3.24.22 Employee Plan Returns

Manual Transmittal

November 20, 2019

Purpose

(1) This transmits a revised IRM 3.24.22, ISRP System - Employee Plan Returns.

Material Changes

(1) Changed all dates to reflect processing year 2020.

(2) Made editorial changes throughout.

(3) Plain language adopted throughout.

(4) 3.24.22.1 – Purpose Scope and Objectives – Updated to include audience, policy owner, and primary stakeholders.

(5) 3.24.22.1.1 – Background – Added subsection to provide information pertinent to the program, including the primary purpose of the IRM and its importance.

(6) 3.24.22.1.2 – Authority – Added subsection to provide the legal and regulatory authorities relating to the program.

(7) 3.24.22.1.3 – Responsibilities – Added subsection to specify the executive or official by title responsible for program oversight and describe the role of each official.

(8) 3.24.22.1.4 – Program Management and Reviews – Added subsection to provide a general description on how the program is managed, measured, effectiveness and objectives.

(9) 3.24.22.1.5 – Program Controls – Added subsection to document the program controls developed to oversee the program.

(10) 3.24.22.1.6 – Terms/Definitions/Acronyms – Added subsection to include a link to a list of key terms included in the IRM content pertinent to the program, objectives, and goals and a list of frequently used acronyms and their definitions.

(11) 3.24.22.1.7 – Related Resources – Added subsection to include a list of sources available to employees to conduct work.

(12) 3.24.22.2 – Service Level Agreement – Updated language. No procedural changes.

(13) 3.24.22.2.1 – Taxpayer Advocate Service (TAS) SLA – Updated language. No procedural changes.

(14) 3.24.22.2.1.1 - Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA) - Removed.

(15) 3.24.22.2.1.2 – Operations Assistance Requests (OARs) – Updated language. No procedural changes.

(16) 3.24.22.3 – Control Documents – Updated language. No procedural changes.

(17) 3.24.22.3.1 – Source Documents – Added title of Form 5330.

(18) 3.24.22.4.1 – Check Digit/Name Control – Updated the instructions to simplify and removed the subsequent subsections. No procedural changes.

(19) 3.24.22.4.1.1 – Check Digit – Removed.

(20) 3.24.22.4.1.2 – Name Control - Removed.

(21) 3.24.22.4.2 – Name Control Check Against Enhanced-Entity Index File – Updated format of the subsection. No procedural changes.

(22) 3.24.22.4.3 - Instructions for Entering Address - Expanded IRM reference link. No procedural changes.

(23) 3.24.22-1 – Block Header Data Entry – Updated language. No procedural changes.

(24) 3.24.22-2 – Section 01 FORM 5330 – Updated language. No procedural changes.

(25) 3.24.22-3 – Section 02 FORM 5330 – Updated language. No procedural changes.

(26) 3.24.22-4 – Section 03 FORM 5330 – Part I – Updated title to include Part II. No procedural changes.

(27) 3.24.22-5 – Section 04 FORM 5330 – Schedules A, B, C – Updated language. No procedural changes.

(28) 3.24.22-6 – Section 05 FORM 5330 – Schedule C Continued – Updated language. No procedural changes.

(29) 3.24.22-8 – Section 07 FORM 5330 – SCHEDULE E – Corrected title to include the schedule letter. No procedural changes.

(30) 3.24.22-12 – Section 11 FORM 5330 – SCHEDULE I – Updated language. No procedural changes.

(31) 3.24.22-13 – Section 12 FORM 5330 – SCHEDULE J – Updated language. No procedural changes.

(32) 3.24.22-14 – Section 13 FORM 5330 – SCHEDULE K – Updated language. No procedural changes.

Effect on Other Documents

This supersedes IRM 3.24.22 dated December 15, 2017.

Audience

ISRP Data Transcribers
Wage and Investments

Effective Date

(01-01-2020)

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

Program Scope and Objectives

  1. Purpose -IRM 3.24.22, ISRP System - Employee Plan Returns, provides instructions for the transcription and verification of data from the Block Control and Source Documents for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Audience - ISRP data transcribers at the Ogden Campus are the primary audience for this IRM.

