3.11.22 Employee Plan Excise Tax Return

Manual Transmittal

December 02, 2016

Purpose

(1) This transmits revised IRM 3.11.22, Returns and Documents Analysis, Form 5330 Employee Plan Returns.

Material Changes

(1) Various grammatical, editorial, date and link corrections throughout.

(2) Changed to plain language throughout.

(3) IRM 3.11.22.1.4.3(1) - Removed note.

(4) IRM 3.11.22.1.5.1(4) - Removed math verify.

(5) IRM 3.11.22.1.6(1) Note - Added correspond for the related Schedule if missing.

(6) IRM 3.11.22.1.6(3) Table - Placed in numerical order by form number.

(7) IRM 3.11.22.2.4(4) Table - Removed And column.

(8) IRM 3.11.22.2.5(1) Table - Removed And column.

(9) IRM 3.11.22.2.6.1(2) Table - Removed And column.

(10) IRM 3.11.22.2.9(3) Table - Removed And column.

(11) IRM 3.11.22.2.13 IPU 16U0709 issued 04-11-2016 - Added instruction for when both Schedule C line 3 and Page 1 Line 3a are blank.

(12) IRM 3.11.22.2.13(2) Table - Removed And column.

(13) IRM 3.11.22.2.13(3)(a) Table - Removed And column.

(14) IRM 3.11.22.2.13(5) Table - Removed And column.

Effect on Other Documents

IRM 3.11.22, dated November 18, 2015, is superseded. IRM 3.11.22 also incorporates the following IRM Procedural Updates (IPU) - 16U0709.

Audience

Ogden Submission Processing Campus.

Effective Date

(01-01-2017)


Sean O’Reilly
Director, Business Systems Planning
Tax Exempt and Government Entities

Employee Plan Excise Tax Returns

  1. IRM 3.11.22, Form 5330 Employee Plan Returns, provides instructions for processing Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, in the IRS Processing Center Code and Edit (C&E) function.

Overview of IRM 3.11.22

  1. C&E function use IRM 3.11.22, Form 5330 Employee Plan Returns. Other IRMs for processing BMF Employee Plan Excise Tax returns may cite this IRM. The Ogden Campus is the central processing center for all Employee Plans (EP) returns (excluding non-Master File returns). Route unprocessed EP returns received in other campuses or field offices to the Ogden campus per IRM 3.10.72, Receiving, Extracting, and Sorting.

    Note:

    Before implementation, get approval from the overseeing TE/GE analyst for any job aids, procedural changes, or paragraphs for Letter 3938C, Form 5330 Incomplete for Processing.

Format of IRM 3.11.22

  1. Numbers in parenthesis (e.g. (1), (2)), indicate paragraph numbers.

  2. Indented numerical lists (e.g. 1., 2.), indicate steps you must take in order.

    Note:

    Complete the procedure in step one before doing the procedure in step two. Consider all steps.

  3. Indented alphabetical or bullet lists (For example: . a., b.), indicate procedures or informational items where order is not important, however, you must consider all items.

General

  1. IRM 3.11.22.1.1, Overview of IRM through IRM 3.11.22.1.4, Service Level Agreements provides general information.

  2. IRM 3.11.22.1.5 , Perfecting Form 5330, through IRM 3.11.22.1.9, Routing to EP Entity, provides instructions for perfecting and routing EP returns.

  3. IRM 3.11.22.1.10 , Amended Returns, through IRM 3.11.22.1.19, Statute Cases, provides general instructions for processing EP returns.

  4. IRM 3.11.22.2 Splitting Tax, through IRM 3.11.22.2.30 , Preparation Code, provides specific information for processing Form 5330.

Service Level Agreements (SLAs)

  1. The Taxpayer Advocate Service (TAS) has reached agreements with Wage and Investment (W&I), Small Business Self-Employed (SBSE), Tax Exempt and Government (TE/GE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I), that outline the procedures and responsibilities for the processing of TAS casework when the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Lever Agreements (SLAs).

Taxpayer Advocate Service (TAS) SLA
  1. The TAS SLAs contain basic requirements for handling TAS-referred cases, and include specific actions to take on TAS referrals and specific time frames for completing those actions.

  2. The SLA is found at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" and procedures in IRM 13, Taxpayer Advocate Service.

Operations Assistance Requests (OARs)
  1. TAS initiates Form 12412, Operations Assistance Request (OAR), to request help from an operational function when it lacks the statutory or delegated authority to resolve a taxpayer's problem.

  2. In cases requiring an OAR, TAS will forward them, along with supporting documentation, to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison:

    • Will review the case

    • Assign it to the appropriate area

    • Monitor the case through it's conclusion

  3. Be sure you expedite the completion of OAR cases. Time frames for the assigned area to complete the case are on Form 12412.

    1. EXPEDITE ACKNOWLEDGEMENT PROCESSING - When TAS requires an expedite processing, the Operating Division or Functional Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or phone within one workday of receipt of the OAR.

    2. NON-EXPEDITE ACKNOWLEDGEMENT PROCESSING - When TAS does not require expedite processing, the Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging mail, fax, or phone within three workdays of receipt of the OAR.

    3. Employee: Immediately notify your manager if you cannot resolve a taxpayer's case by the requested time frame or by a negotiated extension date.

    4. Manager/employee: Work with the Taxpayer Advocate contact listed on Form 12412 to agree on time frames for follow-up based on the facts and circumstances of the particular case.

    5. Manager/employee: Discuss the findings and the final disposition recommendations with the proper TAS contact. The TAS contact communicates the final decision on the case to the taxpayer. You may also tell the taxpayer the decision.

    6. Manager/employee: If you and the TAS contact cannot agree on the resolution to the taxpayer's problem, elevate any disagreement to your manager. The TAS employee elevates this disagreement to their manager who discusses it with the appropriate Operating Division manager.

    7. Employee: Resolve case under Section VI of Form 12412 and return it to the TAS Case Advocate assigned the case. The Form 12412 will be returned within three workdays from the date that all actions are complete and transactions are input.

    8. Same Day Closure - When a taxpayer asks to be referred to TAS, or the taxpayer meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Case Procedures - Taxpayer Advocate Service (TAS) Case Criteria), and you cannot resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issues. If the taxpayer meets TAS criteria complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and refer the taxpayer to TAS. Refer to the TAS Web site for additional information on the Service Level Agreement between the Operating Divisions and TAS.

  4. For more information, please refer to IRM Part 13, Taxpayer Advocate Service and http://tas.web.irs.gov.

CADE 2
  1. The Customer Account Data Engine (CADE) 2 Program Office in Headquarters implements a single, modernized programming solution to provide daily processing of taxpayer accounts.

  2. The CADE 2 solution has several components, to modernize the IRS to daily processing environment with several Transition States.

  3. The BMF, EO and EPMF campus cycles are:

    1. Campus Cycle: Thursday - Wednesday.

    2. Master File Processing: Friday-Thursday.

    3. Notice Review Saturday: Monday (8+ days).

  4. BMF, EO and EPMF transaction posting time frames are outlined as:

    • Transactions which are viewable using CFOL command codes on the Saturday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis occurring the weekend after the Master File processing on Thursday, transactions post instead of being in pending status on Monday.

  5. Cycle posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC indicates the posting cycle. For IMF transactions, the following values for DD are:

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05 = Thursday

    Note:

    BMF, EO and EPMF cycle posting dates on BMFOL will reflect YYYYCC. YYYY indicates the year. CC indicates the posting cycle. BMF cycle posting dates in TXMOD reflect a format of YYYYCCDD. The DD value is 08.

Perfecting Form 5330

  1. To properly perfect an EP return:

    1. Follow the general and special return instructions in the IRM.

    2. Perfect the "Must Enter" entity information (name, address, Taxpayer Identification Number (TIN), tax period, received date).

    3. Follow any applicable specific instructions in IRM 3.11.22.2 , Splitting Tax, through IRM 3.11.22.2.30, Preparation Code.

  2. Enter amounts in dollars and cents.

  3. A dollar entry is a positive or negative dollar amount.

  4. A Blank indicates either of the following:

    1. No entry of any kind in a dollar or question line.

    2. The line cannot be perfected from an attachment.

  5. A true negative entry means that, through computation or perfection, the result or entry is negative.

  6. A Zero, dash, none, and N/A are:

    1. Not dollar entries.

    2. Not blank.

    3. Not edited, double arrowed, or included in any computation for the line.

    4. Acceptable entries unless stated otherwise.

  7. Perfect the lines to be transcribed (T-lines) on the return as indicated in IRM 3.11.22.2.2 , Editing Form 5330, through IRM 3.11.22.2.30 , Preparation Code, for editing as follows:

    Note:

    Perfect means to edit a T-line entry for legibility and bracket if a negative dollar amount is present. Do not bracket negative amounts if the brackets are preprinted on the Form 5330 or the taxpayer clearly indicates a negative amount with brackets or minus (-) sign. If a dollar amount is not present, bring amount to the line from attachment(s).

    1. Follow the general instructions for the return.

    2. "X" the T-line if the taxpayer has crossed out the wording and replaced it with wording with a different meaning from the wording on the return.

    3. "X" any line and edit or add the entry on the correct T-line if the wording has been crossed out and replaced with wording that is on a T-line.

Edit Marks
  1. Place edit marks on the return for transcription to the Automated Data Precessing (ADP) System through ISRP. C&E must edit in red pencil or pen. Other areas can edit in brown, orange, purple, or green pencil or pen.

  2. Edit items to be transcribed except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.

  3. Never obliterate, alter or erase the original entry on a return when deleting or correcting an entry. Ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

  4. For a description of specific edit marks, see the table below:

    Edit Marks

    Edit Mark Description
    X or / Use the X to delete tax data. Use a / when deleting a form or schedule not being transcribed.
    //$ Use the //$ in the entity area to identify the beginning and ending of a foreign country code.

    Example:

    Edit /EI/$ for Ireland and /GM/$ for Germany.

