3.20.12 Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing

Manual Transmittal

December 06, 2016

Purpose

(1) This transmits a revised IRM 3.20.12, Imaging Exempt Organization Returns.

Material Changes

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

(2) Plain language adopted throughout.

(3) IRM 3.20.12.2.1(1) IPU 16U0015 issued 01-04-2017 - Changed to note for 1065 to restrict K-1.

(4) IRM 3.20.12.1.2(5) Table - Updated 990 OFP code to 13452 and 990-EZ OFP code to 13430.

(5) IRM 3.20.12.2.1(2) - Changed attachments to schedules, added Note for Schedule B and removed Schedule A and Schedule B.

(6) IRM 3.20.12.2.3(2) - Moved information to Exhibit 3.20.12-4.

(7) IRM 3.20.12.3.2(1) IPU 16U0118 issued 01-15-2016 - Added Form or Schedule.

(8) IRM 3.20.12.3.2(1) Table - Removed Compact Disc (CD), added Extraneous Material, and changed from 21 to 24 inch monitors.

(9) IRM 3.20.12.3.3(1) - Added Kofax.

(10) IRM 3.20.12.3.5(2) IPU 15U1591 issued 11-02-2015 - Removed SEIN is.

(11) IRM 3.20.12.3.6(3) - Added see IRM 3.20.12.3.8.

(12) IRM 3.20.12.3.13.1(6) - Added see IRM 3.20.12.3.13.6.

(13) IRM 3.20.12.3.13.1(10) - Removed Note concerning CP notices.

(14) IRM 3.20.12.3.13.1(13) - Removed instruction for Form 8913.

(15) IRM 3.20.12.3.13.2 - Removed instructions for TETR.

(16) IRM 3.20.12.3.13.3(4) IPU 16U0015 issued 01-04-2017 - Removed note to use 720 code.

(17) IRM 3.20.12.3.13.3(3) & (4) - Removed instructions concerning TETR.

(18) IRM 3.20.12.3.14(1) - Removed have been added.

(19) IRM 3.20.12.3.14(2) Note IPU 16U0118 issued 01-15-2016 - Added Form or Schedule.

(20) IRM 3.20.12.3.14(3) Note - Removed supplemental attachments can not be inserted in the middle and added Mef platform only allows filers to efile three years.

(21) IRM 3.20.12.3.15(11) Note - Removed supplemental attachments can not be inserted in the middle and added Mef platform only allows filers to efile three years.

(22) IRM 3.20.12.3.15(11) Note IPU 16U0118 issued 01-15-2016 - Added Form or Schedule.

(23) IRM 3.20.12.3.16(4) Note - Removed supplemental attachments can not be inserted in the middle and added Mef platform only allows filers to efile three years.

(24) IRM 3.20.12.3.17 IPU 16U1135 issued 06-24-2016 - Added (3) and (4) to see Exhibits 3.20.12-3 and Exhibits 3.20.12-4 and removed alpha list of attached forms.

(25) IRM 3.20.12.3.17(5) - Removed instructions for TETR.

(26) IRM 3.20.12.3.29.1(4) - Removed Example.

(27) Exhibit 3.20.12-4 - Removed Information column.

Effect on Other Documents

IRM 3.20.12 dated December 4, 2015 is superseded. IRM 3.12.22 also incorporates interim guidance from IRM Procedural Updates (IPU) "16U0015, 16U0118, 16U1135" .

Audience

Wage and Investment (W&I)
Small Business/Self-Employed (SB/SE) Submission Processing Employees

Effective Date

(01-01-2017)

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

Overview of Public Inspection Under IRC Section 6104

  1. Internal Revenue Code (IRC) 6104(a)(1)(A) requires the IRS) to make the following available for public inspection:

    1. The approved application for exemption of any organization or trust in IRC 501(c) or IRC 501(d) that IRS determined to be exempt from taxation under IRC 501(a) for any taxable year;

    2. The approved notice of status of an organization under IRC 527(i).

    3. Any documents filed in support of such application or notice.

    4. Any letter or other document IRS issued to the application or notice, if the application or notice was filed November 1, 1976, or after.

    5. Upon request, a statement indicating the subsection and paragraph of IRC 501 that describes the exempt organization or trust.

      Note:

      However, the disclosure of certain information relating to trade secrets, patents, processes, style of work or apparatus of an organization, or national defense information may be restricted. Refer to IRM 11.3.9, Disclosure of Official Information - Exempt Organizations, for a description of the documents available for disclosure and further explanation of disclosure limitations.

    6. Form 8871, Political Organization Notice of Section 527 Status, and Form 8872, Political Organization Report of Contributions and Expenditures, (forms created as a result of the law) required by IRC 6104(a)(1) and (d)(6) and 26 CFR 601.702(d)(3) .

  2. The IRS (per IRC 6104(a)(2) and regulations) disclose to congressional committees, described in IRC 6103(f).

    1. The approved application for tax exemption of any organization or trust described in IRC 501(c) or IRC 501(d).

    2. the notice of status of any political organization exempt from taxation under IRC 527.

    3. Any other papers which may have been gathered, received or developed by the IRS concerning such application.

      Note:

      If the requested information is not otherwise available for public inspection under IRC 6104, IRS must comply with the requirements of IRC 6103(f) before releasing information to a congressional committee. (See IRM 11.3.4,Congressional Inquiries.)

  3. The IRS must make available for public inspection information required to be furnished by IRC 6033 and IRC 6034 (IRC 6104(b)).

    1. Any annual return filed under IRC 6011 by a IRC 501(c)(3) organization after August 17, 2006, that is related to tax imposed on unrelated business income, is also required to be made available for public inspection.

    2. Certain contributor and coding information may be withheld. (See IRM 11.3.9, Exempt Organizations, for a description of documents commonly requested and further explanation of the disclosure limitations.)

  4. IRC 6104(c) governs when the IRS may disclose certain information - including final and proposed determinations, identifying information, and returns and return information - about organizations described in IRC 501(c)(3) to State Officials.

    1. Designated TE/GE EO employees generally process IRC 6104(c) disclosures.

    2. EO must consult with Government Liaison and Disclosure to resolve uncertain situations requiring the interpretation of IRC 6104(c). Refer to IRM 11.3.33,Other Disclosures to State and Local Governments, and IRM 7.28.2,EO Disclosure Procedures, for disclosure of information about exempt organizations to appropriate officials described in IRC 6104(c).

  5. Certain annual returns, reports, applications for exemption, and notices of status filed by an organization described in IRC 501(c) or (d) or exempt under IRC 527(a) must be available for public inspection (IRC 6104(d)). Generally, the exempt organization is responsible for making these documents available for public inspection at its principal office and local or field offices having three or more employees during regular business hours:

    • Form 990,Return of Organization Exempt from Income Tax

    • Form 990-EZ,Short Form Return of Organization Exempt From Income Tax (filed after December 31, 1996)

    • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation

    • Form 990-T,Exempt Organizations Business Income Tax Return (section 501(c)(3) organizations filed after August 17, 2006)

    • Form 5227,Split-Interest Trust Information Return (with the exception of Schedule A).

    • Form 1023,Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

      Note:

      Also, any document filed in support of an application and any letter or other document IRS issued about that application,

      Exception:

      Applications that an organization filed before July 15, 1987, but only if it had a copy of the application on July 15, 1987

    • Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

      Note:

      Also, any document filed in support of the application and any letter or other document IRS issued to that application,

      Exception:

      Applications that an organization filed before July 15, 1987, but only if it had a copy of the application on July 15, 1987.

    • Form 1024,Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120

      Note:

      Also, any document filed in support of such application and any letter or other document IRS issued to that application,

      Exception:

      Application that an organization filed before July 15, 1987, but only if it had a copy of the application on July 15, 1987.

    • Form 8871,Political Organization Notice of Section 527 Status

    • Form 8872,Political Organization Report of Contributions and Expenditures, relating to political organizations

    Note:

    If a request for a document is made in person, the organization must respond immediate (Public Law 104-168). If the organization responses to a written request, it must provide the requested copies within 30 days.

  6. Organizations are only required to make annual returns publicly available under IRC 6104 that were filed during the three-year period beginning on the last day for filing the return.

  7. A penalty may be imposed on any person who does not make the annual returns (including all required attachments to each return), reports, exemption application, or notice of status available for public inspection in according to IRC 6104(d). (IRC 6652(c)(1)(C) and (D)).

    1. If more than one person fails to comply, each person is jointly liable for the full penalty amount.

    2. The penalty amount is $20 for each day a failure occurs. The maximum penalty that may be imposed on all persons for any one annual return or report is $10,000.

    3. There is no maximum penalty amount assessed against the individual person responsible for failing to make the exemption application or notice of status available for public inspection.

    4. The penalty is assessed on the Social Security Number (SSN) of the individual as a Civil Penalty 600 or 601 and is processed Non-Master File (NMF).

  8. Disclosure of contributors to exempt organizations and political organizations varies. For an organization that is not an IRC 509(a) private foundation or an IRC 527 political organization.

    1. Disclosing the above documents, or other IRC 6104(d) documents, does not include disclosing the name or address of any contributor to the organization, disclosing copies referred to in IRC 6031(b), or disclosing any information the Secretary withheld under IRC 6104(a)(1)(D).

    2. Trade secrets, patent protected material, process, style of work or apparatus if it is determined that public disclosure would adversely affect the organization, as well as information that is determined to adversely affect the National defense are authorized to be withheld per IRC 6104(a)(1)(D)

    3. Disclosure managers should work with TE/GE employees to determine what information may be disclosed and what must be withheld.

    4. Some documents may require editing.

  9. The following are requirements for IRC 527 Political Organizations.

    1. Political organizations must file Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations, if the organization has a taxable income over $100.

    2. A political organization whose annual gross receipts are normally more than $25,000 must file a Form 990 or Form 990-EZ unless the organization is a "Qualified State or Local Political Organization" (QSLPO), as defined by IRC 527(e)(1). If a QSLPO, the Form 990 or Form 990-EZ is required if the annual gross receipts are normally more than $100,000.

    3. A political organization may be required to file Form 8871 and/or Form 8872.

    Note:

    See IRM 21.3.8.14,IRC 527 Organizations, for additional information on IRC 527 filing requirements.

  10. Political organizations may be required to file Form 8871 (electronically only) and Form 8872 (paper or electronically). If Form 8871, including any supporting papers, and Form 8872, including Schedules A and B, are required to be filed, the IRS will make the forms available for public inspection.

    1. Schedule A requires the name, employer, occupation, amount of each contributor and an aggregate year-to-date amount for each contributor.

    2. Schedule B requires similar information for each recipient of the organization’s funds. Political organizations may choose to report amounts without providing all required information (or provide incorrect information) and pay the amount specified in IRC 527(j) (currently a 35 percent penalty on these amounts).

    3. The forms and instructions provide additional information.

    4. Organizations that have, or expect to have, either contributions or expenditures exceeding $50,000 must file required reports in electronic form.

    5. IRS is required to make available to the public on the internet a searchable database of all political organizations that file a Form 8871 or a Form 8872 with the IRS no later than 48 hours after receipt of a notice or report, whether received electronically or in paper format (see (11) below for additional details).

    6. The organization must also make these forms available at its principal office and at each of its local and field offices having more than three paid employees.

    7. Refer technical questions about Form 8871 and Form 8872 to the TE/GE Customer Accounts Services (CAS) telephone operation toll free number 1-877-829-5500.

    8. Get additional information on these forms and requirements in IRM 21.7.7.4.6,Form 8871, Political Organization Notice of Section 527 Status, and IRM 21.7.7.4.7,Form 8872, Political Organization Report of Contributions and Expenditures

    .

  11. Under IRC 527(k) information from the notices (Form 8871) and the reports (Form 8872) must be made available to the public on the internet in a database that is searchable by the following items:

    1. Names, states, zip codes, custodians of records, directors, and general purposes of the organization;

    2. Entities related to the organizations;

    3. Contributors to the organizations;

    4. Employers of such contributors;

    5. Recipients of expenditures by the organizations;

    6. Ranges of contributions and expenditures; and

    7. Time periods of the notices and reports.

      Note:

      The database must be downloaded. The website http://www.irs.gov/polorgs was created for this purpose.

  12. Congress intent in allowing public inspection of information governed by IRC 6104(a),IRC 6104(b), and IRC 6104(d), was to enable the public to scrutinize the activities of tax exempt organizations and trusts. Congress intended that these organizations and trusts be subject to a certain degree of public accountability in view of their privileged tax status and because the public has a right to know for what purposes their contributions are being or will be used.

  13. To the extent IRC 6104(a)(1)(A) and IRC 6104(b) specifically require IRS to disclose exempt organization information, other disclosure provisions (e.g., IRC 6103,IRC 6110, the Freedom of Information Act (FOIA), and the Privacy Act) do not apply.

  14. However, information concerning exempt organizations and trusts (or organizations and trusts which have applied for tax exempt status) whose disclosure is not specifically addressed by IRC 6104(a)(1)(A) or IRC 6104(b) may be disclosed per IRC 6103,IRC 6110, or the FOIA.

  15. If a member of the public requests information:

    1. Governed by IRC 6103, refer to IRM 11.3.2,Disclosure to Persons with a Material Interest, or IRM 11.3.3,Disclosure to Designees and Practitioners.

    2. Other than governed by IRC 6104, under IRC 6110 or FOIA, refer to IRM 11.3.8,Disclosure of Written Determinations, and IRM 11.3.13,Freedom of Information Act.

  16. IRS has an internet website for displaying forms submitted by Political Organizations at http://www.irs.gov/polorgs.

  17. IRS is responsible for providing the most complete and accurate copy of the forms to the customers.

Public Inspection of Annual Returns and Applications for Tax Exempt Status

  1. IRC 6104(d) requires exempt organizations to make available for public inspection a copy of their annual information returns:

    1. Form 990 or Form 990-EZ for years beginning after December 31, 1986.

    2. Form 990-T, (501(c)(3) organizations only) for years beginning after August 17, 2006.

    Note:

    Form 1120-POL cannot be disclosed.

