3.24.20 Applications for Extension of Time to File Exempt Organizations and Employee Plans Returns

Manual Transmittal

December 07, 2018

Purpose

(1) This transmits revised IRM 3.24.20, ISRP System, Applications of Extension of Time to File Exempt Organization and Employee Plan Returns.

Material Changes

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

(2) IRM 3.24.20 - Updated Program Scope and Objectives.

Effect on Other Documents

IRM 3.24.20 dated December 15, 2017, is superseded. IRM 3.24.20.

Audience

ISRP Data Transcribers
Wage and Investments
Tax Exempt and Government Entities

Effective Date

(01-01-2019)

Jennifer A. Jett
Acting Director, Business Systems Planning
Government Entities and Shared Services
Tax Exempt and Government Entities

Program Scope and Objectives

  1. Purpose - Instructions for transcribing and verifying data from block control documents and returns for the Employee Plan Master File Processing of the Form 8868, Application for Extension of Time to File an Exempt Organization Return, and Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Audience - Exempt Organization Data Transcribers at the Ogden Campus is the primary audience for this IRM.

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

  4. Stakeholders - Exempt Organization Headquarters who rely on transcription of exempt organization returns

  5. Transcription operators may also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures. If IRM 3.24.27 and IRM 3.24.38 conflict, IRM 3.24.17 takes precedence.

Control Documents

  1. Block control documents are a source of transcribed data. Here’s a sample

    1. Form 813, Document Register.

      Note:

      Form 813 is obsolete. Ogden Service Processing Campus prints and uses locally.

    2. Block and Selection Record.

    3. Form 3893, Re-Entry Document Control.

Transaction Forms

  1. Data is transcribed from the following forms:

    1. Form 5558, Application for Extension of Time To File Certain Employee Plan Returns.

    2. Form 8868, Application for Extension of Time To File an Exempt Organization Return.

Forms/Program Numbers/Tax Class Doc. Codes/Trans. Codes/MFT

  1. The following is a table of tax forms with related program numbers and tax class/doc. codes

    FORMS PROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES EXHIBIT. NO.
    5558 for 5500 Series and 8955-SSA 72880 055 460 3.24.20-2
    5558 for 5330 15560 404   3.24.20-5,6
    8868 15540 404   3.24.20-3,4

    .

Check Digit/Name Control

  1. Enter either the Check Digit (CD) or Name Control (NC) as follows:

Check Digit
  1. Do not enter the Check Digit from the scan line. Enter the Name Control and the first handwritten Social Security Number (SSN).

  2. If the Employer Identification Number (EIN) is unaltered on a preprinted label, enter the two alpha characters shown to the left of the EIN in the Check Digit (CD) field. You do not need to press <ENTER>. If the Check Digit is illegible, enter the Name Control.

  3. The system positions the cursor on the EIN field. Enter the EIN.

  4. If the Check Digit is invalid, the error message INVALID CHECK DIGIT appears. The cursor’s position is on the first digit of the EIN.

    1. Check the Check Digit and EIN fields for errors.

    2. If you entered the Check Digit incorrectly, press the <F1> key to place the cursor back to first position of the Check Digit field. Correct the Check Digit field. If the EIN is correct, press <ENTER>.

    3. If you entered the EIN field incorrectly, correct the field using the normal procedures.

    4. If both the Check Digit and EIN fields are correct, press the over-ride <F7> key.

Name Control
  1. In all other cases, press <ENTER> for the Check Digit field. The system positions the cursor on the Name Control field.

  2. Enter the four character Name Control indented, underlined or edited in the First Name Line area in the Name Control (NC) field (see IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, for Name Control determination). You do not need to press <ENTER> if four characters are entered.

  3. If less than four characters, enter those shown and press <ENTER>.

  4. If the Name Control is missing or illegible, enter one period (.) followed by <ENTER>.

    Note:

    Both fields cannot contain entries; however, if you enter both, the system only recognizes the Check Digit.

Name Control Check Against Enhanced-Entity Index File (E-EIF)

  1. If you enter a document with a Name Control rather than a Check Digit, the system accesses the Enhanced-Entity Index File (E-EIF) to determine if the account is already on the Master File. This procedure reduces the number of unpostables.

    1. As soon as you enter the SSN/EIN field, the system accesses E-EIF. During this time, screen activity occurs. You cannot make entries into the terminal.

    2. When the check completes, the next prompt appears and you may continue to make entries. If it locates the account, the Check Digit appears in the Check Digit field on the screen. The SSN/EIN/Check Digit/Name Control fields bypass verification. If it does not locate the account, the Name Control remains on the screen as entered.

    3. This procedure affects all Forms except those with a Tax Class of "077" or "977."

MUST ENTER Fields

  1. Some fields require data entry. These fields are MUST ENTER fields. We indicate these in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions, for procedures on MUST ENTER fields.

