3.24.21 Credit and Account Transfers

Manual Transmittal

October 20, 2017

Purpose

(1) This transmits a revised IRM 3.24.21, Integrated Submission Remittance Processing (ISRP) System, Credit and Account Transfers.

Material Changes

(1) IRM 3.24.21.1 added new section titled "Program Scope and Objectives" to comply with new Internal Controls.

(2) IRM 3.24.21.1.1 added new section titled "Background" to comply with new Internal Controls.

(3) IRM 3.24.21.1.2 added new section titled "Authority" to comply with new Internal Controls.

(4) IRM 3.24.21.1.3 added new section titled "Responsibilities" to comply with new Internal Controls.

(5) IRM 3.24.21.1.4 added new section titled "Program Management and Review" to comply with new Internal Controls.

(6) IRM 3.24.21.1.5 added new section titled "Program Controls" to comply with new Internal Controls.

(7) IRM 3.24.21.1.6 added new section titled "Terms, Definitions/Acronyms" to comply with new Internal Controls.

(8) IRM 3.24.21.1.7 added new section titled "Related Resources" to comply with new Internal Controls.

(9) IPU 17U0195 issued 01-30-2017 Editorial changes made to Exhibit 3.24.21-1 and Exhibit 3.24.21-8.

(10) IPU 17U0195 issued 01-30-2017 Renumbered Element No. in Exhibit 3.24.21-7 to correct duplicated numbers.

(11) IPU 17U0094 issued 01-12-2017 Exhibit 3.24.21-7 added Element (8), 3121Q Tax Amount and Element (12), Qualified Small Business Credit - Form 8974 (Form 941).

(12) IPU 17U0195 issued 01-30-2017 Updated Prompt names in Exhibit 3.24.21-9.

(13) IPU 17U0094 issued 01-12-2017 Exhibit 3.24.21-9 added Element (12), Qualified Small Business Credit - Form 8974 (Form 941).

(14) IPU 17U0195 issued 01-30-2017 Updated Exhibit 3.24.21-11, Exhibit 3.24.21-12, and Exhibit 3.24.21-13 Instructions line numbers to match prompts.

(15) IPU 17U0094 issued 01-12-2017 Exhibit 3.24.21-11, Exhibit 3.24.21-12 and Exhibit 3.24.21-13 renumbered prompts to accommodate the new line item.

(16) IPU 17U0094 issued 01-12-2017 Editorial changes made to existing tables to make them 508 compliant.

Effect on Other Documents

IRM 3.24.21 dated October 16, 2015(effective January 01, 2016), is superseded by IRM 3.24.21 effective January 01, 2018. The following IRM Procedural Updates (IPUs) , issued from January 12, 2017 through January 30, 2017, have been incorporated into this IRM: 17U0094 and 17U0195.

Audience

Wage and Investment ISRP Data Transcribers

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: The Integrated Submission and Remittance Processing System (ISRP) is used to process forms and remittances. Data is entered, processed and fed to other IRS systems. This chapter provided instructions for the Original Entry, Key Verification, and Block Edit of tax returns and related data through ISRP.

    1. This chapter provides instructions for entering and verifying data from control documents and several transfer forms for posting to the Individual Master File (IMF), the Business Master File (BMF) and the Individual Retirement Accounts File (IMF/IRAF), using the Integrated Submission and Remittance Processing (ISRP) system.

    2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Standards, and elevates through appropriate channels for executive approval.

  2. Audience: The primary users of this IRM are Submission Processing employees; mainly data transcribers, clerks and managers

  3. Policy Owner: The Director of Submission Processing

  4. Program Owner: Paper Processing Branch, Mail Management / Data Conversion Section (an organization within Submission Processing)

  5. Primary Stakeholder: Management officials who rely on accurate data gathered by the ISRP Program

Background

  1. The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP.

Authority

  1. The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

    2. All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

    • Code sections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

Responsibilities

  1. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

  3. The team manager is responsible for and assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

  4. The employee is responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the Service.

Program Management and Review

  1. Program Reports: Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

    • PCC 6040, SC WP&C Performance and Cost Report

    • PCC 6240, SC WP&C Program Analysis Report

  2. Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager

Program Controls

  1. The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

Terms, Definitions/Acronyms

  1. The following terms or acronyms are utilized throughout this IRM:

    Term Definition
    Key Verification (KV) The operators perform quality review on payments through an electronic method called Key Verification.
    Original Entry (OE) The operators manually key enter data from both scanned images and paper documents.