  2. The returns must be made available for a three-year period beginning with the due date for the return (including any extension of time for filing).

  3. IRC 6104(d) also requires exempt organizations to make available for public inspection a copy of their application for recognition of Federal tax exemption on:

    • Form 1023

    • Form 1023-EZ

    • Form 1024

    ,

  4. IRC 6104(d) also requires the organization to make available for public inspection:

    1. A copy of any papers submitted in support of such application.

    2. Any letter or other document issued by the IRS with respect to such application.

  5. If an organization filed its application before July 15, 1987, it is required to make available a copy of its application only if it had a copy of the application on July 15, 1987.

  6. IRC 6104(d) requires tax-exempt organizations to provide copies of their returns and applications to persons who request them.

General Guidelines

  1. Any instructions written at the campus (e.g., desk procedures) to clarify the IRM 3.20.12, Imaging Exempt Organization Returns, can only be implemented once the instructions are approved by the TE/GE Submission Processing Programs Staff.

    1. Form 2061, Document Clearance Record, must be signed and on file.

    2. If procedures are implemented the TE/GE Submission Processing Programs Staff approval, the resources will be transferred back to TE/GE.

    3. TE/GE does not fund procedures that are not approved by the business owner.

  2. IRM 3.20.12 provides the necessary instructions, guidelines, and procedures for imaging the EO returns, both the returns open for public inspection and not open for public inspection. Refer to additional IRMs with IRM 3.20.12 that includes, but not limited to the following:

    • IRM 11.3,Disclosure of Official Information

    • IRM 3.5.20,Processing Requests for Tax Return/Return Information.

  3. All notices and/or letters used during the processing of TE/GE submissions must be approved by the TE/GE Submission Processing Programs Staff.

    1. The Form 2061, Document Clearance Record, must be signed and on file.

    2. No local letters will be approved or implemented.

  4. W&I is funded by TE/GE based on receipts processed. Refer to table below for how a count is taken. Only one count per receipt and no count is taken as a receipt produced unless the functions are completed as indicated in the table below.

    How a receipt is Counted

    Type of Receipt Point of Count Explanation
    Paper Return Released from the SEIN System One count per return is taken after the following functions are completed:
    • Doc Prep

    • Scanning

    • Quality Control

    • Validation

    • Verification

    • Restricting - If required

    • Quality Review

    E-filed Return Released from the SEIN System One count per return is taken after the following processes are completed:
    • Quality Control

    • Validation

    • Verification

    • Restricting - If required

    • Quality Review

    Refilms Released from the SEIN System One count per return is taken after the following processes are completed:
    • Scanning

    • Quality Control

    • Validation

    • Verification

    • Restricting - If required

    • Quality Review

    Form 990 series returns secured by EO Compliance (Exam) Released from the SEIN System One count per return is taken after the following functions are completed:
    • Doc Prep

    • Scanning

    • Quality Control

    • Validation

    • Verification

    • Restricting - If required

    • Quality Review


  5. Use the following Organization, Function and Program (OFP) codes when processing the following forms.

    Function and Program (OFP)

    Function Activity Program & Program Title
    360 Scanning, Re-scanning, Validation, Verification, Reassociation, Release, Restricting, Quality Review,
    • 13117 - All Form 990 series returns Secured by EO Compliance (Exam)

    • 13131 - Form 990-PF Paper

    • 13330 - Form 990-PF E-filed Return

    • 13139 - Form 990-PF Refilm

    • 13140 - Form 990-T Paper

    • 13148 - Form 990-T With-

    • 13149 - Form 990-T -Refilms

    • 13161 - Form 4720

    • 13169 - Form 4720 - Refilms

    • 13190 - Form 5227

    • 13199 - Form 5227 Refilm

    • 13452 - Form 990

    • 13412 - Form 990-POL with 527 checked

    • 13380 - Form 990 E-filed Return

    • 13419 - Form 990 Refilm

    • 13430- Form 990-EZ

    • 13422 - Form 990-EZ POL

    • 13390- Form 990-EZ E-filed Return

    • 13429 - Form 990-EZ Refilms

    • 16012 - Form 8872

    • 16019 - 8872 Refilms

    550 Clerical support for the EO Imaging Function, cleaning scanners.
    • 13100 - Clerical Support

    • 13104 - (report hours only) loading E-filed returns in SEIN system and creating EO DVDs

    • 13105 - Form 2363A

    720 Document Preparation - Preparing the document for scanning. See IRM 3.20.12.3.13Document Preparation.
    • 13100 - Doc Prep All EO Returns/Documents

    880 Reviews conducted on the EO images created by Ogden Imaging Unit. The reviews charged to this time must be requested by TE/GE
    • 13100 - Imaging Reviews Requested by TE/GE


  6. Foreign and U.S. possession organizations must report amounts in U.S. dollars and state what conversion rate the organization uses. If a return is received and the amounts are not provided in U.S. dollars (numbers 0–9, or any combination of those numbers), the return is to be treated as an unprocessable return.

Quality Review of Scanned Returns

  1. Post the results on an agreed site where TE/GE, W&I and other management officials can access the data.

  2. The sample is no less than 40 filings a month per unit.

  3. The review is conducted within the Imaging operation.

  4. Report hours used to conduct the review under 880-13100

  5. During the review, verify that:

    1. All index information was entered correctly, See IRM 3.20.12.3.23, Validation.

    2. All information that cannot be disclosed on the form, schedules and requested attachments were removed (redacted/restricted) and all restricted information is moved to the end of the return behind the Schedule B.

    3. The scanned copy is good quality, see IRM 3.20.12.3.13.6, Processing Batches of E-Filed Returns Imported into SEIN.

    4. All IRM 3.20.12 procedures were followed

      Note:

      Other elements may be added to the review as agreed upon between W&I management and TE/GE Submission Processing Program (SPP) Analyst.

  6. If you find errors, print the document (or pages if appropriate) and note the error condition.

    1. Prepare a report noting the type and date of error and sample size that was reviewed.

Disclosure to the Public

  1. Information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed must be made available for public inspection under IRC 6104(b), such as information provided on the Forms 990 and 990-EZ.

  2. This disclosure authority is on any information that these organizations or trusts are required to file under IRC 6033 and IRC 6034.

  3. All activities connected with the public inspection of EO documents issued by Headquarters is the responsibility of the Director, Office of Governmental Liaison and Disclosure.

  4. Information provided on the Forms 990 and 990-EZ , IRS schedules and requested attachments can be disclosed except for names and addresses of contributors and identifying contribution amounts, or other extraneous material identified is not available to the public.

    Note:

    Review the form including schedules and requested attachments for contributor information to be restricted/redacted.

  5. Everything included on tax-exempt political organization returns (Forms 990 with 527 box checked, Forms 8871, 8872, and 8453-X) can be disclosed

    Exception:

    All Social Security Numbers (SSNs) must be redacted and Form 990 Schedule B which must be restricted.

  6. The entire Schedule B must be restricted.

    Exception:

    If attached to Form 990-PF, Schedule B, is generally not restricted or redacted. See IRM 3.20.12.2.4(3).

  7. Contribution amounts listed on the filer’s other schedules an be disclosed unless those amount could identify a contributor. If a contributor can be identified, the information must be redacted.

  8. Contact the local Disclosure Office, if there is a question as to whether information can or can not be disclosed.

Commonly Requested Documents

  1. Refer to IRM 11.3.9, Exempt Organizations, for guidelines on what may be disclosed.

  2. The following is a list of commonly requested documents that are open for public inspection, but you must follow the IRM procedures to ensure specific data is redacted/restricted before providing the filing to the public.

    • Form 990, Return of Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, and schedules and attachments required to be filed with the IRS.

      Exception:

      Schedule B, Schedule of Contributors: is completely restricted unless it is attached to a 990-PF.

    • Form 990-PF, Return of Private Foundation.

    • Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of IRC, and supporting documents.

      Note:

      Denied applications are available, in redacted form, per IRC section 6110.

    • Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the internal Revenue Code.

      Note:

      Denied applications are available, in redacted form, per IRC section 6110.

    • Form 1024, Application for Recognition of Exemption Under Section 501(a), and supporting documents.

      Note:

      Denied applications are available, in redacted form, per IRC section 6110.

    • Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable Amounts.

    • Form 1065, U.S. Return of Partnership Income, if filed by an organization described in IRC section 501(d) (EO submodule-Subsection 40).

      Note:

      If Schedule K-1 is attached to a Form 1065, restict the schedule.

    • Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of IRC, if filed by a private foundation.

      Note:

      Form 4720 filed by individuals or organizations other than private foundations, are not subject to disclosure provisions of IRC 6104.

    • Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax.

    • Form 8871, Political Organization Notice of Section 527 Status.

    • Form 8872, Political Organization Report of Contributions and Expenditures.

    • Form 8453-X, Declaration of Electronic Filing of Notice of Section 527 Status.

      Note:

      Form 8453-X is not imaged as of March 1, 2012.

    Note:

    The Form 5227, Split Interest Trust Information Return, is available for public inspection, but the Form 5227 is not part of the images available to the public via DVDs. EO Imaging is not required to redact or restrict when processing the Form 5227.

Forms and Attachments Open for Public Inspection

  1. Forms, Schedules and requested attachments required to be filed with certain EO returns (Forms 990, 990-EZ, 990-PF, and 990-T) are imaged and disclosed. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open On all Forms, or specified individual sections of the IRM 3.20.12.

  2. The following items are extraneous material when submitted with the return, they are not disclosed:

    • Wills, minutes of meetings, articles of incorporation etc.

    • Forms 8109 (FTD coupons)

    • Forms W-2

    • Extension of time to file, e.g., Form 8868

    • Schedules from a Form 1040 e.g., Schedule D

    • Forms 1098-C, Form 1098-E, and Form 1098-T

  3. Often organizations submit information and mark the page "NOT TO BE DISCLOSED." If the information is listed on the form, schedules and requested attachments listed as "Open for Public Inspection" it will be disclosed.

    Note:

    If you identify a Social Security Number (SSN), redact it. Although the IRS is not required to redact the SSNs, redacting it protects the holder of the SSN from possible adverse consequences by the release of personal information to the public.

  4. Form 990 was revised for tax year 2008 and subsequent. The tax year 2010 revision of Form 990 consists of 12 pages and numerous schedules. Each schedule indicates whether or not it is open for public inspection. The schedules that are open to public inspection are clearly identified in the upper right hand corner by the following statement, " Open to Public Inspection" . All other schedules are to be restricted, including, but not limited to, Schedule B.

  5. Form 990-T, Exempt Organization Business Income Tax Return, filed by IRC section 501(c)(3) organizations filed after August 17, 2006.

Forms, Attachments and Information Not Open For Public Inspection

  1. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open On all Forms, for these items which may be attached to the return as supporting documentation and are OPEN to Public Inspection:

    • Documents

    • Forms

    • Schedules

    • Required Attachments

    • Extraneous Material

  2. In general, the names and addresses of contributors to an organization other than a private foundation must not be available for public inspection.

    Note:

    Review the form, schedules and requested attachments for contributor information to be restricted/redacted. If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

    1. Names and addresses of contributors to private foundation are open to public inspection.

    2. For political organizations, names, addresses, and additional information provided on Form 8871 and Form 8872 are open to public inspection.

      Exception:

      Social Security Numbers (SSNs) must be redacted and Form 990 Schedule B must be restricted. If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

  3. TE/GE has established the policy to not include Form 990, Schedule B, that lists contributors and the amounts of contributions, with the images of the Form 990 series. Restrict the Schedule B and redact the Social Security Numbers (SSNs) on Form 990 with the 527 check box marked. If an SSN is found on the IRC 527 returns, make a screen print of the first page of the return and give to manager.

    Note:

    Review the form including attachments for contributor information to be restricted/redacted.

    Exception:

    If attached to Form 990-PF, Schedule B, is not restricted or redacted.

  4. The names, addresses, and amounts of contributions or bequests of persons who are not U.S. citizens to a foreign private foundation that received at least 85 percent of its support, other than gross investment income, from sources outside the U.S., must not be made available for public inspection. A foundation that checks box D(2) in the Form 990-PF heading generally has this status. For additional information refer to IRC 4948(b).

  5. IRS E-filed documentation that was received by the filer and attached to his or her paper filings is extraneous material and are restricted.

    Example:

    E-filed rejection slips and EF Transmission Status notification.

  6. When documents are voluntarily submitted as supporting documentation and not specifically required by a Code section other than IRC 6033, and listed in Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-3, Form 990-T Schedules and Requested Attachments Open For Public Inspection, the supporting documentation is extraneous material and is restricted.

Contributor Information Subject to Deletion

  1. Except as provided below, names and addresses of contributors ) must be redacted from public inspection. Redact contribution amounts if they can reasonably be expected to identify the contributor (which is usually not the case).

    Note:

    Review the form, schedules and requested attachments for contributor information to be restricted/redacted.

  2. To reduce the risk of inadvertent disclosure of contributor information, IRS policy is not to disclose Schedule B. When specifically requested, however, EO Photocopy will provide the Schedule B with redacted names and addresses of contributors and redacted contribution amounts if they can reasonably be expected to identify contributors.

  3. For private foundations, Schedule B information generally is open to public inspection.

    Exception:

    A foreign private foundation described in IRC 4948(b) that from the date of creation has received at least 85 percent of its support from sources outside the U.S. (generally evidenced by the checkbox in D(2) of the Form 990-PF heading). For this type of foreign foundation, contributor information (name, address, amount) is not open to public inspection if the contributor is not a U.S. citizen.

    1. See IRM 3.20.12.2.3, Forms, Attachments and Information Not Open For Public Inspection, and Exhibit 3.20.12-2, Form 990-PF Schedules and Requested Attachments Open For Public Inspection, and Exhibit 3.20.12-4, Not Open On all Forms, for other attachment guidance on what is open to public inspection.

      Note:

      Review the form including attachments for contributor information to be restricted/redacted.

  4. For IRC 527 political organizations, Schedule B of Form 990 is open to public inspection but is restricted in Imaging.

