3.20.13 Exempt Organizations Photocopy Procedures

Manual Transmittal

November 18, 2020

Purpose

(1) This transmits revised IRM 3.20.13, Exempt Organization Returns Processing, Exempt Organizations Photocopy Procedures.

Material Changes

(1) 3.20.13.1.4(1) Second and Third Bullet - Updated Form 2860 and Form 4506-A title name.

(2) 3.20.13.2.5(1) - Figure 3.20.13-1, Removed Alchemy from the Glossary of Terms.

(3) 3.20.13.2.5(1) - Updated OL-SEIN to SEIN Research by removing OL (Online) in Glossary of terms and throughout IRM.

(4) 3.20.13.3(1) Note - Revised “batching mail clerk” to reference clerk.

(5) 3.20.13.3(1) - See table for changes on Figure 3.20.13-2 through Figure 3.20.13-6.

Figures Reasons
Figure 3.20.13-2 Updated title by removing “for Clerk”
Figure 3.20.13-2, Step 1-8 Updated “Step” column from alpha to numbers
Figure 3.20.13-2, Step 1 Removed Form 4506-A title
Figure 3.20.13-2, Step 2 Revised Instructions for better understanding
Figure 3.20.13-2, Step 3 Updated to include all media and non-media types
Figure 3.20.13-2, Step 3 Removed Note and made it a see Figure 3.20.13-5
Figure 3.20.13-2, Step 3 Updated Note to remove Form 2860 title
Figure 3.20.13-3 Updated title by removing “for Clerk”
Figure 3.20.13-4 Updated Form 1028 title
Figure 3.20.13-4 Updated Form 4506-A, line 9 items to an alpha list
Figure 3.20.13-5 Removed 4th column and combined information with third column, combing calendar days or business days.
Figure 3.20.13-5 Added a row to include information for Reimbursable Photocopy Fees for Media.
Figure 3.20.13-6 Add header row to include steps and instructions
Figure 3.20.13-6 Updated “Step” column from alpha to numbers
Figure 3.20.13-6, Step 5 Added IRM reference 3.20.13.3(4)

(6) 3.20.13.3.2 - Updated title from “Responsibilities” to “Other Types of Requests” and revised instructions.

(7) 3.20.13.3.2 - Removed Figure 3.20.13-7.

(8) 3.20.13.3(4) - Revised for better understanding.

(9) 3.20.13.4 - Bullet list is now in table format for better understanding.

(10) 3.20.13.4.1(1) 3rd Exception - Updated IRM reference to 3.20.13.4.10.

(11) 3.20.13.4.2(7) - Updated IRM reference to 3.20.13.4.11.

(12) 3.20.13.4.7 - This section was revised for clarification. Removed (1) and (2). Paragraph (3) and (4) are now (1) and (2).

(13) 3.20.13.4.10 - Removed subsection Requests for Form 990 Series Returns.

(14) 3.20.13.5 - How Requests Are Received has been moved to this subsection

(15) 3.20.13.5.1 - EOPC - Filling Requests For Public Inspection has been moved to this subsection.

(16) 3.20.13.5.3.1(1)Table - Updated If/Then table for Initial Research to separate instructions for electronic and paper filed returns.

Row Reasons
3 Clarified instructions for electronically filed returns.
4 Added instructions for paper filed returns.

(17) 3.20.13.5.4(1) - Figure 3.20.13-16 updates to Types of Requests and Actions to Take, see table.

Row Reasons
4 Added to include instructions on telephone inquiries for rules and regulations governing exempt organizations.
13 Revised for better understanding of requests for Schedule B filed with Form 4720. Form 5227, and Form 8886-T.
14 Revised for better understanding of requests for Schedule B filed with Form 990 or Form 990-EZ with the 527 box checked.
15 Revised for better understanding of requests electronically filed and not on SEIN.
16 Added Reminder for research of prior or current status 97.
16 Revised for better understanding of requests requiring a paper copy ordered from files using ESTAB.
20 Updated Figure 3.20.13-15 to Figure 3.20.13-14.

(18) 3.20.13.5.4.1 - Removed subsection Exempt Application, Determination Letter and bylaw Requests.

(19) 3.20.13.5.4.1(4) - Removed Figure 3.20.13-19.

(20) 3.20.13.5.4.1(8) - Note was removed.

(21) 3.20.13.5.4.4(1) - Updated If/Then chart for better understanding.

(22) 3.20.13.5.7(1) - Removed second bullet - Alchemy Format.

(23) 3.20.13.5.7(8) - Update reference to IRM 3.20.13.3.

(24) Exhibit 3.20.13-1 - Updated reference to IRM 3.20.13.4.10.

(25) Exhibit 3.20.13-7 - Updated instructions and put into table format.

(26) All dates have been changed to reflect January 01, 2021.

(27) Various grammatical and editorial, dates and link changes made throughout the IRM.

(28) Incorporated all IPU's issued in 2020.

Effect on Other Documents

This supersedes IRM 3.20.13, dated November 26, 2019.
Interim guidance is incorporated from IRM Procedural Updates (IPU), 20U0005, 20U0179, 20U0291.

Audience

Wage and Investment (W&I)
Submission Processing

Effective Date

(01-01-2021)

Deborah D. Holloman
Director, Shared Services
Tax Exempt and Government Entities

Program Scope and Objectives

  1. Purpose - This IRM provides the necessary instructions, guidelines and procedures for filling requests (both paper and digital data) for public inspection of Exempt Organization (EO) returns.

  2. Audience - Wage and Investment (W&I), Submission Processing (SP), EO Photocopy (EOPC)

  3. Policy Owner - The Director, Tax Exempt and Government Entities, and Business Systems Planning

  4. Program Owner - Submission Processing Programs (SPP)

  5. Primary Stakeholders - Exempt Organization Headquarters who rely on the Imaged returns to comply with IRC 6104.

Background

  1. This IRM contains instructions for procedures on filling requests (both paper and digital data) for public inspection of Exempt Organization (EO) returns.

Authority

  1. The Internal Revenue Service (IRS) follows the requirements of IRC 6104 by making photocopies of the relevant filings of exempt organizations available to the public upon written request. See IRC 6104 .

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for Submission Processing.

  2. The Operations Manager is responsible for monitoring operational performance for the operation.

  3. The EOPC Team Manager/Lead is responsible for the performance monitoring and ensuring employees have the tools to perform their duties.

  4. The EOPC Employees are responsible for following the instructions contained in this IRM and maintain updated IRM procedures.

  5. For TE/GE responsibilities, see IRM 3.20.13.3.2, Responsibilities.

Program Management and Review

  1. Program Reports:

    • SOI-SEIN-ORDER Report identifies the number of digital data requests received in the EOPC unit. The report is available on SEIN.

    • EOPC Payment Request Report is maintained by OSPC EO RAIVS in received date order, by year, and is used to record all payments received and billing information associated with Form 2860, Document Transmittal and Bill. The report is located on the shared drive by accessing, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls.

    • Form 4506-A, Request for a Copy of Exempt or Political Organization IRS Form, Counts Report records the number of requests received and closed for both current and prior years in a calendar year. It doesn’t include the number of forms copied. It is maintained by OSPC EO RAIVS.

  2. Program Effectiveness:

    • Managerial Reviews

    • Improvement Team Reviews

    • TE/GE Assistant Visit Reviews

Program Controls

  1. Below is a list of Organization Function Program (OFP) codes used for processing specific requests for EO returns. See IRM 3.20.13.3 (7), Reporting Time to Work Planning and Control (WP&C), for more information.

    • 790-34200 — EO (all non-media requests and related research)

    • 790-34204 — Media requests (working Media requests)

    • 790-34205 — Digital data requests

    • 790-34206 — Senate Finance Committee or Congressional cases

    • 520-34000 — Reimbursable photocopy fees

Terms/Definitions/Acronyms

  1. For a list of Terms, Definitions, and Acronyms, see IRM 3.20.13.2.5, Glossary of Terms.

Related Resources

  1. For a list of related resources, see IRM 3.20.13.2, IRM Overview.

IRM Overview

  1. This IRM provides the necessary instructions, guidelines and procedures for filling requests (both paper and digital data) for public inspection of Exempt Organization (EO) returns. Refer to these additional IRMs for more guidance:

    • IRM 11.3, Disclosure of Official Information

    • IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing

      Note:

      See IRM 3.20.12, for a complete list of disclosure, redaction and restriction instructions for filling forms imaged on or after November 2, 2015. The Submission Date in SEIN is the imaged date on e-file returns. The scanned stamp date is the imaged date on paper returns.

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

  2. Any instructions written at the campus (e.g., desk procedures, job aids, etc.) to clarify IRM 3.20.13, Exempt Organization Photocopy Procedures, can only be implemented if approved by the TE/GE SPP staff. This also applies to any notices and/or letters used during the EOPC process.

    1. A Form 2061, Document Clearance Record, must be signed and kept on file for all changes.

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

      Note:

      TE/GE doesn’t fund procedures unless approved by the business owner.

  3. Use CRX Letter 3983C, EO Photocopy Request Response, when writing to the requester. Don’t use "Quick" notes (hand written letters) or other local letters unless specifically directed. For guidance on inputting common letter entries on Letter 3983C, go to http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/c.dr/3983c.htm and refer to the notes section of the letter.

Overview of Public Inspection Under IRC 6104

  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, see IRC 6104 , for an overview of public inspection under IRC 6104.

Public Inspection of Annual Returns and Applications for Tax Exempt Status

  1. For an overview of public inspection of annual returns and applications for tax exempt status, see IRM 3.20.12.2.1, Public Inspection of Annual Returns and Applications for Tax Exempt Status, .

Form 990 & Form 990-EZ Revision

  1. The core Form 990 consists of 12 pages and includes numerous schedules. Schedules that are open for public inspection are clearly identified in the upper right hand corner by the statement "Open to Public Inspection."

  2. The following schedules may be filed with Form 990, depending on the tax year of the form submitted. All schedules are open for public disclosure except the specific information in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open For Public Inspection, for forms imaged before November 2, 2015. See IRM 3.20.13.4.5 , Figure 3.20.13-8. For forms imaged on or after November 2, 2015, see IRM 3.20.13.4.1 , Forms Imaged On or After November 2, 2015 and IRM 3.20.12.

    • 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 F-1, Continuation Sheet for Schedule F (Form 990)

    • Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities

    • Schedule H, Hospitals

    • Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the United States

    • Schedule I-1, Continuation Sheet for Schedule I

    • Schedule J, Compensation Information

    • Schedule J-1, Continuation Sheet for Schedule J (Form 990)

    • Schedule J-2 Continuation Sheet for Form 990

    • Schedule K, Supplemental Information on Tax-Exempt Bonds

    • Schedule L, Transactions with Interested Persons

    • Schedule M, NonCash Contributions

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

    • Schedule N-1, Continuation Sheet for Schedule N (Form 990 or Form 990-EZ)

    • Schedule O, Supplemental Information to Form 990 or 990-EZ

    • Schedule R, Related Organizations and Unrelated Partnerships

    • Schedule R-1, Continuation Sheet for Schedule R

  3. The Schedules A, B, C, E, G, L, N and O, may be filed with Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, depending on the tax year of the form submitted. All schedules are open to public disclosure except the specific information in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open For Public Inspection, for forms imaged before November 2, 2015. For forms imaged on or after November 2, 2015, see IRM 3.20.13.4.1 and IRM 3.20.12.

Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ

  1. Most small tax-exempt organizations whose annual gross receipts are $50,000 or less, may file Form 990-N, if they choose not to file Form 990 or Form 990-EZ. Other exceptions to this requirement include:

    • Organizations included in a group return.

    • Churches, their integrated auxiliaries and conventions or associations of churches.

    • Organizations required to file a form other than Form 990-N.

  2. If you receive a request, and through IDRS research you find Form 990-N was filed instead of Form 990, Form 990-EZ or Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, see IRM 3.20.13.5.4 (2), Types of Requests Received.

Glossary of Terms

  1. The following terms apply to the EOPC process.

    Figure 3.20.13-1

    EOPC Glossary of Terms

    Term Description
    Bad Pay Requesters who haven’t paid in full for requested EO information.
    Contributor(s) Contributor(s) 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. These are persons who have contributed gifts to the organization.
    DMD Data Management Division.
    EO Exempt Organization.
    ESTAB IDRS command code used to order Form 990 series returns from Files.
    EUP Employee User Portal is used to view returns filed using the Modernized electronic Filing (MeF) system.
    FRC Federal Records Center.
    Grants Cash or non-cash given out by EOs.
    IDRS Integrated Data Retrieval System.
    Mass Request One requester asking for Form 990 EO information for 100 or more organizations.
    Media Request Any request from personnel who work for a newspaper, television station, radio or other news organization.
    Not EO Term used to indicate not open to public inspection.
    SEIN Research Statistics of Income Exempt Organizations Return Image Net system.
    SEIN Research Type Code SEIN Research Type Code Meaning
    1- 990/990-EZ C3's Code:
    1. 990

    2. 990EZ

    3. 990R

    4. 990ER

    5. 990A

    6. 990EA

    1-990/990-EZ C3’s Meaning:
    1. 990 Subsection (SS) code 3

    2. 990-EZ SS code 3

    3. 990 Refilm SS code 3

    4. 990-EZ Refilm SS code 3

    5. 990 Amended SS code 3

    6. 990-EZ Amended SS code 3

    2- 990/990-EZ Non-C3's Code:
    1. 990O

    2. 990EO

    3. 990OR

    4. 990EOR

    5. 990OA

    6. 990EOA

    2- 990/990-EZ Non-C3's Meaning:
    1. 990 SS code not equal 3

    2. 990-EZ SS code not equal 3

    3. 990 Refilm SS code not equal 3

    4. 990-EZ Refilm SS code not equal 3

    5. 990 Amended SS code not equal 3

    6. 990-EZ Amended SS code not equal 3

    3- 990-PF Code:
    1. 990PF

    2. 990PR

    3. 990PA

    3- 990-PF Meaning:
    1. 990-PF

    2. 990-PF Refilm

    3. 990-PF Amended

    PY Processing Year.
    RAIVS Return and Income Verification Services.
    Redact Term used to omit information not open to public inspection.
    Restrict Term used when an entire page of information is not open to public inspection.
    SOI Statistics of Income.
    Purge Term used when discarding old files.
    Suspense Term used for storing EO cases waiting for payment and/or more information.
    Unauthorized Disclosure making known to any person, in any manner, a return or return information that is required to be restricted or redacted.

Sorting, Batching and Assigning Procedures, Controlling Work, Reporting Time and Retention of Form 4506-A Requests

  1. Batching responsibilities - When clerks receive requests in the EOPC unit, do the following:

    Figure 3.20.13-2

    Batching Instructions

    Step Instructions
    1. Date stamp the request (Form 4506-A or correspondence).

    Note:

    All time frames start from the EO RAIVS received date. Do not stamp over any pertinent information (i.e., Employer Identification number (EIN), year, boxes, etc.).

    2. Perform an expedite pre-sort for media and special requests that are sent to the TE/GE SPP Analyst. Expedite batch and record on the inventory reports. Route to SPP for media determination. Items batched must identify and request the following, when routing to SPP.
    • Schedule B

    • Form 5227

    • Form 4720

    • Form 8886-T

    3. Sort and batch the cases into folders identified as follows:
    • EO requests - non-media

    • EO Requests - media

    • Digital data requests - non-media

    • Digital data requests - media

    • Reimbursable photocopy fees - non-media

    • Reimbursable photocopy fees - media

    See Figure 3.20.13-5 for additional information.

    Note:

    To avoid duplicate controls, if a Form 2860, or Form 2221, Schedule of Collections is attached or the request is in response to a letter sent by EO RAIVS (e.g. payment needed, etc.), check the suspense files for the case. If found, associate and give to the working clerk. If no case is in suspense, batch as stated above.

    4. On the batch tag, record the number of Form 4506-A’s, years being requested and the" EO RAIVS received date" as the received date.
    5. Assign a batch number to the folder.

    Note:

    You don’t need to attach a history sheet Form 13659, EO/Photocopy Case History Sheet to each request. All information and actions are recorded on the request. If more space is needed, the clerk may use Form 13659.

    6. Give to the Lead to log batches on the inventory report.
    7. Place the batched cases on the wall.
    8. More Sort Guidelines:
    • When the TE/GE Correspondence Unit in Cincinnati receives requests that require filling in Ogden, they EEFax the request and the envelope (if received), or mail to Ogden on a daily basis.

    • Ogden's Batching clerk reviews the EEFaxed request within 7 days of receipt. If illegible, contact the designated TE/GE Correspondence Unit and request they EEFax another copy.

    • If "EO Determinations or EO Determs" is annotated on the request (Form 4506-A/correspondence), this indicates the TE/GE Correspondence Unit has a copy, is working their part of the request and you don’t have to send a copy to the TE/GE Correspondence Unit.