    % or c/o Indicates an in-care-of name for transcription.
    Circle Used to delete Entity data or a received date.

    Note:

    If the taxpayer circles an entry, edit the entry.

    Underline Indicates an entry for transcription (e.g. Name Control, Tax period, etc.)
    Arrow Indicates the correct placement of a misplaced entry. Use an arrow if the misplaced item is close to the correct line and there is no question where the entry belongs.

    Note:

    Use a double arrow if identifying the same figure for transcription in two different places (along with any required transcription data between the two arrows).

    Check Mark Indicates a correct entry.
    Bracket/Parenthesis Indicates a negative numerical amount.
    Vertical Line or Decimal Point Indicates the separation of dollar and cents if the taxpayer made no distinction.
    Zero, Dash, None, or N/A ZERO, DASH, NONE or N/A are valid entries except when specific instructions require editing of an entry.
    Edit Marks Made by Other IRS Functions Do not re-edit marks entered by other areas, such as Collection or Accounts Management, except to place the marks in the correct area.
    Rocker Indicates the amount paid when drawn under a remittance amount.


Attachments to Form 5330

  1. Always perfect the return from an attachment unless otherwise stated. If unable to easily perfect from an attachment (e.g. line numbers are not specified), correspond. See IRM 3.11.22.1.10, Amended Return, through IRM 3.11.22.2.28, Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 5558, Total Tax Due, for specific correspondence requirements.

    Note:

    If the tax on any abstract (the IRS use only number listed to the left of each tax amount line) is less than ≡ ≡ ≡ ≡ do not correspond for the related schedule if missing. The return bypasses missing and incomplete checks.

  2. When the filer submits an EXACT duplicate of the return, i.e. page 1 has the same information on both returns, (plan number, tax period, name, address) and line items have the same money amounts, "X" the duplicate pages and move to the back of the return.

  3. Detach original documents (e.g. documents which have an original signature or documents which are not marked "copy" or attached to supplement or support the return) by doing the following:

    1. Notate on the document "detached from F XXXX" and edit the received date of the return on the detached document.

    2. Continue routing or perfecting the return from which the attachment was separated.

    3. Leave the document attached unless the Attachment Routing Guide instructs you otherwise.

    How to treat attachments to Form 5330

    If Then
    Any attachment to Form 5330 requires a reply to a question or correspondence on another tax matter or request for an adjustment Detach it from the return and route it to EP Accounts clerical team, M/S 6552, for necessary action.
    1. Ensure that the taxpayer's name, address, and TIN are contained on the attachment, and any other pertinent information from the return (including Document Locator Number (DLN) if a numbered return).

    2. If the attachment does not contain all of the information outlined in (a) above, copy page one of the return, edit "copy" on the return and staple it to the attachment before routing to EP Accounts M/S 6552.

    CP 232A, Form 5558 Extension Approved, CP 232B, Form 5558 Extension Not Approved - Late, CP 232C, Form 5558 Extension Not Approved - Not Signed, or CP 232D, Form 5558 Extension Not Approved - Unacceptable Reason Leave the notice attached to the return and continue processing.
    Form 2848, Power of Attorney and Declaration of Representative,
    1. Edit the taxpayer’s name and Employer Identification Number (EIN) on F2848, if missing.

    2. Edit the received date on F2848.

    3. Route F2848 to the Centralized Authorization File (CAF) unit.

    4. Edit the action trail on the left of the tax return (e.g. F2848 detached).

    Form 3198-A , TE/GE Special Handling Notice Leave it attached and follow any instructions noted on the Form 3198-A.
    Form 4461, Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans and Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan Detach and route to:
    Internal Revenue Service
    Attn: Pre-Approved Plans Coordinator
    PO Box 2508, Room 5-106
    Cincinnati, OH 45201
    Form 5306, Application for Approval of Prototype or Employer Sponsored I.R.A. No notation of Employee Plans technical action, detach and forward to EP Technical:
    Internal Revenue Service
    ATTN: T:EP:RA:T:ICU
    P.O. Box 27063
    McPherson Station
    Washington, DC 20038
    Form 5300, Application for Determination for Employee Benefit Plan, Form 5303, Application for Determination for Collectively - Bargained Plan, Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, Form 5310, Application for Determination Upon Termination, and Form 5310A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business,
    1. with an original signature attached to a return, detach the application and forward it to the address shown below:
      Internal Revenue Service
      P.O. Box 12192
      Covington, KY 41012–0192

    2. A copy, leave the application attached to the return.

    If
    Form 5308, Request for Change in Plan/Trust Year
    1. An approved Form 5308, Request for Change in Plan/Trust Year, is attached to a return, leave it attached.

    2. An original Form 5308 with neither approval nor disapproval is attached, detach and forward to EP Technical.
      Internal Revenue Service
      ATTN: T:EP:RA:T:ICU
      P.O. Box 27063
      McPherson Station
      Washington, DC 20038

    If
    Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan Detach and route to Receipt and Control M/S 6054.
    Form 5558, Application for Extension of Time to File Certain Employee Plan Returns The filer attached a statement that meets Reasonable Cause to the return:
    1. Edit CCC R.

    2. Route a copy of the return and attachments to EP Accounts for reconsideration.

    Form 8821, Tax Information Authorization
    1. Edit the taxpayer’s name and EIN on F8821, if missing.

    2. Edit the received date on Form.

    3. Route F8821 to the CAF unit.

    4. Edit the action trail on the left of the tax return (e.g. F8821 detached).

    Form 8822, Change of Address, and Form 8822-B, Change of Address or Responsible Party - Business Detach and route to EP Entity, M/S 6273.
    Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits Detach and route to Receipt and Control M/S 6054.

  4. If any attachments to Form 5330 offer a reasonable cause statement from the filer for filing late or if Form 3198-A indicates to not assess a late filing penalty, always edit a CCC R. Do Not route to EP Accounts. See IRM 3.11.22.1.17, Reasonable Cause.

Routing to Other Functions

  1. Route to another Campus function (e.g. ERS/Rejects, Statutes, OAMC, NItMF, R&C, Entity) by doing the following:

    Rout to Other Functions

    If Then
    unnumbered
    1. Perfect the return as completely as possible.

    2. Pull the return from the batch and route to appropriate area per local procedures.

    numbered
    1. Leave the document in the batch.

    2. Perfect only the entity information.

    3. Attach Form 4227, Intra-SC Reject or Routing Slip.

    4. Edit the appropriate action code.


Using Routing Form 4227

  1. Use Form 4227 to route a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden Campus.

  2. Include on Form 4227:

    1. Your name or C&E stamp.

    2. Where you are routing the document(s).

    3. The reason for routing the document(s) and/or any instructions for the receiving area.

  3. Attach a completed Form 4227 under the entity section of the original or photocopied document(s).

Routing to EP Entity

  1. Route the following ENTITY ISSUES to EP Entity if EP Entity did not work the issue (e.g. EP Entity stamp):

    1. Mismatch, incomplete, multiple, "applied for" , or no EIN.

    2. Name change is indicated on the return or on attachments.

    3. Name and EIN are not legible or not present.

    4. Address changes for affiliates or credit unions.

    Route to EP Entity

    If Then
    unnumbered
    1. Perfect the return as completely as possible.

    2. Pull the return from the batch and route to Entity per local procedures.

    numbered
    1. Leave the document in the batch.

    2. Perfect only the entity information.

    3. Attach Form 4227.

    4. Edit the action code 320.


Amended Return

  1. Identify a return as amended with wording is similar to "Amended" " Revised," "Supplemental," " Correcting," "Superseding," "Claim for Refund," or if Box H is checked.

  2. The following data must be present or edited on all amended returns:

    1. Name Control

    2. Employer Identification Number (EIN) or Social Security Number (SSN)

      Note:

      Block B contains fields for an EIN and SSN. See IRM 3.11.22.2.5, TIN - Block B & E.

    3. Tax Period

    4. If plan number is not in the valid range, search attachments. If found, edit to Block G. If none found, leave blank. Delete invalid plan numbers.

    5. If multiple plan numbers are present, do not perfect.

    6. CCC "G" .

    7. Received Date.

    8. Signature.

Computer Condition Codes

  1. Valid Computer Condition Codes (CCC) for Form 5330 are C, D, F, G, R, W, X, Z, 3, and 7.

    Note:

    If another function examined the return and indicates reasonable cause or other CCC criteria on the return or an internal attachment (e.g. Form 13133, Expedite Processing Cycle Attached), edit the correct CCC.

  2. Edit Computer Condition Codes on page 1, dotted portion of Line H.

    Computer Condition Codes

    CCC Meaning Use IF Then
    C Substitute or Secured Return The return is a Secured Return or Substitute for Return (SFR), Edit CCC "C"
    D Reasonable cause for waiver of Failure to Pay Penalty The taxpayer establishes reasonable cause for paying late or if Form 3198-A indicates we should not assess a late payment penalty. (See IRM 20.1, Penalty Handbook, for reasonable cause criteria), Edit CCC "D"
    F Short Year or Early Filed The received date is before the tax period ending date, Edit CCC F
    G Amended Return Line H is checked or the taxpayer indicates an amended return, Edit CCC G
    R Reasonable Cause for Failure to File Return Timely The taxpayer establishes reasonable cause for filing late by attaching a reasonable cause statement or if Form 3198-A to not assess the late filing penalty. (See IRM 20.1, Penalty Handbook, for reasonable cause criteria), Edit CCC R

    Note:

    Use the IRS received date for purposes of determining whether reasonable cause exists for late filing.

    7 Reasonable cause denied during return analysis The taxpayer gives an explanation for filing late or is not making timely payments and the reason is not acceptable, Edit CCC 7 and send Letter 854-C, Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained

    Note:

    If CCCs D and/or R are present, do not edit CCC "7"

    W Return cleared by Statute The statute return is stamped Cleared by Statute, No issue, Copy Secured by ExaminationDelinquent Return Secured by TE/GE Employee Plans, Prepared by Examination,Audit or similar wording is indicated on the return Edit CCC W

    Note:

    Edit CCC "W" only when the return processing date is two years and nine months after the return due date.