    Exception:

    Social Security Numbers (SSNs) must be redacted on all IRC 527 political organizations. If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

    1. When specifically requested EO photocopy provides the Schedule B once an organization is confirmed to be a IRC 527 organization.

    2. If determined they are not a IRC 527 organization, EO Photocopy provides a redacted Schedule B as stated in paragraph 2 above. See IRM 3.20.13, Exempt Organizations Returns Processing - Exempt Organization Photocopy Procedures, for additional instructions on this process. Contributor information and other information on Forms 8871 and 8872 is also open to public inspection. See IRM 11.3.9, Exempt Organizations.

  5. Information relating to contributions and grants made by the filing organization is open to public inspection in all cases.

Information That May Be Disclosed

  1. The statutory requirements of IRC 6104(a) of withholding certain information from documents available under that section do not apply to information that must be disclosed under IRC 6104(b). The reverse situation is also true.

    Example:

    Trade secret information that the IRS has determined should be withheld from an organization's application does not have to be withheld from public inspection if included on the form, schedule or requested attachment. Conversely, if an organization includes with its application a list of its major contributors and the organization is determined to be tax exempt, the IRS is not obligated to remove this information before making the application available for public inspection.

  2. If an organization or trust files its return, schedules or requested attachments in accordance with IRC 6033 or IRC 6034 and specifically requests that certain data included therein not be opened for public inspection, the IRS cannot comply with this demand in view of the disclosure requirements of IRC 6104(b). Therefore, any information submitted by the organization or trust that is required to be filed pursuant to IRC 6033 or IRC 6034 must be disclosed subject to the exceptions described in IRM 11.3.9, Exempt Organizations.

IRS Codes and Marks that can be Disclosed

  1. Most IRS codes and marks can be disclosed. See exceptions in IRM 3.20.12.2.7, Coded Edit Marks and Data Elements Not Open for Public Inspection, the following can be disclosed:

    • IRS Received Date

    • Document Locator Number (DLN)

    • Red, brown, orange, or blue edit perfections

    • Transcription edit mark such as ‘arrows’

    • The words Original, Final and Amended

    • Marks and stamps used by the scanning operators

    • Edit marks used by SEIN employees to indicate the return requires redaction/restriction

    • IRS stamps and employee names

      Exception:

      CI employees names can not be disclosed.

  2. If there is any doubt as to what can be disclosed, contact the TE/GE Analyst before making the document available for public inspection.

Coded Edit Marks and Data Elements Not Open for Public Inspection

  1. Redact a document that is required to be made available for inspection under IRC 6104(a) or IRC 6104(b) of any coding information that indicates specific facts about the organization's or trust's liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing.

  2. Some codes and marks used by the IRS and/or are required by IRC 6033 and IRC 6034 must be redacted before making the document available for public inspection. Do not disclose the following:

    1. IRS marks or data provided by the filer that indicate a delinquency status, Compliance or Collection activities e.g., the word delinquent stamped or written on the first page of the return, or a Form 433-A, Form 656-A or request for an installment agreement.

      Note:

      A received date "is not" an indication of delinquency status, nor are the word(s) "statute" or "statute cleared"

      .

    2. IRS marks that indicate the return is under investigation, e.g., an audit stamp or the return was secured by field employees.

    3. IRS marks that indicate a payment was received with the return, e.g., a stamped Received with Remittance, an amount written in green or purple, or a green or purple rocker.

      Note:

      The payment voucher on e-file returns are IRS generated and are restricted.

    4. The Y edit mark added to the return during Document Preparation. See IRM 3.20.12.3.13.6, Document Preparation - Editing.

    5. Condition codes "D" , "R" , "V" , or "X" , entered by IRS employees.

Creating Images — Scanning Operation

  1. IRM 3.20.12.3, Creating Images — Scanning Operation, provides instructions for making images of certain EO returns. These returns are:

    • Forms 990-PF

    • Forms 990/990-EZ

    • Forms 990/990-EZ (with 527 box checked)

    • Forms 8872

    • Form 990–T

    • Form 4720

    • Form 5227

  2. The SOI EO Imaging Network (SEIN), is a document imaging system that is used to scan and create images of specific EO returns. This is often referred to as the "front end processing" . Once a month, the returns (scanned images) that are available to the public for inspection are:

    1. Written to DVDs ("the back end processing" ).

    2. Distributed to various requestors nationwide.

      Note:

      The images have specific information redacted, restricted or sanitized.

  3. All returns/attachments that are imaged through SEIN, are available to internal customers via OL-SEIN.

    Note:

    The unredacted images on OL-SEIN are not redacted; they contain complete return information as filed.

Overview of SEIN

  1. The Imaging System is a mini system set up for user/operators to perform various processing steps through a series of templates and dialog boxes.

  2. The software program, called Kofax Capture, is used for Scanning, Quality Control (QC), Forms Processing, Validation, Verification, and Release (export of images and indexes to long-term storage).

  3. The Restricting and Quality Review (QR) steps use different, specially programmed software other than Kofax Capture.

  4. The user/operator works with the paper returns for Document Preparation (Doc. Prep.), Scanning, Re-Scanning, Quality Control, and Quality Review. The remainder of the work steps are worked using the image only.

Glossary of Terms

  1. The following table lists terms commonly used in the Imaging operation.

    Figure 3.20.12-1

    Terms Commonly Used in the Imaging Operation

    Term Description
    Alchemy The name of the software program resident on DVDs containing scanned images.
    Batch A collection of folders.
    Batch Manager Module used to control the flow of batches.
    CD ARecorder A device used to produce and duplicate the CDs.
    Contributor(s) Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies, or EOs. A contributor is a person who gave money, securities, or any other type of property to the organization either directly or indirectly for less than adequate consideration: i.e., someone who gives a complete or partial gift.
    Can be disclosed Information open for public inspection.
    Digital Video Disc (DVD) These are created based on customer requests and contain images of the returns.
    Extraneous Material Any document filed with the return other then the form, schedules and requested attachments specifically required, see Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-3, Form 990-T Schedules and Requested Attachments Open For Public Inspection. Information not clearly identified as a continuation of the form or schedule(s) or requested attachments should be placed behind the schedules and restricted. See Exhibit 3.20.12-4, Not Open On all Forms
    Expedites These are forms that are received marked as Expedites. They MUST be worked on a two day cycle.
    Fix-it An initially scanned return being fixed as a second submission.
    Folder Collection of approximately 25 documents.
    Forms Processing The OCR step is an image clean up process that includes de-speckling (removal of unwanted dots). This process is turned on manually each day and needs no operator intervention.
    Image Server Consists of image storage devices called the Optical Jukebox and a Tier II computer for storing return indices.
    Image Storage Devices Optical Jukebox that permanently stores all the return images.
    Imaging System Consists of completely integrated hardware and software running on a Local Area Network (LAN) with PC Workstations running Windows 7.
    Initial Imaging The first scanning of returns.
    Quality Control (QC) Step is used to visually inspect scanned images and edit or reorder pages or returns.
    Quality Review (QR) Step performed to ensure a quality product. It is a review of all previous functions. including quality of images, and ensures all data that is required to be restricted/redacted is properly restricted/redacted to prevent unauthorized disclosure.
    Redaction Term used to define blocking out pieces of information not open to public inspection.
    Refilm Status given to a batch in the system containing documents that have only certain pages to be scanned. Additional forms or information received that was not part of the initial imaging. These are not original filings.
    Release Process that releases the returns to the Image Storage Devices (Optical Jukebox). This process is turned on manually each day and needs no operator intervention.
    Re-scanners Consist of 17 Bowe Bell and Howell Truper 3200 flatbed scanners, and 8 Bowe Bell and Howell Truper 3210 flatbed scanners. Low-speed scanners for special scanning and Quality Control operations.
    Re-scanning Process of amending or adding an image.
    Restricting Function where Restricting and Redacting are performed. Additionally, pages can be rotated and the validation information can be changed and saved in this function.
    Restriction Term used when an entire page of information is not open to public inspection
    Scanners Consist of 5 Kodak i1860 high-speed scanners, that are used for initial scanning as well as re-image scanning.
    Scanning Process that converts paper returns into digital images. The Scan module creates open batches, allows the operator to name the batch and set or modify scan options (e.g., document orientation, single-side, etc.), and reads returns.
    Software Program Software set up for user/operators to perform different functions in the Imaging process. The Kofax Capture process was purchased to perform the Batch Manager, Scanning, Quality Control, Forms Processing, Validation, and the export of images and indexes to long-term storage. Additional software was written to perform Release, Restricting, and Quality Review.
    Supplemental information A term used to refer to non IRS created pages filed with a return that provide additional information clearly identified as a continuation of the form, it’s related schedule(s) or requested attachments. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-3, Form 990-T Schedules and Requested Attachments Open For Public Inspection. Supplemental information should be placed in order behind the applicable form or schedule, imaged and for disclosure purposes treated the same as the underlying form or schedule. Information not clearly identified as a continuation of the form or schedule(s) or requested attachments should be placed behind the schedules as extraneous material and restricted. See Exhibit 3.20.12-4, Not Open On all Forms.

    Note:

    Page(s) following the form or schedule on an e-file return are part of the form or schedule and should not be moved.

    Validation This step is the process of entering certain fields from a return that allows it to be retrieved from the database. A keyboard operator obtains this information from various parts of the return and inputs it during the Validation process. Indexes include:
    • Organization Name

    • Employer Identification Number (EIN)

    • Tax Period

    • State

    • Zip Code

    • Total Assets

    • Subsection Code

    Verification The process of checking the accuracy of a specified index. Verification is performed on the:
    • EIN

    • Tax Period

    • Organization Name

    Visually Unacceptable Refers to any page or document that has information that is cut off, illegible, too light, too dark, or missing.
    Workstations PC workstations are equipped with 24-inch monitors for viewing images.

Batch Manager Module

  1. The Batch Manager module is used to check the current status and to control the flow of batches. Batch Manager provides a summary table that displays the current status of all active batches in the Kofax Capture process.

  2. The Batch Manager module can be used to:

    • Display the summary table showing the status, form type, program, batch and folder number of all active batches.

    • Create new batches.

    • Delete existing batches.

    • Edit or view batch properties.

    • Display a batch audit and error trail.

Receipt of Work – Timeframe Guidelines

  1. See IRM 3.30.123 Processing Timeliness: Cycles, Criteria, and Critical Dates for timeliness guidelines for return imaging.

  2. Forms 990, 990-EZ, 990-PF, 990T, 4720, and 5227 initial returns are batched into folders of approximately 25 returns.

  3. Re-film returns come from several areas within the campus. The Document 7214, Refilm for Aperture Card (Tag), is only attached to original returns/documents requesting to be re-filmed. All photocopied re-filmed requests will not have the Document 7214 attached.

  4. All receipts have time frames and age criteria for processing/imaging the work.

    Note:

    Imaging’s processing must be adjusted as necessary to meet program completion date (PCD) goals.

    Aging Criteria for Imaging of Returns/Documents

    Form/Type of work Time frame - Age Criteria
    Form 990-PF receipt Imaged within 10 work days of receipt
    Form 990, 990-EZ, 990-T, 4720, 5227 - Non-Peak Season Image within 15 work days of receipt
    Form 990, 990-EZ, 990-T, 4720, 5227 - Peak Season - March - Mid-July & Dec - Mid-Jan. Image within 20 work days of receipt
    Refund Returns Image within 5 work days from receipt
    E-filed Returns Imaged within 15 work days of receipt in the OL-SEIN system (import date from SOI)

    Note:

    all filings for the year (January through December) must be imaged no later than January 7th of the following year in order to be included in the DVDs for that year.

    Refilms
    1. Must be batched and controlled within one workday of receipt and refilmed within 10 workdays.

      Note:

      When using IDRS prints to attach something to a document in Files, type the word ATTACHMENT on the IDRS screen before printing. After printing, highlight the word ATTACHMENT along with the DLN receiving the attachment. This allows Files to continue accepting IDRS prints in place of Forms 9856.

    2. During peak season:

      • March - Mid-July

      • Dec - Mid-January

        Note:

        An additional five days is added to process the refilm documents unless it is marked as an expedite.

    Refilm marked as expedite Must be refilmed within two working days and routed to files to be associated with the IDRS action form.

    Note:

    When using IDRS prints to attach something to a document in Files, type the word ATTACHMENT on the IDRS screen before printing. After printing, highlight the word ATTACHMENT along with the DLN receiving the attachment. This allows Files to continue accepting IDRS prints in place of Forms 9856.

    Form 8872 Two work days of receipt within the Imaging Unit to image the Form 8872
    Batches starting with "X" Are to be expedited on a two-day cycle
    Form 2363-A Complete Imaging process within 45 work days of receipt within the Imaging Unit
    Form 990 series returns secured by EO Compliance (Exam) Within 15 days of receipt in the Imaging Unit

Loose Unattached Documents and/or Envelopes

  1. Reassociate all unattached schedule(s), supplemental page(s) and/or envelopes separated from the original return during imaging with the original return when possible.

  2. If unable to reassociate the loose or unattached document with the original return, route the document to EO Accounts, M/S 6552 to be associated to the original return. "Annotate on the routing slip why the document is being routed and/or what action needs to be taken."

  3. If unable to reassociate loose or unattached envelopes, give the envelope to the lead or manager to be destroyed.

Initial Returns

  1. Initial returns are returns that are received for the first time from Extracting. These returns are batched and routed to the Imaging area. If the returns have remittance, Extracting routs to Deposit and Deposit routs to the Imaging area.

  2. The instructions for imaging "Initial" Returns are different from the instructions for imaging Reimage returns and Fix-its. Refer to imaging reimaged returns/documents for reimaging procedures.

  3. See IRM 3.20.12.3.8, Imaging Amended returns, for procedures on imaging Amended returns.

Control and Routing for Initial Returns
  1. All initial returns are batched and controlled on the Batch/Block Tracking System (BBTS).