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

  4. Program Owner - Submission Processing, Data Conversion Operations.

  5. Primary Stakeholders -Other areas that may be affected by these procedures include (but are not limited to):

    • Accounts Management (AM)

    • Chief Counsel

    • Compliance

    • Information Technology (IT) Programmers

    • Statistics of Income (SOI)

    • Taxpayer Advocate Service (TAS)

    • Tax Exempt and Government Entities (TEGE)

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 Commercial-Off-the-Shelf (COTS) product that is an integral part of ISRP.

Authority

  1. The following provide 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 1.2.1, Servicewide Policy Statements.

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for their campus.

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

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

  4. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Reviews

  1. Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual,

  2. Program Effectiveness is measured using the following:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial reviews

  3. Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Program Controls

  1. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

Terms/Definitions/Acronyms

  1. For Terms, Definitions, and Acronyms, visit IRM 3.24.38.1.6, Terms/Definitions/Acronyms.

Related Resources

  1. The following table lists related sources:

    Resource Link/Title
    Instructor’s Corner for Submission Processing https://program.ds.irsnet.gov/sites/WILESPInstCrnr/SitePages/Home.aspx
    Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/
    IRM 3.11.22 Returns and Documents Analysis, Employee Plan Excise Tax Return
    IRM 3.12.22 Error Resolution, Employee Plan Excise Tax Returns
    IRM 3.12.38 Error Resolution, BMF General Instructions
    IRM 3.24.38 ISRP System, BMF General Instructions

Service Level Agreements (SLAs)

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

Taxpayer Advocate Service (TAS) SLA

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

  2. The SLA is found on the TAS website, TAS News Center, at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance." For procedures, see IRM 13, Taxpayer Advocate Service.

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

  2. For cases requiring an OAR:

    1. TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal.

    2. Secures all necessary supporting documentation;

    3. Forwards Form 12412 and documentation on Form 3210, Document Transmittal, to the W&I Division Liaison;

    4. Clearly identifies an OAR requiring expedited processing.

  3. W&I Division:

    1. Assigns a liaison in each office or campus where a Taxpayer Advocate is located;

    2. Acknowledges receipt of the case via Form 3210 within one workday for expedite processing and within three workdays for non expedite cases;

    3. Reviews the case for appropriate assignment;

    4. Assigns the case to the appropriate employee within the function;

    5. Provides TAS with the name and phone number of the W&I employee assigned the case;

    6. Determines a reasonable time frame for case resolution;

    7. Provides TAS with written approval to input an adjustment or issue a manual refund, in accordance with TAS delegated authorities, after a W&I determination has been made;

    8. Responds to TAS within three workdays in writing, via fax, or hand delivery of resolution in cases requiring expedited processing;

    9. Returns Form 12412 within three workdays from the date all actions have been completed and transactions input.

  4. For more information, see IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

Control Documents

  1. Following are the control documents from which data may be transcribed:

    1. Form 813, Document Register.

    2. Form 1332, Block and Selection Record.

    3. Form 3893, Re-Entry Document Control.

Source Documents

  1. Data will be transcribed from the Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

Forms/Program Numbers/Tax Class Doc. Codes

  1. FORM PROGRAM NUMBER TAX CLASS DOC. CODES
    5330 72860 (no Remit) 435
    5330 72867 (with Remit) 435

Specific Instructions for Entry of Data

  1. The following instructions are for specific data entries.

Check Digit/Name Control

  1. Enter the Name Control as follows:

    1. Press <ENTER> for the Check Digit field. The system will position the cursor on the Name Control field.

    2. Enter the edited or underlined name control. If not edited or underlined, see IRM 3.24.38.3.4.14.3, Determining the Name Control for instructions.

    3. If the name control is less than four characters, enter the characters shown then press <ENTER>.

    4. If the name control is four characters, there is no need to press <ENTER>; the system will position the cursor in the next field.

    5. If the name control is missing or illegible, enter a single period (.) then press <ENTER>.

Name Control Check Against Enhanced-Entity Index File

  1. If a document is entered 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 is being done to reduce the number of unpostables.

  2. As soon as the TIN field is entered, the system will access E-EIF. During this time, screen activity will occur and no entry can be made into the terminal.