Related Resources

  1. IRM 3.24.10, ISRP System - Revenue Receipts.

  2. IRM 3.24.37, ISRP System - General Instructions.

  3. IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

Introduction

  1. This chapter provides instructions for entering and verifying data from control documents and several transfer forms for posting to the Individual Master File (IMF), the Business Master File (BMF) and the Individual Retirement Accounts File (IMF/IRAF), using the Integrated Submission and Remittance Processing (ISRP) system.

  2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2., Internal Management Document System - Internal Revenue Manual (IRM) Standards, and elevates through appropriate channels for executive approval.

Control Documents

  1. The following is a list of block control documents from which control data may be transcribed:

    • Form 813, Document Register

    • Form 3893, Re-Entry Document Control

Source Documents

  1. The following is a list of the source documents from which data may be transcribed:

    • Form 3413, Transcription List (Account Transfer - In)

    • Form 3552, Prompt Assessment Billing Assembly

Forms/Program Numbers/Tax Class Document Codes/Transaction Codes/MFT

  1. The following table illustrates the forms, program numbers, tax class, document (Doc.) codes, Transaction (Trans.) codes, and Master File Tax (MFT) codes:


    FORM
    PROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES
    MFT
    3413 38600 251, 252 370  
    3413 38620 251, 252 370 05, 06, 15
    3413 38620 151, 152
    351, 352
    451, 452
    551, 552
    751, 752
    851, 852
    370  
    3413 38600 051 370 29
    3552 38601 251 370  
    3552 38621 251 370 05, 06, 15
    3552 38621 151, 351
    451, 551
    751, 851
    370  
    3552 38601 051 370 29

Required Sections

  1. Original Entry (OE) – although these are multi-section documents, only Section 01 is required and Section 01 may be ended if data is not present for any other section.

  2. Key Verification (KV) – all sections entered by OE must be verified.

Money Amounts

  1. All amounts–when the amount is zero, enter the zero, followed by the appropriate field terminator key (<ENTER>/MINUS (-)), unless otherwise specified. When the amount is blank, press <ENTER> only. Enter DOLLARS AND CENTS without punctuation.

Transaction Code (TC) 400

  1. Do not use this chapter for Doc. Code 51 with TC 400 in the Block Header. Use IRM 3.24.10, Revenue Receipts.

MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, General Instructions, for procedures related to MUST ENTER fields.

Name Control

  1. Enter the 4 character name control. Some name controls may be less than 4 characters.

    Note:

    If the name control is less than 4 character, press <ENTER> immediately after the last character. DO NOT ADD SPACES.

    Note:

    If the name control is illegible, enter one period and <ENTER>.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry Source Document or Record: Form 813 For Original Input Documents Form 3893 For Re-Entry Documents

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC   The screen displays the ABC that was entered in the Entry Operator (EOP) Dialog box, as described in IRM 3.24.37.2.6. It cannot be changed.
(2) Block document locator number (DLN) DLN <ENTER> Enter the first 11 digits as shown:
  1. Form 813—from the "Block Document Locator Number (DLN)" box.

  2. Form 3893—from box 2.

  3. 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. Form 813—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. Form 813—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> Press <ENTER> always.
(6) Prejournalized Debit Amount DB <ENTER> Enter the amount:
  1. Form 813—labeled "DR" , "DB" or "Debit" .

  2. Form 3893—box 6.

  3. If no amount is present, enter a zero.

(7) Transaction Code TRCODE <ENTER> Enter "370" always.
(8) Transaction Date TRDATE <ENTER> Press <ENTER> always.
(9) Master File Tax Code MFT <ENTER> Enter the MFT Code:
  1. Form 813—if underlined or edited to the right of "Date" box.