  2. When a batch of work is received, prepare a log sheet with the program number, batch number, date, and volume (Batch Transmittal).

  3. Each batch of work is routed through Document Preparation (Doc. Prep.), Scanning, Quality Control, Validation, Verification, Reassociation, Restricting (restricting function on public disclosed returns), and Quality Review.

  4. When a folder of returns is completed through the various steps, the system automatically releases each folder to the next step.

  5. When all folders in a batch have completed all steps of the imaging process, the batch is released on BBTS.

Processing Batches of E-Filed Returns Imported into SEIN

  1. Imaging receives ed-filed Form 990/990-EZ/990-PF from the Data Management Division (DMD) Developer to be imported into SEIN. Forms 990-N are sent on DVD, therefore they are excluded from the e-filed import into SEIN.

  2. Take these steps to process a batch of e-Filed EO returns:

    1. Look in Batch Manager for a batch whose name starts with ‘EFILE 990’. It should be in Quality Control/Rescan.

    2. Open the batch in Quality Control/Rescan.

    3. Check the number of documents in the batch. Normally, there are 30 documents per batch.

    4. Check the documents to make sure the schedules are in the correct order.

      Note:

      Restrict any blank pages.

    5. Rotate landscape documents, when needed. If the e-file imaged pages are poor quality, contact DMD and the SPP Analyst with oversight of Imaging for correction. If after contact the quality cannot be improved, continue with process and disclose as applicable.

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

      Note:

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

    7. Proceed with Validation. See IRM 3.20.12.3.23, Validation.

    8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    9. Perform Verification.

    10. Release the batch.

    11. Open the batch in Restricting.

    12. Follow all IRM procedures for redacting and/or restricting a paper filed return.

      Note:

      Only the return, schedules and requested attachments will be made available to the public, all extraneous material included with the return will be restricted. See Exhibit 3.20.12-1 through Exhibit 3.20.12-4.

    13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    14. Perform Quality Review.

Imaging Amended Returns

  1. Treat and process an amended return as an initial/original filing. Do "NOT" process an Amended Return as a Re-Film.

  2. If you receive an amended return from Accounts Management and the return:

    1. Has a DLN but no "scan stamp" , follow the instructions within the remarks field on the Form 12634.

    2. Has no DLN and no scan stamp, follow procedures for Imaging an initial/original filing.

Refilm

  1. Refilm is performed when additional forms or information are received that were not part of the initial imaging. See table below for examples of refilms

    Example of Refilm
    Missing schedules the filer provided after the initial return was filed, such as Schedule B, Schedule A, etc.
    Missing signature.

    Note:

    Do not refilm the signature page on the correspondence if original return was signed.

    Correspondence for Schedule B check box.

    Note:

    See IRM 3.20.12.3.9.2, Refilming Letter 2694C - Form 990 - Request for Missing Information (2008 and subsequent), and IRM 3.20.12.3.9.3 , Refilming Letter 2695C - Form 990-EZ - Request for Missing Information (2008 and subsequent).

    A change to the EIN, name, tax period, or sub-section IRC 527

    Note:

    This type of re-film request will come from EO Entity.

    :

  2. These returns are not refilms:

    1. A return that has never been through the Imaging system is not imaged as a refilm. Treat it as an original return.

      Example:

      Form 990 when a Form 990-EZ was filed in error.

    2. Amended returns submitted by the filer are not a refilm. Process them as an original filing.

    3. A return, if not part of the returns that are imaged through the SEIN process in IRM 3.20.12.3, Creating images - Scanning Operation.

  3. Requests for refilming returns/documents come primarily from EO Accounts and Error Resolution (ERS)/Rejects.

  4. EO Entity request include the following forms:

    • 8872

    • 990 filed by a POL IRC 527

      Note:

      The request is generally to refilm the document to correct the EIN or Entity information.

  5. If you receive a refilm request as a photocopy, documents are to come from the sender with Doc Preparation completed, use OFP Code for type of return being refilmed, IRM 3.20.12.1.2, General Guidelines.

  6. A copy of the 1st page of the return must to be attached to the refilm documents. If the first page of the original return is not available, a modified print of BRTVU, or another approved IDRS prints must be attached to the front of the information requesting to be refilmed.

  7. The BRTVU print must be thoroughly edited and contain only the EIN, tax period, subsection code, form and entity information.

    Note:

    Subsection is only required if it is an index field for that return.

  8. If any other IDRS print such as ENMOD, BMFOL, or INOLES are used in place of BRTVU, they must be thoroughly edited and contain only the EIN, tax period, subsection code, form, and entity information.

    Note:

    Subsection is only required if it is a index field for that return.

  9. If refilms are received with missing/incorrect information or are illegible they are to be rejected back to the originator indicating reason, such as what is missing and/or incomplete. If the refilm is from EO Accounts, reject it back to EO Accounts P&A Point of Contact at M/S 2100 not to the originator.

  10. Restrict page 1 of the return and prints of IDRS attached to the front of the information requesting to be refilmed.

Control and Routing of Refilms
  1. Returns that need to be refilmed are mailed to the Imaging Unit from other areas of the campus.

  2. Separate refilms by form type, batched and controlled on BBTS within one day of receipt within the Imaging Unit.

  3. Each batch of work will is Document Prepared (Doc. Prep.), Scanned, Quality Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality Reviewed (QR).

  4. When a block of returns is completed through the various steps, the system releases each block to the next step.

  5. After completion, proceed as follows:

    Routing of Refilms

    Received From Form Type Then
    Error Resolution Section (ERS)/Rejects 990-PF

    Note:

    If live return/document

    Send to Files M/S 6729
    Error Resolution Section (ERS)/Rejects Photocopied reimage request Destroy photo copy request
    EO Accounts Photocopied reimage request
    Destroy photo copies
    EO Accounts if original document with a DLN route to files
    EO Entity Photocopied re-image request. Destroy photo copies


  6. Process all refilm requests within the following timeframes:

    Timeframes for Refilms

    Type of refilm request Request received from Number of work days Imaging must complete refilm process
    990-PF Error Resolution Section (ERS) 10 from Imaging receive date, except during March and December peak, then it is 15 .
    990 & 990-EZ Error Resolution Section (ERS) 10 from Imaging received date, except during March and December peak, then it is 15.
    5227 & 4720 Error Resolution Section (ERS) 10 from Imaging received date, except during March and December peak, then it is 15.
    All non-expedite refilm requests EO Accounts 10 from Imaging receive date, except during March and December peak, then it is 15.
    F8872 and F990 filed by a POL IRC 527 EO Entity 10 from Imaging receive date, except during March and December peak, then it is 15.
    Expedites all areas 2 from Imaging receive date


Refilming Letter 2694C - Form 990 - Request for Missing Information (2008 and subsequent)
  1. The filer receives Letter 2694C if they filed the original return without a Schedule B attached and did not check the return check box stating that a Schedule B is not required.

  2. Letter 2694C:

    1. Asks the filer to check the box indicating if the organization is not required to file the Schedule B with the return.

    2. Instructs the filer to sign the declaration at the end of the Letter 2694C.

  3. If the filer is required to file a Schedule B the letter instructs them to complete the Schedule B and attach it to the Letter 2694C.

  4. Follow these refilming procedures for the Letter 2694C in the table below:

    Refilming 2698C

    Letter 2694C received back from filer with Refilm And
    Schedule B completed and attached Schedule B, do not image the Letter 2694C

    Note:

    Declaration signature page may be left open for public inspection.

    Follow procedures for imaging, redacting and/or restricting the schedule B
    Box checked indicating Schedule B is not required Letter 2694C do not redact or restrict the Letter 2694C, unless filer has annotated on the Letter 2694C information that is required to be redacted, such as information that can not be disclosed. The letter provides relevant information that would have been open to public inspection on the Form filed initially.


Refilming Letter 2695C - Form 990-EZ - Request for Missing Information (2008 and subsequent)
  1. The filer receives Letter 2695C if they filed the original return without a Schedule B attached and do not check the box stating that a Schedule B is not required.

  2. The filer is:

    1. Asked to check the box indicating if the organization is not required to file the Schedule B with the return.

    2. Instructed to sign the declaration at the end of the Letter 2695C.

    .

  3. If the filer is required to file a Schedule B the letter instructs them to complete the Schedule B and attach it to the Letter 2695C.

  4. The following table lists the refilming procedure for the Letter 2695C:

    Refilming 2695C

    Letter 2695C received back from the filer with Refilm And
    Schedule B completed and attached Schedule B, do not image the Letter 2695C

    Note:

    Declaration signature page may be left open for public inspection.

    Follow procedures for imaging, redacting and/or restricting the schedule B.
    Box checked indicating Schedule B is not required Letter 2695C Do not redact or restrict the Letter 2695C, unless filer has annotated on the Letter 2695C information that is required to be redacted, such as information that can not be disclosed. The letter provides relevant information that would have been open to public inspection on the Form filed initially.


Refilming Letter 2696C X - Exempt Organization Miscellaneous Forms Request for Missing Information
  1. The filer receives Letter 2696C X if they filed the original return without a signature. Letter 2696C X:

    1. Asks the filer to sign the declaration at the end of the Letter 2696C X and return the letter.

    2. Requests the Form 990-T filer for missing Form 8941, if filed to claim the IRC 45R credit.

    .

    Note:

    Form 990-T filed only to claim the IRC 45R credit and the attached Form 8941 is not refilmed.

  2. The following table lists the re-filming procedure for the Letter 2696C X:

    Refiliming 2696C

    Letter 2696C X is sent to the filer for And received back from the filer Refilm And
    A disclosable return, such as Form 990, Form 990-PF, and Form 990-T 501(c)(3). with the declaration completed and attached Letter 2696C X redact the letter except the declaration.
    A return that is not disclosed to the public on DVDs, such as Form 5227, Form 4720 and Form 990-T non 501(c)(3). with the declaration completed and attached Letter 2696C X no redaction is needed.
    Form 8941 for a Form 990-T filed to claim the IRC 45R credit along with their normal filing with Form 8941 Form 8941 and Letter 2696C X restrict Letter 2696C X, and Form 8941.

    Note:

    Declaration signature page may be left open for public inspection.


Refilming Letter 2697C - Form 990-PF - Request for Missing Information
  1. The filer receives Letter 2697C if the original return is identified during processing as needing additional information. The filer is asked to:

    1. Sign the declaration at the end of the Letter 2697C.

    2. Return the letter with the requested information.

    Note:

    All attachments other than missing form pages, schedules, and requested attachments are considered extraneous information and are restricted. See Exhibit 3.20.12-1 through Exhibit 3.20.12-4.

  2. The following table lists the re-filming procedure for the Letter 2697C:

    Refilming 2696C

    Letter 2697C is sent to the filer for And received back from the filer with the declaration completed and Refilm And
    is for a disclosable Form 990-PF return check box indicating that the organization is not required to file a Schedule B. Letter 2697C redact the letter except the declaration and the box showing the statement indicating that the Schedule B is not required.
    is for a return that is not disclosed to the public on DVDs, such as Form 5227, and Form 4720.

    Note:

    Letter 2699C should only be used for the Form 990-PF. Therefore it would be very rare to see it attached to a return other than the Form 990-PF.

    additional documents required attached Letter 2697C no redaction is needed.


Refilming Letter 2698C - Form 990 - Request for Missing Information (2007 and prior)
  1. The filer receives Letter 2698C if they filed the original return without a Schedule B attached and do not check the check box stating that a Schedule B is not required.

    Note:

    All attachments other than missing form pages, schedules, and requested attachments, are considered extraneous information and are restricted. See Exhibit 3.20.12-1 through Exhibit 3.20.12-4.

  2. The filer is:

    1. Asked to check the box indicating if the organization is not required to file the Schedule B with the return.

    2. Instructed to sign the declaration at the end of the Letter 2698C.

  3. If the filer is required to file a Schedule B the letter instructs them to complete the Schedule B and attach it to the Letter 2698C.

  4. The following table lists the re-filming procedure for the Letter 2698C:

    Refilm 2698C

    Letter 2698C received back from the filer with Refilm And
    Schedule B completed and attached Schedule B, do not image the Letter 2698C follow procedures for imaging, redacting and/or restricting the schedule B.
    Box checked indicating Schedule B is not required Letter 2698C do not redact or restrict the Letter 2698C, unless filer has annotated on the Letter 2698C information that is required to be redacted, such as information that can not be disclosed. The letter provides relevant information that would have been open to public inspection on the Form filed initially.


Refilming Letter 2699C - Form 990-EZ - Request for Missing Information (2007 and prior)
  1. The filer receives Letter 2699C if the original return is identified during processing as needing additional information. The filer is asked to:

    1. Sign the declaration at the end of the Letter 2696C.

    2. Return the letter with the requested information.

  2. The following table lists the refilming procedure for the Letter 2699C:

    Refilm 2699C

    Letter 2699C is for And received back from the filer with the declaration completed and Refilm And
    A disclosable Form 990-EZ return the check box indicating that the organization is not required to file a Schedule B. Letter 2699C redact the letter except the declaration and the box showing the statement indicating that the Schedule B is not required.
    A return that is not disclosed to the public on DVDs, such as Form 5227, and Form 4720.

    Note:

    Letter 2699C should only be used for the Form 990-EZ therefore it would be very rare to see it attached to a return other than the Form 990-EZ.

    additional documents required attached Letter 2699C no redaction is needed.


Refilming Letter 3734C - Form 990/990-EZ - Correspondence Issues
  1. The filer receives Letter 3734C from EO Accounts for additional correspondence issues. The filer is asked to:

    1. Sign the declaration at the end of the Letter 3734C.

    2. Return the letter with the requested information.

  2. The following table lists the refilming procedure for the Letter 3734C:

    Refilm 3734C

    Letter 3734C And Refilm And
    is for a disclosable Form 990/990-EZ return received back from the filer with the declaration completed the check box indicating that the organization is not required to file a Schedule B. Letter 3734C redact the letter except the declaration and the box showing the statement indicating that the Schedule B is not required.


