3.24.27 EPMF Return Processing Form 5500-EZ

Manual Transmittal

December 02, 2016

Purpose

(1) This transmits revised IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ.

Material Changes

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

(2) OUO removed throughout.

(3) Plain language adopted throughout.

(4) Exhibit 3.24.27-6 IPU 16U0002 issued 01-04-2016 - Element 18 changes line to 11A $.

(5) Exhibit 3.24.27-7 Element 14 - Removed step list.

(6) Exhibit 3.24.27-8 Element 16 - Removed step list.

Effect on Other Documents

IRM 3.24.27 dated November 27, 2015, is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU) - "16U0002" .

Audience

ISRP Data Transcribers working Employee Plans Returns.
Wage and Investment

Effective Date

(01-01-2017)

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

Service Level Agreements (SLAs)

  1. The Operating Divisions established National Service Level Agreements (SLA) have been established between Operating Divisions. IRM 3.24.27.1.1, Taxpayer Advocate Service (TAS) SLA, and IRM 3.24.27.1.2, Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA), contains specifics regarding SLA that pertain to activities performed by use of IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ.

Taxpayer Advocate Service (TAS) SLA

  1. The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS-referred cases, and includes specific actions to take on TAS referrals and specific timeframes for completing those actions.

  2. The TAS SLA is at http://tas.web.irs.gov/ and procedures are in IRM 13, Taxpayer Advocate Service.

Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA)

  1. The purpose of this SLA is to identify a set of processing customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities (TE/GE) operating divisions agree are an acceptable level of service for the term of the agreement.

Operations Assistance Requests (OAR)

  1. The Taxpayer Advocate Service(TAS) uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks the statutory or delegated authority to resolve a taxpayer’s problem. The TAS uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process.

  2. In cases requiring an OAR TAS:

    1. Completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal, who reviews the case.

    2. Assigns it to the appropriate area.

    3. Monitors the case through its conclusion.

    ,

  3. When TAS requests expedite processing, Operating Division or Functions Liaisons acknowledge receipt via Form 3210 secure messaging email, fax, or by phone within one workday of OAR receipt.

  4. If OAR do not require expedite processing the liaisons acknowledge receipt via Form 3210 secure messaging email, fax, or by phone within three workdays of OAR receipt.

  5. Make every effort to expedite completion of OAR cases. Timeframes for OAR case to be completion are on Form 12412.

    1. Employee: If you cannot resolve a taxpayer’s case by the requested timeframe or by a negotiated extension date, immediately notify your manager.

    2. Manager/Employee: Work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed on timeframes for follow-up based on the case’s facts and circumstances.

    3. Manager/Employee: Discuss the findings and final disposition recommendation with the appropriate TAS contact. The TAS contact is responsible for telling the taxpayer of the final decision on the case. However, you may also tell taxpayer.

    4. Manager/Employee: If you and the TAS contact cannot agree on the case resolution to the taxpayer’s problem, elevate to your manager, the TAS employee will elevate the disagreement to their manager, who discusses it with the appropriate Operating Division manager.

    5. Upon case resolution, the TEGE employee assigned the OAR completes section VI of Form 12412 and returns it to the TAS Case Advocate Return the Form 12412 within three workdays from the date you complete all actions and the transactions post.

  6. For more information, please refer to: IRM 13, Taxpayer Advocate Service, and http://tas.web.irs.gov/.

Introduction of IRM 3.24.27

  1. This section provides instructions for data transcription and verification from the block control and source documents for Employee Plans Master File (EPMF) processing of Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Transcription operators may also need to refer to IRM 3.24.38, ISRP System - BMF General Instructions, for general procedures. If IRM 3.24.27 and IRM 3.24.38 conflict, IRM 3.24.27 takes precedence.