  3. When the check is complete, the next prompt will appear and entry can continue.

    • If the account is located, the check digit will appear in the Check Digit field on the screen. The TIN/CD/NC fields will bypass verification.

    • If the account is not located, the name control will remain on the screen as entered.

Instructions for Entering Address

  1. See IRM 3.24.38.3.4.14.8, Street Address, for standard rules and abbreviations.

  2. Instructions for Entering AS, FM, GU, MP, MH, PR, PW and VI Addresses (these are not considered as foreign).

    1. General rules for transcribing entity documents apply.

    2. Ensure ZIP Code is entered.

    3. State field must contain a valid state abbreviation.

      Examples of Valid Non-Foreign Abbreviations

      City State ZIP Code
      SAN JUAN PR 00901
      KINGSHILL VI 00850
      AGANA GU 96910

       

Entry of Money/Numeric Fields

  1. Enter all money fields as DOLLARS and CENTS unless otherwise specified.

  2. If multiple or illegible amounts appear in a field, leave blank (press <ENTER> only).

  3. For any field that has an edited or underlined zero, key a zero (0), then press <ENTER>.

Special Characters

  1. The ISRP system does not allow the input of certain "special characters" . Refer to IRM 3.24.38.3.4.14.6(2), Name Line Entries, for instructions on entering "special characters" .

Telephone Numbers

  1. Key the 10 digit telephone number shown. Enter the Area Code first, if available. Refer to IRM 3.24.38.3.4.14.22, Telephone Numbers for instructions.

Dates

  1. Enter all dates following the instructions in IRM 3.24.38.3.4.14.5, Date and Tax Period Fields.

MUST ENTER Fields

  1. Some fields require data entry. These fields are MUST ENTER fields. We indicate these in the Transcription Operation Sheets with stars (******). See IRM 3.24.38.3.4.2, MUST ENTER Fields, for procedures related to MUST ENTER fields.

Yes/No Boxes

  1. All Yes/No boxes will be entered as follows:

    1. "1" if checked yes.

    2. "2" if checked no.

    3. "3" if "N/A" is present.

    4. If both boxes or no boxes are checked, press <ENTER> only.

Sections Verified

  1. Verify all sections entered.

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, Document Register or Form 1332, Record of Selected Returns for original input documents, and Form 3893, Re-Entry Document Control for re-entry documents.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed
(2) Block DLN DLN <ENTER> Enter the first 11 digits as shown on:
  • Form 813 - Block DLN box,

  • Form 1332 - Document Locator Number box, or

  • Form 3893 - box 2, Document locator number.

(3) Batch Number BATCH <ENTER> Enter the batch number as shown on:
  • Form 813 - Batch Ctr. Number box,

  • Form 1332 - Batch control number box, or

  • Form 3893 - box 3, Batch number

  • If not present, secure the number from the batch transmittal sheet

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

  • Form 3893 - box 4

(5) Prejournalized Credit Amount CR <ENTER> Enter the amount as DOLLARS AND CENTS from:
  • Form 813 - the "Total" or "Adjusted Total"

  • Form 3893 - box 5.

(6) Filling <ENTER>'s:   <ENTER> <ENTER> <ENTER> <ENTER> <ENTER> Press <ENTER> 5 times.
(7) Source Code SOURCE <ENTER> If the control document is a Form 3893, enter from box 11 as follows:
  • R = "Reprocessable" box checked

  • N = "Reinput of Unpostable" box checked

  • 4 = "SC Reinput" box checked

  • If none of the boxes are checked, consult your supervisor who will determine if a source code is needed

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

Note:

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

  • .

(9) Filling <ENTER>'s:   <ENTER> Press <ENTER>.
(10) RPS Indicator RPS <ENTER> Enter a" 2" if:
  • Form 813 or Form 1332 - "RPS" , is edited or stamped in the upper center margin or "RPS" appears in the header of Form 1332

  • Form 3893 – box 13 is checked

Section 01 FORM 5330

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 01.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" always generates. No entry required
(2) Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify it matches the document being entered
(3) Check Digit CD <ENTER> Enter the Check Digit if present
(4) Name Control NC <ENTER> If the Check Digit is not present, enter the Name Control
(5) Filer's ID Number TIN <ENTER>
★★★★★★
Enter the TIN from the preprinted label or the Filer's ID from item B

Note:

If a SSN is present, ALWAYS enter a "0" in (Element 9), TIN Type.