  2. Form 3893—box 9.

  3. Valid MFTs are:

    • 1 BMF—05, 06, 15.

    • 2 IRAF—29.

(10) Secondary Amount SECAMT <ENTER> Press <ENTER> always.
(11) 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. If none of the boxes are checked, consult your supervisor, who will determine if a source code is required.

(12) Year Digit YEAR <ENTER> If the control document is a Form 3893, enter the digit from the box 12 (current or otherwise).
  1. This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

Section 01 - Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper right corner. If the serial number has been generated by the system (see IRM 3.24.37.5.5, General Instructions) verify that it matches the document being input.
(3) Name Control NC-A <ENTER> Enter the name control from line A.
  1. If less than 4 characters, enter those shown followed by <ENTER>.

  2. If the name control is illegible, enter one period and <ENTER>.

(4) Employee Identification Number or Social Security Number TIN–B   Enter the 9 digit number from line B. See standard rules in IRM 3.24.37, General Instructions.
(5) TINTYPE (B Right) TYPE-B <ENTER> Enter the zero (0) if present shown to the right of line B.
(6) MFT Code MFT–C <ENTER> Enter the 2 digits from line C.
(7) Report/Plan number RPT#–R <ENTER> Enter the edited 3–digits shown from Line R. If MFT-C is 46, 74, 76, 84, 85 or 86, then this field is a MUST ENTER field.
(8) Tax Period TAXPR–D <ENTER> Enter 4 digits, in YYMM format, from line D.
  1. For general instructions, see IRM 3.24.37.

(9) Transfer-In Date INDATE–E <ENTER> Enter the 6 digits, in MMDDYY format, from line E.
  1. For general instructions, see IRM 3.24.37.

(10) Transaction Date
(23C Date)
TDATE–F <ENTER> Enter the 6 digits, in MMDDYY format, from line F.
  1. For general instructions, see IRM 3.24.37.

(11) Transaction Code TCODE–G <ENTER> Enter the 3 digits from line G.
(12) Transaction Amount TAMT–H <ENTER> Enter the amount from line H.
(13) Transfer–In Amount INAMT–I <ENTER> Enter the amount from line I.
(14) Agreement Date ADATE–J <ENTER> Enter 6 digits in MMDDYY format from line J.
  1. For general instructions, see IRM 3.24.37.

(15) Correspondence Received Date CRD -K <ENTER> Enter the edited digits from line K. For general instructions, see IRM 3.24.37.
(16) 2 percent Interest Date DATE-L <ENTER> Enter the digits from line L. For general instructions, see IRM 3.24.37.
(17) Reference Number Civil Penalty REF–M <ENTER> Enter the digits from line M.
(18) Civil Penalty Amount AMT–N <ENTER> Enter the amount from line N.
(19) Reversion Date REVDT-O <ENTER> Enter six digits in MMDDYY format from line O.
(20) Plan Year Ending PYE-S <ENTER> Enter the Plan Year Ending in YYMM format from line S.
(21) Date of Transfer Form 8288 (MFT 17) MFT17-T <ENTER> Enter the 6 digits in MMDDYY format from line T.
(22) Excess Fringe Benefit Year EFBYR-U <ENTER> Enter the Excess Fringe Benefit Year in YY format from line U.
(23) 4890F Amendment Date 4890DT -V <ENTER> Enter the 4890F Date in MMDDYY format from line V.

Section 02-19 Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter the appropriate section number (must be between 02 and 19, inclusive) from the top of the Transcription List Column.
(2) Transaction Date DATE1 <ENTER> Enter the 6 digit Transaction Date in MMDDYY format from the first line of the Transcription List Column headed by Section Number 02, etc.
  1. For general instructions, see IRM 3.24.37.