    Note:

    Don’t send a letter to the requester informing them of the transfer. The clerk will route directly to the other sites on a daily basis. See Figure 3.20.13-3

    1. Figure 3.20.13-3

      Routing instructions

      If the request asks Then
      for items to be filled in Ogden and another Site (see table below) and "EO DETERMS" isn’t present on the request,
      1. Write "CSC/OSC" in the left margin of the request (to indicate Ogden is working their portion) and

      2. EEFax or mail a copy of the request daily, to the other Site,

      3. Batch the original request as instructed in this SS.

      only for items that can’t be filled in Ogden (see table below),
      1. EEFax or mail a copy of the request daily to the other Site per the table below.

      2. Store the original request that was EEFaxed for 30 days, then destroy per local procedures.

      Note:

      When EEFaxing, do not EEFax a cover sheet, Form 3210, Document Transmittal or the envelope, unless specifically requested from the receiving area.

      Figure 3.20.13-4

      Types of Requests and Routing Procedures

      If the request asks Then
      for a copy of the organization’s rules and regulations:
      • exemption or foundation status

      • a copy of an exempt application

      • bylaws

      • Form 1028, Application for Recognition of Exemption

      • Form 4506-A, Line 9 items:

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

        2. Form 1024, Application for Recognition of Exemption Under Section 501(a)

        3. Determination letter.

        4. Affirmation letter

        5. Other

      EEFax the request to the TE/GE Correspondence Unit EEFax number at: (855) 204-6184 *
      to inspect a return, report, notice or an exempt application at the IRS National Headquarters or an IRS office, mail to:
      Internal Revenue Service
      Mail Stop 6716
      Ogden, UT 84201
      EEFax No. 855-653-9144

      Note:

      Batched as a paper request. See IRM 3.20.13.5.4

      "**"
      for a Form 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Person, route to:
      Internal Revenue Service
      201 W. River Center Blvd, stop 31, TE/GE.
      Covington, KY 41011
      (Include Form 3210)

      Note:

      *If the request must be routed by mail (i.e., the correspondence unit EEFax isn’t working), include Form 3210 and route the request to the Federal Office Building at the following addresses:


      Internal Revenue Service
      TE/GE Correspondence Unit
      P.O. Box 2508, Rm: 4024
      Cincinnati, OH, 45201

      or

      The Private Delivery Service mailing address, see IRM 10.5.1, Privacy and Information Protection, Privacy Policy:
      Internal Revenue Service
      TE/GE Correspondence Unit
      550 Main Street Rm: 4024
      Cincinnati, OH 45202

      Note:

      ** The office handling the request will contact the requester to schedule an appointment when the item is available for inspection.

    Figure 3.20.13-5

    EO RAIVS Basic Sorting, Age Criteria and Batch Sizes

    Work Type Suggested Batch Size (number of printed pages that will fit in a batch folder) Aged date in calendar days or business days from EO RAIVS received date
    EO requests - non-media

    Note:

    All form types are batched together.

    50 or less 25 calendar days
    (Up to 45 if suspending, see specific time frames and suspense criteria listed throughout IRM)
    EO requests - media

    Note:

    All form types are batched together.

    50 or less 14 business days
    Digital data requests - non-media 50 or less 25 calendar days

    (Up to 45 if suspending, see specific time frames and suspense criteria listed throughout IRM)

    Note:

    To be input into SEIN and closed to be filled by DMD.

    Digital Data requests - media 50 or less 14 business days

    Note:

    To be input into SEIN and closed to be filled by DMD.

    Reimbursable photocopy fees - non-media.

    Note:

    Re-batch to this sort once determined by the case working clerk as such. See IRM 3.20.13.3 (4) , Re-batching Work below.

    50 or less
    25 calendar days(Up to 45 if suspending, see specific time frames and suspense criteria listed throughout IRM)
    Reimbursable photocopy fees - media.

    Note:

    Re-batch to this sort once determined by the case working clerk as such. See IRM 3.20.13.3 (4) , Re-batching Work below.

    50 or less 14 business days

  2. If a request is received in EEFAX or written correspondence other than Form 4506-A, batch the request as indicated above.

  3. Route correspondence which asks for clarification why a prior request for copy wasn’t available, to EO Accounts using Form 12634, Correspondence Transmittal, mail stop 6710 for response and refer telephone contact to the TE/GE Call-site at 1-877-829-5500.

  4. Re-batching Work - After research, if any of the following occur, re-batch the work to the correct batch or new batch if held or suspended. To adjust the Master Inventory Control System, update the count on the original batch tag and inventory report by the number of years and the number of Form 4506-A now being counted under the correct or new batch.

    • Batched under incorrect category

    • Identified as an reimbursable photocopy fee

    • Must be held or suspended

  5. Case Work - The clerks responsibilities are as follows:

    Figure 3.20.13-6

    Clerk Responsibilities

    Steps Instructions
    1. Retrieve batches of work from the wall as needed.
    2. Annotate employee number and date on the front left margin, and all actions taken on the request (Form 4506-A/correspondence). You may use the front and back. If more space is needed, you may also use Form 13659.
    3. Assign as applicable following local established procedures.
    4. Perform an expedite pre-sort of each batch for media requests and requests sent to SPP. Research each request in the batch to identify special requests that are sent to the TE/GE SPP Analyst. Work these expedite requests first as they require suspense for information. Items sent to SPP include requests for:
    • Schedule B (requester will write on the request they want Schedule B)

    • Form 5227

    • MeF returns not located in SEIN

    • When the ruling date is after the IRS received date of the form and prior status shows 97

    • ESTAB forms with a new EIN edited or IDRS shows the form was moved to a new EIN

    • Forms unable to be viewed in SEIN

    • Form 990/Form 990-EZ with a 527 box checked (and determined to be a 527 POL through IDRS research) and the Schedule B is specifically requested

    • Form 4720 (with Form 990-PF filing requirement present)

    • Form 8886-T

    • Requests for inspection (after contact with requester confirms they want an inspection and not a copy).

    5. Control the cases on IDRS on the specific tax period(s) requested (if multiple years are requested on one EIN, one control is opened):
    • When suspending for re-batching, (e.g., sending to TE/GE or the Field Media Relations Specialists (FMRS) for response, waiting for research or copies from files, etc.)

    Note:

    Follow re-batching work instructions. See IRM 3.20.13.3(4).


    • When a case can be filled. (e.g., no suspense required and determined all the necessary information is present, the filer is required to file the tax period requested, status code is applicable, etc., in order to fill the request).

    Note:

    Requests that can’t be filled and don't require suspense for determination, aren’t controlled.

    6. Close the cases on IDRS immediately after all actions are taken and case is closed.

  6. Control Cases — All cases that meet the control requirement in IRM 3.20.13.3 (5), must be controlled on IDRS in "B" status. Case category codes are contained in Document 6209,http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch14.9.htm. Use the following case category code when controlling EO requests.

    • "EOPC" is used to control EO RAIVS requests. EO (all non-media requests and related research) cases age at 25 calendar days after the EO RAIVS received date (up to 45 days if the caseis to be suspended) and media cases aged at 14 business days after the EO RAIVS received date.

      Note:

      If the batch tag reflects the received date as a date other than the EO RAIVS received date, provide feedback to the manager or lead for correction to ensure age is accurate.

  7. Reporting Time to WP&C when requesting for copies of EO returns. Counts as one request for each tax period, not each Form 4506-A request. Notate the number of tax periods and the number of closed Form 4506-A or correspondence closed in the batch, on the batch tag. Use the following OFP Codes for processing the requests.

    • 790-34200 — EO (all non-media requests and related research)

    • 790-34204 — Media requests (working Media requests)

    • 790-34205 — Digital data requests

    • 790-34206 — Senate Finance Committee or Congressional cases

    • 520-34000 — Reimbursable photocopy fees

    Note:

    If a request contains multiple items, once closed, store only one copy of the request in the media closed file. Store reoccurring requester cases separately in the files. Do not staple together and store.

  8. Records Retention for Form 4506-A - Retain all Form 4506-A and correspondence received for copies of EO tax forms in accordance with Document 12990, Records and Information Management Record Control Schedules.

Timeliness Guidelines for EOPC Inventory

  1. Requests made on forms that include information on the expected delivery date aren’t considered taxpayer correspondence and aren’t subject to Policy Statement P-21-3 Guidelines (Action 61). If the case isn’t closed within the processing time frame indicated on the form, the taxpayer must be notified of the status using the appropriate letter.

    Note:

    Policy Statement P-21-3 is the result of a team formed to review Corporate Critical Success Factor 61 which dealt with existing requirements for the quality and timeliness of responses issued by the Service. For more information see IRM 1.2.1.13.3, Policy Statement 21-3 (Formerly P-6-12), Timeliness and Quality of Taxpayer Correspondence and IRM 21.3.3.4.2, Policy Statement P-21-3 Procedures.

  2. Once a request is closed, hold the case file in the applicable EO holding area as determined by local procedures.

  3. Time frames are based on IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. All requests have processing time frames and age criteria.

    If the request is Then
    for a copy of tax forms (non-media) these cases aged at 25 calendar days after the EO RAIVS received date.

    Note:

    If the case requires the form to be suspended, consider these cases aged at up to 45 calendar days after the EO RAIVS received date. See Figure 3.20.13-5.

    a Media request consider these cases aged at 14 business days after the EO RAIVS received date.

Other Types of Requests

  1. Requests for public inspection are handled by SPP. Route the request to the TE/GE SPP Analyst at Mail Stop 1110.

  2. If you receive a request from news media to coordinate disclosure of exempt organization information, you must contact the three FMRS by email at https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspx and click on" Media Determination Team for TEGE inquiries" ..

    Caution:

    Don’t contact the news media directly.

  3. If you receive a request from the news media, a major national media outlet or a person with the news media in a foreign country, you must contact the three FMRS by email at https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspx and click on" Media Determination Team for TEGE inquiries" .

    Caution:

    Don’t contact the news media, national media outlet, or a person with the news media in a foreign country directly.

  4. If Legislative Affairs (LA) receives a Congressional request, they may EEFax the request to EO RAIVS to be processed. If you receive a Congressional request for Form 990 or other tax exempt documents, immediately forward the request to the lead or manager. For more information, see IRM 3.20.13.5.4.2, Congressional or Senate Finance Committee Requests.

  5. If a request is from a:

    1. Congressional Committee or a Member of Congress (MC) requesting the information for official purposes, refer the request to the Director of LA. See IRM 3.20.13.5.4.3.1, Legislative Affairs (LA) Requests on Behalf of a Member of Congress (MC) or Senate.

    2. Member of Congress requesting returns or material on behalf of a constituent, refer the request to the local Taxpayer Advocate’s office of the Congress member’s home state (see IRM 13.1.8, Congressional Affairs Program). See IRM 3.20.13.5.4.3.2, Legislative Affairs Requests on Behalf of a Constituent.

Commonly Requested Documents and Disclosure to the Public

  1. The most commonly requested documents that are made available for public inspection in accordance with IRC 6104(a)(1)(A) and IRC 6104(b) are:

    Commonly Requested Documents
    (Paper or Digital Data)
    Area that fills the request
    Form 990
    • Schedule A (Disclosable)

    • Schedule B (Not Disclosable - Redact)

    EO RAIVS
    Form 990-EZ
    • Schedule A (Disclosable)

    • Schedule B (Not Disclosable - Redact)

    EO RAIVS
    Form 990-PF
    • Schedule B (Disclosable)

    EO RAIVS
    Form 990-T EO RAIVS
    Form 5227 EO RAIVS
    Form 1023 Cincinnati
    Form 1023-EZ Cincinnati
    Form 1024 Cincinnati
    Exemption Determination Cincinnati
    Affirmation Letter Cincinnati
    Form 1041-A, U.S. Income Tax Return for Homeowners Associations Disclosure
    Other Form(s)

    Note:

    Taxpayer may request other forms not listed above.

    EO RAIVS or Cincinnati
    1. Form 4506-A, line 8, Other Form(s) will be filled by EO RAIVS.

    2. Form 4506-A, line 9, Other Form(s) will be filled by Cincinnati.

Forms Imaged On or After November 2, 2015

  1. Beginning November 2, 2015, extraneous materials are no longer imaged or provided on EO RAIVS Form 990, Form 990-EZ, Form 990-PF and Form 990-T requests. This also applies to Schedule B when specifically requested. Only the form, schedules and requested attachments are imaged and provided. See IRM 3.20.12, for a complete list of disclosure, redaction and restriction instructions for Form 990, Form 990-EZ, Form 990-PF and Form 990-T imaged on or after November 2, 2015. The Sub Date in SEIN is the imaged date on efile returns. The scanned stamp date is the imaged date on paper returns.

    Exception:

    When a reasonable cause letter created by IRS is attached, the letter is treated as correspondence and restricted. Letters created by the filer requesting reasonable cause, statements written on the forms, schedules and requested attachments aren’t considered correspondence and aren’t redacted.

    Exception:

    IRS considers efile pages labeled "additional data pages" containing return information as part of the Form and Schedules. These pages are placed in the order of the form and schedules they relate to. They are not considered extraneous/supplemental materials and are not restricted as such. Extraneous/supplemental materials are placed behind the form and schedules and must be restricted.

    Exception:

    A Form 990-T filed solely for the purpose of claiming a refund of the Telephone Excise Tax (TETR) credit or Back-up Withholding (BUWH) credit isn’t open for public inspection or disclosure. See IRM 3.20.13.4.10 (4) for instructions.

Forms and Attachments Open for Public Inspection for Forms Imaged Before November 2, 2015

  1. Forms and attachments required to be filed or voluntarily filed with EO returns Form 990,Form 990-EZ, Form 990-PF and Form 990-T are disclosed unless listed in IRM 3.20.13.4.5, Forms, Attachments and Information Not Open for Public Inspection for Forms Imaged Before November 2, 2015. The Submission Date in SEIN is the imaged date on e-file returns. The scanned stamp date is the imaged date on paper returns.

  2. When the following items are voluntarily submitted with the return, they are disclosed:

    • Wills, minutes of meetings, Articles of Incorporation etc.

    • Worksheets, and accountant/audit reports

    • Form 8109 (FTD coupons)

    • Form W-2

    • Form 4562

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

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

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

    • Form 1120, Schedule D

    • Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

      Note:

      Public Law 109-222 amended IRC 6033. It requires exempt organizations report certain information about their participation in reportable transactions. This information will be disclosed to the public pursuant to IRC 6104(b).

  3. Schedules or other information (including, but not limited to, bank accounts, savings, checking, or credit union information) are imaged but not restricted or redacted unless the schedule or information is listed in IRM 3.20.13.4.5.

    Note:

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

  4. Often organizations will submit information and mark the page "NOT TO BE DISCLOSED." Unless the information is listed in IRM 3.20.13.4.5, the information is "Open for Public Inspection."

  5. Form 990 schedules indicate whether they’re open for public inspection. The statement, "Open to Public Inspection" , is identified on the Schedules in the upper right hand corner. Restrict all other schedules including, but not limited to, Schedule B.

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

  7. Form 5227, is imaged but not restricted in the Imaging process. EO RAIVS will provide redacted or restricted copies if requested and fillable, See IRM 3.20.13.4.11, Form 5227 Redacting Procedures.

  8. Form 5578, is imaged and disclosable.

    Note:

    Organizations that operate tax-exempt private schools use Form 5578 to provide IRS with the required annual certification of racial nondiscrimination.

  9. Brochures, pamphlets and other materials the EO has filed are disclosable.

  10. Reimages page one, Signature Jurat (declaration page and the signatures) are disclosable.

Information That May Be Disclosed on Forms Imaged Before November 2, 2015

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

    Example:

    Trade secret information that the IRS has determined should be withheld from an organization's application doesn’t have to be withheld from public inspection if included with its annual information return. Also, if an organization includes with its application a list of its major contributors and the organization is determined to be tax exempt, the IRS wouldn’t be obligated to remove this information before making the application available for public inspection.

  2. If an organization or trust files its return or other documents according to 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 per IRC 6033 or IRC 6034 must be disclosed subject to the exceptions described in IRM 11.3.9, Exempt Organizations.

IRS Codes and Marks Open for Public Inspection for Forms Imaged

  1. Most IRS codes and marks can be disclosed. Here is a list of IRS codes and marks open for public inspection..

    • 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 or restriction

    • IRS stamps and employee names

      Exception:

      CI employee names cannot 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.

Forms, Attachments and Information Not Open For Public Inspection for Forms Imaged Before November 2, 2015

  1. The following documents, forms, schedules and/or their related attachments may be attached to the return as supporting documentation and are NOT OPEN to Public Inspection. DON’T disclose the following forms/items to the public. Restricted, blank and EUP header only (e.g., software ID, Software version, EIN and Name) pages that don’t contain information provided by the filer, won’t be printed and sent to requesters.