(6) Address Check ADDRESS CHECK? <ENTER> Enter "Y" or "N" as appropriate
(7) Street Key STREET KEY <ENTER> Enter the Street Key
(8) ZIP Key ZIP KEY <ENTER> Enter the ZIP Key
(9) TIN Type TYPE <ENTER> Enter the edited "0" shown to the right of item B, if present

Note:

If a SSN is in item B and there are no edit marks to the right, ALWAYS enter a "0" .

(10) Plan Number/Box G PL# <ENTER> Enter the 3 digit numeric plan number from item G

Note:

If no plan number, three zero's, or more than three digits are present, press <ENTER> only.

(11) Tax Period Ending TAXPR <ENTER> Enter the edited tax period, in YYMM format, from the upper right corner of the return
(12) Received Date RDATE <ENTER> Enter the stamped or edited date in MMDDYY format from the face of the return
(13) Computer Condition Codes H.... <ENTER> Enter the edited characters from the dotted portion of item H....
(14) Sponsor’s EIN LNE <ENTER> Enter the 9 digit TIN from item E. If more or less than 9 digits, press <ENTER> only
(15) Plan Year Ending LNF <ENTER> Enter the plan year ending from item F in YYMM format
(16) Penalty & Interest Code LF C <ENTER> Enter the edited "1" if present to the left of item C
(17) CAF Indicator RT F <ENTER> Enter the edited digit if present to the right of item F
(18) Audit Codes LF H <ENTER> Enter the edited digits if present to the left of item H
(19) Correspondence Code PT1LF ENTER Enter the edited code from the left margin of the "Part 1" title
(20) Correspondence Received Date PT1LINE <ENTER> Enter the edited date, shown on the Part 1 Title line, in MMDDYY format

Note:

If Condition Code "G" is present, end the document after this element.

(21) ERS Action Code BOTLFMAR ENTER Enter the edited code from the bottom left margin of the form

Section 02 FORM 5330

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 02.

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) Name of Filer NAME <ENTER> Enter the filers name from item A or as edited
(3) In Care of Name C/O NAME <ENTER> Enter the "In Care of Name" exactly as shown or edited in item A

Note:

Do not enter a percent sign "%" . This character will be generated by post-ISRP processing.

(4) Foreign Address FGN ADD <ENTER> Enter the foreign address as shown or edited in item A
(5) Street Address ADDR <ENTER> Enter the street address as shown or edited in item A

Note:

If inputting a foreign address, enter the foreign city, province, and postal code in this field.

(6) City CITY <ENTER> Enter the city as shown or edited in item A or enter the major city code, if appropriate

Note:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(7) State ST <ENTER> Enter the standard state abbreviation as shown or edited in item A or a period (.), if inputting a foreign address

Note:

Do not enter this field if a major city code was used.

(8) ZIP Code ZIP <ENTER> Enter the ZIP Code as shown or edited in item A

Section 03 FORM 5330 - PART I & Part II

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 03 - Part 1.

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 remittence shown on the return edited or green rockered
(3) Section 4972 Tax LN1 <ENTER> MINUS (−) Enter the amount from line 1
(4) Section 4973(a)(3) Tax LN2 <ENTER> MINUS (−) Enter the amount from line 2
(5) Section 4975(a) Tax L3A <ENTER> MINUS (-) Enter the amount from line 3a
(6) Section 4975(b) Tax L3B <ENTER> MINUS (-) Enter the amount from line 3b
(7) Section 4976 Tax LN4 <ENTER> MINUS (−) Enter the amount from line 4
(8) Section 4978 Tax L5A <ENTER> MINUS (−) Enter the amount from line 5a
(9) Line 5b Check Boxes L5B <ENTER> Enter the check boxes from line 5b as follows:
  • "1" if the first box is checked