Control Documents

  1. The following is a list of the control documents from which data may be transcribed. Block control documents are a source of transcribed data. Here is a sample:

    1. Form 813, Document Register.

      Note:

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

    2. Form 1332, Block and Selection Record.

    3. Form 3893, Re-Entry Document Control.

Source Documents

  1. You will be transcribe data from the Form 5500-EZ , Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan.

Forms/Program Numbers/Tax Class Doc. Codes

  1. Refer to the table below for the form, program, tax class, and document codes.

    Form Program Number Tax Class Doc. Codes
    5500-EZ 72840 0, 31
    5500–EZ 72841 0, 31

Specific Instructions for Entry of Data

  1. This section provides specific instructions for entering data.

Must Enter Fields

  1. Some fields require entry of data. These fields are MUST ENTER fields. We indicate these in the Transcription Operation sheets with stars (*****). See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures related to MUST ENTER Fields.

Name Control

  1. Enter the Name Control as follows:

    1. Enter the four character Name Control indented, underlined, or edited in the Employer's Name Line area in the Name Control (NC) field. The name control always is the first four characters of the Employer's Name Line found in 2a. You do not need to press >ENTER< if four characters are entered.

    2. If the Name Control is missing or illegible, enter one period, then press >ENTER<.

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

    4. Disregard the word "The" in the Name Control only when more than one word follows.

      Example:

      Name: The Flamingo Tree, Name Control: FLAM. See IRM 3.24.38.4.4.14.6, Name Line Entries, for more information.

    5. Include the word "The" when it is only followed by one word.

      Example:

      Name: The Hawk, Name Control: THEH. See IRM 3.24.38.4.4.14.6, Name Line Entries.

      .

Enhanced-Entity Index File (E-EIF)

  1. Input all Form 5500-EZ returns into the ISRP system as a long entity. Check "No" for the Entity Index File indicator on the ISRP system. By-pass the EIF check until further notice.

  2. See IRM 3.24.38, ISRP System - BMF General Instructions, for Enhanced-Entity Index File processing.

  3. If we transcribe any part of the address (including the ZIP Code), enter the complete address. This applies to pre-printed labels or hand written documents.

  4. If two addresses are present, enter the address underlined as the Street Address, City, State and ZIP code.

  5. Enter the Major City Code if the city is in the designated district. For Major City Codes, see IRM 3.24.38, ISRP System - BMF General Instructions.

  6. These procedures affect Form 5500-EZ.

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 E-EIF to determine if the account is already on the Master File. This procedure reduces the number of unpostables.

    1. 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 with data entry.

    3. If it locates the account, it replaces the Name Control entered and the Check Digit appears in the Check Digit field on the screen. The EIN/Check Digit/Name Control fields bypasses verification.

    4. If it does not locate the account, the Name Control remains on the screen as entered.

Instructions for Entering Address

  1. See IRM 3.24.38, ISRP System - BMF General Instructions, for standard rules and abbreviations.

    Note:

    Always enter the address, even if transaction codes (TC 013, 015, 016), CCC "G" and/or purple editing is present.

  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.

    Example of Addresses Not Considered as Foreign

    City State ZIP Code
    San Juan PR 00901
    Kingshill VI 00850
    Agana GU 96910


Foreign Address Procedures

  1. ISRP enters the address fields on a foreign address.

Money/Numeric Fields

  1. All Fields are DOLLARS unless otherwise specified.

  2. If multiple or illegible amounts appear in a field, leave blank, press >Enter<.

Special Characters

  1. The ISRP system does not allow the input of certain "special characters" . Refer to IRM 3.24.38, ISRP System - BMF General Instructions, for instructions on entering "special characters" .

Telephone Numbers

  1. Enter the 10 digit phone number shown. Refer to IRM 3.24.38, ISRP System - BMF General Instructions, for instruction on entering phone numbers. If less than 10 digits, press >Enter<.

Dates

  1. Follow IRM 3.24.38, ISRP System - BMF General Instructions, General Instructions to enter all dates.

Yes/No Boxes

  1. Enter all Yes/No boxes as follows:

    1. "1" if checked yes.

    2. "2" if checked no.