    Z assigns a temporary abstract number 80 Returns with tax amounts not identified with an abstract number (IRS use only number to the left of each tax amount line)

    Exception:

    Total Lines DO NOT have or need abstract numbers.

    Edit CCC Z
    3 Identifies taxpayers who should not receive credit interest. The taxpayer does not respond to correspondence, Edit CCC 3.

Audit Codes

  1. Valid Audit Codes for Form 5330 are 1 or 2.

    Note:

    Only edit one code, if both conditions apply edit Audit Code 2.

  2. Edit Audit Codes on Page 1, top left of Item H.

    Audit Codes

    Code Title Description
    1 Numerous Prohibited Transactions ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    2 No Excise Tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


ERS Action Codes

  1. An action code rejects Form 5330 from the system so Error Resolution or Reject functions can correct it, and identifies the reason for the document’s rejection. Action codes indicate whether research, or some other action is needed. The action code will set the suspense period to be assigned to the return and places it in the workable or unworkable suspense inventory.

  2. Edit an action code in the bottom left margin of Form 5330.

  3. Form 4227 is required.

  4. Only edit one action code. The priority of the action codes will be 310, 4xx, 6xx, 3xx, 2xx.

  5. If more than one action code of the same priority is needed (e.g. 320 and 480), edit the action code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

  6. Edit the following action code when instructed to do so:

    Action Codes

    Action Code Description
    211 when corresponding on a return.
    215 when corresponding for signatures on foreign returns.
    225 when corresponding for signature only - domestic.
    226 when corresponding for other than signatures on foreign returns.
    310 route return to Statute to work issue.
    320 route return to Entity to work issue.
    351 route return to Rejects to work issues.
    450 route return to any other area.
    610 route to Numbering to renumber the return.
    611 route to have remittance renumbered.
    640 to delete the assigned DLN on the return (e.g. Re-entry Returns).


Computer Unprocessable Conditions

  1. To be processable, a return must have a:

    • TIN

    • legible name and

    • plan number

  2. Conditions which make a return unprocessable are:

    1. A name so illegible or incomplete you cannot determine the name control;

    2. An invalid TIN (e.g.. other than 9 numeric digits) and you cannot perfect it from information on return or attachment;

      Note:

      Block B contains fields for an EIN and SSN. See IRM 3.11.22.2.5, TIN - Block B & E.

    3. The plan number from the return or attachments can not be determined.

  3. Attach a Form 4227 notate the unprocessable condition and edit the appropriate action code. See IRM 3.11.22.1.13ERS Action Codes.

Return Marked Copy or Duplicate

  1. A copy return is numbered or unnumbered and it is marked copy, state copy, duplicate, etc. Edit the return by circling the words copy, state copy, duplicate etc. and process it as an original return. No IDRS research is required.

    Note:

    If tax account related correspondence is attached, route to EP Accounts clerical team, M/S 6552. If a notice or letter is attached, route to the applicable area.

Due Dates for Various Sections on Form 5330

  1. The Form 5330 has various due dates.. The due date is dependent upon which Parts (IR Code Section) of the form are completed.

    Note:

    Due date information is also listed above each section on Form 5330.

  2. Taxes for Sections 4972 (Sch. A), Section 4973(a)(3) (Sch. B), both shown on Page 3, 4975(a) (Sch. C) shown on page 4, 4975(b), 4976, 4978 and 4979A (all shown on Page 1 Section A) have the same due date criteria. Taxes are due on the last day of the 7th month after the end of the filers "Tax Year Ending" date which is found on the top line of Page 1.

    Section A Due Dates

    Tax period month Due date Timely Postmark Date (Adjusted for weekend and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201606 1/31/2017 1/31/2017 ≡ ≡ ≡ ≡
    201607 2/28/2017 2/28/2017 ≡ ≡ ≡ ≡
    201608 3/31/2017 3/31/2017 ≡ ≡ ≡ ≡
    201609 4/30/2017 5/1/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201610 5/31/2017 5/31/2017 ≡ ≡ ≡ ≡
    201611 6/30/2017 6/30/2017 ≡ ≡ ≡ ≡
    201612 7/31/2017 7/31/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201701 8/31/2017 8/31/2017 ≡ ≡ ≡ ≡ ≡
    201702 9/30/2017 10/2/2017 ≡ ≡ ≡ ≡
    201703 10/31/2017 10/31/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201704 11/30/2017 11/30/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201705 12/31/2017 1/2/2018 ≡ ≡ ≡ ≡ ≡ ≡

  3. The due date is the later of (a) or (b) for taxes:

    • Section 4971(a) (Schedule D, shown on page 5)

    • Section 4971(b) (shown on page 1)

    • Section 4971(f)(1) (Schedule E, shown on page 6)

    • Section 4971(f)(2) (shown on page 1)

    • Section 4971(g)(2) (Shown on page 1)

    • Section 4971(g)(3) and Section 4971(g)(4), (both shown on Schedule F, page 6)

    • All taxes are shown on Section B page 1

    , , , , , , .

    1. the last day of the 7th month after the end of the filers "Tax Year Ending" found on the top line of Page 1,

      Section B Due Dates

      Tax Period Month Due Date Timely Postmark Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201607 1/31/2017 1/31/2017 ≡ ≡ ≡ ≡ ≡ ≡
      201608 2/28/2017 2/28/2017 ≡ ≡ ≡ ≡
      201609 3/31/2017 3/31/2017 ≡ ≡ ≡ ≡ ≡
      201610 4/30/2017 5/1/2017 ≡ ≡ ≡ ≡ ≡ ≡
      201611 5/31/2017 5/31/2017 ≡ ≡ ≡ ≡ ≡
      201612 6/30/2017 6/30/2017 ≡ ≡ ≡ ≡
      201701 7/31/2017 7/31/2017 ≡ ≡ ≡ ≡ ≡ ≡
      201702 8/31/2017 8/31/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201703 9/30/2017 10/2/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201704 10/31/2017 10/31/2017 ≡ ≡ ≡ ≡ ≡
      201705 11/30/2017 11/30/2017 ≡ ≡ ≡ ≡ ≡
      201706 12/31/2017 1/2/2017 ≡ ≡ ≡ ≡


    2. or eight and one-half months after the last day of the "Plan Year" that ends with or within the employers tax year.

      Section B Due Dates

      Plan Year Month Due Date Timely Postmark Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201605 1/15/2017 1/17/2017 ≡ ≡ ≡ ≡ ≡
      201606 2/15/2017 2/16/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201607 3/15/2017 3/15/2017 ≡ ≡ ≡ ≡ ≡ ≡
      201608 4/15/2017 04/18/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      206509 5/15/2017 05/15/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201610 6/15/2017 6/15/2017 ≡ ≡ ≡ ≡ ≡
      201611 7/15/2017 07/17/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201612 8/15/2017 8/15/2017 ≡ ≡ ≡ ≡ ≡
      201701 9/15/2017 09/15/2017 ≡ ≡ ≡ ≡
      201702 10/15/2017 10/16/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
      201703 11/15/2017 11/15/2017 ≡ ≡ ≡ ≡ ≡
      201704 12/15/2017 12/15/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡


  4. Taxes for Section 4977 (Schedule G, shown on page 6 and Section B1 on page 1), the due date is the last day of the 7th month after the end of the "Calendar Year" shown in Schedule G, Line 2 Excess Fringe Benefits Year. The due date is 7/31/YYYY.

  5. Taxes for Section 4979 (Schedule H, shown on page 6 and Section C page 1), the due date is the last day of the 15th month after the end of the "Plan Year" (Page 1, Block F).

    Reminder:

    Filers report taxes for Section 4979 on the prior year form.

    Section C Due Dates

    Plan Year Month Due Date Timely Postmark Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201510 1/31/2017 1/31/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201511 2/28/2017 2/28/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201512 3/31/2017 3/31/2017 ≡ ≡ ≡ ≡
    201601 4/30/2017 5/1/2017 ≡ ≡ ≡ ≡ ≡
    201602 5/31/2017 5/31/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201603 6/30/2017 6/30/2017 ≡ ≡ ≡ ≡ ≡
    201604 7/31/2017 7/31/2017 ≡ ≡ ≡ ≡ ≡
    201605 8/31/2017 8/31/2017 ≡ ≡ ≡ ≡
    201606 9/30/2017 10/2/2017 ≡ ≡ ≡ ≡ ≡
    201607 10/31/2017 10/31/2017 ≡ ≡ ≡ ≡ ≡
    201608 11/30/2017 11/30/2017 ≡ ≡ ≡ ≡
    201609 12/31/2017 1/2/2018 ≡ ≡ ≡ ≡ ≡

  6. Taxes for Section 4980 (Schedule I, shown on page 6 and Section D page 2) , the due date is the last day of the month following the month in which the "Reversion Date" , (Schedule I, line 1) occurred, and Section 4980F (Schedule J, shown on page 6 and Section E page 2), the due date is the last day of the month following the month in which the "Amendment Date" (Schedule J, line 2) occurred

    Section D and E Due Dates

    Month of reversion/amendment date Due Date Timely Postmark Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    2015612 1/31/2017 1/31/2017 ≡ ≡ ≡ ≡
    201701 2/28/2017 2/28/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201702 3/31/2017 3/31/2017 ≡ ≡ ≡ ≡ ≡
    201703 4/30/2017 5/1/2017 ≡ ≡ ≡ ≡
    201704 5/31/2017 5/31/2017 ≡ ≡ ≡ ≡ ≡
    201705 6/30/2017 6/30/2017 ≡ ≡ ≡ ≡ ≡
    201706 7/31/2017 7/31/2017 ≡ ≡ ≡ ≡
    201707 8/31/2017 8/31/2017 ≡ ≡ ≡ ≡
    201708 9/30/2017 10/2/2017 ≡ ≡ ≡ ≡ ≡
    201709 10/31/2017 10/31/2017 ≡ ≡ ≡ ≡
    201710 11/30/2017 11/30/2017 ≡ ≡ ≡ ≡
    201711 12/31/2017 1/2/2018 ≡ ≡ ≡ ≡ ≡

  7. Taxes for Section 4965 (Schedule K, shown on page 6 and Section F page 2), the due date is the 15th day of the 5th month following the close of the Plan Year (entity manager's taxable year during which the plan became a party to a prohibitive tax shelter transaction) (Page 1, block F).