(3) Transaction Code CODE1 <ENTER> Enter the 3 digit code from the 2nd line following the Transaction Date.
(4) Transaction Amount AMT1 <ENTER> MINUS (−) Enter the amount from the 3rd line following the Transaction Date and Transaction Code. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key after entering the amount.
(5) Transaction Date DATE2 <ENTER> Enter the second 6 digit Transaction Date, in MMDDYY format, from the Transcription List Column headed by Section Number 02, etc.
  1. For general instructions, see IRM 3.24.37.

(6) Transaction Code CODE2 <ENTER> Enter the second 3 digit code.
(7) Transaction Amount AMT2 <ENTER> MINUS (−) Enter the second amount. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key after entering the amount.
(8) Transaction Date DATE3 <ENTER> Enter the third 6 digit Transaction Date, in MMDDYY format, from the Transcription List Column headed by Section Number 02, etc.
  1. For general instructions, see IRM 3.24.37.

(9) Transaction Code CODE3 <ENTER> Enter the third 3 digit code.
(10) Transaction Amount AMT3 <ENTER> MINUS (−) Enter the third amount. If the amount is bracketed, or if a minus is shown beside the amount, press the MINUS (−) key after entering the amount.

Note:

Enter any additional information as instructed for Elem. No. (2) - Element No. (10) above until all the data listed has been entered.

Section 20-23 Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 20 and 23, inclusive).
(2) Transaction Code CODE1 <ENTER> Enter the first 3 digit Transaction Code from the "TC" Column.
(3) Appropriation Code APCD1 <ENTER> Enter the 2 digit Appropriation Code from the "Code" Column which corresponds with Elem. No. (2).
(4) Appropriation Indicator IND1 <ENTER> Enter the one digit Appropriation Indicator from the "Indicator" Column which corresponds with Elem. No. (2).
(5) Transaction Amount AMT1 <ENTER> MINUS (−) Enter the Transaction Amount from the "Transaction Amount" Column which corresponds with Elem. No. (2).
(6) Transaction Code CODE2 <ENTER> Enter the second 3 digit Transaction Code.
(7) Appropriation Code APCD2 <ENTER> Enter the 2 digit Appropriation Code.
(8) Appropriation Indicator IND2 <ENTER> Enter the one digit Appropriation Indicator.
(9) Transaction Amount AMT2 <ENTER> MINUS (−) Enter the Transaction Amount.
(10) Transaction Code CODE3 <ENTER> Enter the third 3 digit Transaction Code.
(11) Appropriation Code APCD3 <ENTER> Enter the 2 digit Appropriation Code.
(12) Appropriation Indicator IND3 <ENTER> Enter the one digit Appropriation Indicator.
(13) Transaction Amount AMT3 <ENTER> MINUS (−) Enter the Transaction Amount.

Note:

Enter any additional information as in Elem. No. (2) - Elem. No. (13) above until all the data listed for Sections 20 - 23 has been entered.

Section 30-33 Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter the appropriate section number (must be between 30 and 33, inclusive).
(2) First Status Date DATE1 <ENTER> Enter the first 6 digit Status Date in MMDDYY format from the Column headed by Section Numbers 30–33.
  1. For general instructions, see IRM 3.24.37.

(3) Transaction Code CODE1 <ENTER> Enter the 3 digit "TC" from the "TC" Column which corresponds with Elem. No. (2).
(4) Statute Extension Date EXDT1 <ENTER> Enter the 6 digit Statute Extension Date in MMDDYY format which corresponds with Elem. No. (2).
  1. For general instructions, see IRM 3.24.37.

(5) Second Status Date DATE2 <ENTER> Enter the second 6 digit Status Date in MMDDYY format.
  1. For general instructions, see IRM 3.24.37.

(6) Transaction Code CODE2 <ENTER> Enter the 3 digit "TC" .
(7) Statute Extension Date EXDT2 <ENTER> Enter the 6 digit Statute Extension Date in MMDDYY format.
  1. For general instructions, see IRM 3.24.37.

(8) Third Status Date DATE3 <ENTER> Enter the third 6 digit Status Date in MMDDYY format.
  1. For general instructions, see IRM 3.24.37.