Money Fields

  1. All fields are dollars and cents.

Multiple/Split Indicator

  1. The Indicator is edited in the upper left margin (i.e. M3, S5, etc.). Only the "M" or "S" is entered. Ignore any other data present. If both are present, enter the "S" only.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry

The source document or record for the following table is Form 813 or 1332 for original input and Form 3893 for reentry.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC   The screen displays the ABC that was entered in the EOP dialog box, as described in IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions. It cannot be changed.
(2) Block DLN DLN <ENTER> Enter the first 11 digits as shown:
  1. Form 813 - from the "Block DLN" box.

  2. Form 1332 - from the "Document Locator No." box.

  3. Form 3893 - from box 2.

  4. The KV Operator will verify the DLN from the first document of the block.

(3) Batch Number BATCH <ENTER> Enter the batch number as follows:
  1. Forms 813, 1332 - from the Batch Control Number box.

  2. Form 3893 - from box 3.

  3. If not present, secure the number from the batch transmittal sheet.

(4) Document Count COUNT <ENTER> Enter the document count as follows:
  1. Forms 813, 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

  2. Form 3893 - from box 4.

(5) Prejournalized Credit Amount CR <ENTER> Enter the amount shown:
  1. Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total" .

  2. Form 3893 - from box 5.

  3. ENTER DOLLARS AND CENTS.

(6) Filling <ENTER>   <ENTER>
<TC 460>
<ENTER>
<ENTER>
<ENTER>
Press <Enter> 5 times.

Exception:

Program 72880 Form 5558 enter 460 for the TRCODE prompt.

(7) Source Code SOURCE <ENTER> If the control document is a Form 3893, enter from box 11 as follows:
  1. R = "Reprocessable" box checked.

  2. N = "Reinput of Unpostable" box checked.

  3. 4 = "SC Reinput" box checked.

  4. None of the boxes checked, consult your supervisor who determines if you need a source code.

(8) Year Digit YEAR <ENTER> If the control document is a Form 3893, enter the digit from the box 12.

Note:

This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

(9) Filler <ENTER>   <ENTER> Press <Enter> only.
(10) RPS Indicator RPS <ENTER> Enter "2" if:
  1. Forms 813, 1332—" RPS" is edited or stamped in the upper center margin or if "RRPS" is indicated in the block header of the Form 1332.

  2. Form 3893 - box 13 is checked.

Section 01 EPMF – Forms 5558 (Program 72880)

The source document or record for the following table is EPMF Form 5558 for Form 5500.

Note:

MFT, TAXPR, CODE, and DATE must be present for Document 00. If these are the same as previous document, <Enter> through the system generates these fields.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" generates. No entry is required.
(2) Serial Number SER#   Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the system generates the serial number see IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions, verify that it matches the document being entered.
(3) Name Control NC <ENTER> Enter the Name Control as follows:
  1. Enter the 4 character Name Control underlined or edited in Part 1 Line A.

  2. If less than 4 characters, enter those shown followed by <ENTER>.

  3. If Name Control is illegible, enter 1 period and <ENTER>.

(4) EIN/SSN TIN Auto Enter the 9 digit number from the area labeled "Filer's Identifying Number" .
  1. If two account numbers shown, enter 9 periods.

  2. See standard rules in IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions.

(5) Report/Plan Number RPT# <ENTER> ☆☆☆☆☆☆ This is a required entry. Enter the Plan Number from line c, Plan Number Column. If there is more than one unedited (circled or X'ed out) plan number, no plan number, or more or less then three digits, press <F12>.
(6) Tax Period TAXPR <ENTER> Enter the edited tax period from the document in YYMM format.
  1. If not present, enter 1812.

  2. For special instructions, see IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions.

(7) Transaction Code CODE <ENTER> Enter "460" unless edited otherwise.
(8) Transaction Date DATE <ENTER> Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, press <Enter> only.
  1. For special instructions, see IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions.

(9) Notice Code NOT <ENTER> Enter the numeric Notice Code from the upper center margin of the Form.
(11) Filler <ENTER>   <ENTER> Press <Enter> only.
(12) Filler <ENTER>   <ENTER> Press <Enter> only.
(13) Account Number (TIN) Prefix. ANP <ENTER> If TIN appears in SSN format (xxx-xx-xxxx), enter zero (0). Otherwise, press <ENTER>.
(14) ERS Action Code ERSCD <ENTER> Enter the edited code from the bottom left margin.

Section 01 FORM 8868 (Program 15540)

The source document or record for the following table is Form 8868.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" always generates. No entry is required.
(2) DLN Serial Number SER#   Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the system generates the serial number (see IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions) verify that it matches the document being entered.
(3) Name Control NC <ENTER> See IRM 3.24.20.2.3.2, Name Control, for procedures.
(4) Type TYPE <ENTER> Press <ENTER> always
(5) Employer Identification Number TIN <ENTER> Enter the number as shown in the "Employer Identification Number" block on Form 8868. See Standard Instructions in IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions.
(6) Tax Period TAXPR <ENTER> ★★★★★ Enter 4 numeric digits (YYMM) edited in the blank portion of the title area.
  1. This is a MUST ENTER field for the first document of the block.