    Section F Due Dates

    Plan Year Month Due Date Timely Postmark Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201608 01/15/2017 1/15/2017 ≡ ≡ ≡ ≡ ≡
    201609 02/15/2017 2/15/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201610 3/15/2017 3/15/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201611 4/15/2017 4/18/2017 ≡ ≡ ≡ ≡ ≡
    201612 5/15/2017 5/15/2017 ≡ ≡ ≡ ≡ ≡
    201701 06/15/2017 6/15/2017 ≡ ≡ ≡ ≡
    201702 7/15/2017 7/17/2017 ≡ ≡ ≡ ≡
    201703 8/15/2017 8/15/2017 ≡ ≡ ≡ ≡ ≡
    201704 9/15/2017 9/15/2017 ≡ ≡ ≡ ≡
    201705 10/15/2017 10/16/2017 ≡ ≡ ≡ ≡ ≡ ≡
    201706 11/15/2017 11/15/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201707 12/15/2017 12/15/2017 ≡ ≡ ≡ ≡ ≡ ≡ ≡

Reasonable Cause

  1. A Reasonable Cause statement is attached to the return.

    Reasonable Cause

    IF THEN
    Statement is acceptable for establishing reasonable cause for filing late (see IRM 20.1, Penalty Handbook, for reasonable cause criteria.) Edit CCC R
    Statement is acceptable for establishing reasonable cause for paying late (see IRM 20.1, Penalty Handbook, for reasonable cause criteria.) Edit CCC D
    Form 3190-A indicates to not assess the late filing penalty. Edit CCC R
    Form 3198-A indicates to not assess the late filing penalty. Edit CCC D.
    Statement is not acceptable for establishing reasonable cause for filing late or not making timely payments Edit CCC 7 and send Letter 854-C.

    Note:

    If CCC's D and/or R are present, do not edit CCC "7" .


Secured Delinquent Returns

  1. The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit. The agent/TCO submits this copy for submission processing as an original return. These returns can be identified by the words:

    • Secured by TE/GE

    • Delinquent Return Secured

    • Copy Secured by Examination

    • TC 599 Input

    The return may also have either a Form 13133, Expedite Processing Cycle, or a Form 3198-A, TE/GE Special Handling Notice, attached.

    Secured Delinquent Returns

    If Then
    The return is edited, Review and edit any missing or incorrect editing.

    Note:

    Block B contains fields for an EIN and SSN. See IRM 3.11.22.2.5 , TIN - Block B & E. for editing instructions.

    An attached Form 3198-A indicates to not assess a late filing penalty, Edit CCC R.
    An attached Form 3198-A indicates to not assess a late payment penalty, Edit CCC D.
    Return is a statute period return, DO NOT ROUTE TO STATUTES FOR CLEARANCE, edit CCC W.

  2. Edit CCC C.

  3. Before corresponding with a taxpayer on a Secured Delinquent Return for incomplete items, expedite the return to the lead to complete the "Secured Return Assistance Request" sheet and e-mail the request to EP Exam at *TE/GE-EP-ESSP, and cc to SPP Analyst, for instructions on completing the form for processing. If no response is received from EP Exam before the close of next business day, edit ERS Action Code 211 and correspond for missing information. Edit Action Trail "EMAIL EXM MMDDYY" and attach a copy of the "Secured Return Assistance Request" sheet.

Statute Cases

  1. Any return with a received date 2 years and 9 months or more after the Return Due Date is a potential Statute Control return.

  2. Route all potential statute returns[(per (1) above] must be routed to the Statute Control Unit daily or more often if needed. Edit Action Code 310, attach Form 4227 and leave the return in the block.

    Exception:

    Edit CCC "W" , continue processing and do not route to Statute Control Unit for clearance if any of the following conditions are present:

    1. Secured delinquent returns, refer to instructions in IRM 3.11.22.1.18 Secured Delinquent Returns.

    2. Substitute returns prepared by Examination (SFR notated in top margin).

    3. Returns with a stamp indicating a previous clearance by the Statute Control unit within the last 90 days.

Substitute for Return (SFR)

  1. The Revenue Agents in the EP Division prepare returns for the filer. The return is identified as a "Substitute for Return" , "SFR" , or "Substitute Return" , code and edit all applicable information as you would on an original return. The following items must be present in order to process:

    1. Plan Sponsor Name - Edit name control.

    2. Sponsor EIN - Valid EIN must be present.

    3. Plan Year Ending - Edit in YYMM format.

    4. Plan Number - Must be valid plan number.

    5. Edit Computer Condition Code "C" .

  2. If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition and edit ERS Action Code 320.

  3. If the return is received with money amounts, delete them.

  4. Do not send to Statute Control Unit any returns identified as "SFR" or "Substitute" . Edit CCCs "C" and "W" .

    Note:

    Edit CCC "W" only when the Received Date is 2 years and 9 months or more after the Return Due Date IRM 3.11.22.1.19, Statute Cases.

  5. If return is edited, review and edit for missing information. If edit marks are correct DO NOT change.

    Note:

    Block B contains fields for an EIN and SSN. For editing instructions see IRM 3.11.22.2.5, TIN - Block B & E.

Routing of Prompt Determination Request

  1. Returns may be received requesting a prompt determination of any unpaid tax liability of a bankruptcy estate. The trustee or debtor-in-possession must file a written request for the determination with the IRS Area Office Director.

  2. If wording similar to "Prompt Determination" , "Title 11, U.S.C. Section 505 (b)" , "Rev. Proc. 2006-24" , or "Rapid Examination" is indicated on a return or attachment, or a letter to an Area Office Director requesting a prompt determination or a prompt audit is attached, review the return for an Area Office Received Date Stamp. If present, continue processing. If not present

    1. Photocopy the return and all attachments.

    2. Route the photocopies to EP Classification, 9350 Flair Dr 4th Floor, El Monte CA 91731 via Form 4227. Notate on the Form 4227"Prompt Determination, U.S.C. Section 505(b)" .

    3. Continue processing the original return.

    4. Edit action trail stating "Copy Sent" .

Reprocessing Returns

  1. Use Form 13596, Reprocessing Returns, and Form 3893, Re-Entry Document Control, to reprocess a return to the correct account or module.

  2. Circle CCC "G" if present.

  3. Do not edit CCC "G" on amended returns.

  4. If the return was edited according to current processing instructions, circle any actions codes, CCC's and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

  5. If the return was edited according to current processing instructions, edit the information from Form 13596 or Form 3893 on the return.

    Form 13596 and 3893

    Form 13596 or Form 3893 Action Taken
    Taxpayer Identification Number (TIN) correction Edit the correct TIN on tax return.

    Note:

    Block B contains fields for an EIN and SSN.

    .
    Tax Period correction Edit the correct Tax Period ended on the tax return.
    Reasonable Cause Edit the appropriate CCC:
    1. Edit CCC R if the "FTF" box is checked.

    2. Edit CCC D if the "FTP" box is checked.


  6. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    Editing

    If Then
    Improper perfection Edit the same correction in red to the appropriate area.
    Taxpayer error Leave the entries as shown on the document.

  7. A Received Date must be present on all reprocessed returns.

    Received Date

    If Then
    Received Date is not present Edit a Received Date to the middle of the return. See IRM 3.11.22.2.9 Received Date.
    Multiple Received Dates are present Circle out all but the earliest date.

  8. Circle any green rocker and edit marks or "received with remit" portion of the received date stamp that may indicate a receipt of remittance.

Splitting Tax

  1. Taxpayers file Form 5330 to report taxes on funding deficiencies, excess contributions, prohibited transactions, etc. related to an employee benefit plan.

  2. A separate Form 5330 is required for each plan number.

  3. Different tax sections on the Form 5330 have different due dates, see IRM 3.11.22.1.16, Due Dates for Various Sections on Form 5330.

  4. Tax on Sections 4972, 4973(a)(3), 4975(a), 4975(b), 4976, 4978 and 4979A (Section A and Schedules A, B, and C) can all appear on the same form, but cannot appear with any other type of tax. If tax appears on lines that cannot go together, prepare a dummy Form(s) 5330, as stated below in (7).

    Note:

    If Form 5330 contains both an EIN and SSN to report taxes, see IRM 3.11.22.2.5, TIN - Blocks B & E, to determine the correct TIN.

  5. Tax on Sections 4971(a), 4971(b), 4971(f)(1), 4971(f)(2), 4971(g)(2), 4971(g)(3), 4971(g)(4) (Section B and Schedules D, E, and F) can all appear on the same form but cannot appear with any other type of tax. If tax appears on lines that cannot go together, prepare a dummy Form(s) 5330, as stated below in (7).

  6. Tax on Sections 4965 (Section F, and Schedule K), 4977 (Section B1, and Schedule G) 4979 (Section C, and Schedule H), 4980 (Section D and Schedule I), and 4980F (Section E, and Schedule J) must all be reported on separate Forms 5330. If tax appears on lines that cannot go together:

    1. If numbered, edit ERS Action Code 351, Attach Form 4227, and notate "Split Tax" .

    2. If unnumbered, prepare a dummy Form(s) 5330, as stated below in (7).

  7. To prepare a dummy Form 5330:

    1. Edit original return for only one type of tax for input.

    2. Remove other types of taxes and edit to dummy return(s) including the applicable Schedules A through K for each tax.

    3. Leave "Dummy Return" in block of work and continue processing.

      Note:

      Work returns under Program Number 72860.