    3. If both boxes are checked, blank or N/A, press >Enter< 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 documents or Form 3893 for reentry documents.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the ABC entered in the EOP Dialog box, as described in IRM 3.24.38, ISRP System - BMF General Instructions. you cannot change it.
(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.

(3) Batch Number BATCH >ENTER< Enter the batch number as follows:
  1. Forms 813, 1322 — 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) Pre-journalized 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.

(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:
  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 nee a Source Code.

(8) 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" .

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

  2. Form 3893 - box 13 is checked.

Section 01 Form 5500-EZ

The source document or record for the following table is Form 5500-EZ.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) 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 portion of the form.
(3) Check Digit CD >ENTER< Enter the Check Digit if present.
  1. If not present, press >ENTER<.

  2. See narrative portion of IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ, for procedures.

(4) Name Control 2ANC >ENTER< Enter the underlined or edited Name Control from line 2a. See narrative portion IRM 3.24.27.5, Name Control, for procedures.
(5) Filer's ID Number 2BEIN >ENTER<
******
Enter the EIN from line 2b.
  1. See standard rules in IRM 3.24.38 , ISRP System - BMF General Instructions.

  2. For error message INVALID CHECK DIGIT, see the narrative portion of IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ.

(6) Plan Number 1BPL# >ENTER< Enter the plan number from line 1b. The plan number is a three digit field.
  1. If the plan number is incomplete, less or more than three digits, press enter.

  2. If there is more than one plan number present enter the first plan number.

(7) Address Check ADDRESS CHECK? >ENTER< Always Enter "N" .
(8) Street Key STREET KEY >ENTER< See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures.
(9) ZIP Key ZIP KEY >ENTER< See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures.
(10) Tax Period Ending TAXPR >ENTER< Enter the edited digits in YYMM format from the upper right above block A.
  1. For special instructions, see IRM 3.24.38, ISRP System - BMF General Instructions.

  2. If not edited enter current processing year.

(11) Plan Year Beginning Date BEGDATE >ENTER< Enter the plan year beginning date in MMDDYY format shown above line A. If illegible, missing, or incomplete, press >Enter<.
(12) Plan Year Ending Date ENDDATE >ENTER< Enter the plan year ending date in MMDDYY format shown above line A. If illegible, missing, or incomplete, press >Enter<
(13) Received Date RDATE >ENTER< Enter received date in MMDDYY format.
  1. Stamped on the face of the return.

  2. Edited on the face of the return.

  3. Printed via a cash register in the upper right corner.

  4. For special instructions, see IRM 3.24.38, ISRP System - BMF General Instructions.

(14) Computer Condition Codes CCC >ENTER< Enter the edited characters from the Part II box in the middle of the form.
  1. If a CCC "G" is edited, enter the CCC "G" and enter Sections 01, 02, 03, 04 and 05.

  2. If a CCC "1" is edited, enter the CCC "1" and enter the elements shown in Exhibit 3.24.27-7 l, -f

  3. If CCC "G" and CCC "1" are present pick up both CCC's and follow the instructions for CCC "1" .

(15) Line A, First Return Filed LA(1) >ENTER< Enter a "1" if the box is checked for line A(1).
(16) Line A, Amended LA(2) >ENTER< Enter a "1" if the box is checked for line A(2).
(17) Line A, Final LA(3) >ENTER< Enter a "1" if the box is checked for line A(3).
(18) Line A, Short Plan Year LA(4) >ENTER< Enter a "1" if the box is checked for line A(4).
(19) Line A, Delinquent Return LA(5) >ENTER< Press enter and continue processing.
(20) Foreign Plan Indicator LNC >ENTER< Enter the edited number from the right of the box.
  1. Enter a 1, 2, or 3.

  2. Enter a 2 if LNC is not present on return in part 1.

  3. If return is not edited and box(s) are checked, enter the applicable number: 1 if box is checked, 2 if box is not checked and 3 if the Plan Characteristic code in Part IV 9 is 3A.