    Figure 3.20.13-7

    Attachments that are Not Open to Public Inspection for Forms Imaged Before November 2, 2015

    Form/Document/Information Action and Additional Information
    Form 843, Claim For Refund and Request for Abatement Restrict

    Note:

    Taxpayers use Form 843 to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties and additions to tax.

    Form 851, Affiliations Schedule Restrict
    Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation Restrict
    Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Restrict
    Form 990-T, Exempt Organization Business Income Tax Return Restrict
    1. All Form 990-T returns and non 501(c)(3) organizations filed before August 17, 2006.

    Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations Restrict
    Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Restrict
    1. Do not disclose unless the application is clearly marked "approved"

    2. If application contains original signature, pull and route
      CSPC
      201 W Rivercenter Blvd
      Attn: EP/EO Determinations, Team 31404
      Covington, KY 41011

    Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code Restrict
    1. Do not disclose unless the application is clearly marked "approved" .

    2. If application contains original signature, pull and route
      CSPC
      201 W Rivercenter Blvd
      Attn: EP/EO Determinations, Team 31404
      Covington, KY 41011

    Form 1024, Application for Recognition of Exemption under Section 501(a) Restrict
    1. Do not disclose unless the application is clearly marked "approved" .

    2. If application contains original signature, pull and route
      CSPC
      201 W Rivercenter Blvd
      Attn: EP/EO Determinations, Team 31404
      Covington, KY 41011

    Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code, unless the account has received an approved status. Restrict
    1. If application contains original signature, pull and route
      CSPC
      201 W Rivercenter Blvd
      Attn: EP/EO Determinations, Team 31404
      Covington, KY 41011

    Form 1040, U.S. Individual Income Tax Return Restrict
    Form 1041, U.S. Income Tax Return for Estates andTrusts Restrict
    Form 1041 Schedule E, Beneficiary’s Share of Income, Deductions and Credits Restrict
    Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Restrict
    Form 1045, Application for Tentative Refund Restrict
    Form 1096, Annual Summary and Transmittal of U.S. Information Returns Restrict
    Form 1099 Series, U.S. Information Return Restrict
    Form 1120, U.S. Corporation Income Tax Return Restrict
    Form 1120 Schedule O, Consent Plan and Apportionment Schedule for a Controlled Group Restrict
    Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations Restrict

    Note:

    If return contains original signature, pull and route to processing.

    Form 1120-C, U.S. Income Tax Return for Cooperative Associations Restrict
    Form 2220, Underpayment of Estimated Tax by Corporations Restrict
    Form 2297, Waiver of Statutory Notification of Claim Disallowance Restrict (Form 990-T only)
    Letter 2694C, Rejecting Form 990 Due to Missing Information
    1. Schedule B completed and attached.

    Restrict - Schedule B
    Letter 2694C
    1. Box checked indicating Schedule B is not required.

    Do not restrict, unless filer notated on the letter information that is required to be redacted.

    Note:

    The letter provides relevant information that would have been open to public inspection on the form filed initially.

    Letter 2695C, More Information Needed to Process Form 990-EZ
    1. Schedule B completed and attached.

    Restrict - Schedule B
    Letter 2695C
    1. Box checked indicating Schedule B is not required.

    Do not restrict, unless filer notated on the letter information that is required to be redacted.

    Note:

    The letter provides relevant information that would have been open to public inspection on the form filed initially.

    Letter 2696C, Exempt Organization Miscellaneous Forms: Request for Missing Information
    • Form 990

    • Form 990-PF

    • Form 990-T 501 (c)(3)

    Restrict the letter

    Exception:

    Declaration signature page may be left open for public inspection.

    Letter 2696C - Returns not disclosable to the public on USBs and declaration is completed and attached.
    • Form 4720

    • Form 5227

    • Form 990-T non 501(c)(3)

    Do not restrict the letter
    Letter 2696C
    1. Form 8941 for Form 990-T filed to claim the IRC 45R credit along with their normal filing is attached.,

    Restrict the letter

    Exception:

    Declaration signature page may be left open for public inspection.

    Letter 2697C, Rejecting Form 990-PF Due to Missing Information
    1. Disclosable Form 990-PF return with box checked indicating Schedule B is not required.

    2. Declaration is completed and attached.

    Restrict the letter

    Exception:

    The declaration and the box showing the statement indicating the Schedule B is not required may be open for public inspection.

    Letter 2697C - Returns not disclosed to the public on USBs and declaration is completed and attached.
    • Form 4720

    • Form 5227

    Do not restrict the letter
    Letter 2698C, Form 990 - Request for Missing Information
    1. Schedule B completed and attached.

    Restrict - Schedule B
    Letter 2698C
    1. Box checked indicating Schedule B is not required.

    Do not restrict unless filer notated on the letter information that is required to be redacted.

    Note:

    The letter provides relevant information that would have been open to public inspection on the form filed initially.

    Letter2699C, Form 990-EZ - Request for Missing Information, returns not disclosable to the public on USBs and declaration is completed and attached.
    • Form 4720

    • Form 5227

    Note:

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

    Do not restrict the letter
    Letter 3734C, Form 990/990EZ Correspondence Issues
    1. For disclosable Form 990 and Form 990-EZ returns.

    2. Box checked indicating Schedule B is not required.

    3. Declaration is completed and attached.

    Restrict the letter

    Exception:

    The declaration and the box showing the statement indicating the Schedule B is not required may be open for public inspection.

    Letter 3735C, Form 990-T & Form 1120-POL Correspondence Issues, is for disclosable Form 990-T. Restrict the letter
    • All attachments other than missing form pages, schedules, required attachments, and/or signatures are considered extraneous information and will be restricted.

    • Declaration signature page may be left open for public inspection.

    Letter 3735C
    1. Form 990-T that is not disclosable

    Do not restrict the letter
    Letter 3736C, Form 990-PF Correspondence Issues, is for a disclosable form 990-PF return. Restrict the letter

    Exception:

    The declaration signature page may be left open for public inspection.

    Form 3363, Acceptance of Proposed Disallowance of Claim for Refund or Credit Restrict (Form 990-T only)
    Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Restrict
    Form 4262, Identification of Inconsistent Data TCMP 1967_OCF Active Report (Obsolete 04/01/1988) Restrict
    Form 4549, Report of Income Tax Examination Changes Restrict (Form 990-T only)
    Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC Restrict unless attached to
    1. Form 990

    2. Form 990-EZ as supporting documentation and 527 box is checked on Form 990 or Form 990-EZ

    3. Form 990-PF, then don’t restrict

    Form 4797, Sales of Business Property Restrict
    Form 5452, Corporate Report of Nondividend Distributions Restrict
    Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations Restrict
    Form 5472, Information Return of a Foreign Owned Corporation Restrict
    Form 5517, Federal Tax Deposit (FTD) Replacement - Adjustment Record (Obsolete 10/24/2011) Restrict
    Form 5568, Appeals Update Restrict

    Note:

    This form has been reinstated because Examination still uses this form. This form is used to transmit the Automated Information Management System (AIMS) labels for multiple appeals. Labels are placed on this form and the analyst can make changes directly on this form.

    Form 5701, Notice of Proposed Adjustment Restrict (Form 990-T only)
    Form 5713, International Boycott Report Restrict
    Form 5768, Election/Revocation of Election by an Eligible Sec. 501(c)(3) Organization to Make Expenditures to Influence Legislation Restrict
    Form 5884-B, New Hire Retention Credit Restrict
    Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction Restrict
    Form 6513, Extension of Time to File Restrict
    Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns Restrict
    Form 8038, Information Return for Tax Exempt Private Activity Bond Issues Restrict
    Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds Restrict
    Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds Restrict
    Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues Restrict
    Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues Restrict
    Form 8038-T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate Restrict
    Form 8703, Annual Certification of a Residential Rental Project Restrict
    Form 8271, Investor Reporting of Tax Shelter Registration Number Restrict
    Form 8275, Disclosure Statement Restrict
    Form 8279, Election to be treated as a FSC or as a small FSC Restrict

    Note:

    A corporation files Form 8279 to elect to be treated as a foreign sales corporation (FSC) or small foreign sales corporation (small FSC). Once the election is made, it is effective until terminated or revoked. It applies to each shareholder who owns stock in the corporation while the election is in effect.

    Form 8282, Donee Information Return Restrict unless the 527 box is checked, then don’t redact/restrict.
    Form 8283, Noncash Charitable Contribution Restrict unless the 527 box is checked, then don’t redact/restrict.
    Form 8308, Report of a Sale or Exchange of Certain Partnership Interests Restrict
    Form 8328, Carry forward Election of Unused Private Activity Bond Volume Cap Restrict
    Form 8453-EO, Exempt Organization Declaration & Signature for Electronic Filing Restrict
    • Form 990

    • Form 990-EZ

    • Form 990-PF

    • Form 1120-POL

    • Form 8868

    Note:

    Exempt organizations use Form 8453- EO to authenticate the electronic: These forms authorize the electronic filer to transmit using a third-party transmitter.

    Form 8594, Asset Acquisition Statement Restrict
    Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Restrict
    Form 8832, Entity Classification Election Restrict (Form 990-T only)
    Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Restrict
    Form 8858, Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs) Restrict
    Form 8865, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) Restrict
    Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts Restrict
    Form 8879-EO, IRS e-file Signature Authorization Restrict (not imaged)

    Note:

    Taxpayers use Form 8879 when their return is e-filed using the practitioner PIN method or when the taxpayer authorizes the electronic return originator to enter the taxpayer's PIN on his or her e-file return.

    Form 8886, Reportable Transaction Disclosure Statement Restrict
    Form 8903, Domestic Production Activities Deduction Restrict
    Form 8913, Domestic Production Activities Deduction Restrict
    Form 8925, Report of Employer-Owned Life Insurance Contracts Restrict
    Form 8938, Statement of Foreign Financial Assets Restrict
    Form 8941, Credit for Small Employer Health Insurance Premiums Restrict - if filed in conjunction with the normal annual filing.
    Form 8948, Preparer Explanation for Not Filing Electronically Restrict
    Schedule B and attachments labeled as Schedule B attached to:
    • Form 990

    • Form 990-EZ

    • Form 990-T

    Restrict unless specifically requested.
    1. Schedule B attached to a Form 990- PF is generally open to public inspection, see IRM 3.20.13.4.5(5) below.

    2. Used to provide information on contributions to the organization.

    Schedule K-1 and any K-1 continuation pages and transmittals, Partner’s Share of Income Deductions, Credits, etc. Restrict
    1. Attached to Form 990-T, restrict

    2. Attached to Form 5227, restrict

    3. Schedule K-1 is filed with Form 1065 and can be disclosed if filed by a 501(d) organization.

    4. Only the title of the Schedule K-1 is disclosed, unless attached to

      • Form 990

      • Form 990-EZ as supporting documentation

    Form SS-4, Application for Employer Identification Number Restrict
    TD F 90-22.1, Report of Foreign Bank and Financial Accounts Restrict

    Note:

    TD F 90-22.1 isn’t filed in Ogden.

    State Tax Returns, includes all attachments or schedules. Filer's State Tax Returns and all attachments or schedules that are part of their State Tax Return Restrict (not imaged)
    IRS Prepared Returns Restrict (not imaged)
    Substitutes for Returns (SFR) Restrict (not imaged)
    Reprocessable Returns Restrict (not imaged)
    Secured Delinquent Returns All marks indicating the return was secured or delinquent must be redacted.
    Dummy Returns Restrict (not imaged)
    Request for Copy Attachment (Document received with e-filed returns). Restrict
    Certified Mail Receipts (originals or copies) Restrict (not imaged)
    Cover sheets, such as EEFax cover sheets and address cover sheets Restrict (not imaged)
    Internally prepared documents Restrict (not imaged)
    Form Instructions Restrict (not imaged)
    IRS Edit Sheets Restrict (not imaged)
    IRS routing slips Restrict (not imaged)
    Post-it notes Restrict (not imaged)
    Letter asking for acknowledgment of receipt Restrict (not imaged)
    Letter 3406 - Filed with Form 990 with 527 Box checked Restrict (not imaged)
    "Sign Here" stickers Restrict (not imaged)
    Correspondence (IRS CP, Notices and IRS letters to and from the taxpayer) Restrict, unless specific procedures are provided for specific letters/notices.

    Note:

    Declaration signature page may be left open for public inspection.

    Checklist - "Voluntary Compliance Program Checklist for Small Tax-Exempt Organizations Eligible to File Form 990-EZ" Restrict
    Any item attached in reference to Delinquency, Compliance or Collection activity (examples include, but aren’t limited to
    1. Form 9465, Installment Agreement Request

    2. Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals

    3. Form 656-A, Income Certification for Offer in Compromise Application Fee (For Individual Taxpayer Only) (Obsolete 08/08/2011)

    Note:

    Reasonable Cause Statements from the filer written on the form, attachments or provided in an attached letter aren’t redacted or restricted. If a separate attachment is a letter prepared by IRS and it addresses reasonable cause, consider it as correspondence and follow "Correspondence" instructions above.

    Restrict
    Multiple returns attached in reference to Carryforward/back note

    Note:

    The multiple returns wouldn’t be separated from return note

    Treat as original returns, restricting or redacting any item as needed.
    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 including attachments for contributor information to be restricted or redacted.

    Restrict only
    • Form 990

    • Form 990-EZ

    • Form 990-T

    Note:

    During the scanning operation, Schedule B, contribution amounts or related information are restricted. Contribution amounts will be provided by EOPC RAIVS 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. Redact

    Note:

    Wording listed anywhere else on the return or attachments won’t be redacted.

    Automatically Revoked, Status 97, or similar wording listed on the top of the front page indicating a revocation. Redact
    • Form 990

    • Form 990-EZ

    • Form 990-PF

    Note:

    Wording listed anywhere else on the return or attachments won’t be redacted.

    Frivolous Return Restrict (not imaged)
    1. Frivolous argument expressing dissatisfaction with tax law

    Reimages Restrict IDRS print
    1. Page one of the return or IDRS print and reimaged pages missing from initial filing

    SSNs on IRC 527 returns listed anywhere 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.


    See IRM 3.20.13.5.4 (2), to determine if Form 990/Form 990-EZ with the 527 Box Checked is a 527 Political Organization (POL) based on IDRS research,
    Redact
    • Form 8872

    • Form 990

    • Form 990-EZ with 527 box checked only

    Note:

    Form 990, Schedule B is restricted if attached to any IRC 527 organization. If Schedule B is specifically requested, see IRM 3.20.13.5.4 (2),

    SSNs on non-527 returns listed anywhere on the form or attachments Redact
    IRS Coding indication the return is under investigation Redact
    IRS Coding indicating a payment was received with the return. Redact

    Note:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Redact
    • Form 990

    • Form 990-EZ with 501(c)(3)

    • Form 990-PF

    E-filed Documentation are documentation that was received by the filer and attached to his or her paper filings

    Example:

    E-filed rejection slips and EF Transmission Status notification.

    Restrict

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

  3. In general, the names and addresses of contributors to an organization other than private foundations aren’t available for public inspection.

  4. The amounts of contributions and bequests to an organization will be available for public inspection unless the disclosure can reasonably be expected to identify any contributor.

    Note:

    To reduce the risk of inadvertently identifying contributors, TE/GE established the policy to not include Schedule B, that lists contributors and the amounts of contributions, with images of Form 990, Form 990-EZ, Form 990-PF and Form 990-T for mass distribution, such as digital data sets or other public media, and won’t include the schedule in individual requests for copies. The Schedule B is restricted. Requesters are advised they may request the redacted Schedule B. If requested, the schedules must be redacted per the guidance provided in this section.

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

    Exception:

    For Form 990 and Form 990-EZ with the 527 box checked (and determined to be a 527 POL through IDRS research), and the requester specifically requests a copy of Schedule B, see IRM 3.20.13.5.4 (2), "If and Then" titled "a request is for Form 990 or Form 990-EZ with the 527 box checked and determined a 527 POL through IDRS research and the Schedule B is specifically requested" .

    • Names and addresses of contributors to private foundation are open to public inspection. If a Schedule B is attached to Form 990-PF, it isn’t restricted or redacted. Grant or grantor information listed on a return isn’t considered to be information pertaining to contributions and is open to public inspection.

      Exception:

      If the foundation checks Form 990-PF, box D(2) in the heading, Schedule B is to be restricted. See IRC 4948(b) for more information.

    • Political organizations, names, addresses and additional information provided on Form 8871 and Form 8872 are open to public inspection. See IRM 11.3.9 and IRM 3.20.13.5.4

      Exception:

      SSNs are redacted and Schedule B of Form 990 if attached, is restricted.

  6. Contact your point of contact (POC) on the Planning and Analysis (P&A) Staff for guidance on documents:

    1. Voluntarily submitted as supporting documentation and not specifically required by a Code section other than IRC 6033.