Refilming Letter 3735C - Form 990-T and 1120POL- Correspondence Issues
  1. EO Accounts sends Letter 3735C to the filer for additional correspondence issues.

    Note:

    All attachments other than missing form pages, schedules, requested attachments, and/or signatures are considered extraneous information and will be restricted. See Exhibit 3.20.12-1 through Exhibit 3.20.12-4.

  2. The following table lists the refilming procedure for Letter 3735C:

    Refilm 3735C

    Letter 3735C is for a And Refilm And
    Disclosable Form 990-T return received back from the filer Letter 3735C Image and restrict the letter.

    Note:

    All attachments other than missing form pages, schedules, requested attachments, and/or signatures are considered extraneous information and will be restricted.

    .

    Note:

    Declaration signature page may be left open for public inspection.

    Form 990-T that is not disclosable received back from the filer Letter 3735C Image, do not restrict or redact letter.


Refilming Letter 3736C - Form 990-PF - Correspondence Issues
  1. EO Accounts sends Letter 3736C to the filer for additional correspondence issues. The filer is asked to:

    1. Sign the declaration at the end of the Letter 3736C.

    2. Return the letter with the requested information.

    Note:

    All attachments other than missing form pages, schedules, requested attachments, and/or signatures are considered extraneous information and are restricted. See Exhibit 3.20.12-1 through Exhibit 3.20.12-4.

  2. The following table provides the refilming procedure for the Letter 3736C:

    Refilm 3763C

    Letter 3736C And Refilm And
    is for a disclosable Form 990-PF return received back from the filer with the declaration completed Letter 3736C redact the letter except the declaration.


Imaging Form 990 series returns Secured by EO Compliance (Exam)

  1. EO Compliance agents secure original Form 990 series returns from filers that require imaging.

  2. Do not send these returns through processing after being imaged as Compliance has already established an account through substitute for return (SFR) procedures and adjusted that account with the necessary changes from the secured original return.

  3. To avoid routing and processing these original returns unnecessarily, EO Compliance agents write wording across the top similar to "Amended return secured by TE/GE" and the date, photocopy the original return within one day of receipt and route the same day to the Exam single point of contact (SPOC), M/S 1114.

  4. The Exam SPOC will verifies the quality of the photocopy is acceptable for imaging and sends directly to the Imaging day shift manager the same day:

    • Form 12634 (green routing slip) with
      "Attention Imaging Team 8" , mail stop 6058

    • Exam Cover sheet attached to each photocopy with the following wording:
      "IMAGE REQUEST
      This is a copy of an original return secured by EO Exam and not imaged.
      Please image and destroy copy.
      If you have any questions, contact: EO Exam EO FAST team M/S 1114 801–620-3287 "

    • Photocopy of original Form 990 series return.

    Note:

    Exam agents and SPOC do not stockpile these photocopies but will send the same day to ensure there is no delay of the images being made available for public inspection

  5. If the photocopy quality is unacceptable to produce a quality image, reject the photocopy back to the Exam SPOC, M/S 1114, indicating the reason, such as "poor quality for Imaging" .

  6. If the photocopy quality is acceptable for imaging, follow established original return instructions in IRM 3.20.12 for imaging that Form 990 series form.

    Note:

    These returns have never been through the Imaging system and must be treated as original returns. All attachments other than missing form pages, schedules, requested attachments, and/or signatures are considered extraneous information and are restricted. See Exhibit 3.20.12-1 through Exhibit 3.20.12-4.

Control and Routing of Form 990 series returns Secured by EO Compliance (Exam)
  1. EO Compliance (Exam) photocopies and mails secured returns that need to be imaged the Imaging Team 8.

  2. Separate secured returns from other original returns and batched by individual form type, batched and controlled on BBTS within one day Imaging Unit receipt. See IRM 3.20.12.1.2(5) for OFP and program codes.

  3. Each batch of work is Document Prepared (Doc. Prep.), Scanned, Quality Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality Reviewed (QR).

  4. When a block of returns is completed through the various steps, the system releases each block to the next step.

  5. After completion, proceed as follows:

    Secured Returns

    Received From Form Type Then
    EO Compliance (Exam) Any Form 990 series photocopied Destroy photocopy request and copies and delete from BBTS.


  6. See the following time frames required to image all Form 990 series returns Secured by EO Compliance (Exam):

    Time Frame Secured Returns

    Type of Secured Image request Request received from Imaging process Must be completed
    All Form 990 series returns secured by EO Compliance (Exam) EO Exam Compliance (Exam) 15 work days from Imaging receive date.


Form 990-EZ Filed in Lieu of Form 990-N

  1. Examples of why a filer cannot file an electronic Form 990-N without IRS help include:

    • The Form 990-N system is not allowing the filer to submit their filings

    • EO Submodule is not established

    • Filer has no access to a computer

  2. When a filer is unable to file an electronic Form 990-N, they may send in a paper Form 990/990-EZ, and cross out the "990-EZ or 990." on the top of the form and write "Form 990-N" , "could not access the 990-N system" or similar wording, anywhere on the form. Send these returns to Entity at Mail Stop 6273, to establish the Form 990-N electronically for them. Do not image Substitute Forms 990-N. All Form 990-Ns must file electronically.

Fix-its

  1. Fix-its are errors identified after the return is sent to the release function and before the document leaves the Imaging Unit. An example of an error corrected using the Fix-it process would be a poor quality image.

Controlling and Processing Fix-its
  1. The return must be deleted from the system and reprocessed. Do not process it using the refilm procedures. The entire return must be reprocessed.

  2. Returns that need to be fixed due to processing imaging errors are batched within their own new batch or inserted into an established batch of work that contains the same form type. A Fix-it return is neither counted as a new return or as a receipt. Taking another count for the return results in counting one return twice.

  3. Each return must be Document Prepared (Doc. Prep.), Scanned, Quality Controlled (QC), Validated, Verified, Reassociated, Restricted, and Quality Reviewed (QR).

  4. When a batch has completed the various steps, the system automatically releases each batch to the next step.

Document Preparation

  1. It’s important to prepare the return for scanning because properly performed, this step can ensure efficiency through the remaining processes.

  2. During this step scanning operators:

    1. Annotate edit marks throughout the return. Exhibit 3.20.12-6, Required - Imaging Edit Marks.

    2. Review the entity and subsection code.

    3. Identify items not open for public inspection.

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

Document Preparation — General Information
  1. Numbering helps in reassociation of rejected documents and during QR, should a return require additional scanning or if information is not clear.

    1. Number all returns and their respective envelopes in the lower right hand margin.

    2. If there is no envelope, but there are other items needing reassociation after imaging, number those items accordingly.

    3. If multiple returns were shipped in one envelope, write the number and alpha character (e.g., 1a, 1b, 1c and so on), on the returns.

    4. Ensure anything not scanned is attached to the envelope for reassociation later. This includes forms listed in the table below, requests for acknowledgment of receipt, and check stubs.

      Note:

      Do not image IRS General Instructions, when they can be easily removed from the return package, and can be attached to the envelope for later association.

    5. Keep envelopes and other information not scanned in proper order for reassociation.

    6. If a return is missing the first page, the return is unprocessable. See IRM 3.20.12.3.13.5, Unprocessable Return .

  2. VERIFY the return has a nine digit Employer Identification Number (EIN), a primary name, and a valid state.

  3. If primary name is missing, place the document in the Entity basket and route to EO Entity for additional research.

    Note:

    Do not edit missing information from other documents within the submission. EO Entity will research for missing data.

  4. If EIN is missing, incomplete, or is invalid, (e.g., less than nine digits, incorrect format, etc.) place the document in the Entity basket and route to EO Entity for additional research.

    Note:

    Do not edit missing incomplete or invalid information from other documents within the submission. EO Entity will research for data.

  5. If a remittance is discovered, immediately take the complete return to the manager.

  6. The originally filed return may have amended returns attached. If this is the case, image the amended return per all imaging guidelines, but do not image the copy of the original.

  7. These forms are not part of the current imaging process:

    • Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

    • Form 1023, 1023-EZ, 1024, and 1028, Application for Recognition of Exemption

    • Form 1040, Individual Income Tax Return

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-POL, U.S. Income Tax Returns for Certain Political Organizations.

    • Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under section 4953

    • State Tax Returns

    If returns are originals, they may be separated during pipeline processing and routed as required. If attached, see IRM 3.20.12.2.3, Forms, Attachments and Information Not Open for Public Inspection, and Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open On all Forms, for imaging and redacting/restricting procedures.

  8. Detach returns with an original signature. Do not detach a return used to supplement or support the return to which it is attached to (e.g., Form 3800 is attached to a 990-T, Form 1041-A attached to a 5227, Form 2220 is attached to a 990-PF). Edit the received date of the return on the detached document. Continue Document Preparation of the return from which the attachment was separated.

  9. Detach all original attachments, see Exhibit 3.20.12-8Attachment Routing Guide.

  10. If you receive an original/amended return with a CP 259 A through CP 259 G attached that has not previously been worked by the Entity unit before to receipt in Imaging:

    • Pull return

    • Do Not Image

    • Route to Entity M/S 6273 via Form 3210

    • Annotate in the remarks that a TDI notice is attached

  11. Complete the following document preparation:

    1. Indicate/annotate "Return Scanned" and the date.

    2. Remove all staples.

  12. Only the Form, Schedules and requested attachments are disclosed everything else is considered extraneous material, and is restricted.

    Example:

    Brochures, pamphlets, Form 8913 and other materials the EO has filed.

  13. See Exhibit 3.20.12-9Example Scenarios and Appropriate Actions to Take for examples of scenarios that may be received in Imaging and the appropriate action to take.

IRC 45R, Small Business Credit Form 990T
  1. Taxpayers may be entitled to request a refundable tax credit allowed under IRC 45R, small business credit.

  2. The IRC 45R credit can be identified by one or more of the following:

    1. Wording similar to “45R Only” written at the top of Form 990-T or attachments

    2. Form 8941, Credit for Small Employer Health Insurance Premiums, is attached

    3. Lines 44f (2010 form revision, dollar amount must be present) and any combination of lines 45, 48, or 49 contains a dollar entry.

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡

  3. Taxpayers may file Form 990-T to claim:

    1. Only the IRC 45R small business credit (may be combined with BUWH).

    2. The IRC 45R small business credit in conjunction with their normal annual filing.

  4. If Form 990-T is filed ONLY for the IRC 45R small business credit (and/or combined BUWH), pull the return and do not image or stamp as imaged. Pull the return out of the batch, place in the tub located in the day shift manager's office labeled "45R credit" , to be batched in BBTS using route 17, batch ID 6, and routed daily to Entity.

  5. If Form 990-T is filed and includes the IRC 45R small business credit, image and process per Form 990-T procedures.

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

    Exception:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

Unprocessable Return
  1. An unprocessable EO return is any of the following:

    • A return with completely illegible entries.

    • A return missing page one, with no available entity data to index.

    • A return from foreign and U.S. Possession organizations with no amounts converted to U.S. currency or written in numerical characters.

  2. Take these steps:

    1. Do not image the return.

    2. Do not stamp the return indicating that it was scanned.

    3. Pull the return and place in the front of the batch.

    4. Route the unprocessable return(s) to Code & Edit with the other processed returns in the batch.

Frivolous Return
  1. A frivolous argument is used to express dissatisfaction with the substance, form or administration of tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, examples shown in IRM 25.25.10Frivolous Return Program.

  2. If the return is a potentially frivolous return, follow these steps:

    1. Do not image the return.

    2. Do not stamp the return indicating that it was scanned.

    3. Pull the return, flag it as a potentially frivolous return and place it in the front of the batch.

    4. Route the frivolous return(s) to Code & Edit with the other processed returns in the batch.

  3. Do not consider returns having only zeros, no entries, blank, or indicating "None, Not Liable" , etc., with no evidence of a frivolous argument as frivolous returns.

  4. Code & Edit routes the potentially frivolous return to the Frivolous Filer Program where Exemption Organization Compliance Area (EOCA) will determine if the return is indeed a frivolous return. If EOCA determines that the return should be processed, they return it to Imaging for normal processing.

Document Preparation - Editing
  1. Write all edit marks on the bottom right margin of the page in purple ink, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Often, an EO submits a form, schedule or attachment that is skewed, or is a poor photocopy. These are referred to as "poor quality" . Edit a single check to the bottom of the page that is affected.

  3. On Forms 990-EZ, 990 with 527 box checked and 8872, check for SSN redaction. If the return requires no further action in Restricting the document can then be closed during Restricting.

  4. On Forms 990, 990-EZ, 990-PF, 990 with 527 box checked and 8872 if the form itself has pages with issues requiring action in Restricting, edit "G#" ; G indicates "go to" and the # represents the page needing the work.

    Example:

    A "G3" is edited on the bottom of the first page. During restricting, go to page 3 and redact the material that can not be disclosed.

  5. If no zip code or zip code is less than five digits, research the zip code directory and annotate the correct zip code.

    Note:

    If the zip code belongs to a foreign address, no additional research is required.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  7. On Form 990, if a Schedule H is attached to paper returns, edit the letter "H" in the bottom right margin (not applicable on e-file returns) for ease of identification and indexing.

Reimages
  1. The minimum requirements for reimaging a document are the following:

    1. Page one of the return or IDRS print (preferably BRTVU).

    2. Reimage pages (i.e., pages, schedules and requested information missing from initial filing).

  2. On Forms 990, 990–EZ, and 990-PF, if the additional information received from EO is a signature jurat (declaration), scan the jurat. The signature is imaged and disclosed.

  3. If there is no blue tag attached to an original return/document:

    1. Check for a "scan" stamp.

    2. If there is no "scan" stamp, scan the entire document.

    3. If a "scan" stamp is present, return to originator of the request.

    4. If the entire return needs to be rescanned, circle out the stamp or annotate with a single "X" .

  4. Organize the additional information in the following order:

    1. Page one of the return or the IDRS BRTVU print;

    2. Return pages organized in sequential order;

    3. Schedule A in sequential order (Forms 990 and 990-EZ ONLY);

    4. Schedule B in sequential order (Forms 990, 990–EZ, and 990-PF ONLY);

    5. Supplemental information .

      Note:

      Extraneous material is restricted.