(21) Date Plan First Became Effective 1CDATE >ENTER< Enter the date in MMDDYYYY format from line 1c. If the date is incomplete, missing, or illegible leave blank, press enter and continue processing.
(22) Employer's Telephone Number L2C >ENTER< Enter the telephone number from line 2c.
(23) Business Code L2D >ENTER< Enter the Business Code from line 2d. A Business Code is a six digit numeric field.
  1. If the Business Code is incomplete, less or more than six digits, press enter.

  2. If an alpha is present, press enter.

  3. If there is more than one business code present enter the first business code.

(24 Action Code ERS >ENTER< Enter the codes shown in the bottom left margin.
(25) Audit Code BOTMID >ENTER< Enter the codes shown in the bottom center margin.
(26) Signature Indicator SIGN >ENTER< Enter a:
  • " 1" if the return is signed, printed or stamped. Edited on the bottom right of the first page of the return.

  • "2" if it is not signed. Edited on the bottom right of the first page of the return.

Section 02 Form 5500-EZ

The source document or record for the following table is Form 5500-EZ.

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 Plan 1ANAME >ENTER< Enter the Plan Name from line 1a. Input up to 35 characters. Abbreviate as needed. Input remaining name on the continuation line.

Note:

Do not include any address information.

(3) Name of Plan Continued 1ACONT >ENTER< Enter the Plan Name from line 1a. Input as much of the remainder of name as fits.
(4) Employer/Sponsor Name 2ANAME >ENTER< Enter the Employer Name from line 2a. See IRM 3.24.27.5, Name Control.
(5) Employer/Sponsor Name Continued 2ANAMECONT >ENTER< Enter the Employer Name from line 2a continued.
(6) Sort Name
(Trade Name)
2ASRT >ENTER< Enter the Sort Name from line 2a.
(7) In care-of-name 2AC/O >ENTER< Enter any Care-of-Name shown on Line 2a.
  1. Do not enter Care-of-Sign (%) if shown.

(8) Foreign Address FGNADD >ENTER< Enter any foreign address. See IRM 3.24.38 , ISRP System - BMF General Instructions, for additional instructions.
(9) Street Address 2AADDR >ENTER< Enter the street from the address line 2a or as edited.
(10) City 2ACITY >ENTER< Enter the city from line 2a or as edited.
  1. Enter Major City Code, if appropriate.

(11) State 2AST >ENTER< Enter the state code from line 2a or as edited.
(12) ZIP Code 2AZIP >ENTER< Enter the ZIP Code from line 2a or as edited.

Section 03 Form 5500-EZ

The source document or record for the following table is Form 5500-EZ.

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) Plan Administrator's Name 3ANAME >ENTER< Enter the name from line 3a. Do not enter the word "Same" on the Plan Administrator's Name line.
(3) Plan Administrator's Name Continued 3ANAMECONT >ENTER< Enter the name from line 3a continued.
(4) Plan Administrator's Street 3AADDR >ENTER< Enter the address from line 3a.
(5) Plan Administrator's Foreign Address 3AFGNADD >ENTER< Enter the foreign address from line 3a.
(6) Plan Administrator's City 3ACITY >ENTER< Enter the City from line 3a.
(7) Plan Administrator's State 3AST >ENTER< Enter the State from line 3a.
(8) Plan Administrator's ZIP 3AZIP >ENTER< Enter the ZIP from line 3a.
(9) Plan Administrator's EIN 3BEIN >ENTER< Enter the EIN from line 3b.

Section 04 Form 5500-EZ

The source document or record for the following table is Form 5500-EZ.