    2. Not listed in the tables above.

    3. When you have questions about restricting particular schedules/attachments that are unusual or uncommon.

    Once contact is made, forms aren’t held pending determination of disclosure in the IRM, but are restricted and the request is worked.

IRS Codes and Marks Not Open for Public Inspection for Forms Imaged

  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 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.

    .

Applications for Exemption

  1. Requests for a copy of Determination applications are processed in Cincinnati.

  2. Requests for a copy of Form 1023-EZ do the following:

    Figure 3.20.13-8

    Form 1023-EZ Copy Instructions

    If Then
    Form 1023-EZ is the only form type requested, route the original to the TE/GE SPP Analyst for processing.
    Form 1023-EZ is requested along with other form types, fill the other form types, and route a copy of the request to the TE/GE SPP Analyst for processing of Form 1023-EZ.

Letter of Determination

  1. In addition to inspecting material related to tax exempt organizations or trusts, a person may also request a Letter of Determination from the IRS. This is a statement that provides the following information:

    • The SS and paragraph of IRC 501 (or the corresponding provision of any prior revenue law) under which an organization or trust has been determined to be exempt from taxation; and

    • Whether the organization or trust is currently held to be exempt.

  2. Confirmation of exempt status may be requested by telephone to the TE/GE W&I Customer Accounts Services (CAS) at (877) 829-5500.

  3. Requests for a copy of a Determination Letter (statement of exempt status), or written requests for confirmation of exempt status are submitted to the EO Correspondence Unit at the Cincinnati address or EEFaxed below.

    Internal Revenue Service
    TE/GE Correspondence Unit
    P.O. Box 2508, Room 4024
    Cincinnati, OH 45201
    or
    EEFax number (855) 204-6184

Public Inspection of Certain Information Returns

  1. Under the authority of IRC 6104(b), information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed is to be made available for public inspection.

    Note:

    The most commonly requested documents are identified in IRM 3.20.13.4, Commonly Requested Documents and Disclosure to the Public.

  2. This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC 6033 and IRC 6034.

  3. The amendments to IRC 6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

  4. Before January 1, 1970, only information furnished on the following forms was required to be made available for public inspection under IRC 6104(b). This information is still available, upon request, to the extent that it hasn’t been destroyed in accordance with the IRS Records Retention Schedule.

    • Part II of Schedule A, Organization Exempt Under IRC 501(c)(3) (except Private Foundation) and IRC 501(e), 501(f), 501(k), 501(n) or 4947(a)(1) Nonexempt Charitable Trust.

    • Form 1120-H, U.S. Income Tax Return for Homeowners Associations, filed pursuant to IRC 6033(b) by certain exempt organizations.

    • Form 1041-A.

Form 990-T Redacting Procedures for Forms Imaged before November 2, 2015

  1. Form 990-T 501(c)(3) and related documents are redacted during the Imaging process. The clerks must ensure that all non-disclosable items are restricted or redacted before filling the request.

    Note:

    Forms filed prior to August 17, 2006 aren’t open for public inspection.

  2. Forms 990-T filed by organizations other than section 501(c)(3) are also not available for public inspection.

  3. Form 990-T filed solely for the purpose of claiming a refund of the Back-up Withholding (BUWH) credit isn’t open for public inspection or disclosure. Identify these returns by the following:

    • Filing Requirement Code 02 (See Exhibit 3.20.13-4);

    • EO SS may not be present;

    • Line 13, column (A), line 34 and line 43 will be blank or zero (0);

    • The credit will be entered on the appropriate line 44a – 44g; or

    • Lines 45, 48 and 49 will be completed.

      Note:

      Command Code BRTVU may be used to see line entries if the forms image isn’t available in SEIN or EUP.

  4. A Form 990-T filed solely for the purpose of claiming the Section 45R small business credit isn’t open for public inspection or disclosure. Identify these returns by the following:

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

    • Form 8941, is attached

    • Lines 44f (2010 and subsequent versions, dollar amount must be present) and any combination of lines 45, 48 or 49 contains a dollar entry

      Exception:

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

      Note:

      Use BRTVU to see line entries if the forms image isn’t available on SEIN or EUP.

  5. Use caution when you receive requests for Form 990-T involving a state college. Only IRC 501(c)(3) state colleges that received a determination letter may be disclosed. Status Code (SC) 06 indicates the state college didn’t receive a determination letter and, therefore, its Form 990-T can’t be disclosed.

  6. The Form 990-T must meet all of the following disclosure criteria:

    • SS is a 501(c)(3) organization

    • SC is not"06"

    • Form 990-T filed after August 17, 2006

    • Not filed solely to claim a credit that doesn’t relate to UBIT, including: BUWH or IRC 45R credit(s). 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.

  7. All information included with Form 990-T and related schedules can be disclosed except for a limited number of forms. See IRM 3.20.13.4.5 Forms, Attachments and Information Not Open For Public Inspection for Forms Imaged Before November 2, 2015, for forms and attachments that aren’t open for public inspection if attached to the Form 990-T filing.

    Note:

    For disclosure and redacting instructions for Form 990-T imaged on or after November 2, 2015, see Exhibit 3.20.12-3.

  8. When Form 3800, General Business Credit and Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax, are attached to Form 990-T they’re Open to Public Inspection.

  9. Before filling a Form 990-T request, you must verify that the organization is a IRC 501(c)(3) organization. Find this by researching the EO SS on Master File and Form 990-T. Refer to the procedures below.

    Figure 3.20.13-9

    Form 990-T Research to Determine 501(c)(3) Status

    If And Then
    the SS code on Master File is IRC 501(c)(3), Form 990-T, Box B (exempt under section) indicates SS code (c)(3) or is blank, continue processing the request.
  10. When you identify a discrepancy between Master File (MF) and Form 990-T, the Entity Unit must do more research. They research the account on the EO/EP Determination System (EDS) to determine the correct SS. Refer to the procedures below.

    Figure 3.20.13-10

    Form 990-T and Master File Discrepancies

    If And Then
    Form 990-T, box B displays a SS code 501(c)(3) or box B is blank and MF shows a different SS code, Status code is other than 06,
    1. Print the first page of Form 990-T and EEFax to Entity at EEFax number 855-306-0953,
      "Attn: Lead for EDS research" .

    2. Entity will research EDS to determine the correct SS code and notify EOPC within five business days as to what the correct SS code is.

    3. If Entity determines that MF is incorrect, they will update the SS code field and notify EOPC that the MF SS code has been corrected.

    4. EOPC will continue filling the request.

    5. If Entity determines the SS code on MF is correct (other than SS 03), don’t fill the request.

    6. Send Letter 3983C to the requester informing them the request can’t be filled.

    Form 990-T, Box B displays a SS code other than a 501(c)(3), but MF indicates the SS code is a 501(c)(3) organization, Status code is other than 06,
    1. Print the first page of Form 990-T and EEFax to Entity EEFax number at 855-306-0953,
      "Attn: Lead for EDS research."

    2. Entity will research EDS to determine the correct SS code and notify EOPC within five business days as to what the correct SS code is.

    3. If Entity determines that MF is correct, they will edit the front page of the return and EEFax back to EOPC.

    4. EOPC will continue filling the request.

    5. If Entity determines that MF is incorrect, they will update the SS code field and notify EOPC that the MF SS code has been corrected.

    6. EOPC will send the Letter 3983C to the requester informing them the request can’t be filled.

Form 5227 Redacting Procedures

  1. The PPA allows for the public disclosure of Form 5227 filed after January 1, 2007. These returns are imaged during normal processing and are not redacted during the Imaging process.

    Note:

    Forms filed using prior revisions to 2007 are not disclosable.

  2. If a Form 4506-A is received requesting a copy of a Form 5227, any attachment requested by IRS (on Form 5227 and its instructions) will be disclosed if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled and/or the line has no entry, it will not be disclosed. Attachments specifically listed in 3.20.13.4.12(4), to be redacted/restricted (under Form 5227 Redacting Procedures) will not be disclosed.

    Note:

    This applies no matter when imaged. The extraneous process does not apply to Form 5227.

  3. The following items is redacted or restricted by the TE/GE SPP Analyst prior to sending a copy of Form 5227 to the requester.

    Figure 3.20.13-11

    Form 5227 Attachments and Information that are Not Open to Public Inspection

    Form/Document/Information Action and Additional Information
    Schedule A, Distributions, Assets and Donor Information (Page 7 of Form 5227) Restrict the entire page and any attached continuation pages of Schedule A and its early termination agreement (the title of this document and opening paragraphs would typically refer to early termination, liquidation, and dissolution of the trust.)
    Trust Instrument Document Restrict entire document (usually filed with the initial return). A trust instrument can go by any of several titles (e.g., Trust Agreement, Trust Instrument, Indenture of Trust, Declaration of Trust, Deed of Trust), and can be part of a will (Last Will and Testament).
    Amended trust agreement Restrict the entire document.(asked for on Part VII, Section D, line 93.) Taxpayers may send in an amendment document (which may be entitled "Amendment to Trust" and may only be a page or two.
    Schedule K-1 and any K-1 continuation pages and transmittals Restrict
    Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation Restrict
    Form 1041-ES, Estimated Income Tax for Estates and Trusts Restrict
    Form 8582, Passive Activity Loss Limitations (attached behind Form 5227) Restrict
    Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Restrict
    Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return Restrict
    Any separate attachments referring to contributor/donor information Restrict
    Letters to and from IRS Restrict
    SSNs listed anywhere on the form or attachments Redact

  4. The following is a list of Form 5227 Attachments and Information that are Open to Public Inspection. Items can be disclosed when attached to Form 5227

    Form/Document/Information Title Action and Additional Information
    Form 1040 Schedules (B, C, D, E etc.) U.S. Individual Income Tax Return Schedules Disclosed
    Form 1041 Schedule D1 and D2 U.S. Income Tax Return for Estates and Trusts Schedules Disclosed
    Form 4797 Sales of Business Property Disclosed, if SSN is found redact the SSN.
    Form 4952 Investment Interest Expense Deduction Disclosed
    Form 6781 Gains and Losses from Section 1256 Contracts and Straddles Disclosed
    Form 8949 Sales and Other Dispositions of Capital Assets Disclosed

  5. Form 5227 images aren’t available to the public on digital data.

Form 4720 Redacting Procedures

  1. Form 4720 is imaged during normal processing, but they are not redacted during the Imaging process.

  2. If a Form 4506-A is received requesting a copy of a Form 4720 research to determine they have Form 990-PF filing requirement. If the filing requirement for Form 990-PF is present, the Form 4720 is open to public inspection. Any attachment requested by IRS on Form 4720 and it’s instructions, will be disclosed, if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled or the line has no entry, it will not be disclosed. The extraneous process does not apply to Form 4720.

  3. If the filing requirement for Form 990-PF is not present, Form 4720 is not open to public inspection. Respond as unavailable.

Form 8886-T Redacting Procedures

  1. Form 8886-T is not imaged or redacted during normal processing.

  2. If a Form 4506-A is received requesting a copy of a Form 8886-T, it is open to public inspection. Any attachment requested by IRS on Form 8886-T and it’s instructions, will be disclosed, if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled or the line has no entry, it will not be disclosed. The extraneous process does not apply to Form 8886-T.

How Requests Are Received

  1. Requests for public inspection or copies of returns generally come from the following sources:

    • General Public - (grant seekers, watchdog groups), or

    • Communications and Media Personnel.

  2. The proper form to file when submitting a request for copies of EO returns is Form 4506-A.

  3. A request may also be received in one of the following formats:

    • Form 4506-A

    • A letter

    • Telephone call

    • EEFax

  4. The requester may:

    • Ask to inspect a return,

    • Request a copy of a return,

    • Request digital data.

EOPC – Filling Requests for Public Inspection

  1. Form 4506-A, requests for photocopies of tax forms and return information in the EO RAIVS unit. Requests come from taxpayers or their representatives, federal agencies or other third parties by mail or by EEFax.

  2. Requests should be submitted on a Form 4506-A or by letter if media.

  3. SEIN is the system that allows viewing of the redacted image of an EO return.

    Note:

    Only use the redacted version of SEIN.

  4. After researching SEIN and there are more than one return for the same tax period, only provide the latest return received by IRS and its latest refilm pages, if applicable.

  5. Secure copies of the returns requesting any of the following by contacting TE/GE SPP Analyst, Mail Stop 1110.

    Note:

    When contacting TE/GE SPP Analyst for Public Inspection request, include only one requester per email and a copy of the Form 4506-A or letter.

    Returns and Schedules
    Schedule B
    MeF Returns not located in SEIN
    1. After two 14 day suspense periods the MeF return doesn’t display image in the SEIN system,

    Ruling date is after the IRS Received Date and prior status is 97
    Form 5227
    1. ESTAB forms with a new EIN edited

    2. IDRS shows the form was moved to a new EIN

    3. Forms are unavailable for view on SEIN

    Form 990 with a box 527 box checked and determined to be a 527 POL through IDRS research and Schedule B is requested
    Form 990-EZ with a box 527 box checked and determined to be a 527 POL through IDRS research and Schedule B is requested
    Form 4720 with a Form 990-PF filing requirement
    Form 8886-T
    Request requires using the unredacted copy, such as a special request in IRM 3.20.13.5(4)

  6. When errors are discovered, use the following.

    If Then
    the form wasn’t redacted or restricted during the Imaging process, the clerk must redact or restrict all information that can’t be disclosed to the public by following:
    • IRM 3.20.13.4

    • IRM 3.20.13.4.5

    • IRM 3.20.13.4.6

    • IRM 3.20.13.5; or

    • Figure 3.20.13-8

    the form wasn’t redacted or restricted by the TE/GE SPP HQ Analyst, give feedback for the TE/GE SPP HQ Analyst by contacting the SP P&A staff.
    you have an unauthorized disclosure, report it to the SP P&A staff.
    Social Security Numbers (SSNs) on non IRC 527 returns listed anywhere on the form or attachments, redact the SSNs.

    Note:

    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.

    SSNs are not redacted on 527 POL returns, redact the SSNs.

  7. Returns filed electronically using MeF are identified by the DLN (File Location Code 92 or 93).

    1. MeF returns can’t be requested using ESTAB.

    2. MeF returns can be viewed and printed in SEIN in redacted version.

    3. If the MeF return isn’t present in SEIN, do not print through the EUP. If research determines the request can be filled, determine the number of disclosable pages by accessing EUP. See IRM 3.20.13.5.4(2) for disclosure requirements.

    4. If determined copies are needed (after the two required 14 day suspense periods and the image isn’t in SEIN), contact the TE/GE SPP Analyst to get the redacted version of the form.

    5. For billing and payment instructions, see IRM 3.20.13.5.5, through IRM 3.20.13.5.5.4.

    6. MeF returns not located in SEIN, see IRM 3.20.13.5.4 (2).

  8. If you can’t locate the return on either SEIN or the TE/GE SPP HQ Analyst (only for special requests in IRM 3.20.13.5(2)).

    • Request the paper document from Files using ESTAB.

    • When you receive the return do not fill the request immediately.

    • See IRM 3.20.13.5.4 (2), for paper return required from files.

    • You are required to redact or restrict all information that can’t be disclosed to the public.

Researching the EOPC Payment Request Report

  1. Before any action is taken, all new requests must be verified against the EOPC Payment Request Report to determine if the requester has a balance due.

  2. IRS may request payment of required fees before performing any services necessary to reasonably estimate fees. We don’t fill new requests if the requester has a history of unpaid fees for prior requests, until paid in full.

  3. The report is located on the shared drive by accessing, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls,

  4. The report records requesters with payments received and includes all requesters with a balance due for copies of EO forms. The report is maintained in received date order under each year. Refer to the table below.

    Note:

    For more specific information found on the EOPC Payment Request Report, see IRM 3.20.13.6.2, EOPC Payment Request Report.

    Figure 3.20.13-12

    EOPC Payment Request Report

    If the requester Then
    isn’t listed, follow normal case processing guidelines in IRM 3.20.13.5.3, Processing Form 4506-A Requests.
    is listed, and owes money,
    1. Prepare Form 2860 to provide the current balance due, to send to the requester. See IRM 3.20.13.5.5.3, Form 2860 Instructions.

    2. Send Letter 3983C to requester informing them of the outstanding balance due.

    3. Update and notate the received date of the subsequent request, and all other sections on the EOPC Payment Request Report.

    4. Record your employee number, the date and all actions on the request (Form 4506-A or correspondence). If more space is needed use Form 13659

    5. Close case.

    6. Maintain case file in the designated EO billing area.

    is listed and requester submits full payment or proof of payment,
    1. Update the EOPC Payment Request Report.

    2. Notate the requester information, payment amount and received date on the request (Form 4506-A or correspondence).

    3. Close case and place in the closed case file.

      Note:

      If a new Form 4506-A is attached, detach and process as a new request.

Processing Form 4506-A Requests

  1. After you research the EOPC Payment Request Report criteria, verify the following items are present and complete on Form 4506-A:

    • Requester's name and address

    • Organization's name

    • Type of form(s)

    • Tax period(s)

    • EIN.