  5. If reimaging requirements are not met, route the return back to the originator for clarification.

Form 990

  1. Form 990 was redesigned for Tax Year (TY) 2015. The Form 990 core form consists of 12 pages and numerous schedules, no additional schedules were added. The schedules that are open to public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection."

  2. The revised 2015 Form 990 includes the following schedules:

    • Schedule A, Public Charity Status and Public Support

    • Schedule B, Schedule of Contributors

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule J, Compensation Information

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

  3. Arrange/organize the revised and non-revised Form 990 return pages in the following order:

    • Return pages organized in sequential order

    • Schedule A, Public Charity Status and Public Support

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule F-1, Continuation Sheet for Schedule F

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule I-1, Continuation Sheet for Schedule I

    • Schedule J, Compensation Information

    • Schedule J-1 & J-2, Continuation Sheet for Schedule J

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule N-1, Continuation Sheet for Schedule N

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

    • Schedule R-1, Continuation Sheet for Schedule R

    • Requested attachment.

      Example:

      List of affiliations on a partial group return, Amendments for name change and/or reasonable cause statement.

    • Schedule B, Schedule of Contributors

    • All extraneous material. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open On all Forms.

      Note:

      Page(s) following the form or schedule on an e-file return are part of the form or schedule. Do not move them. The Mef platform only allows filers to efile three years, the current year and two prior years, Imaging will not see the 2008 revision in the efiled batches.

Form 990-EZ

  1. Form 990-EZ was redesigned for Tax Year (TY) 2008. The revised Form 990-EZ core form consists of four pages and includes various schedules.

  2. The schedules that are open for public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection" .

  3. Arrange the Forms 990-EZ in the following order:

    1. Return pages organized in sequential order

    2. Schedule A, pages in sequential order

    3. Schedule C

    4. Schedule E

    5. Schedule G

    6. Schedule L

    7. Schedule N

    8. Schedule O

    9. Requested attachments.

      Example:

      Amendments for name change and/or reasonable cause statement. See Exhibit 3.20.12-1.

    10. Schedule B, sequential order

      Note:

      Schedule B may have any number of pages. Assemble all similar pages together.

    11. All extraneous material. See Exhibit 3.20.12-1 and Exhibit 3.20.12-4.

      Note:

      Page(s) following the form or schedule on an e-file return are part of the form or schedule. Do not move them. The Mef platform only allows filers to efile three years, the current year and two prior years, Imaging will not see the 2008 revision in the efiled batches.

Form 990-PF

  1. Arrange/organize the Forms 990-PF return in the following order:

    1. Return pages in order.

    2. Schedule B in order.

      Note:

      Schedule B may have any number of pages. Assemble all similar pages together.

    3. All requested forms and attachments.

      Note:

      Supplemental information clearly identified as a continuation of the form, schedule(s) or requested attachments should be placed in order behind the applicable form, schedule or requested attachment. See, Exhibit 3.20.12-2.

    4. All extraneous material. See Exhibit 3.20.12-2 and Exhibit 3.20.12-4.

      Example:

      Forms not open to the public such as Form 1042-S and Form 2220.

      Note:

      Page(s) following the form or schedule on an e-file return are part of the form or schedule. Do not move them. The Mef platform only allows filers to efile three years, the current year and two prior years, Imaging will not see the 2008 revision in the efiled batches.

Form 990-T

  1. Arrange return pages organized in order, pages one through four.

    1. Arrange the pages sequentially.

    2. All requested forms and attachments.

    3. All extraneous information. See Exhibit 3.20.12-3 , Form 990-T Schedules and Requested Attachments Open For Public Inspection, and Exhibit 3.20.12-4.

      Note:

      Supplemental information clearly identified as a continuation of the form, schedule(s) or requested attachments should be placed in order behind the applicable form, schedule or requested attachment. See, Exhibit 3.20.12-3.

  2. If Form 990-T is filed claiming only one or any combination of the Back-up Withholding (BUWH), and/or IRC 45R credit, pull the return, do not image, and do not stamp as imaged. See IRM 3.20.12.3.13.2, IRC 45R, Small Business Credit Form 990-T, for additional TETR and IRC 45R identification and routing instructions.:

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡

  3. If the Form 990-T is filed and includes the TETR, BUWH, or IRC 45R Small Business Credit, image the return.

Form 4720

  1. Arrange return pages in order.

  2. Arrange the pages sequentially with supplemental information following the form.

Form 5227

  1. Arrange return pages in order.

  2. Arrange the pages sequentially with supplemental information following the form.

Amended Statute Period EO Returns

  1. The Receipt and Control (R&C), Extracting area receives and identifies Statute period returns. If one is missed and imaging identifies it as a statute period amended EO return and not cleared by the Statute Unit, route the return to the Statute Unit to be statute cleared.

  2. Statute Unit sends the returns via Form 12547-A to the Imaging Unit to be imaged. Statute must annotate the following information on the Form 12547-A for each return:

    • EIN

    • Name Control

    • Tax Period

    • MFT

  3. The Imaging Team acknowledges receipt of the statute-cleared returns by returning a copy of the Form 12547-A to the original M/S 6741 within 10 days of receipt.

  4. Process the returns per procedures outlined in IRM 3.20.12.

  5. After the amended return is imaged, the statute-period amended EO return will be routed to EO Accounts M/S 6552 via Form 12547-A for resolution.

  6. Annotate the following information on the Form 12547-A for each return:

    • EIN

    • Name Control

    • Tax Period

    • MFT

  7. If EO Accounts doesn’t receive the acknowledgment copy 10 days, the originator must contact the Lead of EO Accounts and obtain a copy. All statute-period amended EO returns routed to EO Accounts must be accounted for and acknowledged it was received.

Scanning

  1. The Scanning process captures images from paper returns for release to the public and internal use.

Quality Control/Rescanning

  1. The "Quality Control" module is used to visually inspect scanned images (compared to paper document) for errors and to rescan those that are incorrect.

  2. Rescanning function MUST only be done on a workstation that is attached to a scanner.

  3. The operator uses the documents and the imaged return to verify that all pages are:

    • Scanned correctly.

    • Positioned correctly.

    • In the correct order.

      Note:

      If any data is missing from the image, the document must be rescanned.

  4. At the Quality Control stations documents can be created or split.

  5. In addition, documents and pages can be:

    • Rejected

    • Un-rejected

    • Rotated

    • Deleted

    • Replaced

    • Inserted

Validation

  1. Validation is the process of entering descriptive information associated with a return for later retrieval from the database. The operator obtains information from various parts of the return that include the following:

    • EIN

    • Tax Period

    • Organization Name

    • State

    • Zip Code

    • Subsection Code (Forms 990 and 990-EZ, ONLY)

    • Total Assets (Forms 990, 990-PF, 990-EZ, and 5227 ONLY)

    • Total Tax on Form 4720

    • Gross Income on Form 990-T

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

    • Schedule H attached (Form 990)

    Note:

    Returns filed electronically only require input of the EIN, organization name abbreviations/corrections, and OFAC information. Remove special characters, update PTA/PTO information as needed and only include the word "The" if it is associated with only one other word, see IRM 3.20.12.3.23(4)(g), (j), (m), & (n). All other descriptive information automatically populated will be accepted without inputting or reviewing it for accuracy.

    Note:

    Accept pre-populated State or ZIP if available, and State and ZIP is blank on return.

  2. Enter the Employer Identification Number (EIN).

    1. A valid EIN consists of 9 digits in the following format: NN-NNNNNNN.

    2. If EIN is missing, invalid, or incomplete, delete and route to EO Entity M/S 6054.

  3. Enter the Tax Period Ending. The Tax Period Ending is the month and year the accounting period ends. The filer's tax period may be less than but not more than 12 months. A calendar year return ends in December. A fiscal year ends in any month other than December.

    1. Correct the tax period to a six digit number.

    2. The first four digits represent the year, the last two digits represent the month (YYYYMM).

      Example:

      A calendar year 2017 return, has a tax period of 201712. A fiscal year 2017 return ending in May has a tax period of 201705.

    3. If the return contains a preprinted label, it contains the year and month ending. This is a six digit field. If there is a change to a preprinted label, or the taxpayer indicates a different tax period ending, use taxpayer intent. The taxpayer may write the tax period under the return title. If another IRS office edits the tax period ending, use the edited tax period ending date.

  4. Enter the Primary Name Line. Use abbreviations only if the name line exceeds the maximum characters allowed per field. The name line is captured as the filer submits the return with the following exceptions,

    1. If the EO used an "&" (ampersand) enter "and" . If the EO used "and" , enter " and" .

    2. Do not abbreviate anything beyond the abbreviations listed in Exhibit 3.20.12-5,. Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds the maximum characters allowed per field.

    3. Do not space before or after a hyphen. If the filer shows a space before and/or after the hyphen, omit the hyphen.

    4. Do not double space.

    5. Do not use single or double quotes, periods or commas in the name line.

    6. Do not input an apostrophe, do not space for the apostrophe. Example, if the name is O'Brien, you would enter the name as OBrien.

    7. Omit all other special characters such as, #, ?,

    8. If the special character "&" is part of the name line, spell out the special character.

      Example:

      For example: Name line is: Store & Foundation, the name line would be input as Store and Foundation.

    9. Always include Union, Post or Club numbers on the name line.

    10. Only include the word "The" if it is associated with only one other word.

      Example:

      The EO name shown on the return is "The Group." Both words would be included as the primary name. However, if the EO name on the return was "The First Group" only, " First Group" would be included as the primary name.

    11. If the first name line includes donor numbers, account numbers, or contract numbers, do not include.

      Example:

      "8256972 Trust for May Flower" or "First Bank FBO May Flower 158935" . The numbers should not be included in the primary name line.

    12. "Formerly known as" (FKA), Attention (ATTN), "In care of" (C/O), "%" , or "Doing Business As" (DBA), and the name that follows is a secondary sort line for Entity Perfection. This information should not be included in the primary name line.

      Exception:

      "Doing Business As" (DBA) and the name that follows, does not need to be removed when pre-populated on e-file returns.

    13. If the name is a Parent Teacher Association (PTA), enter PTA then school name.

      Note:

      If PTA is at the end or in the middle of the name, move it to the beginning of the name. For example, May Flower PTA would be PTA May Flower.

    14. If the name is a Parent Teacher Organization (PTO), enter PTO then school name.

      Note:

      If PTO is at the end or in the middle of the name, move it to the beginning of the name. For example, May Flower PTO would be PTO May Flower.

  5. "DO NOT" abbreviate words in the Name Line unless it is one of the exception cases above, or the name line exceeds the amount of allowed character per field.

  6. Enter the State Code

    1. Use the United States Postal Service approved abbreviations for States and the District of Columbia.

    2. If no state is found, enter "ZZ" .

  7. Enter the ZIP Code which consists of 5 or 9 digits. If the zip code:

    1. Belongs to a foreign address, enter five zeros.

    2. Is not listed, research the Zip Code directory and enter the correct zip code

    3. Is less than five digits, research the Zip Code directory and enter the correct zip code.

    4. Is more than five but less than nine, enter the first five digits.

    5. Is more than five and more than nine, enter the first five digits.

    6. Cannot be found and no state is found, enter "ZZ" and five zeros.

  8. For Forms 990 and 990-EZ, enter SUBSECTION CODE

    1. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in item J), use the SS on the preprinted label or the INOLES print.

    2. Valid entries for 501(c) returns are blank, or 01 through 27. If unable to determine SS from return, enter blank. If filer indicates a "0" treat as a blank.

    3. Follow table below for SS Code.

    Subsection Codes

    If Then
    4947 91
    501(d) 40
    501(e) 50
    501(f) 60
    501(k) 70
    501(n) 71
    527 82
    529 81


  9. For Forms 990, 990-EZ, 990-PF, and 5227, enter the Total Assets. For Form 990-T, enter Gross Income and Total Tax for Form 4720. See IRM 3.20.12.3.24., Index Fields Per Form, for index fields per form.

    1. If the total assets is a negative number, input as a negative.

      Example:

      This may be indicated as -2000, (2000), [2000], or >2000<.

    2. Do not use dollar signs or commas.

    3. If the asset line is blank, input zero.

    4. Do NOT input total assets edited by IRS.

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  11. Form 990, enter "Y" in the index field if a Schedule H is attached to the return. This field will default to "N " and can be skipped if there is no Schedule H attached to the return. See IRM 3.20.12.3.24., Index Fields Per Form.

Index Fields Per Form

  1. Refer to table below for index fields on Form 990 per version.

    Form 990 Index Fields

    Version EIN Tax Period Organization Name State Zip Code Subsection Code Total Assets ≡ ≡ Schedule H
    2005, 2006, and 2007 Line D Line A Block C Block C Block C Line J Line 59B "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Schedule H is attached
    2008 -2016 Line D Line A Block C Block C Block C Line I Line 20 - End of Year "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Schedule H is attached


  2. Refer to table below for index fields on Form 990-EZ per version.

    Form 990-EZ Index Fields

    Version EIN Tax Period Organization Name State Zip Code Subsection Code Total Assets ≡ ≡ ≡ ≡ ≡
    2005-2016 Line D Line A Block C Block C Block C Line J Line 25B "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


  3. Refer to table below for index fields on Form 990-PF per version.

    Form 990-PF Index Fields

    Version EIN Tax Period Name of Foundation State Zip Code Subsection Code Total Assets ≡ ≡ ≡ ≡ ≡ ≡
    2005 -2016 Line A Top of Page Block directly above Line G Block directly above Line G Block directly above Line G Line H Page 2 line 16C "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


  4. Refer to table below for index fields on Form 990-T per version.

    Form 990-T Index Fields

    Version EIN Tax Period Organization Name State Zip Code Gross Income
    2005 - 2016 Line D Top of page one Block directly to the right of Line A Block directly to the right of Line A Block directly to the right of Line A Pg. 1 Part 1 Line 13 Column A


  5. Refer to table below for index fields on Form 4720 per version.

    Form 4720 Index Fields

    Version EIN Tax Period Organization Name State Zip Code Total Tax
    2005 Pg. 1- Top right hand side Pg. 1 - Line 1 Pg. 1 - Line 2 Pg. 1 - Line 4 Pg. 1 Line 4 Pg. 1 Part II-B Line 2
    2006 - 2016 Pg. 1- Top right hand side Pg. 1 - Line 1 Pg. 1 - Line 2 Pg. 1 - Line 4 Pg. 1 Line 4 Pg. 2 Part II-B Line 2


  6. Refer to table below for index fields on Form 5227 per version.

    Form 5227 Index Fields

    Version EIN Tax Period Name of Trust State Zip Code Type of Entity Total Assets
    2005, 2006 Line A Top of page one Entity block on page 1 Entity block on page 1 Entity block on page 1 Block B Page 2 line 37B
    2007 -2016 Line A Top of page one Entity block on page 1 Entity block on page 1 Entity block on page 1 Block B Page 3 line 50B


Rejecting Documents

  1. If an image of a document is not correct, or if the document does not meet imaging criteria, the document will be rejected back to the Quality Control station for corrections. Pages may also be deleted during validation using "Batch Editing."