    4. Edit action trail "Split Tax" .

Forms with Revisions Dates Before January 2008/April 2009/December 2013

  1. For form revisions before January 2008/April 2009/December 2013, see Exhibit 3.11.22-1, Conversion Chart.

Editing Form 5330

  1. Put Form 5330 in page order 1 - 6.

  2. The Form 5330 contains two entity sections, the Name of Filer and the Name of plan sponsor. The Name of filer in block A and the filer's identification number in block B must be present.

    Note:

    Block B contains fields for an EIN and SSN. See IRM 3.11.22.2.5, TIN - Block B & E.

  3. Perfect all "T-lines" if blank from attachments.

  4. If return is edited, review and edit any missing or incorrect information. If edit marks are present and correct DO NOT change.

Tax Period

  1. Always edit the tax period in YYMM format in the upper right hand corner of the return.

    Example:

    If the Filer tax year ending date directly above block B, is 12-31-2015, edit "1512" .

  2. If blank, edit the tax period the same as the Plan year ending (block F) date.

    Example:

    If the plan year ending date is 12-31-2015, edit "1512" .

  3. If block F is blank, edit as a current calendar year.

    Example:

    1512 if year 2015).

Name Control - Block A

  1. Underline the name control on the "Name of filer" line.

  2. Determine Name Controls by following instructions in Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers. If the individual's name is followed by PA, PC, PS, or SC, follow the corporate name control rules.

  3. Ampersand (&), hyphen (-), alpha, and numerics are the only valid characters in a Name Control. Blanks may be present only in the last two positions of the name control.

  4. Editing of Blocks A and D:

    Note:

    See IRM 3.11.22.2.5, TIN - Blocks B & E, to determine TIN.

    Editing Blocks A & D

    If Then
    Only blocks D and E are complete Underline the name control in Block D and double arrow Blocks D to Block A.
    Block A is blank, Blocks B and E are the same and Block D is complete Double arrow Block D to Block A
    Block A is blank, Blocks B and E are not the same and Block D is complete and the Name of the filer can not be determined Edit ERS Action Code 320 for numbered and unnumbered returns. Prepare Form 4227, note Name of Filer and leave in batch.


TIN-Blocks B & E

  1. Block B contains fields for an EIN and SSN. DO NOT arrow up or edit an EIN from Block E when the SSN is the only TIN present in Block B.

    Note:

    See IRM 3.11.22.2.4, Name Control - Block A, to determine Name Control.

    Editing Blocks B & E

    If Then
    An SSN is present in Block B and Line A is an Individual filer, Edit TIN Type 0 to the right of Box B. DO NOT arrow up the EIN from Block E, an SSN can be entered by the filer.
    An SSN is present in Block B, and Line A is a corporate filer (see IRM 3.11.22.2.4(2) for individuals treated as a corporation). Search attachments for proper TIN. If TIN can not be determined, edit ERS Action Code 320 and leave in batch.
    An EIN is present in Block B and Line A is a corporate filer (see IRM 3.11.22.2.4(2) for individuals treated as a corporation). Leave EIN in Box B.
    An EIN is present in Block B and Line A is an individual filer, (see IRM 3.11.22.2.4(2) for individuals treated as a corporation). Search attachments for proper TIN.
    • If TIN can not be determined, edit Action Code 320 and leave in batch.

    • If TIN is determined to be an SSN edit SSN in Block B and "X" EIN. Edit TIN Type "0" to the right of Box B. DO NOT arrow up the EIN from Block E, an SSN can be entered by the filer.

    Block B is blank and there is a TIN in Block E and Blocks A and D are the same

    Note:

    Block B contains fields for an EIN and SSN.

    Double arrow Block E to Block B.
    Block B is blank and there is a TIN in Block E and Blocks A and D are different Search attachments for proper TIN
    1. If found, edit it to Block B.

    2. If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch.

    Block E is blank and there is a TIN in Block B and Blocks A and D are the same. Double arrow Block B to block E.
    Block E is blank and there is a TIN in Block B and Blocks A and D are different Search attachments for proper TIN
    1. If found, edit it to Block E.

    2. If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch.

    Blocks B and E are blank Search attachments for proper TIN
    1. If found, edit it to Blocks B and E.

    2. If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch.

    Multiple TIN's are present in Block B Search attachments for proper TIN
    1. If found edit it to Blocks B and E

    2. If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch.

    If an EIN and SSN are present in Block B, and Line A is blank or can not determine if filer is an individual or a corporation Search attachments for proper TIN
    1. If TIN is determined to be an EIN, circle out the SSN.

    2. If TIN is determined to be an SSN, circle out the EIN and edit TIN Type "0" to the right of Box B.

    3. If unable to determine correct TIN, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch.


Address Perfection U.S. Returns

  1. Always perfect the address for legibility on an original return.

  2. Do not perfect the address on an amended return.

  3. Treat returns with APO or FPO addresses as domestic addresses.

  4. Leave the c/o symbol present if it immediately precedes a name.

    Note:

    Always circle out the "in-care-of" symbol (% or c/o) if it is present with an address. Do not use the ampersand (&) and the percent sign (%) when editing address information.

Address Change U.S. Return
  1. Address perfection is needed when the mailing address (Street or P.O. Box) is not easily identifiable.

  2. The procedures for perfection of an address for machine printed addressed returns indicating an address change and non-machine printed (handwritten) returns are:

    Address Change U.S. Return

    If Then
    the address contains information other than a street address or a P.O. Box no perfection is needed. ISRP enters the complete address.
    there is an indication on an attachment that the address changed edit the new address in the Entity section of the return.
    Form 8822/8822B, Part II (address change requested) is attached and the information is the same take no action.
    Form 8822/8822B, Part II (address change requested) is attached and the information is different detach Form 8822/8822B and route to Entity.
    both a P.O. Box and a street address are shown
    1. Input TC 014.

    2. Notate TC 014 in the upper left margin of the return.

    two street addresses are shown
    1. Underline the second street.

    2. Input "TC 014"

    3. Notate "TC 014" in the upper left margin of the return.

    one street address is shown and the taxpayer changes the address to a P.O. Box
    1. Input "TC 014"

    2. Notate "TC 014" in the upper left margin of the return.

    the city and state are not on the return, and are on an attachment edit the city and state on the form in the entity section of the return.
    no address is shown on the return and is not shown on an attachment leave blank and allow to fallout to ERS.
    the ZIP code is missing or illegible and is not available on the return or attachments determine ZIP Code by using Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.
    only the first three digits of the ZIP Code can be determined edit 01 for the fourth and fifth digits.
    the National Change of address (NCOA) label is present underline the Name Control.
    it is necessary to edit the street address edit the address on the return.


  3. The U.S. Postal Service established new address requirements for APO/FPO addresses. If the old address appears convert the new state abbreviation based on the zip code. Treat APO/FPO addresses as domestic addresses. Refer to the conversion chart below:

    Example:

    Convert APO New York, NY 091XX to APO AE 091XX.

    APO/FPO

    APO/FPO Address Address Country ZIP Code
    APO AA APO Americas 34000-34049
    FPO AA FPO Americas 34050-34099
    APO AE APO Europe 090XX-094XX
    096XX-098XX
    FPO AE FPO Europe 095XX
    APO AP APO Pacific 962XX-965XX
    98700-98759
    FPO AP FPO Pacific 966XX and 98760-98799


Address Perfection Foreign Return
  1. A foreign (international) Employer's address is any address not in the 50 states or the District of Columbia.

  2. Treat returns with APO or FPO addresses as domestic addresses. (See IRM 3.11.22.2.6.1(3)).

  3. Treat returns with addresses in the following U.S. Possessions/Territories as foreign addresses for processing purposes but edited in the same way as domestic addresses.

    1. A two-character alpha code must be edited for the possession name.

    U.S. Possessions/Territories

    U.S. Possessions/Territories Abbreviation
    American Samoa AS
    Federated States of Micronesia FM
    Guam GU
    Marshall Islands MH
    Northern Mariana Islands MP
    Palau PW
    Puerto Rico PR
    Virgin Islands (U.S.) VI


    Note:

    A ZIP code must be present. Edit the appropriate ZIP code, if one is not provided. See Document 7475.

  4. All other foreign country addresses are edited the same as a domestic address with the following exceptions:

    1. The foreign country must be the last entry in the address.

    2. Circle out the foreign country and edit the country code preceded by a "/" and followed by "/$" as the last entry in the address. See Document 7475.

      Example:

      Edit "/EI/$" for Ireland..

      Note:

      Submission Processing BMF Foreign Address Job Aid 2324–002, provides examples for editing foreign addresses.

    3. If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or The Netherlands, check if the address contains a province, state or territory name.

      If/Then Foreign Address

      If Then
      a province, state or territory name is present
      1. Circle out the province, state or territory name.

      2. Enter the appropriate abbreviation. See Document 7475.

      a province, state or territory name is not present continue editing the return.
      province, state or territory is in abbreviated format, continue editing the return.


    4. A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the city or foreign country and is part of the address.

  5. Batch all TE/GE returns containing a foreign address separately. If not, pull return and follow local procedures.

Plan Year Ending-Block F

  1. Always edit in YYMM format to the right of the entry in Block F. If blank or missing , edit the same as the tax period.

  2. If Block F is blank and the tax period is blank, edit Block F as current calendar year.

    Example:

    1512 if current year is 2015.

Plan Number-Block G

  1. No action is required if a 3 digit Plan Number is present. Valid numbers are 001 through 999.

    Plan Number

    If Then
    If the plan number is blank or not in the valid range, search attachments
    1. If found, edit the plan number to Block G.

    2. If not found, leave blank and attach a Form 4227 notate Plan Number, edit Action Code 351. ERS conducts research to determine the plan number.

    If multiple plan numbers are present, attach a Form 4227 notate Plan Number, edit Action Code 351. ERS conducts research to determine the plan number.
    If a one or two digit number is entered, edit preceding zero(s).