  • "2" if the second box is checked

  • "3" if more than one box is checked

.
(10) Section 4979A Tax LN6 <ENTER> MINUS (−) Enter the amount from line 6
(11) Total Section A Taxes LN7 <ENTER> MINUS (-) Enter the amount from line 7
(12) Section 4971(a) Tax L8A <ENTER> MINUS (−) Enter the amount from line 8a
(13) Section 4971(b) Tax L8B <ENTER> MINUS (−) Enter the amount from line 8b
(14) Section 4971(f)1 Tax L9A <ENTER> MINUS (-) Enter the amount from line 9a
(15) Section 4971(f)2 Tax L9B <ENTER> MINUS (-) Enter the amount from line 9b
(16) Section 4971(g)2 Tax 10A <ENTER> MINUS (-) Enter the amount from line 10a
(17) Section 4971(g)3 Tax 10B <ENTER> MINUS (-) Enter the amount from line 10b
(18) Section 4971(g)4 10C <ENTER> MINUS (-) Enter the amount from line 10c
(19) Section 4977 Tax L11 <ENTER> MINUS (−) Enter the amount from line 11
(20) Total Section B Taxes L12 <ENTER> MINUS (-) Enter the amount from line 12
(21) Section 4979 Tax L13 <ENTER> MINUS (−) Enter the amount from line 13
(22) Section 4980 Tax L14 <ENTER> MINUS (−) Enter the amount from line 14
(23) Section 4980F Tax L15 <ENTER> MINUS (−) Enter the amount from line 15
(24) Section 4965 Tax L16 <ENTER> MINUS (-) Enter the amount from line 16
(25) Total Tax L17 <ENTER> MINUS (−) Enter the amount from line 17
(26) Tax Paid with 5558 L18 <ENTER> Enter the amount from line 18
(27) Tax Due/Refund L19 <ENTER> MINUS (−)
★★★★★★
Enter the amount from line 19
(28) Preparation Code PREP <ENTER> Enter the edited "1" if present, from the right of the Preparer's SSN or PTIN
(29) Preparer SSN/PTIN PSSN <ENTER> Enter the Preparer SSN or PTIN
(30) Preparer EIN PEIN <ENTER> Enter the Preparer EIN
(31) Preparer Telephone # TEL# <ENTER> Enter the Preparer Telephone Number

Section 04 FORM 5330 – SCHEDULES A, B, C

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 04 - Schedules A, B, C.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "04" always
(2) Schedule A Line 3 AL3 <ENTER> MINUS (−) Enter the amount from Schedule A, line 3
(3) Schedule A Line 8 AL8 <ENTER> MINUS (−) Enter the amount from Schedule A, line 8
(4) Schedule A Line 10 L10 <ENTER> MINUS (−) Enter the amount from Schedule A, line 10
(5) Schedule A Line 12 L12 <ENTER> MINUS (−) Enter the amount from Schedule A, line 12
(6) Schedule B Line 12 Excess Contributions Tax B12 <ENTER> MINUS (−) Enter the amount from Schedule B, line 12
(7) Schedule C Discrete/ Other Check Boxes CL1BX <ENTER> Enter the check boxes from Schedule C, line 1 as follows:
  • "1" if the first box is checked

  • "2" if the second box is checked

  • "3" if both boxes are checked

(8) Date of Transaction (i) 2(B)1 <ENTER> Enter the date from Schedule C, line 2, column (b), row (i) in MMDDYY format
(9) Amount Involved (i) 2(D)1 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (i)
(10) Initial Tax (i) 2(E)1 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (i)
(11) Date of Transaction (ii) 2(B)2 <ENTER> Enter the date from Schedule C, line 2, column (b), row (ii) in MMDDYY format
(12) Amount Involved (ii) 2(D)2 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (ii).
(13) Initial Tax (ii) 2(E)2 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (ii)
(14) Date of Transaction (iii) 2(B)3 <ENTER> Enter the date from Schedule C, line 2, column (b), row (iii) in MMDDYY format.
(15) Amount Involved (iii) 2(D)3 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (iii)
(16) Initial Tax (iii) 2(E)3 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (iii)
(17) Date of Transaction (iv) 2(B)4 <ENTER> Enter the date from Schedule C, line 2, column (b), row (iv) in MMDDYY format
(18) Amount Involved (iv) 2(D)4 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (iv)
(19) Initial Tax (iv) 2(E)4 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (iv)
(20) Date of Transaction (v) 2(B)5 <ENTER> Enter the date from Schedule C, line 2, column (b), row (v) in MMDDYY format
(21) Amount Involved (v) 2(D)5 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (v)
(22) Initial Tax (v) 2(E)5 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (v)
(23) Date of Transaction (vi) 2(B)6 <ENTER> MINUS (-) Enter the date from Schedule C, line 2, column (b), row (vi) in MMDDYY format.
(24) Amount Involved (vi) 2(D)6 <ENTER> MINUS (-) Enter the amount from Schedule C, line 2, column (d), row (vi)
(25) Initial Tax (vi) 2(E)6 <ENTER> MINUS (-) Enter the amount from Schedule C, line 2, column (e), row (vi)