  2. If Form 990 was imaged in error, the images for the return must be deleted from the system.

Verification

  1. This step is the process of checking the accuracy of a specified index. The operator reenters the EIN, Tax Period, and Organization Name.

Reassociation

  1. After the returns have completed either Rescan or Verification, reassemble the folders of paper documents.

  2. Associate the returns with the correct envelopes and/or attachments and staple securely.

  3. If Form 5800 edit sheet is part of the filing, move it to the left side of the return, under the entity section, and staple securely.

  4. Refer to IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting, for proper procedures to attach envelopes to the back of the returns or documents.

Release (Processing within the system)

  1. The Release process releases the documents to the image storage devices. This process is turned on manually each day and performs automatically.

  2. The process needs to be monitored on Batch Manager for errors.

Redaction/Restriction Procedures

  1. A document that is required to be made available for inspection under IRC 6104(a) or IRC 6104(b) must be redacted (sanitized) of any coding information that indicates specific facts about the organization's or trust's liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing. This also includes any other internal processing forms or work papers that IRS employees prepared that would reveal information that can not be disclosed under IRC 6104.

  2. The Restricting function is used to identify any information Not Open for Public Inspection.

  3. EO Returns that are not processed through the "Restricting" function are:

    • 4720

    • 5227

    • 990-T - non-501(c)(3) returns

  4. Form 4720 can be disclosed if it is either:

    1. Attached to Forms 990–PF as supporting documentation.

    2. Filed with Form 990/990–EZ with the 527 box checked.

  5. E-filed documentation that the filer received and attached to his or her paper filings are considered extraneous material and is imaged but must be restricted/redacted.

    Example:

    Examples of documentation that may be attached are: e-filed rejection slips and EF Transmission Status notification.

  6. You may leave coding information added to the first page of the return that doesn't indicate specific facts about the organizations' or trusts' liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number (DLN)) on the document. If you have any doubt in this regard, the IRS employee should contact the servicing Disclosure Office before making the requested information available for inspection.

  7. Redact the following coding information, which is written or stamped on the first page of the return and required by IRC 6033 and IRC 6034, before making the documents available for inspection:

    1. Condition codes "D" , "R" , "V" , "X"

    2. Payment received

      Note:

      The payment voucher on e-file returns are IRS generated and are restricted.

    3. Delinquent return code

    Note:

    See IRM 3.20.12.2.6, IRS Codes and Marks that can be Disclosed, and IRM 3.20.12.2.7, Coded Edit Marks and Data Elements Not Open for Public Inspection, for editing that can be open to public inspection and those that must be redacted.

  8. Contributor names and addresses and some contribution amounts must be redacted from certain returns before the returns are open to public inspection.

    Note:

    Review the form including schedules and requested attachments for contributor information to be restricted/redacted.

  9. In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for public inspection.

    1. Except as noted,(12) below, names, and addresses of contributors to private foundations are open to public inspection.

    2. For political organizations, names, addresses, and additional information provided on Form 8871 and Form 8872 are open to public inspection. Refer to IRM 11.3.9, Disclosure of Official Information - Exempt Organizations, for additional information.

  10. To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) established the policy to not include Schedule B. Completely restrict Schedule B except for Form 990-PF.

    Note:

    Restrict Schedule B attached to Form 990 and Form 990-EZ with the 527 box checked. Review the form including schedules and requested attachments for contributor information labeled as Schedule B, to be restricted/redacted.

  11. Information on grants and contributions the filing organization makes by listing on a return is not considered to be information about contributions and is open to public inspection. These are the EO’s expenses. You can distinguish them from contributions received based on the line number below:

    1. Form 990 (rev. 2008 and subsequent), expenses are shown on Lines 13 through 19 or Lines 13-17 (rev. 2007 and prior)

    2. Form 990-EZ (all revisions), expenses are shown on Lines 10 through 17

  12. The names, addresses, and amounts of contributions or bequests of persons who are not US citizens to a foreign private foundation that from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the US (see IRC 4948(b)), shall not be made available for public inspection, a foundation that checks box D(2) on the Form 990-PF

  13. For additional information see IRM 3.20.12.2.4 , Contributor Information Subject to Deletion..

Form 990-T Redacting Procedures
  1. Form 990-T and related schedules or attachments that pertain to tax on UBIT, filed by 501(c)(3) organizations, must be made available for public inspection by the IRS (The Tax Technical Corrections Act of 2007, amended section 6104(b)). This provision is effective for returns filed after August 17, 2006, the date of enactment of the Pension Protection Act of 2006, PL. 109-280 (PPA).

  2. These forms are not open to public inspection:

    1. Forms 990-T filed before August 17, 2006.

    2. Forms 990-T filed by organizations other than section 501(c)(3).

    .

  3. The Form 990–T must meet the following criteria to be open for public inspection:

    1. SS is a 501(c)(3) organization

    2. Form 990-T filed after August 17, 2006

    3. "Form 990-T not filed solely to claim a credit that does not relate to unrelated business income tax, including: Telephone Excise Tax (TETR) credit, Back-up Withholding (BUWH) credit, IRC 45R Small Business Credit, Credit for Small Employer Health Insurance Premiums, or Work Opportunity Tax Credit (WOTC)

      Note:

      If filed claiming only one credit/refund or a combination of TETR, BUWH, IRC 45R Small business Credit, and/or WOTC, the return is considered filed solely for the purposes of claiming a credit/refund and is not available for public inspection or disclosure.

  4. All information included with Form 990-T and related schedules can be disclosed with the exception of a limited number of forms. See Exhibit 3.20.12-3 and Exhibit 3.20.12-4

  5. Form 990-T 501 (c)(3) images are available on DVD beginning with PY 2009.

Quality Review

  1. The Quality Review step ensures each process of the program is completed to the highest quality possible.

  2. This includes viewing all pages to ensure that required data is restricted/redacted, preventing un-authorized disclosure issues.

  3. The QR function can correct these errors:

    1. Errors made during Validation

    2. Errors made during Restricting

  4. Errors made during Quality Control cannot be corrected in the Quality Review function. When these errors are found:

    1. Pull the paper return

    2. Route for correction.

  5. Sometimes returns are imaged that should not have been imaged but this is not discovered until it reaches the Quality Review function. For example, a return for a statute year that was not cleared. If this is the case:

    1. Delete the image from the system,

    2. Pull the hard copy document from the folder,

    3. Circle out all stamps indicating the return was scanned, or use a single "X"

    4. Route the filing to the Statute Unit for clearance.

  6. If an error occurs because the document separator sheet was not recognized, this is cause for deletion. In this case:

    1. Delete the image from the system,

    2. Pull both hard copy paper returns from the folder,

    3. Merge the documents back through the entire Imaging Process.

Imaging Political Organization Forms 990/990-EZ with the 527 Box Checked, and 8872

  1. Political Organizations must file an electronic Form 8871 in order to be a tax exempt political organization.

  2. Do not scan Form 8871. Route Form 8871 to the Entity Unit to take the appropriate account action.

  3. Some Political Organizations that have submitted a Form 8871 may be required to submit Forms 990/990-EZ, and/or 8872.

  4. Imaging will perform Document Preparation, Scanning, Validation, Restricting and Reassociation on all Political Organization Forms.

  5. Form 8453-X must be submitted after the electronic submission to authenticate the electronic filing.

    Note:

    As of March 1, 2012, Form 8453-X will not be imaged including refilms.

Control and Routing Form 8872 and 990 with the 527 Box Checked
  1. Forms 8872 are batched and controlled on the Batch/Block Tracking System (BBTS).

  2. Timeliness guidelines are found in IRM 3.30.123, Work Planning and Control - Processing Timeliness: Cycles, Criteria and Critical Dates.

  3. Each batch of work will be routed through Document Preparation, Scanning, Rescan, Validation, Restricting and Reassociation.

  4. Form 8872 and 990 with the 527 Box Checked must be imaged separately under its' respective programs.

Document Preparation Form 8872 and 990 with the 527 Box Checked
  1. Verify the organization name is present on the front of the return. Verify a month has been edited if "f" through "h" are marked on the return. If not, route to Entity.

  2. If EIN or organization name is not present, route to Entity. If multiple EIN's are present, give to your Manager or Lead to investigate.

  3. Do Not Scan IRS Letter 3406.

  4. Separate Forms if found together.

  5. Indicate "Scanned" or "Filmed" and Date stamp the return.

  6. Number all returns and their respective envelopes in the lower right hand margin.

  7. Remove all staples.

  8. Arrange/organize the revised and non-revised Form 990 return pages in the following sequential order:

    • Return pages organized in sequential order

    • Schedule A, Public Charity Status and Public Support

    • Schedule C, Political Campaign and Lobbying Activities

    • Schedule D, Supplemental Financial Statements

    • Schedule E, Schools

    • Schedule F, Statement of Activities Outside the United States

    • Schedule F-1, Continuation Sheet for Schedule F

    • Schedule G, Supplemental Information Regarding Fund-raising or Gaming Activities

    • Schedule H, Hospitals

      Note:

      More than one Schedule H may be attached to a return, keep pages in order per Schedule H.

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.

    • Schedule I-1, Continuation Sheet for Schedule I

    • Schedule J, Compensation Information

    • Schedule J-1 & J-2, Continuation Sheet for Schedule J

    • Schedule K, Supplemental Information on Tax Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, Non-Cash Contributions

    • Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets

    • Schedule N-1, Continuation Sheet for Schedule N

    • Schedule O, Supplemental Information to Form 990

    • Schedule R, Related Organizations and Unrelated Partnerships

    • Schedule R-1, Continuation Sheet for Schedule R

    • Requested attachment.

      Example:

      List of affiliations on a partial group return, Amendments for name change and/or reasonable cause statement. See Exhibit 3.20.12-1.

    • Schedule B, Schedule of Contributors

    • All extraneous material. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open On all Forms.

      Note:

      Page(s) following the form or schedule on an e-file return are part of the form or schedule and should not be moved. The Mef platform only allows filers to efile three years, the current year and two prior years, Imaging will not see the 2008 revision in the efiled batches.

  9. Organize Form 8872 into the following order:

    1. Organize pages in numerical order.

    2. Supplemental Information

      Note:

      Supplemental information clearly identified as a continuation of the form, schedule(s) or requested attachments should be placed in order behind the applicable form, schedule or requested attachment.

      .

  10. Review form and attachments for Social Security Numbers (SSN) and Form 990 Schedule B for restriction or redaction.

Scanning Political Organization Forms
  1. Scan Prepared Documents.

  2. Ensure all images are of good quality and all information is legible.

Validation Forms 8872
  1. Index the following fields:

    1. EIN.

    2. Name of organization.

    3. Type of return.

    4. Month.

    5. Year

    6. Change of address, if indicated.

    7. Final report, if indicated.

Reassociation of Political Organization Forms
  1. Associate document with its respective envelope.

  2. Place staple in the left hand corner of return.

Redaction/Restriction Procedures of Political Organization Forms
  1. All Social Security Numbers (SSNs) must be redacted.

    Note:

    If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

  2. All Form 990 Schedule B must be restricted.

Imaging Form 2363-A

  1. Form 2363-A is used by Taxpayer Service, Examination, Technical personnel and Campus Entity Control personnel to make entity changes that include EOMF data. The Form 2363-A is received from EO Entity.

  2. The Imaging process for Form 2363-A is to be completed within 45 workdays of receipt within the Imaging Unit.

  3. All time required to process Form 2363-A is reported under 550-13105.

  4. Below are the index fields on Form 2363-A.

    • Employer ID Number (EIN)

    • Primary Name

    • New Gen

      Note:

      If New Gen is not available, use the From Gen or the Old Gen as the index field.

  5. The Form 2363-A is treated as classified waste after the data is verified and the Imaging process is completed.

Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection

The following forms, schedules and requested attachments will be disclosed to the public.

Form/Document Information Action
990 Return of Organization Exempt Form Income Tax Image
990-EZ Short Form Return of Organization Exempt from Income Tax Image
IRS Schedules

Note:

Non-IRS schedules or supplemental information are considered extraneous material.

All Form 990/990-EZ schedules.

Note:

Schedule B is restricted and not open to the public.

Image
Subordinate Listing

Note:

Form 990 only.

Subordinate list for Group Return: Line Ha is yes but Hb is no. Image
  • Amendment to the articles of incorporation and filing with the appropriate state authority

  • Amendment to the trust instrument

  • Amendment of the articles of association

Name changed Image
Reasonable Cause Statement If not filed by the due date filer will attach a statement giving reasons. Image
All other attachments Extraneous Material Image and restrict

Form 990-PF Schedules and Requested Attachments Open For Public Inspection

The following forms, schedules and requested attachments will be disclosed to the public.