    Figure 3.20.13-13

    Form 4506-A Research

    If Then
    all of the following information is provided,
    • Requester's name and address

    • Organization's name

    • Type of form(s)

    • Tax period(s)

    • EIN.

    1. Record all actions, your employee number and date on the front of the request (Form 4506-A or correspondence).

    2. Proceed with filling the request(s).

    any of the above items are missing or incomplete on non-media requests, (i.e., EIN not provided, digits missing, doesn’t reflect anything on IDRS, etc.)
    1. Send Letter 3983C, requesting the missing or incomplete information and resubmit the Form 4506-A.

    2. Close and place case in applicable EO holding area.

    any of the above items are missing or incomplete on media requests, AND information can’t be determined through basic IDRS research, or obtained from the FMRS as instructed in IRM 3.20.13.5.4.1,
    1. Send Letter 3983C, requesting the missing or incomplete information and resubmit the Form 4506-A.

    2. Close and place case in applicable EO holding area.

  2. When Form 4506-A is revised for ordering Form 990-T or Form 5227 returns, the fees listed, are applicable.

  3. Form 5227 is not available on digital data.

Complete Requests — Initial Research
  1. If all information is present, do the following in Figure 3.20.13-15.

    • Requester's name and address

    • Organization's name

    • Type of form(s)

    • Tax period(s)

    • EIN.

    Note:

    Before you take the following steps, research SEIN for the return. The return may not have posted to MF at the time of the request, but may be located in SEIN and the request can be filled. Also, to determine whether to disclose a return and if the return isn’t found, see Exhibit 3.20.13-1 for a list of EO status codes.

    Figure 3.20.13-14

    Initial Research

    If Then
    EIN is provided,
    1. Research INOLES to verify the organization’s name.

    2. Check INOLES or BMFOLO for:

      1. Filing requirement. See Exhibit 3.20.13-3.

      2. Status code Exhibit 3.20.13-1.

        Example:

        If the account is in a status that is fillable, look at the ruling date (a ruling date of 202106 equates to June 1, 2021).

        • If the ruling date is before the return received date, continue to fill the request.

        • If the ruling date is after the return received date and the prior status isn’t status 97, continue to fill the request.

        • If the ruling date is after the return received date and the prior status is status 97, contact the TE/GE SPP Analyst using email with a "Carbon copy (Cc)" to the TE/GE SPP backup Analyst, the SP P&A Analyst and the P&A OIT designated contacts for determination before filling the request. Provide the Analyst the following information:

           
          1. Reason for request and whether viewable -

            Example:

            Unviewable, Ruling Date after return received date and prior status 97, Disclosure determination needed.

          2. EIN

          3. Form Type

          4. Tax Period

          5. Organization Name

          6. Requester Name

          7. EO RAIVS Received Date

            Note:

            The TE/GE SPP Analyst will provide a determination using email to EO RAIVS.

           

      3. Fiscal month - use BMFOLT to determine what tax year to pull if a fiscal month is present. Use the tax period beginning date to determine what tax year to pull.

        Example:

        Pull tax year 202002 if request is for 2021 tax year.

    EIN or name or both doesn’t match,
    1. Research IDRS for the EIN or name or both.

    2. If no data is found for non-media requests, send Letter 3983C, explain no data for the name and EIN provided, close and place case file in applicable EO holding area.

    3. If no data is found for media requests, see IRM 3.20.13.5.4.1. If unable to obtain data, send Letter 3983C, explain no data for the name and EIN provided, close and place case file in applicable EO holding area.

    the correct organization information is found for electronically filed return,
    1. Check SUMRY or ENMOD for an open control in EO RAIVS. If an open control is present, determine if it’s a duplicate request.

      1. If duplicate - close,

      2. If not a duplicate - continue processing.

    2. Research for return by EIN and tax year on SEIN. Figure 3.20.13-16

    3. If not found on SEIN, research EUP.

    4. If not found on EUP, send Letter 3983C and explain not available.

    the correct organization information is found for paper filed return,
    1. Check SUMRY or ENMOD for an open control in EO RAIVS. If an open control is present, determine if it’s a duplicate request.

      1. If duplicate - close

      2. If not a duplicate - continue processing.

    2. Research for return by EIN and tax year on SEIN.

    3. If the return can’t be located, research IDRS for original DLN and request paper return from Files using ESTAB.

    4. Suspend pending receipt of return. After 14 days if no receipt, check SEIN for the image. If present, fill. If not present, order a 2nd time. If after 14 days no receipt, check SEIN for the image. If present, fill. If not present, send Letter 3983C and explain not available.

    5. If return is received from Files, do not fill the request immediately. See IRM 3.20.13.5.4 (2), If and Then, request (after research) requires a paper copy to be ordered from files using ESTAB.

    tax period(s) is found,
    1. Check SUMRY or ENMOD for an open control in EOPC RAIVS. If an open control is present, determine if a duplicate request.

      1. If duplicate - Close,

      2. If not a duplicate - continue processing.

    2. Research for return by EIN and tax year on SEIN, if not on SEIN, research EUP if electronically filed. If found in EUP, see IRM 3.20.13.5.4 (2), for MeF returns not found in SEIN.

      Note:

      Look at the IRS received date on the form to determine when it was filed. In 2020, we fill tax periods filed in 2014 and subsequent no matter the tax period of the form.

      Example:

      A tax period of 2005 was filed with an IRS received date in 2015. A copy may be provided if it meets the other criteria for filling the request.

    3. If the return can’t be located on SEIN or EUP, research IDRS for original DLN and request paper return from Files using ESTAB.

    4. Suspend pending receipt of return. After 14 days if no receipt, check SEIN for the image. If present, fill. If not present, order a 2nd time. If after 14 days no receipt, check SEIN for the image. If present, fill. If not present, send Letter 3983C and explain not available.

    5. If return is received, Do Not fill the request immediately, See IRM 3.20.13.5.4 (2), If and then, for ordering returns from files using ESTAB.

    a return isn’t located after checking the filing requirements on IDRS by researching BMFOLI or BMFOLT, refer to Exhibit 3.20.13-3 for filing requirements,
    1. Research SEIN for the return and fill the request.

    2. If unable to locate, send Letter 3983C, explain unavailable.

    3. Close and place case file in applicable EO holding area.

    there is no requester name or address provided on Form 4506-A,
    1. Check envelope and/or correspondence for a name and address of the requester.

    2. If above information isn’t available, but a phone number is provided, attempt to contact the requester by phone. (One attempt must be made during normal business hours.)

    3. Notate date and time contact was initiated on the request (Form 4506-A or correspondence).

    4. If unable to contact or no reply is received within 48 hours after contact, attach Form 4506-A to case file and close. Place case file in applicable EO holding area.

    no contact name is provided,
    1. Fill the request.

    2. Send Letter 3983C to requesting organization.

    3. Close and place case file in applicable EO holding area.

Incomplete Media Requests – Initial Research
  1. If the request is incomplete, perform the following actions:

    Figure 3.20.13-15

    Incomplete Media Requests - Initial Research

    If Then
    no EIN is provided,
    1. Research IDRS for EIN using NAMEE or NAMEB.

    2. If unable to locate a EIN, see IRM 3.20.13.5.4.1.

    3. If unable to obtain EIN, send Letter 3983C.

    4. Close and place case file in applicable EO holding area.

    the organization's name isn’t provided, but the EIN is present,
    1. Research by EIN.

    2. After research, if the EIN is invalid or can’t be located on Master File, you must contact the three FMRS to obtain missing or incomplete information. See IRM 3.20.13.5.4.1.

    3. If unable to obtain organization's name, send Letter 3983C.

    4. Close and place case file in applicable EO holding area.

    the requester doesn’t specify a tax period,
    1. You must contact the three FMRS to obtain missing or incomplete information. See IRM 3.20.13.5.4.1(9).

    2. If unable to obtain tax period, send Letter 3983C.

    3. Close and place case file in applicable EO holding area.

    there is no requester name or address provided on Form 4506-A,
    1. Check envelope and/or contact the three FMRS for a name and address of the requester.

    2. If above information isn’t available, but a phone number is provided, contact the three FMRS, and give them the phone number to attempt to contact the requester by phone. See IRM 3.20.13.5.4.1.

    3. Notate date and time contact was initiated on the request (Form 4506-Aor correspondence).

    4. If unable to obtain or no reply is received after contact per media instructions, attach Form 4506-A to case file and close. Place case file in applicable EO holding area.

    no contact name is provided,
    1. Fill the request following media procedures.

    2. Send Letter 3983C to requesting organization.

    3. Close and place case file in applicable EO holding area.

Types of Requests Received

  1. All requests for copies of returns should be submitted on Form 4506-A or letterhead (if from Media). Requests may be received through written, EEFaxed correspondence or by telephone.

  2. The following are various type of requests we may receive and what steps to take to fill the request.

    Note:

    For requests from the media, also see IRM 3.20.13.5.4.2, Media Requests.

    Figure 3.20.13-16

    Types of Requests and Actions to Take

    If Then
    a telephone request is received, inform requester that a Form 4506-A must be submitted before information can be provided. Explain one Form 4506-A must be completed for each EIN if more than one organization's returns are needed. No further action is required.

    Note:

    If a request is received with more than one EIN, fill the request.

    written or EEFaxed correspondence is received, process request following normal procedures.
    a request or inquiry for a copy of
    • The organizations’ rules and regulations

    • Form 1023

    • Form 1024

    • Determination Letter

    • Updated Determination Letter

    • Bylaws

    • Exemption or foundation status

    review the request (Form 4506-A or correspondence) to ensure "CSC or OSC" is notated. If not, then do the following:
    1. If the Form 4506-A requires filling in both Ogden and Cincinnati, the TE/GE Correspondence Unit, forward a copy to batching who will follow instructions in IRM 3.20.13.3. Continue to fill the request per instructions in IRM 3.20.13.5.4.1 and close.

    2. If the Form 4506-A requires filling only by the TE/GE Correspondence Unit, follow instructions in IRM 3.20.13.3, close no further action.

    telephone inquiries are received with questions regarding rules and regulations governing exempt organizations, refer caller to the W&I CAS call site at 877-829-5500 and close.
    the requester asks for
    • Form 990

    and only Form 990-PF is filed, (or vice versa)
    1. Send Letter 3983C and provide them a copy of Form 990-PF (or vice versa).

    2. Close case and place case file in applicable EO holding area.

    the requester asks for
    • Form 990 series

    • Form 990-EZ

    • Form 990-PF

    and only Form 990-N is filed,

    Note:

    Form 990-N is identified by doc code 89 (the 4th and 5th digits of the DLN)

    1. Send Letter 3983C and inform them to view and print individual organization’s e-Postcards or download the entire database of electronically filed e-Postcards on the "Charities and Non-Profits" section of the irs.gov website.

    2. To access the Form 990-N, go to www.irs.gov/charities-non-profits/tax-exempt-organization-search, and scroll down to Tax Exempt Organization Search.

    3. Close case and place case file in applicable EO holding area.

    the requester asks for copies of multiple years or tax periods or both,
    1. Send Letter 3983C and provide them the requested copies.

    2. Close and place case file in applicable EO holding area.

    the requester asks for
    • inspection of a return

    • report

    • notice; or

    • an exemption application at the IRS National Headquarters or an IRS office,

    1. For non-media request -

      1. Call the requester and ask if a copy can be provided. if they agree, provide copies.

      2. If they still request an inspection, inform the requester you will route the request and someone will contact them. Send the request expedite by secure email to the TE/GE SPP Analyst.

      3. Close and place case file in applicable EO holding area.

    2. For media requests -

      1. Follow media instructions and request the FMRS contact the requester and ask if a copy can be provided. If they agree, provide copies.

      2. If they still request an inspection, have FMRS inform the requester you will route the request and someone will contact them. Send the request expedite by secure email to the TE/GE SPP Analyst.

      3. Close and place case file in applicable EO holding eara.

    there is any doubt as to what is being requested,
    1. For non-media requests - Attempt to call the requester if a phone number is provided.

    2. For media requests - See IRM 3.20.13.5.4.2, Media Requests,

    3. If the information can’t be obtained, send Letter 3983C requesting clarification as to what is being requested.

    4. Close and place case file in applicable EO holding area.

    the requester asks for digital data,
    1. Research for payment. See IRM 3.20.13.5.5 through IRM 3.20.13.5.7.1.

      Reminder:

      If request is for Form 5227, send Letter 3983C and inform them digital data isn’t available for these returns. Refund fees if applicable and close.

    2. If the request is for copies of individual organization returns on digital data, follow normal paper procedures for filling the request. Send Letter 3983C and inform them requests for copies of individual organization returns aren't available on digital data.

    the requester asks for Form 1120-POL,
    1. Send Letter 3983C and Inform them Form 1120-POL is no longer open for public inspection due to legislation enacted in November 2002.

    2. Close and place case file in applicable EO holding area.

    the requester asks for Political Organization return,
    • Form 8871; or

    • Form 8872

    1. Send Letter 3983C and inform them the returns are available at the following website. https://www.irs.gov/charities-non-profits/political-organizations

    2. Close and place case file in applicable EO holding area.

    the requester asks for Schedule B that’s filed with the following forms and meets the requirements to be filled,
    • Form 4720 (with a Form 990-PF filing requirement)

    • Form 5227; or

    • Form 8886-T

    Note:

    These items cannot be viewed in SEIN.

    1. Email the TE/GE SPP Analyst and "Cc" the TE/GE SPP backup Analyst, the SP P&A Analyst and the P&A Operations Improvement Team (OIT) designated contacts, to obtain the page count or redacted copies. Provide the Analyst the following information:

      1. Non-media - reason for request:

        • Request for Schedule B page count

        • Request for Form 4720 page count

        • Request for Form 5227 page count

        • Request for Form 8886-T page count

          • EIN

          • Form Type

          • Tax Period

          • Organization Name

          • Requester Name

          • EO RAIVS Received Date

      2. Media request - reason for request:

        • Request for redacted Schedule B

        • Request for redacted Form 4720

        • Request for redacted Form 5227; or

        • Request for redacted Form 8886-T

          • EIN

          • Form Type

          • Tax Period

          • Organization Name

          • Requester Name

          • EO RAIVS Received Date

    2. If you determine copies are needed after adding all pages and considering billing instructions, or for media requests, make contact as stated above for copies of the redacted Schedule B, Form 5227, Form 4720 or Form 8886-T.

      Example:

      "Request for redacted Schedule B" or "Request for redacted Form 5227" , etc.

    3. Once the copies are redacted or restricted they are sent to the P&A OIT to review and forward by secure email to the EO RAIVS employee (with a Cc to the Manager, Lead and SP P&A Analyst) to print and mail.

    4. If unable to locate the forms, notification will be sent to EO RAIVS.

    5. Send Letter 3983C and provide the redacted form, and Schedule B, Form 5227 and related information provided to you by the P&A OIT. Close and place case file in applicable EO holding area.

      Note:

      Contribution amounts can be disclosed.

    6. If after research the return can’t be located in SEIN or obtained from the TE/GE SPP Analyst through P&A, OIT, request the paper return from Files.

    7. Suspend pending receipt of return. After 14 days if no receipt, check SEIN for the image.

      1. If present, fill request.

      2. If not present, order a 2nd time. If after 14 days no receipt, check SEIN for the image.

      3. If present, fill request.

      4. If not present, send Letter 3983C and explain not available.

    8. If return is received, Do Not fill the request immediately, See "If and Then" below for ordering paper documents from files using ESTAB.

    the requester asks for the following forms with the 527 box checked and Schedule B is specifically requested,
    • Form 990

    • Form 990-EZ

    1. Review the form in SEIN to determine if the 527 box is checked.

    2. If the box is checked, research IDRS to verify the organization is a 527 POL by accessing INOLES

      1. Entries of 1-5 in field "527-POL-ORG-CD" indicate the organization is a 527 POL.

      2. Entries of 0 or blank indicate the organization isn't a 527 POL

        Note:

        If the 527 box isn't checked, don’t research IDRS to verify the 527 POL section. Work the request as a non 527 POL return.

    3. Email the TE/GE SPP Analyst and "Cc" the TE/GE SPP backup Analyst, SP P&A Analyst and the P&A OIT designated contacts to obtain a copy of the redacted Form 990 or Form 990-EZ and Schedule B from P&A OIT. Provide the Analyst the following information:

      • Reason for request and whether or not it’s viewable in SEIN.

        Example:

        "Unviewable, Request for Form XXX 527 POL and Schedule B"

      • EIN

      • Form Type

      • Tax Period

      • Organization Name

      • Requester Name

      • EO RAIVS Received Date

    4. Once all SSNs are redacted from the Form 990 or Form 990-EZ and Schedule B, copies are sent to the P&A OIT to review and forward by secure email to the EO RAIVS employee (with a Cc to the Manager, Lead and SP P&A Analyst) to print and mail.