  2. The Tax Period entered always generates into remaining documents when you press the <ENTER> until you key a different Tax Period. Then the new Tax Period generates. If no Tax Period was edited, and 1812 was not the last generated Tax Period, enter 1812.

  3. KV Operator—Verify the first document and each subsequent change.

  4. See IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions, for special instructions.

(7) Group Code GRP <ENTER> Enter the numeric code edited to the right margin in the middle of the form.
(8) Notice Code NOT <ENTER> Enter the numeric Notice Code from the upper center margin of the Form.
(9) Received Date RDATE <ENTER> ★★★★★★ Enter the six digits for the Received Date in MMDDYY format.
  1. This is a MUST ENTER field for the first document of the block. If the date is not present, illegible, or incomplete, enter periods.

  2. The same Received Date always generates into remaining documents when you press the <ENTER> is pressed until you key a different Received Date. Then the new Received Date generates.

  3. KV Operator—Verify the first document and each subsequent change.

  4. See IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions, for special instructions.

(10) Condition Code CCC <ENTER> Enter the edited "W" , if present, in the upper middle margin. If a Condition code is illegible, enter a "#" .
(11) Return Code RC <ENTER> Enter the 2-digit Return Code entered by the taxpayer or edited in the "Return Code" box below the name and address area.
(12) ERS-Action Code ACTCD <ENTER> Enter the edited code from the bottom left margin.

Section 03 FORM 8868 (Program 15540)

The source document or record for the following table is Form 8868.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "03" always.
(2) Payment Received RMT <ENTER> Enter the green edited amount shown on Line 3c.
  1. If a green edited amount is not present, enter the amount written in green or cash register imprint amount shown in the upper right margin of the document.

  2. Check the control document for illegible amount.

  3. Enter the RPS amount printed on the upper right corner of the return ONLY if underlined in green.

  4. This is a MUST ENTER if Prejournalized Credit Amount (PROMPT "CR" ), Block Header, was entered.

  5. The error message INVALID DATA appears if there is an amount in this field and there is no entry for Prejournalized Credit Amount in the Block Header.

Section 01 FORM 5558 for 5330 (Program 15560)

The source document or record for the following table is Form 5558 for 5330.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section always generates. No entry is required.
(2) DLN Serial Number SER#   Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the system generates the serial number (IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions) verify that it matches the document being entered.
(3) Name Control NC <ENTER> See the narrative portion of IRM 3.24.20, ISRP System, Applications of Extension of Time to File Exempt Organization and Employee Plan Returns, for procedures.
(4) Employer Identification Number/SSN TIN <ENTER> Enter the number as shown in the Filer's Identifying number block on Form 5558. See Standard Instructions in IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions.
(5) TIN Type Type <ENTER> Enter a zero (0) if edited following the TIN.
(6) Plan Number Plan # <ENTER> Enter the 3 digit plan number from Line c, the Plan Number column.
(7) Tax Period TAXPR <ENTER>★★★★★★ Enter 4 numeric digits (YYMM) edited in the blank portion of the title area.
  1. This is a MUST ENTER field for the first document of the block.

  2. The Tax Period entered always generates into remaining documents when you press the <ENTER> until you key a different Tax Period. Then the new Tax Period generates. If no Tax Period was edited, and 1812 was not the last generated Tax Period, enter 1812.

  3. KV Operator-Verify the first document and each subsequent change.

  4. See IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions, for special instructions.

(8) Notice Code NOT <ENTER> Enter the numeric Notice Code from the upper center margin of the form.
(9) Received Date RDATE <ENTER>
☆☆☆☆☆☆
Enter the six digits for the Received Date in MMDDYY format.
  1. This is a MUST ENTER field for the first document of the block. If the date is not present, illegible, or incomplete, enter periods.

  2. The same Received Date always generates into remaining documents when you press the <ENTER> until you key a different Received Date. Then the new Received Date generates.

  3. KV Operator-Verify the first document and each subsequent change.

  4. See IRM 3.24.37, ISRP System - General Instructions, or IRM 3.24.38, ISRP System - BMF General Instructions, for special instructions.

(10) Condition Code CCC <ENTER> Press <ENTER> always.
(11) ERS-Action Code ACTCD <ENTER> Enter the digits if edited, from the bottom left margin.

Section 03 FORM 5558 for 5330 (Program 15560)

The source document or record for this table is Form 5558 for 5330.

Elem No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise enter "03" always.
(2) Payment Received RMT <ENTER>
☆☆☆☆☆☆
Enter the green edited amount shown on Line 4b.
  1. If a green edited amount is not present, enter the amount written in green or cash register imprint amount shown in the upper right margin of the document.

  2. Check the control document for illegible amount.

  3. Enter the RPS amount printed on the upper right corner of the return ONLY if underlined in green.

  4. This is a MUST ENTER if Prejournalized Credit Amount (PROMPT "CR" ), Block Header, was entered.

  5. The error message "INVALID DATA" appears if there is an amount in this field and there is no entry for Prejournalized Credit Amount in the Block Header.