Form/Document Information Action
990-PF Return of Private Foundation Image
Schedule B Schedule of Contributors Image

Note:

If D-2 Box is checked image and restrict.

Form 990-T Exempt Organization Business Income Tax Return Image

Note:

Only 501(c)(3) organizations will be disclosed to the public. If not 501(c)(3) image and restrict.

All filer created schedules and statements requested by the line items Image
All other attachments Extraneous Material Image and Restrict

Form 990-T Schedules and Requested Attachments Open For Public Inspection

The following forms, schedules and requested attachments will be disclosed to the public.

Form/Document Information Action
990-T Exempt Organization Business Income Tax Return Image

Note:

Only 501(c)(3) organizations will be disclosed to the public.

Form 1041 Schedule D Capital Gains and Losses Image
Form 1041 Schedule I Alternative Minimum Tax - Estates and Trusts Image
Form 1120 Schedule D Capital Gains and Losses Image
Form 1122 Authorization & Consent of Subsidiary Corporation to be included in a Consolidated Income Tax Return Image
Form 1139 Corporation Application for Tentative Refund Image
Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains Image
Form 3800 General Business Credit Image
Form 4136 Credit for Federal Tax Paid on Fuels Image
Form 4562 Depreciation and Amortization (Including Information on Listed Property) Image
Form 4626 Alternative Minimum Tax - Corporations Image
Form 8801 Credit For Prior Year Minimum Tax-Individuals, Estates, and Trusts Image
Form 8949 Sales and Other Dispositions of Capital Assets Image
Form 8873 Extraterritorial Income Exclusion Image
Form 8827 Credit For Prior Year Minimum Tax - Corporations Image
Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit Image
Form 8902 Alternative Tax on Qualifying Shipping Activities Image
Form 8912 Credit to Holders of Tax Credit Bonds Image
All filer created schedules and statements requested by the line items Image
All other attachments Extraneous Material Image and Restrict

Not Open On all Forms

The following attachments will be not be disclosed and/or imaged.

Form/Document Action
State Tax Returns, included all attachments or schedules. Do Not image - staple and attach to the envelope prior to imaging the return
IRS Prepared Returns Do Not Image
Substitutes for Returns (SFR) Do Not Image
Reprocessible Returns Do Not Image
Secured Delinquent Returns Imaged and all marks indicating the return was secured or delinquent must be redacted.
Dummy Returns Not imaged
Certified Mail Receipts (originals or copies) Not imaged - staple and attach to the envelope prior to imaging the return
Cover sheets, such as fax cover sheets and address cover sheets Not imaged - staple and attach to the envelope prior to imaging the return
Internally prepared documents Not imaged - staple and attach to the envelope prior to imaging the return
Form Instructions Not imaged - staple and attach to the envelope prior to imaging the return
IRS Edit Sheets Not imaged - staple and attach to the envelope prior to imaging the return
IRS routing slips Not imaged - staple and attach to the envelope prior to imaging the return
Post it notes Not imaged - staple and attach to the envelope prior to imaging the return
Letter asking for acknowledgment of receipt Not imaged - staple and attach to the envelope prior to imaging the return
Sign Here stickers Not imaged - staple and attach to the envelope prior to imaging the return
Multiple returns attached in reference to Carryforward/back

Note:

The multiple returns would not be separated from return

Image and treat as original returns, restricting or redacting any item as need.
Contributor/Donors names and addresses

Note:

Contributors may be individuals, fiduciaries, partnerships, corporations, associations, trusts, government agencies, or exempt organizations. A contributor is a person who gave money, securities, or any other type of property to the organization, either directly or indirectly. These are persons who have contributed gifts to the organization.

Note:

Review the form, schedules and requested attachments for contributor information to be restricted/redacted.

Image and restrict - 990, 990-EZ or 990-T Only

Note:

During the scanning operation, Schedule B, contribution amounts and/or related information are restricted/redacted. However, contribution amounts will be provided by EO Photocopy when specifically requested, unless such amounts could reasonably be expected to identify a contributor.

Application Pending, or similar wording listed on the top of the front page indicating a determination application is pending.

Note:

Wording listed anywhere else on the return or attachments will not be redacted.

Image and redact.
Automatically Revoked, Status 97, or similar wording listed on the top of the front page indicating a revocation.

Note:

Wording listed anywhere else on the return or attachments will not be redacted.

Image and redact on Form 990, 990-EZ, 990-PF only
Social Security Numbers (SSNs) on IRC 527 returns listed any where on the form or attachments.

Note:

If an SSN is found on the IRC 527 returns make a screen print of the first page of the return and give to manager.

Image and redact on Form 8872, 990 and 990-EZ with 527 Box Checked only.

Note:

Form 990 Schedule B must be restricted if attached to any IRC 527 organization.

Social Security Numbers (SSNs) on non-IRC 527 returns listed any where on the form or attachments. Image and redact.

Note:

Although the IRS is not required to redact the SSNs, the redaction of an SSN, protects the holder of the SSN from possible adverse consequences by the release of personal information to the public.

IRS Coding indicating the return is under investigation. Image and redact.
IRS Coding indicating a payment was received with the return.

Note:

The payment voucher on e-file returns are IRS generated and are restricted.

Image and redact.
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Abbreviations for Commonly Recurring Words. Abbreviations must only be used if the name line exceeds the maximum characters allowed per field.

Abbreviations for Commonly Recurring Words
agency/agencies AGCY Home Owners Association HOA
agricultural/agriculture AGRI Industrial INDI
Alumni ALUM Industry/Industries IND
Amalgamated AMAL Incorporated INC
American/s AMER Information INFO
Association/s ASSN Institute/s INST
Associates/Associated ASSOC International INTL
Auxiliary/
Auxiliaries
AUX Insurance INS
Avenue AVE Irrevocable IRREV
Apartments APT Junior/s JR
Beneficiary BNFRY Legion/s LGN
Benevolent BEN Library/Libraries LIBR
Building/s BLDG Manufacturing MFG
Campaign CMPG Management MGMT
Cemetery Cem Medical MED
Center/s CTR Memorial/s MEM
Charitable CHAR Ministry/Ministries MNSTR
Charitable Remainder Annuity Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRAT Mountain MTN
Charitable Lead Annuity Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLAT Non-exempt Charitable Trust NECT
Charitable Remainder Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRT National/s NATL
Charitable Remainder Unitrust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CRUT Organization/s
Organizational
ORG
Charitable Lead Trust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLT Parent Teacher Association PTA
Charitable Lead Unitrust

Note:

Spell out completely if there is enough space available. If sufficient space is not available then and only then abbreviate

CLUT Parent Teacher Organization PTO
Circle /Circles CIR Partner PTR
Coalition COAL Partnership PTRSP
College/s COLL Political Action Committee PAC
Committee/s COM Representative REPR
Commission/s COMM Republican REP
Community/Communities COMN Research RES
Company/Companies CO Resource/s RSC
Cooperative/Co-operative COOP Retirement RTMT
Corporation/s CORP Revocable REV
Council/s COUN Rotary ROT
County/Counties CNTY Remainder REM
Credit Union CU Saint/s ST
Democrat/Democratic DEM Scholarship/s SCHOL
Department/s DEPT Senior/s SR
Development/s/
Developmental
DEV Service/s SVC
District/s DIST Special/s SPC
Doctor/s DR Street/s STR
Education/Educational ED Society/Societies SOC
Elementary/Elementaries ELEM Student/s STU
Employee/s EMP Testamentary TEST
Enterprise/s ENT Technology TECH
Estate/s EST Trust/s TR
Endowment/s END Trustee TTEE
Environment/Environmental ENVI Under the Will of / Under Will UW
Electrical ELEC United States US
Family/Families FAM University/Universities UNIV
Federation/s FED Veteran/s VET
For the Benefit of FBO Veterans for Foreign War VFW
Foundation/s FDN Voluntary Employee Benefit Association VEBA
Fund/s FD Volunteer VOL
Fraternal FRTL Young Men's Christian Association YMCA
Fraternity FRAT Young Women's Christian Association YWCA
Group/s GRP
Government/Governmental GOV
Historic/Historical HIST
Hospital HOSP

Required - Imaging Edit Marks

CODE INTENT/PURPOSE
G# Indicates the form has information requiring attention during the Restricting function. (G# = Go to Page NN e.g. G12)

Note:

# Indicates the page number for the edited page.

H Schedule H attached to return.
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EO Subsection Codes

Subsection Code Classification Code Type of Exempt Organization IRC Code
01 1 Governmental Instrumentality IRC 501(c)(1)
02 1 Title holding corporation IRC 501(c)(2)
03 1 Charitable corporation IRC 501(c)(3)
03 2 Educational organization IRC 501(c)(3)
03 3 Literary organization IRC 501(c)(3)
03 4 Organization to prevent cruelty to animals IRC 501(c)(3)
03 5 Organization to prevent cruelty to children IRC 501(c)(3)
03 6 Organization for public safety testing IRC 501(c)(3)
03 7 Religious organization IRC 501(c)(3)
03 8 Scientific organization IRC 501(c)(3)
04 1 Civic league IRC 501(c)(4)
04 2 Local association of employees IRC 501(c)(4)
04 3 Social welfare organization IRC 501(c)(4)
05 1 Agricultural organization IRC 501(c)(5)
05 2 Horticultural organization IRC 501(c)(5)
05 3 Labor organization IRC 501(c)(5)
06 1 Board of trade IRC 501(c)(6)
06 2 Business league IRC 501(c)(6)
06 3 Chambers of commerce IRC 501(c)(6)
06 4 Real estate board IRC 501(c)(6)
07 1 Pleasure, social and recreation club IRC 501(c)(7)
08 1 Fraternal beneficiary society or association IRC 501(c)(8)
09 1 Voluntary employees' beneficiary association Non-Governmental IRC 501(c)(9)
09 2 Voluntary employees' beneficiary association Governmental IRC 501(c)(9)
10 1 Domestic fraternal society and association IRC 501(c)(10)
11 1 Teachers retirement fund association IRC 501(c)(11)
12 1 Benevolent life insurance association IRC 501(c)(12)
12 2 Mutual ditch or irrigation company IRC 501(c)(12)
12 3 Mutual or cooperative telephone company IRC 501(c)(12)
12 4 Organization like those on three preceding lines IRC 501(c)(12)
13 1 Burial association IRC 501(c)(13)
13 2 Cemetery company IRC 501(c)(13)
14 1 Credit union IRC 501(c)(14)
14 2 Other mutual corporation or association IRC 501(c)(14)
15 1 Mutual insurance company or association other than life/marine IRC 501(c)(15)
16 1 Corporation financing operation IRC 501(c)(16)
17 1 Supplemental unemployment benefit Trust or plan IRC 501(c)(17)
18 1 Employee funded pension trust created before June 25, 1959. IRC 501(c)(18)
19 1 Post or organization of war veterans IRC 501(c)(19)
20 1 Legal service IRC 501(c)(20)
21 1 Black lung benefit trust IRC 501(c)(21)
22 1 Multi-employer pension plan IRC 501(c)(22)
23 1 Veterans association founded before 1880. IRC 501(c)(23)
24 1 Trust described in IRC § 4049 of ERISA IRC 501(c)(24)
25 1 Title holding company for pensions, etc. IRC 501(c)(25)
26 1 State sponsored high risk health insurance organization IRC 501(c)(26)
27 1 State sponsored workers' compensation insurance IRC 501(c)(27)
28 1 National Railroad Retirement Investment Trust IRC 501(c)(28)
29 1 Co-op health insurance issuer IRC 501(c)(29)
40 1 Apostolic and religious organization IRC 501(d)
50 1 Cooperative hospital service organization IRC 501(e)
60 1 Cooperative service organization of operating education organization IIRC 501(f)

Attachment Routing Guide

Attachment (Form/document)
Note: Only detach if the return is an original
Form received that has the attachment Detach Action
Form 990 series All Yes If an original return, detach and image
Form 1023, 1024, or 1028, Application for Recognition of Exemption All Yes, if the signature is an original, otherwise leave attached If signature is an original route to CSPC
201 W Rivercenter Blvd.
Attn: EP/EO Determinations
Team 31404
Covington, KY 41011
Form 1120-POL 990 / 990–EZ & 990–T Yes If an original return, do not image. Route to processing
Form 4720 - Return of Certain Excise Taxes on Charities and other Persons under Chapters 41 and 42 of the IRC All that have an original signature Yes If original return, with a signature, detach and image. When attached to Form 990-PF, however, an image of Form 4720 is included in the Form 990-PF, as it is open to public inspection in such case. See Treas. Reg. 1.6033-2(j)."CAUTION: note: When detaching Form 4720 from any other form make sure you also detach any applicable statements or attachments relating to Form 4720
Form 5227 - Split Interest Trust Information Return All Yes If original return, detach and image.

Example Scenarios and Appropriate Actions to Take

If Then
Form 990-EZ is submitted by the filer and converted to a Form 990 by IRS do not image the converted return.
an amended return is received and is attached to an original return review each return to determine if a scanned stamp is present. If no scan stamp is present on the amended return follow 3.20.12.3.8, and image as a new return. Amended returns may be attached to a copy of the originally filed return. If this is the case, image the amended return per all imaging guidelines, but do not image the copy of the original.
an amended return is received and is not attached to an original return and not stamped with the scan stamp image amended return following amended return instructions in IRM 3.20.12.3.8, Imaging Amended Returns.
both Form 990-EZ and Form 990 are received from the filer and both are original returns and have not been imaged (no scanned stamp present) detach and image both Form 990-EZ and Form 990 as originals under the appropriate program code.
the filer sends a copy of a return (electronically filed or paper) to Rejects and Rejects forwards the copy to Imaging do not image, forward to department manager for resolution.
CIS return is received treat as a live return and image.
SMIP return is received do not image. A SMIP return is a return that is printed off of the OL-SEIN system (already imaged, SMIP prints on the document when printed from SEIN by Accounts Management)
amended return is received from Accounts Management image following IRM 3.20.12.3.8, Imaging Amended Returns. If you receive amended returns treated as a refilm forward to the department manager for resolution.