Section 05 FORM 5330 – SCHEDULE C Continued

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 05 - Schedule C (continued).

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "05" always
(2) Date of Transaction (vii) 2(B)7 <ENTER> Enter the date from Schedule C, line 2, column (b), row (vii) in MMDDYY format
(3) Amount Involved (vii) 2(D)7 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (vii)
(4) Initial Tax (vii) 2(E)7 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (vii)
(5) Date of Transaction (viii) 2(B)8 <ENTER> Enter the date from Schedule C, line 2, column (b), row (viii) in MMDDYY format.
(6) Amount Involved (viii) 2(D)8 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (viii)
(7) Initial Tax (viii) 2(E)8 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (viii)
(8) Date of Transaction (ix) 2(B)9 <ENTER> Enter the date from Schedule C, line 2, column (b), row (ix) in MMDDYY format
(9) Amount Involved (ix) 2(D)9 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (ix)
(10) Initial Tax (ix) 2(E)9 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (ix)
(11) Date of Transaction (x) 2(B)10 <ENTER> Enter the date from Schedule C, line 2, column (b), row (x) in MMDDYY format
(12) Amount Involved (x) 2(D)10 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (d), row (x).
(13) Initial Tax (x) 2(E)10 <ENTER> MINUS (−) Enter the amount from Schedule C, line 2, column (e), row (x)
(14) Date of Transaction (xi) 2(B)11 <ENTER> MINUS (-) Enter the date from Schedule C, line 2, column (b), row (xi) in MMDDYY format
(15) Amount Involved (xi) 2(D)11 <ENTER> MINUS (-) Enter the amount from Schedule C, line 2, column (d), row (xi)
(16) Initial Tax (xi) 2(E)11 <ENTER> MINUS (-) Enter the amount from Schedule C, line 2, column (e), row (xi)
(17) Date of Transaction (xii) 2(B)12 <ENTER> MINUS (-) Enter the date from Schedule C, line 2, column (b), row (xii) in MMDDYY format
(18) Amount Involved (xii) 2(D)12 <ENTER> MINUS (-) Enter the amount from Schedule C, line 2, column (d), row (xii)
(19) Initial Tax (xii) 2(E)12 <ENTER> MINUS (-) Enter the amount from Schedule C, line 2, column (e), row (xii)
(20) Total Tax CL3 <ENTER> MINUS (−)
★★★★★★
Enter the amount from Schedule C, line 3
(21) Schedule C line 4, Have you corrected? L4Y/N <ENTER> Enter a "1, 2 or 3" for the Yes/No boxes from Schedule C, line 4. For special instructions see IRM 3.24.22.4.9, Yes/No Boxes

Section 06 FORM 5330 – SCHEDULE D

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 06 - Schedule D.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always
(2) Schedule D Accumulated Funding Deficiency DL1 <ENTER>MINUS (−) Enter the amount from line 1
(3) Schedule D Tax Due DL2 <ENTER> MINUS (−) Enter the amount from line 2