Received Date

  1. The date we receive a document in the Campus or IRS Office is the date stamped as the "IRS Received Date" .

  2. A Received Date is required on all Form 5330 returns.

  3. Determine if the Computer Condition Code "R" and "D" should be edited, see IRM 3.11.22.1.11, Computer Condition Codes.

    If Then
    The return is received with -in seven days of the legal or the extended due date (grace Period) IRM 3.11.22.1.16, Due Dates for Various Sections on Form 5330. Consider the return timely.
    The due date falls on a weekend or legal holiday, The return is timely if postmarked by the first business day following the weekend or legal holiday.
    The IRS Received Date Stamp is after the grace period of the legal or extended due date and The postmark and shipment date is on or before the legal or extended due date, Edit the received date to agree with the postmark or shipment date.
    There is a "disapproved" extension form attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the return is received within 10 days from the Director’s date stamp (at the bottom of Form 5558) or the due date, whichever is later. Consider the return timely.
  4. If the received date stamp is not present or the date is illegible or invalid, edit the Received Date in "MMDDYY" format in the middle of Page 1 of the Form 5330. Edit the Received Date according to the following priority:

    1. The earliest legible Postmark Date (U.S. Postal Service, Foreign Postmark, or Private Delivery Service) on the envelope. Rules for using the U.S. Postal Service Postmark (USPS) or Foreign Postmark date are:

      If Then
      An envelope is not attached to the tax return, Use the postmark date stamped on the face of the return.
      An envelope has a USPS and private metered postmarks, Always use the USPS postmark.
      An envelope has a foreign and private metered postmarks, Always use the foreign postmark.
      An envelope has two private metered postmarks, Always use the latest private metered postmark.
      An envelope has one private metered postmark, Use the private metered postmark.

      Note:

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

    2. SCAMPS digital date on the envelope

    3. Revenue Officer's Signature date.

    4. Signature Date (unless other information indicates signature date is invalid).

    5. Julian date minus 10 days in the DLN.

    6. Fax date on original return.

    7. Current date minus 10 days.

  5. Edit the Received Date as follows:

    Edit Received Dates If/Then

    If Then
    A timely Received Date is the only Received Date stamped on the return No editing is required.
    Two or more dates are stamped on the return,
    1. Use the earliest IRS Received Date stamp.

    2. Circle all other dates.


Early Filed Return

  1. An early filed return is a return whose received date is before its Tax Period ending date.

  2. Do one of the following for an early filed return:

    Early Filed Returns If/Then

    If Then
    The received date is invalid (i.e. MMDD2016 in lieu of MMDD2017) Change the received date to the current year.
    The return is an early filed Final return Edit Computer Condition Code F.
    The return received date is before the tax period ending date Edit Computer Condition Code F.


Part I, Section A, Line 1 and Schedule A, Line 12 - Section 4972

  1. If Part 1, Line 1 is blank and Schedule A, Line 12 has an entry, edit Schedule A, Line 12 to Line 1.

  2. If Schedule A, Line 12 is blank, but there are amounts on Schedule A lines 1 through 11, compute and edit the total to Line 12. Edit Schedule A, Line 12 to line 1.

  3. If there are more than one Schedule A (Page 3) edit the grand total to the first , Schedule A. "X" the "Schedule A" section on the additional Page 3s.

Part I, Section A, Line 2 and Schedule B, Line 12- Section 4973(a)(3)

  1. If Part 1, Line 2 is blank and Schedule B Line 12 has an entry, edit Schedule B Line 12 to Line 2.

  2. If Schedule B Line 12 is blank, but there are amounts on Schedule B Lines 1 through 11, compute and edit the total to Line 12. Edit Schedule B Line 12 to Line 2.

  3. If there are more than one Schedule B (Page 3) ,edit the grand total to the first Schedule B. "X" the "Schedule B" section on the additional Page 3s. Edit Schedule B Line 12 to Line 2.

Part I, Section A, Lines 3a, 3b, and Schedule C, Lines 1, 2, 3 and 4 - Sections 4975(a) and 4975(b).

  1. If Part 1, Section A, Line 3a is blank and Schedule C, Line 3 has an entry, edit Schedule C, Line 3 to Part I, Section A, Line 3a.

  2. If there is an entry on Schedule C, Line 3, a box must be checked on Schedule C, Line 1.

    Schedule C, Line 1

    If: Then:
    One or both boxes checked no action is required
    neither box is checked and Schedule C, Line 2 Column (c), Description of correction Schedule C, Line 5 column (e), or an attachment to determine the correct box(es) to check on Schedule C line 1. The description refers to a loan or lease Check Box (b)
    neither box is checked and Schedule C, Line 2 Column (c), Description of correction Schedule C, Line 5 column (e), or an attachment to determine the correct box(es) to check on Schedule C line 1. The description refers to any other type of transaction Check Box (a)
    CCC ”C” is present or Line 3a is less than ≡ ≡ ≡ ≡ ≡ Check box “B” on schedule C line 1.


  3. Schedule C, Line 2, columns (b), (d), and (e) must be completed if there is an entry on Schedule C, Line 3 or Part I, Section A, Line 3a.

    1. Schedule C, Line 2 Column (d) or Schedule C Line 3 is present, there must be a date present in Schedule C, Line 2 Column (b). When perfecting Schedule C, Line 2 Column (b) the month, day, and year (MMDDYYYY) must be present.

      Note:

      The month and day along with the year are necessary due to possible changes in tax rates.

    Note:

    Edit the first amount in dollar and cent format on Schedule C, Line 2, columns (d) and (e) if not already in dollar and cent format.

    Schedule C, Line 2

    If Then
    Part I, Section A, Line 3a has an entry and Schedule C says see attached no matter the number of entries leave line 2 column (b), (d) and (e) blank for ERS correction.
    Schedule C, Line 2 Column (b) includes a month and year (example May 2015), edit the first day of the month (example 050115).
    Schedule C, Line 2 Column (b) does not include a date (is blank or incomplete) and Schedule C, Line 2 Column (c) has a date, Arrow or edit the date to Column (b).
    Schedule C, Line 2 Column (b) does not include a date (is blank or incomplete) and There is no date in column (c) and column (d) & (e) have entries or Part I, Section A, Line 3a is less than ≡ ≡ ≡ ≡ ≡ , or CCC Cis present, edit 01019999.
    Schedule C, Line 2 Column (b) does not include a date (is blank or incomplete) and there is no date in Column (c), and column (d) & (e) are also blank edit action code 211 and correspond for Schedule C, Line 2 Column (b).
    Schedule C, Line 3 is blank, enter the amount from Part I, Section A, Line 3a.
    Schedule C, Line 3 is the only entry, double arrow Schedule C, Line 3 to Schedule C, Line 2 (i)(e).
    Schedule C, Line 3 is blank, and Part I, Section A, Line 3a is blank and there is an amount on Schedule C, Line 2 (i)(e) double arrow Schedule C, Line 2 (i)(e) to Schedule C, Line 3 and Part I, Section A, Line 3a.


    Note:

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

  4. If Schedule C, Line 2 Column (e) or Line 3 contains an amount, there must be an amount on Schedule C, Line 2 Column (d).

    Note:

    Edit the first amount in dollar and cent format on Schedule C, Line 2, columns (d) and (e) if not already in dollar and cent format.

    1. If Schedule C, Line 2 Column (d) is blank and there are entries on Columns (b) and (e), calculate by dividing the amount in Column (e) by the applicable percentage based on the date in Column (b) as shown in the table below and enter the result in Schedule C. Line 2 Column (d):

      Schedule C, Line 2 Column (d)

      If Column (b) Then
      Date is 19960820 or earlier, divide Amount by 5%.
      Date is greater than 19960820 but earlier than 19970806, divide Amount by 10%.
      Date is 19970806 or later, divide Amount by 15%.


    2. If Schedule C, Line 2 Column (d) is blank and cannot be perfected, and (3) Table Box 1 above does not apply, edit Action Code 211 and correspond for Schedule C, Line 2 Column (d).

      Note:

      DO NOT correspond if CCC "C" is present. Leave Schedule C, Line 2 Column (d) "BLANK" .

      Note:

      If Schedule C, line 2 Column (b) is also blank or incomplete and (3) Table Box 5 above does not apply, correspond for Columns (b), and (d).

  5. Schedule C Line 4 must be answered if Schedule C, Line 3 has an entry.

    Schedule C, Line 4

    If Then
    "YES" or "NO" is checked, no action is required.
    the filer did not check either box, but completed Schedule C giving a description of how each transaction shown on Line 2 was corrected, and Schedule C, Line 5 is completed check the "YES" box on Line 4 and continue processing.
    Schedule C Line 2 has an entry and the filer did not check either box, and Schedule C, Line 5 is not completed
    1. If corresponding for other line items, edit action code 211 and initiate correspondence for Schedule C line 4.

    2. If NOT corresponding for other line items, DO NOT correspond and edit a "3" on Schedule C, Line 4, next to the check boxes.


    Note:

    Do not correspond if CCC "C" is present, or if Part I, Section A, Line 3a is less than ≡ ≡ ≡ ≡ , edit 3 on Schedule C, Line 4, next to the check boxes.

  6. If there is more than one Schedule C (Page 4), edit the grand total of Lines 3 to the first Schedule C. "X" the Schedule C section on the additional Page 4s.

Part I, Section A, Line 4 - Section 4976 Tax

  1. Part I, Section A, Line 4 may be present.

Part I, Section A, Lines 5a and 5b - Section 4978 Tax

  1. If Line 5a is present, one of the boxes below on Line 5b must be checked. If no boxes are checked, check both boxes on Line 5b.

    Note:

    If CCC "C" is present or if Line 5a is less than ≡ ≡ ≡ ≡ ≡ ≡ , check both boxes on Line 5B.

