underline with a single-ended arrow indicates that a dollar amount should be in two locations. Here, for example, the arrow indicates that the amount of 5689 should be entered on line 9, but the underline indicated that the amount should also be entered on line 5b.

Please click here for the text description of the image.

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

Use brackets to indicate a negative dollar amount when editing.

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.

Edit marks entered by another area (such as Collections, Entity or RIVO) are not to be re-edited except to place the edit marks in the correct area or to perfect for legibility.

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:

Figure 3.11.3-5

Form 3531 Correspondence Action TrailThis figure demonstrates how to edit an action trail when corresponding and sending the return back to the taxpayer. Shown is a Form 3531 and a partially obscured Form 1040. The completed Form 3531 has box 1 and box 7 checked. The action Trail on the lower left margin of the Form 1040 is F3531 1,7 indicating the boxes checked.

Please click here for the text description of the image.

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 to initiate Letter 12C using the following steps:

Attach the CAS to Form 1040 face up immediately 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 3.11.3-6.)

If a received date is 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 3.11.3-6

Corresponding on Form 6001Shown is a partially obscured completed Form 1040-SR, showing address area of page 1 and far right side showing dollar amounts on Schedule A. 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 J to denote Missing Form and has written 8283 for field 15 on Form 6001.Tax Examiner has written dollar amount 1850.00 for field 16 on Form 6001.Tax Examiner has written 12 for field 17 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.

Please click here for the text description of the image.

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" unless a condition in (2) above applies and take no further action.

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

Refer to the following Correspondence Action Chart. All line numbers are for current year unless specified otherwise.

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 CII/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 CII/AM and notate KITA in the Action Trail.

Prior year 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 CII/AM.

The taxpayer may identify the name of a disaster or emergency on the front of their return, on an attachment, or may notate "Federally Declared Disaster" .

If taxpayer notates “East Palestine Train Derailment Relief” or similar statement on the front of the return or on an attachment, edit SPC "5" .

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

Correspond for any missing required signatures, forms and schedules using Form 6001. Do not send the return back to the taxpayer.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

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 work leader will determine if hardship criteria has been met and if so, complete the Form 911 (using Form instructions), if not already attached. Route Form 911 to TAS and continue processing the return.

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, in addition to normal editing, perform all actions below:

Ensure review boxes are established in Code and Edit for Examination (Exam). (See Exhibit 3.11.3-14.)

Returns with the following notations or attachments have been Examination cases. Edit these returns using regular editing procedures except for 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 3.11.3-13.)

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 3.11.3-13 for more examples and complete descriptions.

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

If the taxpayer makes a suicide threat in written correspondence, give the correspondence to the manager/lead who will take the following actions:

See IRM 25.4, Employee Protection, for more information.

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

The work leader or other trained employee 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 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" and CCC "B" on returns with all zeros or no significant T-line entries present, or edited from attachments, on any of lines 1a through 38.

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. Route the return to 1040-X.

Edit CCC "E" when a statement indicates the taxpayer will have no future filing requirements (such as "final return" noted).

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 3.11.3.6.2.19 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 9.

If a Form 1040 or TY17 and prior Form 1040A is missing page 1 or page 2, or Form 1040-SR, missing pages 1, 2, or 3, research as necessary.

Follow instructions below for research:

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

An uncomputed return can be identified when Form 1040 has no entries on lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37. (See Figure 3.11.3-7.)

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 3.11.3-7

Identifying an uncomputed return: Blank lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37Shown 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 25a, 25d and 33 and all show a dollar amount of 4999.32.Lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37 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 2.Form W-2 shows dollar amount 2067.58 in box 4.Form W-2 shows dollar amount 483.55 in box 6.

Please click here for the text description of the image.

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

If a return with notation of blocked, deferrable income or Rev. Rul. 74-351 is not attached to another return, take to work leader.

CII returns are identified by a unique 10 character alpha numeric identifier that begins with the letters CII (e.g., CII1A2BCD1).

Process CII 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.

Do not correspond for a missing signature. Do not correspond or research for any missing required information.

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, with a spouse or RDP SSN listed in column B or C with a significant amount in that column. or allocation statement, edit Action Code "430" . IRM 3.11.3.56

"X" any fractional exemption claimed.

"X" the amount claimed for Excess Social Security taxes when wages are less than $84,300.

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

Use the following information for processing ALL Form 8938, Statement of Foreign Financial Assets, regardless of tax years.

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 their 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 will be routed to ICT.

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 1040-X 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 Campus Support Operation (CSO) only. When the taxpayer either attaches correspondence to the return that identifies them as a claimant or when Form 8857 is attached to the return:

Send all claims to CSPCdaily, using the following address:
Internal Revenue Service
CSO (Campus Support Operation)
Stop #840F
7940 Kentucky Drive
Florence, KY 41042

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 6054 AUSC
P.O. Box 934
Austin, TX 78767

For Private Delivery Service (PDS) Mailing:
Internal Revenue Service
Mail Stop 6054 AUSC
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 3.11.3-8

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 Keelback.Your Social Security Number: 000-00-5152.Line 8d, Schedule 1, Foreign earned income exclusion from Form 2555 Dollar amount (126,500).Line 9, Combine the amounts on Lines 8a-8z. Dollar amount <126,500>.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 Keelback and Social Security Number 000-00-5152.Partial Form 1040 is shown with an amount of (126,500) on line 8 “Additional income from Schedule 1, line 10”.Text box over portion of figure reads: Edit Action Code 651 on Numbered International Returns.

Please click here for the text description of the image.

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 series return that meets any of the following criteria:

Route a return with any indication of Limited Liability Corporation (LLC) in the caption or signature areas to Entity for research.

Send a misfiled return back to the taxpayer with box 10 checked on Form 3531.

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 3.11.3-9

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.

Please click here for the text description of the image.

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

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.

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, on secured returns.

Do not research for TC150 on Secured Returns

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

Do not correspond for missing signature if Process as Original is present on the return.

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 can 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.

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 4c 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" and CCC "B" when there are no significant T-line entries on lines 1a through 38.

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" , CCC "B" 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.

Tax periods reported under the 52-53 week rule may end no more than 6 days before, and no more than three days after, the end of a month. In the edit format, use the numeric designation of the month, the last day of which is closest to the actual ending date.

If the tax period is missing, illegible, invalid, or is longer than one year, assume the tax period to be the current calendar year if it makes the form timely.

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 3.28.3.6.

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:

Accept a received date on an IRS Received Date Label (Form 14471) above the caption.

When there is no valid date stamp and the handwritten or typed 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 3.11.3-14

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, 2025 and is 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.

Please click here for the text description of the image.

The primary TIN (P-TIN) belongs to the taxpayer whose name appears first on the return. The secondary TIN (S-TIN) belongs to the spouse. The P-TIN must be in the "Your Social Security Number" block.

Search the return for separate numbers when the P-TIN and S-TIN are the same. Delete the S-TIN if separate numbers are not found.

There are different types of valid TINs:

Circle any invalid (e.g., "999-99-9999" , "111-11-1111" ) or incomplete TIN that cannot be perfected, including all notations, (e.g., "NRA" , "SSA 205(c)" , "applied for" , "ITIN Rejected" , "No W-7" ).

Perfect the TIN, if necessary, on any attached Schedule C, Schedule C-EZ, Schedule H, Schedule SE, Form 4137, Form 5405, Form 8853, Form 8919 and/or Form 8941.

Stop editing the return and take the following actions when Form W-7 or Form W-7(SP) is attached to the return:

Each return processed must have a legible last name. Research following local procedures when the name is illegible and cannot be perfected.

There are two lines available for taxpayer identification.