(9) Transaction Code CODE3 <ENTER> Enter the 3 digit "TC" .
(10) Statute Extension Date EXDT3 <ENTER> Enter the 6 digit Statute Extension Date in MMDDYY format.
  1. For general instructions, see IRM 3.24.37.

Note:

Enter any additional information as in Elem. No. (2) - Elem. No. (10) above until all the data listed for Sections 30 - 33 has been entered.

Section 36-39 Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise the appropriate section number (must be between 36 and 39, inclusive).
(2) First Abstract Number/Reference Number NBR1 <ENTER> Enter the first Abstract Number/Reference Number from the "Number" Column.
(3) Amount AMT1 <ENTER> MINUS (−) Enter the amount following the first Abstract Number.
(4) Second Abstract Number/Reference Number NBR2 <ENTER> Enter the second Abstract Number/Reference Number.
(5) Amount AMT2 <ENTER> MINUS (−) Enter the amount following the second Abstract Number.
(6) Third Abstract Number/Reference Number NBR3 <ENTER> Enter the third Abstract Number/Reference Number.
(7) Amount AMT3 <ENTER> MINUS (−) Enter the amount following the third Abstract Number.

Note:

Enter any additional Codes and Amounts as in Elem. No. (2) - Elem. No. (7) until all data listed for Sections 36 - 39 has been entered.

Section 40 Source Document or Record: FORM 3413 (DOC. CODES 51 AND 52) (Program 38600/38620)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "40" always.
(2) Adjusted Total of Income Tax Withheld (941 Posted 12/31/2004 and prior) WH–A <ENTER> Enter the amount from line A.
(3) Taxable Social Security Wages WAGE–B <ENTER> Enter the amount from line B.
(4) Taxable Tips Reported TIP–C <ENTER> Enter the amount from line C.
(5) Taxable Medicare Wages and Tips MEDI–D <ENTER> Enter the amount from line D.
(6) Additional Taxable Medicare and Tips ADD-E <ENTER> Enter the amount from line E.
(7) Exempt Wages / Tips Reduction Amount EXEMP-F <ENTER>MINUS (-) Enter amount from line F.
(8) 3121Q Tax Amount 3121Q-G <ENTER> MINUS (-) Enter the amount from line G.
(9) Fractions of Cents FRAC–H <ENTER> MINUS (-) Enter the amount from line H.
(10) Sick Pay SICK–I <ENTER> MINUS (-) Enter the amount from line I.
(11) Adjustment to Tips and Group Term Life Insurance ADJ–J <ENTER> MINUS (-) Enter the amount from line J.
(12) Qualified Small Business Credit - Form 8974 (Form 941) QUALCR-K <ENTER> MINUS (-) Enter the amount from line K.
(13) Income Tax Withheld Adjustments WADJ–L <ENTER> MINUS (-) Enter the amount from line L.
(14) Social Security Tax SST–M <ENTER> MINUS (-) Enter the amount from line M.
(15) Special Additions to Withholding SPEWH–N <ENTER> MINUS (-) Enter the amount from line N.
(16) Special Additions to Social Security and Medicare SPESOC–O <ENTER> MINUS (-) Enter the amount from line O.
(17) Total Income Tax Withheld
(941 Posted after 12/31/2004)
AFTER-P <ENTER> MINUS (-) Enter the amount from line P.
(18) Tips Deemed Wages DEEM–Q <ENTER> Enter the amount from line Q.
(19) Total Backup Withholding BACK–R <ENTER> MINUS (-) Enter the amount from line R.
(20) Gross Income Paid
(Form 1042)
1042–S <ENTER> Enter the amount from line S.
(21) Railroad Retirement Tax
(Form CT-1)
RP-T <ENTER>
MINUS(-)
Enter the amount from line T.

Section 01 Source Document or Record: FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper right corner. If the serial number has been generated by the system (see IRM 3.24.37.5.5) verify that it matches the document being entered.
(3) Name Control NC <ENTER> Enter the 4 character Name Control as underlined in "Taxpayer" block or edited to the right of "Name Control" .
  1. If less than 4 characters, enter those shown followed by <ENTER>.