Section 07 FORM 5330 - SCHEDULE E

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 07 - Schedule E.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "07" always
(2) Amount of Shortfall 1st Quarter EL1(A) <ENTER>MINUS (-) Enter the amount from line 1, column (a), 1st Quarter
(3) Amount of Shortfall 2nd Quarter L1(B) <ENTER>MINUS(-) Enter the amount from line 1, column (b) 2nd Quarter
(4) Amount of Shortfall 3rd Quarter L1(C) <ENTER>MINUS(-) Enter the amount from line 1, column (c), 3rd Quarter
(5) Amount of Shortfall 4th Quarter L1(D) <ENTER>MINUS(-) Enter the amount from line 1, column (d) 4th Quarter
(6) Paid Amount 1st Quarter L2(A) <ENTER>MINUS(-) Enter the amount from line 2, column (a), 1st Quarter
(7) Paid Amount 2nd Quarter L2(B) <ENTER>MINUS(-) Enter the amount from line 2, column (b), 2nd Quarter
(8) Paid Amount 3rd Quarter L2(C) <ENTER>MINUS(-) Enter the amount from line 2, column (c) 3rd Quarter
(9) Paid Amount 4th Quarter L2(D) <ENTER>MINUS(-) Enter the amount from line 2, column (d), 4th Quarter
(10) Net Amount 1st Quarter L3(A) <ENTER>MINUS(-) Enter the amount from line 3, column (a), 1st Quarter
(11) Net Amount 2nd Quarter L3(B) <ENTER>MINUS(-) Enter the amount from line 3, column (b), 2nd Quarter
(12) Net Amount 3rd Quarter L3(C) <ENTER>MINUS(-) Enter the amount from line 3, column (c), 3rd Quarter
(13) Net Amount 4th Quarter L3(D) <ENTER>MINUS(-) Enter the amount from line 3, column (d), 4th Quarter.
(14) Net Amount Total 3(E)TOT <ENTER>MINUS(-) Enter the amount from line 3, column (e), Total
(15) Tax on Failure to Pay Liquidity Shortfall L4 <ENTER>MINUS(-) Enter the amount from line 4

Section 08 FORM 5330 - SCHEDULE F

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 08 - Schedule F.

3.24.22 - 9 SECTION 08
Source Document or Record: FORM 5330–- SCHEDULE F
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "08" always
(2) Schedule F 4971(g)(3) Tax F1C <ENTER> Enter the amount from line 1c
(3) Schedule F 4971(g)(4) Tax F2D <ENTER> MINUS (−) Enter the amount from line 2d

Section 09 FORM 5330- SCHEDULE G

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 09- Schedule G.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "09" always
(2) Year when Benefits Paid GL2 <ENTER> MINUS (−) Enter the year as shown on line 2
(3) Excess Fringe Benefit Amount GL3 <ENTER> MINUS (−) Enter the amount from line 3
(4) Tax Amount GL4 <ENTER> MINUS (-) Enter the amount from line 4

Section 10 FORM 5330 – SCHEDULE H

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 10 - Schedule H.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "10" always
(2) Excess Contribution HL1 <ENTER> MINUS (−) Enter the amount from line 1
(3) Tax Amount HL2 <ENTER> MINUS (−) Enter the amount from line 2

Section 11 FORM 5330 – SCHEDULE I

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 11 - Schedule I.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "11" always
(2) Schedule I Reversion Date IL1 <ENTER> Enter the date from line 1 in MMDDYY format
(3) Schedule I Reversion Amount L2A <ENTER> MINUS (−) Enter the amount from line 2a
(4) Schedule I Tax Percentage 2B% <ENTER> Enter the first two digits shown from line 2b

Note:

If there are more than 2 digits, ignore the rest.

(5) Schedule I Tax Amount IL3 <ENTER> MINUS (−) Enter the amount from line 3

Section 12 FORM 5330 – SCHEDULE J

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 12 - Schedule J.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "12" always
(2) Number of Applicable Individuals JL1 <ENTER> Enter the number from line 1
(3) Effective Date of Amendment JL2 <ENTER> Enter the date from line 2 in MMDDYY format
(4) Number of Days JL3 <ENTER> Enter the number from line 3
(5) Total Number of Failures JL4 <ENTER> Enter the number from line 4
(6) Multiply by $100 (4980F Tax) JL5 <ENTER>MINUS(-) Enter the amount from line 5

Section 13 FORM 5330 – SCHEDULE K

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 13 - Schedule K.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "13" always
(2) Prohibited Tax Shelter Transactions KL1 <ENTER>MINUS (-) Enter the number from line 1
(3) Tax Amount KL2 <ENTER>MINUS(-) Enter the amount from line 2