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) Name of Trust 4ATRUST >ENTER< Enter the Name from line 4a.
(3) Trust's Employer Identification Number (EIN) 4BEIN >ENTER< Enter the EIN from line 4b.
(4) Name Change Since Last Return 5ANAME >ENTER< Enter the Name from line 5a.
(5) EIN Changed Since Last Return 5BEIN >ENTER< Enter the EIN from line 5b.
(6) Plan Number Changed 5CPN >ENTER< Enter the Plan Number from line 5c. If the plan number is incomplete, less or more than three digits, press enter.
(7) Total Number of Participants BOY L6A >ENTER< Enter the number from line 6a.
8) Total number of Participants EOY L6B >ENTER< Enter the number from line 6b.
(9) Total Plan Assets BOY 7A(1) $ >ENTER<
Minus (-)
Enter the amount from line 7a column (1).
(10) Total Plan Assets EOY 7A(2) $ >ENTER<
Minus (-)
Enter the amount from line 7a column (2).
(11) Total Plan Liabilities BOY 7B(1) $ >ENTER<
Minus (-)
Enter the amount from line 7b column (1).
(12) Total Plan Liabilities EOY 7B(2) $ >ENTER<
Minus (-)
Enter the amount from line 7b column (2).
(13) Net Plan Assets BOY 7C(1) $ >ENTER<
Minus (-)
Enter the amount from line 7c column (1).
(14) Net Plan Assets EOY 7C(2) $ >ENTER<
Minus (-)
Enter the amount from line 7c column (2).

Section 05 Form 5500-EZ

The source document or record for the following table is Form 5500-EZ.

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) Employer Contributions L8A $ >ENTER<
Minus (-)
Enter the amount from line 8a.
(3) Participant's Contributions L8B $ >ENTER<
Minus (-)
Enter the amount from line 8b.
(4) Other Contributions L8C $ >ENTER<
Minus (-)
Enter the amount from line 8c.
(5) Plan Characteristics 1 9BOX1 >ENTER< Enter the codes from line 9 Box 1. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(6) Plan Characteristics 2 9BOX2 >ENTER< Enter the codes from line 9 Box 2. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(7) Plan Characteristics 3 9BOX3 >ENTER< Enter the codes from line 9 Box 3. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(8) Plan Characteristics 4 9BOX4 >ENTER< Enter the codes from line 9 Box 4. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(9) Plan Characteristics 5 9BOX5 >ENTER< Enter the codes from line 9 Box 5. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(10) Plan Characteristics 6 9BOX6 >ENTER< Enter the codes from line 9 Box 6. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(11) Plan Characteristics 7 9BOX7 >ENTER< Enter the codes from line 9 Box 7. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(12) Plan Characteristics 8 9BOX8 >ENTER< Enter the codes from line 9 Box 8. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(13) Plan Characteristics 9 9BOX9 >ENTER< Enter the codes from line 9 Box 9. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(14) Plan Characteristics 10 9BOX10 >ENTER< Enter the codes from line 9 Box 10. This is a two character (alpha and numeric) field.
  1. If the Plan Characteristics Field is less or more than two characters, press enter.

(15) During the Year Loans? 10Y/N >ENTER< Enter a "1" if checked yes , a "2" if checked no.
(16) Loan Amount L 10 $ >ENTER<
MINUS (-)
Enter the amount from line 10.
(17) Subject to Minimum Funding Requirement 11Y/N >ENTER< Enter a "1" if the yes box is checked, a "2" if the no box is checked.
(18) Amount from SB 11A $ >ENTER< Enter the amount from line 11a.
(19) Requirements for Section 412 12Y/N >ENTER< Enter a "1" if checked yes , a "2" if checked no.
(20) Date of Ruling Letter 12ADATE >ENTER< Enter the date in MMDDYY format from line 12a.
(21) Minimum Required Contribution 12B $ >ENTER<
MINUS (-)
Enter the amount from line 12b.
(22) Employer Amount 12C $ >ENTER<
MINUS (-)
Enter the amount from line 12c.
(23) Subtract 12C from 12 B 12D $ >ENTER<
MINUS (-)
Enter the amount from line 12d.
(24) Will Funding be met? 12EY/N >ENTER< Enter a "1" if checked yes , a "2" if checked no. Press enter if N/A is checked.
(25) Preparer's Name PNAME >ENTER< Enter the preparer name.
(26) Preparer Firm Name PFNAM >ENTER< Enter the preparer firm name.
(27) Preparer Street Address PADD >ENTER< Enter the preparer street address.
(28) Preparer City Name PCITY >ENTER< Enter the preparer city.
(29) Preparer State Code PST >ENTER< Enter the Preparer State.
(30) Preparer ZIP Code PZIP >ENTER< Enter the preparer Zip.
(31) Preparation Code PREP >ENTER< Enter the edited code from the right of the preparer PTIN line.
(32) Preparer TIN PTIN >ENTER< Enter the preparer's PTIN.