    5. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions.

    6. Send Letter 3983C and provide them a copy of the form provided to you by the P&A OIT. Close and place case file in applicable EO holding area.

    7. If unable to locate the forms, notification will be sent to EO RAIVS.

    8. If after research the return can’t be obtained from the TE/GE SPP Analyst through P&A OIT, request the paper return from Files. See "If and Then" below for ordering paper documents from files using ESTAB.

    the requester asks for an electronically filed (MeF) return that isn’t located in SEIN,
    1. Determine the page count and follow billing instructions if applicable.

    2. Suspend the request 14 days to allow image to appear in SEIN. After 14 days check SEIN for the image,

      1. If present, fill the request.

      2. If not present, suspend an additional 14 days.

      3. After 14 days check SEIN for the image, if present fill the request.

    3. If not present in SEIN after the two 14 day suspense periods, email the TE/GE SPP Analyst and "Cc" the TE/GE SPP backup Analyst, the SP P&A Analyst and the P&A OIT designated contacts to obtain the redacted MeF paper return from P&A OIT. Provide the Analyst the following information

      • Reason for request -

        Example:

        "Request for redacted version of MeF Form XXX"

      • EIN

      • Form Type

      • Tax Period

      • Organization Name

      • Requester Name

      • EO RAIVS Received Date

    4. Once redacted and/or restricted, copies are sent to the P&A OIT to review and forward by secure email to the EO RAIVS employee (with a Cc to the Manager, Lead and SP P&A Analyst), print and mail.

    5. Ensure all data required by IRM 3.20.12 is restricted and redacted for forms imaged on or after November 2, 2015. For forms imaged before November 2, 2015 see IRM 3.20.13.

    6. Send Letter 3983C and provide a copy of the redacted form provided to you by the P&A OIT. Close and place case file in applicable EO holding area.

    7. If unable to locate the forms, notification will be sent to EO RAIVS.

    8. If after research the return can’t be located in SEIN or obtained from the TE/GE SPP Analyst through P&A OIT, send Letter 3983C, explain not available.

    9. Close and place case file in applicable EO holding area.

    a request (after research) requires a paper copy to be ordered from files using ESTAB,

    Reminder:

    Research for prior or current status 97 must be done prior to requesting paper copy.

    1. Request the paper return from files using ESTAB.

    2. Suspend pending receipt of return for 14 days.

    3. After 14 days if no receipt of paper return, order a 2nd time.

    4. If after the second 14 days, there is no receipt of paper return, send Letter 3983C and explain not available.

    5. If paper return is received, do not fill the request immediately.

      1. Review the return received from Files. If it reflects a new EIN edited or IDRS shows the return was moved to a new EIN, check SEIN for the image under the old and new EIN to determine if imaged.

      2. If the return was imaged under either EIN, email the TE/GE SPP Analyst, and "Cc" the TE/GE SPP back up Analyst, P&A OIT and SP P&A Analyst. Provide the case information, (EIN, Organization Name, Form Type, Tax Period, Requester Name and EO RAIVS Received Date), reason for sending.

        Example:

        "ESTAB return with two EINs."

      3. State whether an image is on SEIN and under what EIN, if the Schedule B copy is requested and a scanned copy of the return is received from files.

      4. Once researched, a determination of whether or not disclosable, what version to use (SEIN image or return ordered from files) and the redacted form (if applicable) will be sent to the P&A OIT to review and forward by secure email to the EO RAIVS employee (with a Cc to the Manager, Lead and SP P&A Analyst) to print and mail.

      5. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions. If not disclosable respond as unavailable.

    6. If an image is in SEIN (no matter which EIN it is found under), do not send the return ordered from files to Imaging, even if it has a different EIN. The return will be re-filed once the case is closed.

    7. If no image is in SEIN under either EIN, once the determination is made by the TE/GE SPP HQ Analyst and the case is closed, send the return ordered from files using Form 12634 and route to EO/Imaging with instructions to" image/redact/restrict and route to files."

    8. If the return ordered from files and IDRS research shows no indication the EIN was altered or return moved to another EIN, and no image in SEIN, send the return ordered from files using Form 12634 and route to EO/Imaging with instructions to" image/redact/restrict and route to files." Monitor SEIN for the image of the return for seven days. If the image isn't present after seven days, contact SP P&A Analyst POC for follow-up.

    9. Once the image is available in SEIN, provide a copy of the redacted version, and if applicable contact TE/GE SPP HQ Analyst if required for Form 5227, Form 990 or Form 990-EZ with the 527 box checked (and confirmed a 527 POL through IDRS research) and schedule B is specifically requested, or just the Schedule B as shown above in this table.

    10. Send Letter 3983C and provide the redacted document(s) provided by the P&A OIT. Close and place case file in applicable EO holding area.

    the requester asks for copies of specific pages of a form,
    1. Send Letter 3983C and provide a copy of the entire return. Inform the requester only complete copies are provided.

    2. Close and place case file in applicable EO holding area.

    the requester asks for a form other than the following, and it is not in SEIN, but research shows it’s disclosable,
    • Form 5227

    • Forms in status 97

    • Schedule B

    • Form 990

    • Form 990-EZ with 527 determined and Schedule B specifically requested

    1. Email the TE/GE SPP Analyst and "Cc" the TE/GE SPP HQ back up Analyst, P&A OIT and SP P&A Analyst. Provide the case information, (EIN, Organization Name, Form Type, Tax Period, Requester Name and EO RAIVS Received Date), reason for sending

      Example:

      "Unviewable in SEIN, research shows disclosable"

    2. Once researched, a determination of whether or not disclosable, and copies (if applicable) will be sent to P&A OIT to review and forward by secure email to the EO RAIVS employee (with a Cc to the Manager, Lead and SP P&A Analyst).

    3. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions.

    4. If not disclosable respond by sending a Letter 3983C, explain not available.

    the requester asks for the following and research shows status 97,
    • Form 990

    • Form 990-EZ

    • Form 990-PF

    1. See Exhibit 3.20.13-1, Status 97

    2. Email the TE/GE SPP Analyst and "Cc" the TE/GE SPP HQ back up Analyst, P&A OIT and SP P&A Analyst. Provide the case information, (EIN, Organization Name, Form Type, Tax Period, Requester Name and EO RAIVS Received Date), reason for sending and whether or not viewable in SEIN,

      Example:

      "Unviewable in SEIN, research shows disclosable."

    3. Once researched, a determination of whether or not disclosable, and copies (if applicable) will be sent to P&A OIT to review and forward by secure email to the EO RAIVS employee (with a Cc to the Manager, Lead and SP P&A Analyst) to print and mail.

    4. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before to November 2, 2015, see IRM 3.20.13 instructions.

    5. If not disclosable respond by sending a Letter 3983C , explain not available.

    the requester asks for a form that reflects the Ruling Date after the IRS received date, see Figure 3.20.13-14 Initial Research, EIN is provided. Ensure all data required by IRM 3.20.12 is restricted and redacted if imaged on or after November 2, 2015, and for Forms imaged before November 2, 2015, see IRM 3.20.13 instructions.
    the requester asks only for a machine readable electronically filed (efiled/MeF)
    • Form 990

    • Form 990-EZ

    • Form 990-PF

    route the original to the TE/GE SPP Analyst for processing.
    the requester asks for a machine readable electronically filed (efiled/MeF) along with other form types,
    • Form 990

    • Form 990-EZ

    • Form 990-PF,

    fill the other form types, and route a copy of the request to the TE/GE SPP Analyst for processing of the machine readable efiled/MeF.

  3. When a Form 4506-A is received from an officer of an exempt organization requesting a copy of his/her own EO return, provide a redacted copy of the return. Refer to the procedures outlined below.

    Note:

    If a requester wants an unredacted copy of their own return they should complete Form 4506 and pay the $50.00 photocopy fee.

    Figure 3.20.13-17

    Requests for Organizations’ Own Return

    If And Then
    the request is from an officer of an exempt organization requesting a copy of the organization's return, the request is accompanied by a payment of $50.00 for each tax period listed,
    1. Route form to the manager or lead to be researched and possibly re-batched to non-EOPC RAIVS.

    2. Non-EOPC will fill the request.

    the request is from an officer of an exempt organization requesting a copy of the organization's return, no payment is attached,
    1. Send Letter 3983C and provide a redacted copy of the return.

    2. Close and place case file in applicable EO holding area.

Media Requests
  1. IRS must expedite process Form 990, Form 990-EZ, Form 990-PF, Form 990-T and Form 5227 requests from the Media.

    1. Form 990, Form 990-EZ, Form 990-PF, Form 990-T and Form 5227 media requests must be filled and closed within 14 business days after the EO RAIVS received date.

    2. On the 10th business day you must determine if the request will be filled timely. If you determine the request won’t be filled and closed by the 14th business day you must contact the three FMRS to inform them of the delay and provide the date the request will be filled and closed.

    3. Pay attention to the guidelines in IRM 11.3.13.8.4, Disclosure of Official Information - Freedom of Information Act.

  2. Media requests filled in Ogden may be submitted on the media's letterhead or Form 4506-A. All media requests can be EEFaxed to the Exempt Organization Media Request Desk, located at the Ogden Submission Processing Campus. The EEFax number is 855-653-9144.

  3. You must contact the three FMRS:

    • When a media request is received.

    • To obtain confirmation the requester is considered media or non-media.

    • To obtain missing or incomplete information.

    • If the request is denied.

    • To inform them of any delays on the 10th business day and if you determine the request won’t be filled and closed by the 14th business day.

    • If the request can’t be filled and closed by the 14th business day after the EO RAIVS received date and provide them the date the request will be filled and closed.

  4. Contact the three FMRS by email, if the request is from news media, a major national media outlet or from a person with the news media in a foreign country.

    Caution:

    Don’t contact the media directly.

  5. Find contact information at the following website, https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspx and click on "Media Determination Team for TEGE inquiries" , under the Helpful Links.

  6. The Media Specialist will:

    1. Determine if the requester is considered media and inform the EO RAIVS designated point of contact.

    2. Contact the requester to obtain missing or incomplete information if considered media and provide to EO RAIVS designated point of contact if received.

    3. Send written notification to the requester if non-media.

    4. Inform the EO RAIVS designated point of contact if non-media by written notification.

  7. If non-media, process the request using non-media instructions.

    Note:

    The EO RAIVS designated point of contact will not inform requesters if non-media.

  8. All media requests must include the following information:

    Items that Must be Included on EOPC Requests

    The name of the organization
    Specific tax years and Forms requested;

    Note:

    The request can’t state most recent or all available tax returns.

    Organization’s EIN
    If they request the returns be sent using courier services, they must provide the UPS account number. If an UPS account number is provided:
    1. Prepare the Letter 3983C as required,

    2. Notate and highlight UPS in the top right margin of the Form 5703,

    3. Prepare Form 9814 per instructions and:
      • Include the UPS account number in the box designated
      • Check the "Next Day Air" box
      • Check the "Other" box, under justification of delivery notate "Form 4506-A Expedite Handling Requested by filer"

    4. Place documents in the following order:
      • Form 5703
      • Form 9814
      • Attachments to be associated with Letter 3983C

      Note:

      You’ll receive an email confirmation indicating request sent/delivered and a hard copy of Form 9814 will be received including the tracking number to be kept with the case file.

    Otherwise, IRS will send the returns using the U.S. mail.
    Returns are destroyed six years after the end of the processing year. Don’t provide years filed before 2014.

    Example:

    Returns filed in 2015 (no matter what tax year it is) are available in 2021. They are destroyed the end of January 2021, and no longer available to the public.

     

  9. Refer to the procedures below when filling requests from the media. Also see IRM 3.20.13.5, through IRM 3.20.13.5.4.

    Media Requests

    If Then
    you receive a media letterhead request or Form 4506-A claiming to be:
    1. News media

    2. A person with the news media in a foreign country, or

    3. A major national media outlet, i.e., Include but aren’t limited to:

      • The Tax Press

      • Wall Street Journal

      • New York Times

      • Washington Post

      • USA Today

      • Los Angeles Times

      • Major national and cable broadcast networks or major Internet sites (such as Yahoo, MSNBC, and CNN.com)

      • Wire Services (such as AP, Reuters and Bloomberg)

    1. Review the request for completeness

    2. Contact the three FMRS shown on the following website by email. https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspx and click on "Media Determination Team for TEGE inquiries" , under the Helpful Links. Inform them a request has been received. Request missing information (if applicable) and request confirmation the requester is considered media.

    3. If all pertinent information is provided, and the requester is media, continue filling the request as media.

    4. If not considered media, follow non-media instructions.

    the request is missing information or there is any doubt as to what the request is for,
    1. Contact the three FMRS shown on the following website by email.https://irssource.web.irs.gov/CL/Lists/Communications/Media%20Relations.aspx and click on "Media Determination Team for TEGE inquiries" , under the Helpful Links, to inform them what is missing or required in order to fill the request.

    2. If missing information isn't provided within five work days, on the sixth work day no follow-up will be made with the FMRS. Send Letter 3983C and inform the requester they need to provide the missing and/or incomplete information and resubmit the Form 4506-A. Refer the requester to call the FMRS at 202-317-4000, for any further inquiries.

    3. Close and place case in applicable EO holding area.

    a telephone inquiry from the Media is received, tell requester to complete Form 4506-A and EEFax or mail to the address on the form instructions. Also explain that one Form 4506-A must be completed per EIN if they are requesting more than one organization's returns.

    Note:

    If a request is received follow the instructions in this section. If more than one EIN is present, fill the request.

     

Congressional or Senate Finance Committee Requests
  1. Congressional requests or requests from LA are worked by the unit designated employee. Requests may come in using a memo or on Form 4506-A hand carried from the manager. These procedures were established between LA and OSPC as to how Congressional requests are handled and when to expedite the request.

  2. The EOPC Unit serves primarily as a support function in securing returns. All copies secured are redacted.

Legislative Affairs (LA) Requests on Behalf of a Member of Congress (MC) or Senate
  1. LA may request copies of returns on behalf of the MC or Senate when the request is related to the completion of their duties as a member of the Senate or Congress. When a MC contacts LA to request Form 990 in furtherance of his/her legislative purposes the following procedures apply.

    1. LA will attempt to secure the Form 990 using non-IRS sources such as Guidestar. If the return isn’t available on non-IRS sources (such as Guidestar), LA prepares a written request (may not be a Form 4506-A) listing the name and address of the organization(s) and the returns being sought.

    2. If more information is needed in order to complete the request, LA will contact the MC to obtain the necessary information or request a completed Form 4506-A.

    3. The request is EEFaxed directly to the Operations Manager at the OSPC. The EEFax number is 855-653-9144. LA will also send a brief email to both the OSPC Operations Manager and SP HQ Program Manager stating the number of requests being sent to Ogden, the time frames for response and any special instructions that may be required.

    4. In situations where expedited handling has been requested, the Ogden point of contact will call or email the LA contact person within two workdays of receiving a request for Form 990, and provide an estimate of the timing for delivery of the requested returns.

    5. Upon receipt of the filled request from Ogden, LA will inspect the documents included in the response to ensure that the MC's request was properly honored, and to ensure that the response doesn’t include any unauthorized disclosures.

Legislative Affairs Requests on Behalf of a Constituent
  1. When a MC contacts LA to request exempt organization returns on behalf of a constituent, the following procedures apply.

    1. LA will advise the MC that a Form 4506-A must be completed and submitted to Ogden. LA will provide the MC with an electronic version of Form 4506-A or by EEFax.

    2. The MC will have to decide whether to complete the Form 4506-A for the constituent, or provide the Form 4506-A to the constituent for completion and submission to Ogden.

    3. LA will inform the MC that other alternative and possibly quicker options are available to secure copies of EO returns such as Guidestar. The MC will decide whether to use an alternative source to try to retrieve the Form 990, or provide the constituent with the information about using an alternative source.

    4. In this situation, EOPC will process the Form 4506-A in the usual manner. No special or expedited handling is required.

Internal Requests
  1. An internal request may be submitted by anyone who works for the Internal Revenue Service (IRS) and is requesting the data in his or her official capacity. These requests must be submitted either by memo or on Form 4506-A.

    Internal Requests

    If Then
    the request is from the EO Liaison to State Charity Officials,
    1. Process using priority handling procedures.

    2. If unable to fill request within 10 days, notify the requester and provide the expected turn-around time.

    3. When return is received, EEFax the redacted return to the number provided on the request and close.

    Note:

    The returns are only requested when expedited service is needed. Otherwise the State files the request.

    the request is from the IRC 6104 notice coordinator,
    1. Process using priority handling procedures.

    2. If unable to fill request within 10 days, notify the requester and provide the expected turn around time. These requests will be for redacted Form 990-PF only.