Part I, Section A, Line 6 - Section 4979A Tax

  1. Line 6 may be present and may be numeric.

Part I, Section A, Line 7 - Section A Total Tax

  1. If an amount is present in Section A but Line 7 is blank, add the entries on lines 1-6 and edit to Line 7.

Part I, Section B Line 8a, 8b and Schedule D, Lines 1 and 2 - Sections 4971(a) and 4971(b)

  1. If Part 1, Section B Line 8a is blank and Schedule D Line 2 has an entry, edit Schedule D Line 2 to Part I, Section B, Line 8a.

  2. If more than one Schedule D (Page 5) edit the grand total of Lines 2 to the first Schedule D. Also, edit the grand total of Schedule D Line 2 to the first Page 5. "X" the "Schedule D" section on the additional page 5s.

Part I, Section B Lines 9a, 9b and Schedule E, Lines 1, 2, 3 and 4 - Section 4971(f)1) and 4971(f)(2)

  1. If Part I, Section B Line 9a is blank and Schedule E, Line 4 has an entry, edit Schedule E, Line 4 to Section B, Line 9a.

  2. If more than one Schedule E (Page 6) edit the grand total to Lines 1 through 4 to the first Schedule E. "X" the Schedule E section on additional Page 6s.

Part I, Section B, Lines 10a, 10b and Schedule F Line 1c - Sections 4971(g)(2) and 4971(g)(3)

  1. If Part I, Section B, Line 10b is blank and Schedule F, Line 1c has an entry, edit Schedule F, Line 1c to Section B, Line 10b.

  2. If more than Schedule F (Page 6), with Lines 1a, 1b or 1c completed, edit the grand total to Line 1c to the first Schedule F. "X" the Schedule F section on additional Page 6s.

Part I, Section B, Line 10c and Schedule F Line 2d - Section 4971(g)(4)

  1. If Part I, Section B, Line 10c is blank and Schedule F, Line 2d has an entry, edit Schedule F, Line 2d to Section B, Line 10c.

  2. If more than one Schedule F (Page 6), with Lines 2a, 2b, 2c or 2d completed, edit the grand total to Schedule F, Line 2d to the first Schedule F. "X" the Schedule F section on the additional Page 6s.

Part I, Section B1, Line 11 and Schedule G, Lines 2, 3, and 4 - Section 4977

  1. If Part 1, Section B1, Line 11 is blank and Schedule G Line 4 has an entry, edit Schedule G, Line 4 to Part I, Section B1, Line 11.

  2. Schedule G, Line 2 must be present if there is an entry on Schedule G Line 4. The entry must be:

    1. In YYYY format.

    2. After 1968 and no later than current year.

  3. If Schedule G Line 4 is present and Schedule G Line 2 is blank, perfect from attachments. If unable to locate or if the calendar year is before 1969 or later than current year, edit ERS Action Code 211 ONLY if you are corresponding for other missing items on the form, otherwise edit "9999" for Schedule G Line 2.

    Note:

    DO NOT correspond if CCC "C" is present, or if Part I, Section B Line 11 is less than ≡ ≡ ≡ . Edit 9999 on Schedule G, Line 2.

  4. If more than one Schedule G (Page 6) edit the grand total of Schedule G Lines 3 and 4 to the first Schedule G. "X" the "Schedule G" section on additional Page 6s.

Part I, Section B1, Line 12 - Section B Total Tax

  1. If an amount is present in Section B or Section B1, but Line 12 is blank, add entries on Lines 8a - 11 and edit to Line 12.

  2. If amounts are present in both Section B and Section B1, see IRM 3.11.22.2, Splitting Tax, for instructions on splitting taxes.

Part I, Section C, Line 13 and Schedule H- Section 4979

  1. If Part 1, Section C, Line 13 is blank and Schedule H Line 2 has an entry, edit Schedule H, Line 2 to Part I, Section C, Line 13.

  2. If more than one Schedule H (Page 6) edit the grand total of Schedule H, Lines 1 and 2 to the first Schedule H. "X" the "Schedule H" section on additional Page 6s.

Part I, Section D, Line 14 and Schedule I, Lines 1, 2a, 2b, 3 and 4 - Section 4980

  1. If Part I, Section D, Line 14 is blank and Schedule I, Line 3 has an entry, edit Schedule I, Line 3 to Part I, Section D, Line 14.

  2. If Schedule I, Line 1 has an entry, edit it in MMDDYY format.

  3. If Schedule I, Line 3 has an entry, Schedule I, Line 1, Date of Reversion, must be present and must be in MMDDYY format. If blank, edit from attachments. If unable to locate, edit ERS Action Code 211 and correspond for the date for Line 1 ONLY if corresponding for other missing items on the return, otherwise, edit 01019999.

    Note:

    The month, day, and year are necessary to determine the due date of the return and possible changes in tax rates. If 201412 is listed edit date as the first day of the tax period 01012014.

    Note:

    DO NOT correspond if CCC "C" is present, or if Part I, Section D, Line 14 is less than ≡ ≡ ≡ ≡ ≡ ≡ . Enter 01019999. on Schedule I, Line 1.

  4. If more than one Schedule I (Page 6) edit grand total for Lines 3 and 4 to first Schedule I. "X" the Schedule I section on additional page 6s.

Part I, Section E, Line 15 and Schedule J, Lines 1, 2, 3, 4 and 5 - Section 4980F

  1. If Part I, Section E, Line 15 is blank and Schedule J, Line 5 has an entry, edit Schedule J, Line 5 to Section E, Line 15. If Schedule J, Line 4 is blank, divide line 5 by 100 and edit the result on line 4.

  2. If Schedule J, Line 5 has an entry, Schedule J, Line 2, Effective Date of Amendment must be present and must be edited in MMDDYY format. If the date reads 201401, edit 010114. If blank, edit from attachments. If unable to locate, edit ERS Action Code 211 and correspond for the date of Schedule J, Line 2 ONLY if corresponding for other missing items on the form, otherwise edit 010199 on Schedule J, Line 2.

    Note:

    DO NOT correspond if CCC "C" is present, or if Part I, Section E, Line 15 is less than ≡ ≡ ≡ . Enter 010199 on Schedule J, Line 2.

  3. If there is more than one, Schedule J completed (Page 6), edit grand total for Schedule J, lines 4 and 5 to the first Schedule I. "X" the Schedule J sections on the additional Page 6s.

Part I, Section F, Line 16 and Schedule K, Lines 1 and 2 - Section 4965

  1. If Part I, Section F, Line 16 is blank and Schedule K, Line 2 has an entry, edit Schedule K, Line 2 to Section F, Line 16.

  2. If more than one, Schedule K completed (Page 6), edit grand total for Schedule K, lines 1 and 2 to the first Schedule K. "X" the Schedule K sectionson the additional Page 6s.

Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 5558, Total Tax Due

  1. If Line 17 is blank add Lines 1 through 16 and edit the total to Line 17.

  2. If the return is not an amended return, and Line 17 is blank or zero and Lines 1 through 16 are blank or zero, edit Audit Code 2 on top left of Item H.

  3. If Line 19 is blank, subtract Line 18 from Line 17 and edit to Line 19.

Signature

  1. Check for signature. If missing, edit Action Code 225 or 226 and initiate correspondence.

    Note:

    DO NOT correspond if CCC "C" is present.

  2. A signature can consist of an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

Preparation Code

  1. Edit a Preparation Code "1" next to the "Preparer's SSN or PTIN" box if both of the following apply:

    1. A preparer signed the return.

      Note:

      A signature can consist of an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

    2. The Paid Preparer's section has information different from the person signing the return.

Conversion Chart

If a form is received with a revision date before January 2008/ April 2009, renumber the return using the conversion table below. Reminder: You must also rename the Parts when converting.