  2. If illegible, enter one period and press <ENTER>.

(4) Employee Identification Number or Social Security Number TIN   Enter the 9 digit number as shown by "Taxpayer Identification Number" or as underlined or edited elsewhere on the form. See standard rules in IRM 3.24.37.
(5) TIN Type (Account No. Prefix) ANP <ENTER> Enter the edited zero (0) following the "Taxpayer Identification Number " , if present. Do not enter the hyphen.
(6) MFT Code MFT <ENTER> Enter the 2 digits from the "MFT" box.
(7) Report/Plan Number RPT# <Enter> Enter the 3 digits following the "Report/Plan Number," if present. If "MFT" is 46, 74, 76, 84, 85 or 86, then this is a "MUST ENTER" field.
(8) Tax Period TAXPR <ENTER> Enter the 4 digits from the "Tax Period" in YYMM format.
  1. For general instructions, see IRM 3.24.37.

(9) Transfer-In Date INDATE <ENTER> Enter the 6 digits from the "Assessment Date" box from the upper middle of the form in MMDDYY format.
  1. For general instructions, see IRM 3.24.37.

Section 02 Source Document or Record: FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "02" always.
(2) Adjusted Total of Income Tax Withheld
(941 Posted 12/31/2004 and prior)
L1 <ENTER> Enter the amount from line 1.
(3) Taxable Social Security Wages L2 <ENTER> Enter the amount from line 2.
(a) If DLN Tax Class is "8" , press <ENTER> only. This amount field will be transcribed in Section 41.
(4) Taxable Social Security Tips L3 <ENTER> Enter the amount from line 3.
(5) Taxable Medicare Wages and Tips L4 <ENTER> Enter the amount from line 4.
(6) Additional Taxable Medicare Wages and Tips L5 <ENTER> Enter the amount from line 5
(7) Exempt Wages/Tips Reduction Amount L6 <ENTER>MINUS (-) Enter the amount from line 6.
(8) SECT 3121Q L7 <ENTER>MINUS (-) Enter the amount from line 7.
(9) Fractions of Cents L8 <ENTER> MINUS (-) Enter the amount from line 8.
(10) Sick Pay L9 <ENTER> MINUS (-) Enter the amount from line 9.
(11) Adjustments to Tips and Group Life Ins. L10 <ENTER> MINUS (-) Enter the amount from line 10.
(12) Qualified Small Business Credit - Form 8974 (Form 941) L11 <ENTER> MINUS (-) Enter the amount from line 11.
(13) Income Tax Withheld Adjustments L12 <ENTER> MINUS (-) Enter the amount from line 12.
(14) Adjusted Social Security and Medicare Tax L13 <ENTER> MINUS (-) Enter the amount from line 13.
(15) Special Additions to Withholding L14 <ENTER> MINUS (-) Enter the amount from line 14.
(16) Special Additions to Social Security and Medicare L15 <ENTER> MINUS (-) Enter the amount from line 15.
(17) Total Income Tax Withheld
(941 Posted after 12/31/2004)
L16 <ENTER> MINUS (-) Enter the amount from line 16.
(18) Tips Deemed Wages (Sec 3121q) L17 <ENTER> Enter the amount from line 17.
(19) Total Backup Withholding Adjustments (Form 945) L18 <ENTER> MINUS (-) Enter the amount from line 18.
(20) Gross Income Paid 1042 L19 <ENTER> Enter the amount from line 19.
(21) Adjusted Total Railroad Retirement Tax (CT-1) L20 <ENTER> MINUS (-) Enter the amount from line 20.
(22) Interest-To-Date L21 <ENTER> Enter the 6 digits, in MMDDYY format, from line 21.
  1. For general instructions, see IRM 3.24.37.

(23) 2 percent Interest Date L22 <ENTER> Enter the 6 digits, in MMDDYY format, from line 22.
  1. For general instructions, see IRM 3.24.37.

(24) Interest Computation Date L23 <ENTER> Enter the 6 digits in MMDDYY format, from line 23.
  1. For general instructions, see IRM 3.24.37.