    3. If Form 990 or Form 990-EZ are the only returns found, notify coordinator and close.

    Note:

    The returns are only requested when expedited service is needed. Otherwise the State files the request.

    the request is from an employee in HQ or a Field Office, process the request within 30 days.
    the request is from any other internal source and the requested returns aren’t more than six years old, Inform the requester to enter an ESTAB request on IDRS or fill out and EEFax Form 2275 to EEFax number 855-312-0550.
     

Requests with Extensions
  1. When a request for a copy of a return is received and IDRS research (see IDRS command code job aid) reveals that only an extension has been filed, refer to the procedures outlined below.

    Extension Procedures

    If Then
    an extension (TC 460) has been granted and return can’t be located on SEIN, send Letter 3983C to inform the requester the return is unavailable and close.

    Caution:

    Do not inform the requester of the extension.

    Note:

    Any writing placed anywhere on a form by the filer regarding an extension is disclosable and doesn’t confirm whether IRS received, approved or denied an extension. Examples may include, "filed for extension" , "extension granted" .

     

More Scenarios Where a Return May or May Not be Available
  1. The table below provides more scenarios where a return may or may not be available. Procedures are based on each individual situation and whether or not the return in question can be secured.

    If Then
    ≡ ≡ ≡"≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡

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

    the return has posted to the wrong EIN,
    1. Send Letter 3983C, inform requester the return is unavailable.

    2. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct EIN using Form 12634.

    3. Annotate on the routing slip what action needs to be taken and close.

    a return has posted to the wrong tax period(s)
    1. Fill the request if the return is the tax year requested.

    2. Inform the requester the return is unavailable If the return is not the tax year requested.

    3. Forward the case to EO Accounts (MS: 6710) to move return(s) to the correct tax period(s) using Form 12634.

    4. Annotate on the routing slip what action needs to be taken and close.

    the case can’t be closed within 60 days of the received date, Send Letter 2645C to the requester informing them more time is needed in order to fill the request.
    the return is an IRS prepared return (i.e., Substitute for Return (SFR) or Dummy Return), Send Letter 3983C, inform the requester the return is unavailable and close.

TC 59X Procedures
  1. Refer to the procedures outlined below for filling requests when a TC 59X is present on the module. Refer to Exhibit 3.20.13-6 for TC 59X Closing Code explanations.

    If Then
    a TC 590 is present without a Closing Code (CC) or with a CC 75, If the return is available and determined disclosable, fill the request per instructions in this IRM. If the return isn’t available, notify requester the return is unavailable using Letter 3983C and close.
    a TC 590 is present with CC 14, Notify requester this organization is part of a group return and not required to file a separate return using Letter 3983C and close.
    a TC 599 is present with CC 17 or 18,
    1. Research SEIN for the return.

    2. If return is present, fill the request.

    3. If unable to locate a return, inform the requester the return is unavailable using Letter 3983C and close.

Form 4251 Charge-Out Procedures
  1. Form 4251, Return Charge-Out, is used to locate tax returns in a Campus or Federal Records Center File. It replaces the tax return in the file and provides information as to the location of the return. It also serves as a routing sheet and is used to recharge the document from one user to another.

  2. A Form 4251 will be received that indicates the return isn’t available or charged-out to another area. If this occurs, refer to the following procedures.

    If Then
    a Form 4251, Return Charge-Out is received without the return or indicates return is charged out to another area,
    1. Verify the correct return (DLN) was requested. If the wrong DLN was ordered, submit a second request.

    2. If document is charged out to another area, contact that area in order to secure the return.

    3. If the return has been sent back to Files, submit a second request.

      1. If not received, send Letter 3983C informing unavailable and close.

      2. If received, continue filling request and close.

    the Form 4251 indicates the return(s) is charged out to Statistics of Income (SOI),
    1. Request the document from SOI following local procedures. If received continue to process request.

    2. If the return isn't in SOI and has been re-filed, send Letter 3983C, inform requester the return is unavailable and close.

    the Form 4251 indicates the return is charged out to Examination or Area Office,
    1. Close case.

    2. Inform the requester the return is unavailable using Letter 3983C.

    3. Don’t inform requester the return is being examined.

    the Form 4251 is returned stating the return (tax year) has been destroyed, inform the requester the document has been destroyed using Letter 3983C.

    Note:

    Returns are destroyed six years after the end of the processing year.

Fee Charges for Returns Open for Public Inspection

  1. An officer of an exempt organization that requests a copy of the organization's own EO return must pay a photocopy fee of $50.00 as listed on Form 4506. If they don’t want to pay the $50.00, then a redacted copy will be provided.

  2. Third party requests from commercial users must pay $.20 per page.

  3. All other third party requesters receive the first 100 pages free and pay $.20 per page after the first 100 pages.

    • These charges apply to the total number of pages requested, not per individual return.

    • If there is reason to believe requests are being submitted in a manner to avoid paying the $.20 per page after the first 100 free pages, combine the requests and charge as though it were one request.

    Note:

    Enrolled agents are treated as any other representative and are charged for copies of returns as shown above.

  4. More information pertaining to appropriate charges for search, duplicating and certification services is located in IRM 11.3.5, Disclosure of Official Information - Fees, and IRM 3.5.20, Accounts Services - Processing Requests for Tax Return/Return Information, Formal Certifications section.

Exceptions to Fee Charges
  1. The following third parties receive requests free of charge:

    • Congressional requests submitted through LA

    • Media requests

    • Washington, DC and other IRS offices

      Note:

      If after inspection the requester wants a copy, these offices will assess the appropriate fee

      .

    • Federal, state, local, foreign or international government agencies; and

    • Indian tribal governments

Billing Procedures for Copies of EO Returns
  1. Count the number of pages and compute the amount due based on the above fee schedule. After the amount due is determined, refer to the table below for instructions on when the requester must be billed for the balance due.

    Note:

    When printing double sided, count one page for each page containing print on both sides.

    Since the Form 5227 and Schedule B are blocked from EOPC’s view in SEIN, and the total page count is not visible, send to TE/GE SPP for page count confirmation by email, as instructed in IRM 3.20.13.5.4.

  2. Record all actions taken on the request (Form 4506-A/correspondence) and IDRS.

  3. If the requester is billed, record the amount due, request date, etc., on the EOPC Payment Request Report. This information must be recorded the same day the Form 2860 is sent to the requester.

    If Then
    the request is for digital data orders and a partial payment is received with the original request
    1. Request the balance due to gain full payment no matter the dollar amount. digital data orders must be paid in full before filling the request.

    2. If a phone number is present, call requester and request payment, if not, prepare Form 2860 and Letter 3983C explaining full payment is required, where to locate fee amounts and request completed Form 2860 and payment.

    3. Record the amount due and payment request date on the EOPC Payment Request Report.

    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).

    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Fill the request, but don’t request payment .≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Send copies of returns and Letter 3983C to the requester.

    3. Close case file.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Fill the request.

    2. Prepare and send Form 2860andLetter 3983C (include amount due), along with copies of the returns to the requester.

    3. Record the amount due, payment request date, etc., on the EOPC Payment Request Report (previously known as bad payor list).

    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).

    the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Don’t print copies or send copies of the returns until full payment is received.

    2. Prepare Form 2860 and Letter 3983C (include the amount due) and send to requester.

    3. Record the requester name, amount due, payment request date, etc., on the EOPC Payment Request Report.

    4. Suspense case for 45 days (30 days response time and 15 days to purge the case).

  4. If a payment is received, refer to IRM 3.20.13.5.5.4, Billing and Payment Processing Procedures, and IRM 3.20.13.5.6, Refunding Photocopy Fees for Copies of Paper EO Returns, for payment processing procedures.

Form 2860 Instructions
  1. When preparing a Form 2860, Document Transmittal and Bill, requesting payment for copies of EO returns, refer to the procedures outlined below.

    1. Notate "For Deposit to RACS Account 20–3220" on top of Form 2860. Include Building, Mail Stop and IDRS employee number on Form 2860

    2. Include any payments previously received on Form 2860.

    3. Send Parts 1 and 2 of Form 2860 with copies of return (if balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡) to requester. If amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ send only the Form 2860 and Letter 3983C.

    4. Staple Part 3 of Form 2860 to front of case file and annotate action taken on the request (Form 4506-A/correspondence) and IDRS.

    5. Suspense case for 45 days (30 days response time, 15 to purge the case).

    Note:

    Deposit instructions are found in IRM 3.8.45, Manual Deposit Process.

Billing and Payment Processing Procedures
  1. A suspense file is maintained in order of completion date for 45 days on initial payment requests (30 day response time and 15 days to purge case). If a partial payment is received after the first bill, a second bill is not sent.

  2. When a payment or no payment is received due to issuance of a Form 2860, refer to the procedures below.

    Payment Processing Procedures

    If And Then
    full payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, or a request for digital data no matter the amount due,
    1. Pull original request from the suspense file and associate it with the remittance copy of Form 2860.

    2. Send copies of the returns and Letter 3983C to the requester for paper copies. If the request is for digital data, send Letter 3983C and inform the requester they can expect their digital data in a separate mailing.

    3. Annotate the requester information, payment amount, received date, etc., on the EOPC Payment Request Report.

    4. Close case and place in closed case file.

    a partial payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, or a request for digital data no matter the amount due,
    1. Pull original request from the suspense file, and associate it with the remittance copy of Form 2860.

    2. Annotate the requester information, payment amount, received date, remaining balance due, etc., on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/correspondence).

    3. Close case and place in the closed case file.

    4. Don’t refund the partial payment unless the requester specifically requests it be refunded. If requested then follow IRM 3.20.13.5.6 and IRM 3.20.13.5.7 Requests for digital data Refund Exceptions.

    full or partial payment is not received within the initial 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, or a request for digital data no matter the amount due,
    1. Pull case from suspense file.

    2. Annotate No Response on the EOPC Payment Request Report and the request (Form 4506-A/correspondence).

    3. Close case and place in the closed case file.

    4. Don’t refund the partial payment unless the requester specifically requests it be refunded. If requested then follow IRM 3.20.13.5.6, Refunding Photocopy Fees for Copies of Paper EO Returns...

    full or partial payment is received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and copies of returns were previously sent to the requester with initial billing,
    1. Pull case from suspense file.

    2. If balance due is full paid,

      • Annotate the requester information, payment amount, date received, etc., on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/correspondence).

      • Close case and place in the closed case file.

    3. If a partial payment is received,

      • Annotate requester information, date, remaining balance due. etc. on the EOPC Payment Request Report and the request (Form 4506-A/correspondence).

      • Close case and place in the closed case file.

      • Don’t refund the partial payment unless the requester specifically requests it be refunded and meets the criteria in IRM 3.20.13.5.6 Refunding Photocopy Fees for Copies of Paper EO Returns.

    full or partial payment isn’t received within the 45-day suspense period, the amount due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and copies of returns were previously sent to the requester with initial billing,
    1. Pull case from suspense file.

    2. Annotate "No Response" on the EOPC Payment Request Report, IDRS and request (Form 4506-A/correspondence).

    3. Close case and place in closed case file.

    remittance is received after the 45-day suspense period, no case is found,
    1. Check the EOPC Payment Request Report.

    2. If paid in full,

      • Associate information with case

      • Annotate requester is full paid on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/correspondence).

      • Close case and place in the closed case file.

    3. If partial payment is received,

      • Associate remittance information

      • Annotate requester information, date, remaining balance due. etc. on the EOPC Payment Request Report, IDRS and the request (Form 4506-A/correspondence)

      • Close case and place in the closed case file.

Refunding Photocopy Fees for Copies of Paper EO Returns

  1. It may be necessary to refund a requester’s payment when:

    • The photocopy fee is prepaid and a copy of the return can’t be provided;

    • Any portion of the photocopy fee was overpaid; or

    • The prepaid photocopy fee request is rejected.

    • A partial payment was received on an order with a balance due of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, no reply was received to the request for payment and the requester has requested the partial payment be refunded.

  2. The National Standard Application (NSA), Photocopy Fee Refund System, is used to initiate refunds. This system has checks and balances and separation of duties to prevent fraud, duplicate refunds, etc. It mandates managerial approval of all refunds. See user guide (available in the unit, from the local IT Systems Administrator or from the National RAIVS Analyst). Take the following actions when a refund must be issued.

    1. Verify payment has posted.

    2. Rebatch under 520-34000 and report time working case under this code

    3. Inform requester a refund will be issued within 60 days.

  3. Annotate the refund amount on the original request (Form 4506-A/correspondence). The system will send the request to Accounting for processing. RAIVS will route the Form 4506-A to Accounting for review using Form 3210. When returned, file the original Form 4506-A and any other forms and authorizations.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. If a request for a refund is received, refer to the procedures outlined below.

    Refund Procedures

    If And Then
    the refund request is for a prepaid order, the order hasn’t or can’t be filled,
    1. Verify the payment has posted.

    2. Rebatch under 520-34000 for preparation and issuance of a manual refund. (See IRM 3.5.20.5.1.12.1 for more information).

    Note:

    All time is reported under 520-34000.

    the refund request is for a prepaid order that was previously shipped to the requester, the requester states the wrong returns were provided, inform requester a refund can’t be issued for returns that were previously sent to them. However, we will provide copies of the correct returns at no additional charge.

Requests for Digital Data

  1. Electronic copies (images) of certain EO returns that are filed with the IRS are available on digital data as of October 30, 2017. The images are available in Raw format depending on the type of return, the type of filer, and the year the return was filed.

    Note:

    DVDs were replaced by other types of digital data on October 30, 2017. Until the Form 4506-A and Letter 3983C is updated, respond with reference to DVD.

    • Raw Format: Digital data contain image files in Tag Image File (TIF) format for returns selected for the month or quarter requested. These files aren’t associated with each other except through a comma-delimited index file. Each submission’s index file contains nine index fields (EIN, tax period, taxpayer name, state, ZIP code, type of return, SS code, total assets and scan date). This is followed by a list of TIF files belonging to the submission. This format is best for users who intend to process the image files through their own data software.

  2. A complete set is one year's worth of data from January through December. Prior year tax periods may be included in current year data.

  3. Returns that aren’t currently available on digital data are shown below.

    • Form 5227, Split-Interest Trust Information Return

    • Specific individual organizations

    • Form 8871, Political Organization Notice of Section 527 Status

    • Form 8872, Political Organization Report of Contributions and Expenditures

    • Form 8453-X, Political Organization Declaration for Electronic Filing of Notice 527 Status.

      Note:

      Copies of Form 8871, Form 8872, can be accessed by requesters at the following website, https://www.irs.gov/charities-non-profits/political-organizations. Requesters may also be able to locate Form 990 and Form 990-EZ IRC 527 (political) organizations on this website.

  4. A sample digital data is available upon request in the "raw" format. The cost for a sample digital data is $25. The sample will contain a set of returns such as Form 990, Form 990-EZ, Form 990-PF and Form 990-T imaged files.

  5. There are no refunds or exchanges on filled digital data orders unless the following applies, then see IRM 3.20.13.5.6, Refunding Photocopy Fees for Copies of Paper EO Returns :

    • The customer can’t access the information because the digital data is defective. If the digital data is defective, the customer will be offered a replacement after we confirm it’s defective.

    • The fee wasn’t the actual, direct cost in developing the digital data; or

    • The basis for calculating the fee is improper.

  6. Images are available at no cost to members of the media and other government agencies.

  7. The following table indicates what returns are available, formats and the related charge for other customers. Returns are maintained for six years after the end of the processing year and then destroyed. As such, tax years filed before 2015 are no longer available.

    Forms Price for Filing Years Available are forms filed in Price (format) for Complete Set of all returns filed in a calendar year (provided monthly) Price (format) for Complete Set of returns filed in an individual state in a calendar year (provided quarterly)
    990 or
    990-EZ
    2015 - 2021 $2,500 (digital data) $100 (digital data)
    990-PF 2015 - 2021 $1,250 (digital data) $100 (digital data)
    990-T 2015 - 2021 $100 (digital data) Not Available
  8. Requests for digital data must be received on a Form 4506-A, or letter if media, with the required user fee paid in full. See IRM 3.20.13.3.

    • Name of organization requesting digital data and employee name (if applicable) or individual requesters name.

    • Mailing address.

    • Telephone number and extension.

    • UPS account number (for overnight delivery, if requested).

    • Description of specific formats being requested (e.g., "Complete set of 2021 digital data for Forms 990" or "Complete set of 2021 digital data for Forms 990-PF."

    Note:

    All digital data requests must be prepaid in full. If no payment is received with the request, send Letter 3983C, inform requester full payment is required, provide location of fees, request they resubmit request with full payment and close. If partial payment is received with the request, follow billing procedures in IRM 3.20.13.5.5 through IRM 3.20.13.5.6.

  9. DMD confirms whether digital data is defective, and replicates the requested digital data, packages and will ship them to the requester.