Note:

If less than 9 digits or illegible, do not enter.

(33) Preparer EIN PEIN >ENTER< Enter the preparer's EIN.
(34) Preparer Telephone # PTEL# >ENTER< Enter the preparer's telephone number.

CCC 1 Input Elements

Section 01 CCC 1 Input Instructions

Element No Data Element Name Prompt Fld. Term Instructions
1 Section Number SECT: ENTER 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.
3 Check Digit CD ENTER Enter the Check Digit if present. If not present press >ENTER<.
4 Name Control/Line 2A 2ANC ENTER Enter the underlined or edited name control from line 2a. See narrative portion of IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ, for procedures.
5 Filer’s ID Number 2BEIN ENTER
******
Enter the EIN from line 2b.
6 Plan Number 1BPL# ENTER Enter the Plan Number from line 1b.
10 Tax Period TAXPR ENTER Enter the edited digits in YYMM format from the upper right above block A.
  1. For special instructions see IRM 3.24.38 , ISRP System - BMF General Instructions.

  2. if not edited enter current processing year.

12 Plan Year Ending Date ENDDATE ENTER Enter the plan year ending date in MMDDYY format shown above line A.
13 Received Date RDATE ENTER Enter received date in MMDDYY format.
  1. Stamped on the face of the return.

  2. Edited on the face of the return.

  3. Printed via a cash register in the upper right corner.

14 Computer Condition Code CCC ENTER Enter the edited characters from the Part II box in the middle of the form. CCC "1" for fact of filing.
16 Foreign Indicator LNC ENTER Enter the edited number from the right of the box.
20 Signature Indicator SIGN ENTER Enter a 1 if the return is signed, printed, or stamped. Enter a 2 if the return is not signed. After this element proceed to section 02. Edited on the bottom right of the first page of the return.

Section 002 CCC 1 Input Instructions

Element 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 Plan 1ANAME ENTER Enter the Plan Name from line 1a as shown.
(3) Name of Plan Continued 1ACONT ENTER Enter the Plan Name from line 1a as shown.
(4) Employer/Sponsor Name 2ANAME ENTER Enter the Employer Name from line 2a as shown.
(5) Employer/Sponsor Name Cont. 2ANAMECONT ENTER Enter the Employer Name from line 2a continued.
(6) Sort Name
(Trade Name)
2ASRT ENTER Enter the Sort Name from line 2a.
(7) In care-of-name 2AC/O ENTER Enter any Care-of-Name shown on line 2a.
  1. Do not enter Care-of-Sign (%) if shown.

(8) Foreign Address FGNADD ENTER Enter any foreign address. See IRM 3.24.38, ISRP System - BMF General Instructions for additional instructions.
(9) Street Address 2AADDR ENTER Enter the street form the address line 2a or as edited.
(10) City 2ACITY ENTER Enter the city from line 2a or as edited.
  1. Enter Major City Code, if appropriate.

(11) State 2AST ENTER Enter the state code from line 2a or as edited.
(12) ZIP Code 2AZIP ENTER Enter the ZIP Code from line 2a or as edited. End the document after this element.

Section 01 Form 5500–EZ (Fact of Filing)

The source document or record for this table is Form 5500-EZ.

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.
(3) Check Digit CD >ENTER< Enter the Check Digit if present.
  1. If not present, press >ENTER<.