(25) 870 Agreement Date L24 <ENTER> Enter the 6 digits in MMDDYY format, from line 24.
  1. For general instructions, see IRM 3.24.37.

(26) Correspondence Received Date L25 <ENTER> Enter the 6 digits in MMDDYY format, from line 25.
  1. For general instructions, see IRM 3.24.37.

(27) Excess Fringe Benefit Date L26 <ENTER> Enter the 6 digits in MMDDYY format, from line 26.
  1. For general instructions, see IRM 3.24.37.

(28) Reversion Date L27 <ENTER> Enter the 6 digits in MMDDYY format, from line 27.
  1. For general instructions, see IRM 3.24.37.

(29) Plan Year Ending L28 <ENTER> Enter the 6 digits in YYYYMM format, from line 28.
  1. For general instructions, see IRM 3.24.37.

(30) 4980F Amendment Date L29 <ENTER> Enter the 6 digits in MMDDYY format, from line 29.
  1. For general instructions, see IRM 3.24.37.

(31) Date of Transfer
Form 8288 (MFT 17)
L30 <ENTER> Enter the 6 digits in MMDDYY format, from line 30.
  1. For general instructions, see IRM 3.24.37

Section 03-15 Source Document or Record: FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 03 and 15, inclusive).
(2) First Transaction Date DATE1 <ENTER> ★★★★★★ Enter the date in MMDDYY format from the first "Reference" line.
  1. For general instructions, see IRM 3.24.37.

  2. This is a MUST ENTER field for Section 03 only.

(3) First Transaction Code CODE1 <ENTER> ★★★★★★ Enter the code from the first "T. C." line.
  1. NOTE: Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

  2. This is a MUST ENTER field for Section 03 only.

(4) First Transaction Amount AMT1 <ENTER> MINUS (−) ★★★★★★ Enter the amount from the first "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.
  1. NOTE: For Trans. Code 270, enter the amount only if shown on other than the preprinted 270 line.

  2. This is a MUST ENTER field for Section 03 only.

(5) Second Transaction Date/Appropriation Code DATE2 <ENTER> Enter the date in MMDDYY format from the second "Reference" line.
  1. For general instructions, see IRM 3.24.37.

  2. If TC Code 630 or 632 is present, enter the 2 position Appropriation Code rather than a date.

(6) Second Transaction Code CODE2 <ENTER> Enter the code from the second "T.C." line. If no code shown, press <ENTER> only.
  1. NOTE: Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

(7) Second Transaction Amount AMT2 <ENTER> MINUS (−) Enter the amount from the second "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.
  1. NOTE: For Trans. Code 270, enter the amount only if shown on other than the preprinted 270 line.

(8) Third Transaction Date/Appropriation Code DATE3 <ENTER> Enter the date in MMDDYY format from the third "Reference" line.
  1. For general instructions, see IRM 3.24.37.

  2. If TC 630 or 632 is present, enter the 2 position Appropriation Code rather than a date.

(9) Third Transaction Code CODE3 <ENTER> Enter the code from the third "T.C." line. If no code shown, press <ENTER> only.
  1. NOTE: Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

(10) Third Transaction Amount AMT3 <ENTER> MINUS (−) Enter the amount from the third "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.
  1. NOTE: For Trans. Code 270, enter the amount only if shown on other than the preprinted 270 line.

  2. NOTE: Enter any additional Dates, Codes and Amounts as in Elem. No. (2)—Elem. No. (10) until all data listed under the "Reference" and "Assessment" area is entered.

Section 16 Source Document or Record: FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "16" always.
(2) Reference Code (Civil Penalty) L36 <ENTER> Enter the 3 digit reference code from line 36.
(3) Reference Amount L37 <ENTER> Enter the amount from line 37.
(4) Transfer Balance L38 <ENTER> ★★★★★★ Enter the amount from the "Transfer Balance" , line 38.
(5) Additional Information L55 <ENTER> Enter additional information from Line 55.