SOI-SEIN-ORDERS Application
  1. A program was created by DMD that allows specific digital data customer information to be entered into its database to fill requests for copies of digital data. The "SOI-SEIN-ORDERS" is completed as digital data requests are received. Form 5081 is required and must be approved before accessing the system.

  2. The program allows specific information to be entered such as:

    • Organization Name - Enter the requester’s "Name" from line 2 of Form 4506-A.

    • Personal Name (In Care Of name) - Enter the requester’s "Contact Person" from line 2 of Form 4506-A if present. If blank enter the Organization Name as directed above.

    • Address - Enter the Address from line 2 of Form 4506-A.

    • Primary Contact - Same entry as Personal Name above (if different from the Organization Name entry above)

    • Secondary Contact - Enter additional contact information if present.

    • EEFax, Website, UPS Account, FEDEX Account

    • Notes - Enter any additional notes.

    • Date Ordered - Entered automatically and is the date the order is input into the SOI-SEIN-Orders Application.

    • Type of Order
      ("EO" = Form 990 or Form 990-EZ, "PF" = Form 990-PF, "990-T" = Form 990-T for 501(c)(3) organizations, and Format: "Raw" = TIF images plus index file or Sample)

    • Year(s) requested

    • Amount paid or Exempt - All requests for digital data must be paid in full before a request can be filled, the "not paid" selection is not applicable unless confirmed as Media.

    • Completion date

  3. You can check the status of each request regularly if you know the name of the customer requesting the order. All customer contact information is stored on the database.

EOPC Technical Software Assistance Procedures

  1. Telephone calls received in the EOPC unit, regarding technical issues or questions related to the Raw Software must be forwarded (using secure email) to the TE/GE HQ Program Analyst with oversight of the Imaging process, with a Cc to the TE/GE SPP Analyst (MS 1110, if mailing) for resolution.

  2. Refer to the procedures below when you receive a call relating to these issues.

    1. Inform the caller you’re unable to assist him/her with the technical issue,

    2. Assure the caller you’ll forward their inquiry to the appropriate area for resolution and their call will be returned within two business days,

    3. Obtain the following information from the caller:

      • Name,

      • Phone number,

      • Best time to call,

      • A brief explanation as to what the question or problem relates to.

EOPC Reports

  1. Various reports must be prepared on a weekly or monthly basis to provide information to the HQ staff. Those reports are described below.

    Note:

    For more reporting requirements see IRM 3.30.124, Campus Monitoring Reports.

SOI-SEIN-ORDER Report

  1. The SOI SEIN-ORDER report identifies the number of digital data requests received in the EOPC unit. The report is available using SEIN.

  2. The report includes:

    • Name of requester and contact information

    • Request input date

    • Forms and tax years requested

    • Format or type of request (digital data)

    • Cost of the digital data and amount paid

    • Date digital data was ordered, received and shipped

  3. The TE/GE HQ Program Analyst with oversight of the EOPC process forwards the information recorded on the report to National HQ at the end of each month.

EOPC Payment Request Report

  1. The EOPC Payment Request Report, is maintained by OSPC EO RAIVS and time is reported under overhead codes. It is maintained in received date order, by year, and is used to record all payments received and billing information associated with Form 2860. The report is located on the shared drive by accessing, S:\ODN\SP\DCO\Data Dept. 1\Team 35111\TEGE\EOPC Payment Request Rpt.xls and includes:

    • Requester name

    • TIN

    • Date the request was received

    • Form type

    • Tax years requested

    • Number of pages≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Amount due

    • Date the first bill was issued

    • Payment amount received

    • Payment received date

    • Remaining balance due

    • No response date (45 day suspense period end date)

    • Closing date

    • Remarks - Include employee IDRS number of the clerk who issued the balance due letters and any comments

  2. The report must be updated immediately when requests reflect a payment was received, based on the response to billing inquiries and when bills are issued.

    Note:

    Authorization to the shared drive is limited to the EO RAIVS designated employees.

Form 4506-A Counts Report

  1. The Form 4506-A Counts Report records the number of requests received and closed for both current and prior years in a calendar year. It doesn’t include the number of forms copied. It is maintained by OSPC EO RAIVS and time is reported under overhead codes.

  2. This report is completed by close of business (3:30 MT) every Friday for the current week and available on a shared drive where the information can be updated as needed. The report is located on the shared drive by accessing,https://organization.ds.irsnet.gov/sites/WICASSpDco/RAIVS/RAIVSIVES%20Inventory%20Report/Forms/AllItems.aspx,

  3. The Form 4506-A Counts Report for each month must include the following information:

    • Beginning Inventory

    • Adjustment

    • Receipts

    • Closures

    • Ending Inventory

EO Status Codes

Use the following table to determine whether to disclose a return based on status code and the response to provide to the filer if the return isn’t found.

Code Description Should the Request be filled? Response if Return not Found If Filed, Is the Return available on digital data from IRS?
00 or blank EO section established without a status. Yes, if filed fill request Unavailable Yes
01 Unconditional Exemption – Active Yes, if filed fill request Unavailable Yes
02 Conditioned Exemption – Active Yes, if filed fill request Unavailable Yes
06 State University Filing 990-T – Active See IRM 3.20.13.4.10 Not Open for Public Inspection No
07 Church Filing a Form 990-T – Active See IRM 3.20.13.4.10 Not Open for Public Inspection No
10 Pre-Examination of Church – Active Yes, if filed fill request. Unavailable Yes
11 School Certification – Active Yes, if filed fill request Unavailable Yes
12 A Formal Exemption Not Granted –
  • Filing an EO Return Form 990 under IRC 4947(a)(1)

  • Form 990-PF Under IRC 4947(a)(1)

  • Form 5227 Non-Exempt Charitable Trust

  • Forms 990-C/1120-C Taxable Farmer’s Cooperative — Active

Yes, if filed fill request Unavailable
  • Form 990-PF - Yes

  • Form 5227 - No

  • Forms 990-C /1120-C - No

18 Temp. Revocation required to file Form 990-PF & Form 1041 – Active Yes, if filed fill request Unavailable Yes
19 Revocation Private FDN required to file Form 990-PF and Form 1120 – Active Yes, if filed fill request Unavailable Yes
20 Termination (out of business) – Inactive Yes, if filed fill request Not Exempt Yes
21 Unable to locate – Inactive/Active Yes, if filed, fill request Unavailable Yes
22 Revocation – Inactive No, if filed DON’T fill request Terminated No
23 507(a) Termination – Yes, if filed fill request Unavailable Yes
24 507(b)(1)(A) Termination – Yes, if filed fill request Unavailable Yes
25 507(b)(1)(B) Termination – Yes, if filed fill request Unavailable Yes
26 Termination Merger — Inactive Yes, if filed fill request Term/Not EO Yes
28 No longer a member of a group ruling No, if filed DON’T send Not EO No
29 Group Ruling has been dissolved Yes, if filed fill request Unavailable Yes
30 Churches voluntarily file Form 990 Yes, if filed fill request Unavailable Yes
31 Small organizations other than Private Foundations Yes, if filed fill request Unavailable Yes
32 (Obsolete January 1, 2008)
Non-responder to CP 140/141 - applicable to tax periods 200612 & prior.
Yes, if filed fill request Unavailable Yes
33 Foreign Private Foundation described in IRC 4948(b) Yes, if filed fill request Unavailable Yes
34 527 Political Organization Yes, if filed fill request Unavailable Yes
35 Canadian Charity without Foundation Classification Yes, if filed fill request Unavailable Yes
36 Non IRC 501(c)(3), (9) or (17) Filers - No official exemption Yes, if filed fill request Unavailable Yes
40 Return filed Application pending, no exemption — Yes, if filed fill request Not EO Yes
41 No reply to solicitation - no exemption No, if filed DON’T send Not EO No
42 Extension Filed, no exemption No, if filed DON’T send Not EO No
70 Denied - inactive - no exemption No, if filed DON’T send Not EO No
71 Incomplete Form 1023 /Form -EZ /Form 1024 - no exemption No, if filed DON’T send Not EO No
72 Refusal to Rule, no exemption No, if filed DON’T send Not EO No
97 Revocation of tax exempt status - no TC 150 filed for three consecutive years Forms 990, 990-EZ and 990-PF

Note:

These forms may be blocked from viewing due to the revocation.

  1. Yes: If the requested return is for tax years 200711 and prior and filed.

    Note:

    Forms filed in 2014 and prior are no longer available and won’t be filled.

  2. If the request is for tax years filed in 2015 and subsequent, contact the TE/GE SPP Analyst by email, with a Cc to the TE/GE SPP HQ backup Analyst for determination whether the return requested is disclosable. Provide the Analyst the following information:

    • Reason for request and whether or not the form is viewable in SEIN - example, "Unviewable Status 97 disclosable determination needed "

    • EIN

    • Form Type

    • Tax Period

    • Organization Name

    • Requester Name

    • EO RAIVS Received Date

    Note:

    If a form isn’t in SEIN and must be ordered from files, send to TE/GE SPP first before ordering the form from files.


Once researched notification will be sent to EO RAIVS, stating the determination.
If determined disclosable, fill the request.
If determined not disclosable, don’t fill the request, inform the requester the form is unavailable using 3983C letter.
Inform the requester the return is unavailable

Note:

the organization is no longer recognized as a tax-exempt organization.

No
Exceptions -
  1. Forms with tax periods 200711 and prior are burned on digital data.

  2. Forms filed before being placed in status 97 are on digital data.

98 Terrorist Organization – no exemption No, if filed DON’T send Unavailable No
99 Dump code - No exemption (prior EO status codes 22, 41 or 70-72) No, if filed DON’T send Not EO No

EO SS Codes

SS Code Classification Code Type of Exempt Organization IRC Code
01 1 Governmental Instrumentality IRC 501(c)(1)
02 1 Single Parent 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)
(terminated 1992)
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 Multiple parent Title holding corporation 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 IRC 501(f)

Filing Requirements

Codes Description Required to File Response if Return Not Found
01 Gross receipts exceeding $25,000, $50,000 for 2010 and subsequent forms Yes Unavailable
02 Gross Receipts under $25,000, $50,000 for 2010 and subsequent forms If filed, send. Unavailable
03 Group Return Filer No, if filed send Unavailable
04 501(c)(21) Filing 990-BL   Not Open to Public Inspection
06 501(c) Church If filed, send Unavailable
07 501(c)(1) Government Instrumentality If filed, send Unavailable
09 Denied, failed to establish If filed, Don’t send Unavailable
13 Religious organization If filed, send Unavailable
14 Instrumentality State Political If filed, send Unavailable
88 Account currently inactive, return not required to be mailed or filed. If filed, send Unavailable

EO Filing Requirement Codes

Form 990 and Form 990-EZ

Code Definition
00 Not required to file
01 Required to file Form 990 (Gross receipts over $25,000, $50,000 for 2010 and subsequent forms)
02 Not required to file Form 990 (Gross receipts of $25,000 or less, $50,000 for 2010 and subsequent forms)
03 Dummy Entity (group return filed)
04 Not required to file - (filing Form 990-BL)
05 Reserved for programming use
06 Not required to file (Church)
07 Not required to file (exempt under 501(c)(1))
13 Not required to file (religious organization)
14 Instrumentalities of States or Political Subdivisions not required to file
55 Reserved for programming use
88 Account currently inactive, return not required to be mailed or filed
 

Form 990-T

Code Definition
0 Not required to file
1 Required to file Form 990-T
2 Not required to file annually (Pension Trust 401(a))
5 Reserved for programming use
8 Account currently inactive, return not required to be mailed or filed
 

Form 5227

Code Definition
0 Not required to file
1 Required to file Form 5227
2 Required to file Form 5227 and may also file Form 1041
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed.
 

Form 990-PF

Code Definition
0 Not required to file
1 Required to file Form 990-PF
2 Revoked - Required to file Forms 990-PF and 1120.
5 Reserved for programming use.
8 Account currently inactive. Return not required to be mailed or filed.
 

Form 1041-A

Code Definition
0 Return not required to be mailed or filed
1 Filing requirement generated when filed - not required to file annually
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed
 

Form 4720

Code Definition
0 Not required to be filed
1 Filing requirement generated when filed - not required to file annually
5 Reserved for programming use
8 Account currently inactive. Return not required to be mailed or filed
 

Form 1120-POL

Code Definition
00 Return not required to be mailed or filed
01 Forms 1120/1120-A required to be filed. (Required to be mailed in the month in which the corporations fiscal year ends.)
02 Form 1120-S required
03 Form 1120-L required
04 Form 1120-PC required
06 Form 1120-F required
07 Form 1120 required to be filed
09 Form 1120-POL required. Return not required to be mailed. No FTD mail-out
10 Form 1120-H required
11 Form 1120-ND required
14 Subsidiary Organization. Return not required to be mailed or filed
15 Form 1120-FSC required
16 Form 1120-DF required
17 Form 1120-RIC required
18 Form 1120-REIT required
19 Form 1120 Personal Service Corp. required
55 Reserved for programming use
88 Account currently inactive. Return not required to be mailed or filed.

Abbreviations for Commonly Recurring Words

Recurring word Abbreviation Recurring word Abbreviation
Agency/Agencies AGCY   Home Owners Association HOA
Agricultural/
Agriculture
AGRI   Industrial INDL
Alumni ALUM   Industry/
Industries
IND
Amalgamated AMAL   Incorporated INC
American/s AMER   Information INFO
Association/s ASSN   Institute/s INST
Associates or 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 enough space is available. If sufficient space isn’t available, then and only then abbreviate

CRAT   Mountain MTN
Charitable Lead Annuity Trust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CLAT   Non-exempt Charitable Trust NECT
Charitable Remainder Trust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CRT   National/s NATL
Charitable Remainder Unitrust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CRUT   Organization/s
Organizational
ORG
Charitable Lead Trust

Note:

Spell out completely if enough space is available. If sufficient space isn’t available, then and only then abbreviate

CLT   Parent Teacher Association PTA
Charitable Lead Unitrust

Note:

Spell out completely if enough space is available. If sufficient space isn’t 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 or 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 of Foreign Wars 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      

Closing Code Definitions

Closing Code Definition
TC 590-75 Not liable for return
TC 590-14 Subsidiary filed under parent EIN
TC 599-17 Unprocessable return
TC 599-18 Return in process on or after Program Completion Date

Saving a PDF version of an SEIN Image on a Local PC, Redact/Restrict in PDF and Printing in PDF

Follow the steps to save a PDF of an SEIN Image on your local PC.

Steps Saving a PDF
1 Log into SEIN
2 Search for and select an image.
3 Left click on "Print" and select the PDF printer "Adobe PDF"
4 Left click on "Print"
5 Rename file name
6 Save
7 Review document for all pages. If missing pages, then
  1. Left click on “Print” again

  2. Check the “Pages” box in the page range section

  3. Enter the page number or pages numbers in sequence

  4. Follow print instructions in steps 1-6 above

    Note:

    Depending on the size of the document, it may take a few minutes to save.

Steps for redacting or restricting in PDF.

Note:

If no redaction or restriction is required, then print.

If redaction is required, do the following:

Steps Redaction
1. Choose Tools.
2. Go to Protect & Standardize and select Redact.

Note:

A tool bar will appear with options to perform the redaction process.

  1. Click on Properties in the redact tool bar options

  2. In the Redacted Area Fill Color, click the color box and select the color “white”.

  3. In the Redaction Mark Appearance section, in the “Fill Color”, click the color box and select the color “white”.

  4. Click OK

    Note:

    This setup only needs to be done once.

3. Click on Mark for Redaction.
  1. Select Text & Images

4. Highlight areas to be redacted.

Note:

This will highlighted in white and give the appearance of redacting, but is not redacted until you click on “Apply.”

5. Click Apply.

Note:

This will always ask, “Are you sure you want to continue”?

6. Click OK

Note:

By clicking OK, it will permanently be removed. Click “OK” if you are sure.

7. Click File and select Save As

Note:

The File name will show Redacted at the end of the file name.

8. The File name will display your file name with “Redacted.”
9. Click Save.

If blank, restricted, EUP header only page or page requiring restriction is identified, do the following:

Steps Restriction of Blank, EUP Header only or Entire Page
1. Choose Tools
2. Go to Create & Edit.
  1. Select Organize Pages

  2. Click Extract

Note:

A tool bar will appear with options to perform the Extract process.

3. Highlight the pages for the request.
  1. Hold down the Control (Ctrl) button and click on the all pages needed for request

  2. Click Extract

  3. A new PDF file is created with the pages for the request.

4. Click on File and Save As.
5. File Name.
  1. Select file name and replace existing file

  2. Click Yes

Printing in Adobe PDF

Steps Printing in Adobe PDF
1. Click on File and Print
2. Select the printer from the drop down menu
3. Review the document in the Scale section to ensure all pages will print in full. If not, click the “Fit” option.
4. Click Print

Note:

Ensure all required items are redacted and restricted on the printed copy before sending request. Once printed, delete file.