Form 5330 Conversion Chart

Jun 1990
Line Numbers
Apr 1991
Line Numbers
Jan 1992
Line Numbers
May 1993
Line Numbers
Apr 1996
Line Numbers
Aug 1998
Line Numbers
Nov 2002
Line Numbers
Oct 2003 Line Numbers Aug 2004
Line Numbers
Mar 2007
Line Numbers
Convert to Jan 2008/April 2009/Dec 2013
Line Numbers
27 27 27 1 1 1 1 1 1 1 1
22 22 22 2 2 2 2 2 2 2 2
24 24 24 3 3 3 3 3 3 3 4
26a 26a 26a 4a 4a 4a 4a 4a 4a 4a 5a
26b 26b 26b 4b 4b 4b 4b 4b N/A N/A N/A
29 29 29 5 5 5 5 5 5 5a 6
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 7
23 23 23 6 6 6 6 6 6a 6a 3a
N/A N/A N/A N/A N/A N/A N/A N/A 6b 6b 3b
21 21 21 7 7 7 7 7 7a 7a 8a
N/A N/A N/A N/A N/A N/A N/A N/A 7b 7b 8b
25 25 25 8 8 8 8 8 8 8 11
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 12
28 28 28 9 9 9 9 9 9 9 13
30 30 30 10 10 10 10a 10a 10 10 14
NA NA NA NA NA NA 10b 10b 11 11 15
N/A N/A N/A N/A N/A N/A N/A N/A N/A 5b 16
NA NA NA NA 11 11 11 11 12a 12a 9a
N/A N/A N/A N/A N/A N/A N/A N/A 12b 12b 9b
31a 31a 31a 11a 12a 12a 12a 12a 13a 13a 17
31b 31b 31b 11b 12b 12b 12b 12b 13b 13b 18
31c 31c 31c 11c 12c 12c 12c 12c 13c 13c 19
NA NA NA NA NA NA NA N/A NA NA Paid prep SSN or PTIN
NA NA NA NA NA NA NA N/A NA NA Paid Prep EIN
NA NA NA NA NA NA NA N/A NA NA Paid Prep Phone #
17c 17c 17c 12c 13c 13c 13c 13c 14c 14c Sch A 3
17h 17h 17h 12h 13h 13h 13h 13h 14h 14h Sch A 8
NA NA NA NA NA 13j 13j 13j 14j 14j Sch A 10
17j 17j 17j 12j 13j 13l 13l 13l 14l 14l Sch A 12
12 12 12 21 22 22 22 22 24 24 Sch B 12
14 14 14 22 23 23 23 23 N/A N/A N/A
16a 16a 16a 23a 24a 24a 24a 24a N/A N/A N/A
16b 16b 16b 23b 24b 24b 24b 24b 4b 4b 5b
19 19 19 24 25 25 25 25 N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A 25A 25A Sch C 1
13a(i)(a) 13a(i)(a) 13a(i)(a) 25a(i)(a) 26a(i)(a) 26b(i)(a) 26b(i)(a) 26b(i)(a) 25b(i)(b) 25b(i)(b) Sch C 2 (i)(b)
13a(i)(c) 13a(i)(c) 13a(i)(c) 25a(i)(c) 26a(i)(c) 26b(i)(c) 26b(i)(c) 26b(i)(c) 25b(i)(d) 25b(i)(d) Sch C 2(i)(d)
13a(i)(d) 13a(i)(d) 13a(i)(d) 25a(i)(d) 26a(i)(d) 26b(i)(d) 26b(i)(d) 26b(i)(d) 25b(i)(e) 25b(i)(e) Sch C 2 (i)(e)
13a(ii)(a) 13a(ii)(a) 13a(ii)(a) 25a(ii)(a) 26a(ii)(a) 26b(ii)(a) 26b(ii)(a) 26b(ii)(a) 25b(ii)(b) 25b(ii)(b) Sch C 2 (ii)(b)
13a(ii)(c) 13a(ii)(c) 13a(ii)(c) 25a(ii)(c) 26a(ii)(c) 26b(ii)(c) 26b(ii)(c) 26b(ii)(c) 25b(ii)(d) 25b(ii)(d) Sch C 2 (ii)(d)
13a(ii)(d) 13a(ii)(d) 13a(ii)(d) 25a(ii)(d) 26a(ii)(d) 26b(ii)(d) 26b(ii)(d) 26b(ii)(d) 25b(ii)(e) 25b(ii)(e) Sch C 2 (ii)(e)
13a(iii)(a) 13a(iii)(a) 13a(iii)(a) 25a(iii)(a) 26a(iii)(a) 26b(iii)(a) 26b(iii)(a) 26b(iii)(a) 25b(iii)(b) 25b(iii)(b) Sch C 2 (iii)(b)
13a(iii)(c) 13a(iii)(c) 13a(iii)(c) 25a(iii)(c) 26a(iii)(c) 26b(iii)(c) 26b(iii)(c) 26b(iii)(c) 25b(iii)(d) 25 b(iii)(d) Sch C 2 (iii)(d)
13a(iii)(d) 13a(iii)(d) 13a(iii)(d) 25a(iii)(d) 26a(iii)(d) 26b(iii)(d) 26b(iii)(d) 26b(iii)(d) 25b(iii)(e) 25b(iii)(e) Sch C 2 (iii)(e)
NA NA NA NA NA 26b(iv)(a) 26b(iv)(a) 26b(iv)(a) 25b(iv)(b) 25 b(iv)(b) Sch C 2 (iv)(b)
NA NA NA NA NA 26b(iv)(c) 26b(iv)(c) 26b(iv)(c) 25b(iv)(d) 25 b(iv)(d) Sch C 2 (iv)(d)
NA NA NA NA NA 26b(iv)(d) 26b(iv)(d) 26b(iv)(d) 25b(iv)(e) 25 b(iv)(e) Sch C 2 (iv)(e)
NA NA NA NA NA NA NA NA 25b(v)(b) 25b(v)(b) Sch C 2 (v)(b)
NA NA NA NA NA NA NA NA 25b(v)(d) 25 b(v)(d) Sch C 2 (v)(d)
NA NA NA NA NA NA NA NA 25b(v)(e) 25 b(v)(e) Sch C 2 (v)(e)
NA NA NA NA NA NA NA NA 25b(vi)(b) 25 b(vi)(b) Sch C 2 (vi)(b)
NA NA NA NA NA NA NA NA 25b(vi)(d) 25 b(vi)(d) Sch C 2 (vi)(d)
NA NA NA NA NA NA NA NA 25b(vi)(e) 25 b(vi)(e) Sch C 2 (vi)(e)
NA NA NA NA NA NA NA NA 25b(vii)(b) 25 b(vii)(b) Sch C 2 (vii)(b)
NA NA NA NA NA NA NA NA 25b(vii)(d) 25 b(vii)(d) Sch C 2 (vii)(d)
NA NA NA NA NA NA NA NA 25b(vii)(e) 25 b(vii)(e) Sch C 2 (vii)(e)
NA NA NA NA NA NA NA NA 25b(viii)(b) 25 b(viii)(b) Sch C 2 (viii)(b)
NA NA NA NA NA NA NA NA 25b(viii)(d) 25 b(viii)(d) Sch C 2 (viii)(d)
NA NA NA NA NA NA NA NA 25b(viii)(e) 25b (viii)(e) Sch C 2 (viii)(e)
NA NA NA NA NA NA NA NA 25b(ix)(b) 25b(ix)(b) Sch C 2 (ix)(b)
NA NA NA NA NA NA NA NA 25b(ix)(d) 25b(ix)(d) Sch C 2 (ix)(d)
NA NA NA NA NA NA NA NA 25b(ix)(e) 25b(ix)(e) Sch C 2 (ix)(e)
NA NA NA NA NA NA NA NA 25b(x)(b) 25b(x)(b) Sch C 2 (x)(b)
NA NA NA NA NA NA NA NA 25b(x)(d) 25b(x)(d) Sch C 2(x)(d)
NA NA NA NA NA NA NA NA 25b(x)(e) 25b(x)(e) Sch C 2(x)(e)
13b 13b 13b 25b 26b 26c 26c 26c 25c 25c Sch C 3
N/A N/A N/A N/A N/A N/A N/A N/A 26 26 Sch C 4
Use line 1 or 2. If entries on both 1 & 2, use the lesser amount Use line 1 or 2. If entries on both 1 & 2, use the lesser amount Use line 1 or 2. If entries on both 1 & 2, use the lesser amount Use line 30 or 31. If entries on both 30 & 31, use the lesser amount 30 30 30 30 28 28 Sch D 1
3 3 3 32 31 31 31 31 29 29 Sch D 2
15b 15b 15b 33b 32b 32b 32b 32b 30b 30b Sch G 2
15c 15c 15c 33c 32c 32c 32c 32c 30c 30c Sch G 3
15d 15d 15d 33d 32d 32d 32d 32d 30d 30d Sch G 4
18a 18a 18a 34a 33a 33a 33a 33a 31a 31a Sch H 1
18b 18b 18b 34b 33b 33b 33b 33b 31b 31b Sch H 2
20a 20a 20a 35 34 34 34 34 32 32 Sch I 1
* * * 36 1st part 35a 35a 35a 35a 33a 33a Sch I 2a
* * * 36 2nd part 35b 35b 35b 35b 33b 33b Sch I 2b
20b 20b 20b 37 36 36 36 36 34 34 Sch I 3
NA NA NA NA NA NA 38 38 36 36 Sch J 1
NA NA NA NA NA NA 39 39 37 37 Sch J 2
NA NA NA NA NA NA 40 40 38 38 Sch J 3
NA NA NA NA NA NA 41 41 39 39 Sch J 4
NA NA NA NA NA NA 43 43 41 41 Sch J 5
NA NA NA NA 38 1st QTR 38 1st QTR 44 1st QTR 44 1st QTR 42 1st QTR 42 1st QTR Sch E 1(a) 1st QTR
NA NA NA NA 38 2nd QTR 38 2nd QTR 44 2nd QTR 44 2nd QTR 42 2nd QTR 42 2nd QTR Sch E 1(b) 2nd QTR
NA NA NA NA 38 3rd QTR 38 3rd QTR 44 3rd QTR 44 3rd QTR 42 3rd QTR 42 3rd QTR Sch E 1(c) 3rd QTR
NA NA NA NA 38 4th QTR 38 4th QTR 44 4th QTR 44 4th QTR 42 4th QTR 42 4th QTR Sch E 1(d) 4th QTR
NA NA NA NA 39 1st QTR 39 1st QTR 45 1st QTR 45 1st QTR 43 1st QTR 43 1st QTR Sch E 2 (a)1st QTR
NA NA NA NA 39 2nd QTR 39 2nd QTR 45 2nd QTR 45 2nd QTR 43 2nd QTR 43 2nd QTR Sch E 2(b) 2nd QTR
NA NA NA NA 39 3rd QTR 39 3rd QTR 45 3rd QTR 45 3rd QTR 43 3rd QTR 43 3rd QTR Sch E 2(c) 3rd QTR
NA NA NA NA 39 4th QTR 39 4th QTR 45 4th QTR 45 4th QTR 43 4th QTR 43 4th QTR Sch E 2(d) 4th QTR
NA NA NA NA 40 1st QTR 40 1st QTR 46 1st QTR 46 1st QTR 44 1st QTR 44 1st QTR Sch E 3(a) 1st QTR
NA NA NA NA 40 2nd QTR 40 2nd QTR 46 2nd QTR 46 2nd QTR 44 2nd QTR 44 2nd QTR Sch E 3(b) 2nd QTR
NA NA NA NA 40 3rd QTR 40 3rd QTR 46 3rd QTR 46 3rd QTR 44 3rd QTR 44 3rd QTR Sch E 3(c) 3rd QTR
NA NA NA NA 40 4th QTR 40 4th QTR 46 4th QTR 46 4th QTR 44 4th QTR 44 4th QTR Sch E 3(d) 4th QTR
NA NA NA NA 40 Total 40 Total 46 Total 46 Total 44 Total 44 Total Sch E 3(e) Total
NA NA NA NA 41 41 47 47 45 45 Sch E 4(e)