Sections 36-39 Source Document or Record: FORM 3552 (DOC. CODE 51) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, the appropriate section number (must be between 36 and 39, inclusive).
(2) Abstract Number/Reference Number L39 <ENTER> Enter the Abstract Number/Reference Number from line 39.
(3) Abstract Amount L40 <ENTER> MINUS (−) Enter the amount from line 40.
(4) Abstract Number/Reference Number L41 <ENTER> Enter the Abstract Number/Reference Number from line 41.
(5) Abstract Amount L42 <ENTER> MINUS (−) Enter the amount from line 42.
(6) Abstract Number/Reference Number L43 <ENTER> Enter the Abstract Number/Reference Number from line 43.
(7) Amount L44 <ENTER> MINUS (−) Enter the amount from line 44.
(8) Abstract Number/Reference Number L45 <ENTER> Enter the Abstract Number/Reference Number from line 45.
(9) Amount L46 <ENTER> MINUS (−) Enter the amount from line 46.

Section 41 Source Document or Record: FORM 3552 (DOC. CODE 51) (BMF TAX CLASS "8" ONLY) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "41" always.
(2) Taxable 940 Wages L47 <ENTER> Enter the amount from line 47.
(3) Total Credit Reduction Amount L48 <ENTER> Enter the amount from line 48.
(4) State 1 L49 <ENTER> Enter the 2 character State Code from line 49.
(5) Credit Reduction Wages 1 L50 <ENTER> Enter the amount from line 50.
(6) State 2 L51 <ENTER> Enter the 2 character State Code from line 51.
(7) Credit Reduction Wages 2 L52 <ENTER> Enter the amount from line 52.
(8) State 3 L53 <ENTER> Enter the 2 character State Code from line 53.
(9) Credit Reduction Wages 3 L54 <ENTER> Enter the amount from line 54.

Sections 42-46 Source Document or Record: FORM 3552 (DOC CODE 51) (Program 38601/38621)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise, the appropriate section number (must be between 42 and 46, inclusive).
(2) State Code 1 ST1 <ENTER> Enter the first 2 character State Code shown for Section 42.
(3) Credit Reduction Wages 1 WAGE1 <ENTER> Enter the amount following the State Code.
(4) State Code 2 ST2 <ENTER> Enter the second 2 character State Code.
(5) Credit Reduction Wages 2 WAGE2 <ENTER> Enter the amount following the State Code.
(6) State Code 3 ST3 <ENTER> Enter the third 2 character State Code.
(7) Credit Reduction Wages 3 WAGE3 <ENTER> Enter the amount following the State Code.
(8) State Code 4 ST4 <ENTER> Enter the fourth 2 character State Code.
(9) Credit Reduction Wages 4 WAGE4 <ENTER> Enter the amount following the State Code.
(10) State Code 5 ST5 <ENTER> Enter the fifth 2 character State Code.
(11) Credit Reduction Wages 5 WAGE5 <ENTER> Enter the amount following the State Code.
(12) State Code 6 ST6 <ENTER> Enter the sixth 2 character State Code.
(13) Credit Reduction Wages 6 WAGE6 <ENTER> Enter the amount following the State Code.
(14) State Code 7 ST7 <ENTER> Enter the seventh 2 character State Code.
(15) Credit Reduction Wages 7 WAGE7 <ENTER> Enter the amount following the State Code.
(16) State Code 8 ST8 <ENTER> Enter the eighth 2 character State Code.
(17) Credit Reduction Wages 8 WAGE8 <ENTER> Enter the amount following the State Code.
(18) State Code 9 ST9 <ENTER> Enter the ninth 2 character State Code.
(19) Credit Reduction Wages 9 WAGE9 <ENTER> Enter the amount following the State Code.
(20) State Code 10 ST10 <ENTER> Enter the tenth 2 character State Code.
(21) Credit Reduction Wages 10 WAGE10 <ENTER> Enter the amount following the State Code.

Note:

Enter any additional information as in Elem. No. (2) - Elem. No. (21) above until all data listed for Sections 42 - 46 has been transcribed.