  2. See narrative portion of IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ, for procedures.

(4) Name Control 2ANC >ENTER< Enter the underlined or edited Name Control from line 2a. See IRM 3.24.27.5, Name Control, for procedures.
(5) Filer's ID Number 2BEIN >ENTER<
******
Enter the EIN from line 2b.
  1. See standard rules in IRM 3.24.38, ISRP System - BMF General Instructions.

  2. For error message INVALID CHECK DIGIT, see the narrative portion of IRM 3.24.27, ISRP System - EPMF Return Processing Form 5500-EZ.

(6) Plan Number 1BPL >ENTER< Enter the plan number from line 1b. The plan number is a three digit field.
  1. If the plan number is incomplete, less or more than three digits, press enter.

  2. If there is more than one plan number present enter the first plan number.

(7) Address Check ADDRESS CHECK? >ENTER< Always Enter "N" .
(8) Street Key STREET KEY >ENTER< See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures.
(9) ZIP Key ZIP KEY >ENTER< See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures.
(10) Tax Period Ending TAXPR >ENTER< Enter the edited digits in YYMM format from the upper right above block A.
  1. For special instructions, see IRM 3.24.38, ISRP System - BMF General Instructions.

  2. If not edited, enter current processing year.

(11) Plan Year Ending Date ENDDATE >ENTER< Enter the plan year ending date in MMDDYY format shown above line A. If illegible, missing, or incomplete, press >Enter<.
(12) Received Date RDATE >ENTER<
******
Enter received date in MMDDYY format.
  1. Stamped on the face of the return.

  2. Edited on the face of the return.

  3. Printed via a cash register in the upper right corner.

  4. For special instructions, see IRM 3.24.38, ISRP System - BMF General Instructions.

(13) Computer Condition Codes CCC >ENTER< Enter the edited characters from the Part II box in the middle of the form.
  1. If a CCC "G" is edited, enter the CCC "G" and enter Sections 01, 02, 03, 04 and 05.

  2. If a CCC "1" is edited, enter the CCC "1" and enter the elements shown in Exhibit 3.24.27-7 l, -f.

  3. If CCC "G" and CCC "1" are present pick up both CCC's and follow the instructions for CCC "1" .

(14) Foreign Plan Indicator LNC >ENTER<
******
Enter the edited number from the right of the box.
(15) Signature Indicator SIGN >ENTER< Enter a:
  • "1" if the return is signed, printed or stamped. Edited on the bottom right of the first page of the return.

  • Enter a "2" if it is not signed. Edited on the bottom right of the first page of the return. End the document after this element.

Section 02 Form 5500–EZ (Fact of Filing)

The source document or record for this table is Form 5500-EZ.

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 Plan 1ANAME >ENTER< Enter the Plan Name from line 1a. Input up to 35 characters abbreviate as needed. Input remaining name on the continuation line.
(3) Name of Plan Continued 1ACONT >ENTER< Enter the Plan Name from line 1a. Input as much of the remainder of name as fits. Do not end in the middle of a word.
(4) Employer/Sponsor Name 2ANAME >ENTER< Enter the Employer Name from line 2a. See IRM 3.24.27.5, Name Control.
(5) Employer/Sponsor Name Continued 2ANAMECONT >ENTER< Enter the Employer Name from line 2a continued.
(6) Sort Name
(Trade Name)
2ASRT >ENTER< Enter the Sort Name from line 2a.
(7) In care-of-name 2AC/O >ENTER< Enter any Care-of-Name shown on line 2a.
  1. Do not enter Care-of-Sign (%) if shown.

(8) Street Address 2A ADDR >ENTER< Enter the street from the address line 2a or as edited.
(9) Foreign Address FGN ADD >ENTER< Enter any foreign address. See IRM 3.24.38, ISRP System - BMF General Instructions, for additional instructions.
(10) City 2A CITY >ENTER< Enter the city from line 2a or as edited.
  1. Enter Major City Code, if appropriate.

(11) State 2AST >ENTER< Enter the state code from line 2a or as edited.
(12) ZIP Code 2AZIP >ENTER< Enter the ZIP Code from line 2a or as edited.