3.24.37 General Instructions

Manual Transmittal

November 10, 2017

Purpose

(1) This transmits revised IRM 3.24.37, ISRP System, General Instructions.

Material Changes

(1) IRM 3.24.37.1 thru 3.24.37.1.5 Program Scope and Objectives - Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(2) IRM 3.24.37.1.6 Added a table of Acronyms.

(3) IRM 3.24.3.1.7(1) IRM 3.24.8 added additional forms.

(4) IRM 3.24.37.1.7(2) IRM 3.24.28 added additional forms that a Form 8938 is attached to.

(5) IRM 3.24.37.6.18.3(2) Added international money instructions.

(6) Exhibit 3.24.37-8 added EEFAX date to invalid received date stamp examples.

(7) Various editorial changes have been made throughout the IRM.

Effect on Other Documents

IRM 3.24.37, dated January 1, 2017 is superseded.

Audience

This IRM provides instructions for Submission Processing Data Entry Operators.

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 provides instructions for the Original Entry, Key Verification, and Block Edit of tax returns and related data through ISRP.

    1. This chapter also provides information for Quality Review in performing the review of Original Entry and Key Verification.

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

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

  3. Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM.

  4. Program Owner: Paper Processing Branch, Mail Management/Data Conversion Section of Submission Processing is responsible for the procedures and all updates related to this IRM.

  5. Primary Stakeholders: Submission Processing

  6. Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system.

Background

  1. This section of the IRM provides general instructions for utilizing the ISRP system to transcribe data from a variety of forms listed in IRM 3.24.37.1.7 and how to utilize the ISRP system to perform quality review.

Authority

  1. The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

  2. In December, 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

  3. For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, "Management Roles and Responsibilities" and IRM 1.4.2, "Monitoring and Improving Internal Control" .

Responsibilities

  1. Mail Management/Data Conversion is responsible for the information in this IRM.

  2. The Director of Submission Processing is responsible for monitoring operational performance for the Submission Processing Campus.

  3. The team manager is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The team employee is responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Management and Review

  1. Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors Data Conversion reports.

  2. Program Effectiveness: Program effectiveness is determined by Submission Processing employees being able to successfully transcribe data from a wide variety of tax forms.

Program Controls

  1. The processes included in this IRM are reviewed annually to ensure accuracy and promote consistency.

Acronyms

  1. The following is a list of the acronyms that are used in this IRM section:

    Acronym Definition
    AIL Additional Information Line
    AKA Also Known As
    ATIN Adoption Taxpayer Identification Number
    AUD C Audit Code
    BE Block Edit
    BMF Business Master File
    CCC Computer Condition Code
    DLN Document Locator Number
    EEFAX Enterprise Electronic FAX
    EIN Employer Identification Number
    EOP Entry Operator
    FMFIA Federal Managers' Financial Integrity Act
    GPP General Purpose Programs
    IMF Individual Master File
    IRM Internal Revenue Manual
    IRSN Internal Revenue Service Number
    ISRP Integrated Submission and Remittance Processing System
    ITIN Individual Taxpayer Identification Number
    KV Key Verification
    MCC Major City Code
    MFT Master File Taxes
    NMI No Middle Initial
    NMN No Middle Name
    OE Original Entry
    OMB Office of Management and Budget
    PRP Program Requirements Package
    PTIN Preparer Taxpayer Identification Number
    QR Quality Review
    RPC Return Processing Code
    SA System Administrator
    SOP Supervisory Operator
    SPC Special Processing Code
    SSN Social Security Number
    TIN Taxpayer Identification Number

IRMs, Program Numbers and Block Header Validity Checks

  1. The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Tax Class/Document Code, Transaction Code, MFT, and related PRP (Program Requirements Package) Sections for IRM 3.0, 3.24.0 and IRM 3.37.0. The table shows valid combinations for accessing the programs, program numbers, and entering the Block Header.

    IRM 3.24.3, Individual Income Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1040 43110 43114 43130 43210 43170 (ITIN) 205, 206, 211, 212, 221, 222     31
    1040 (Prior Year) 43112
    43172 (ITIN)
    205, 206, 211, 212, 221, 222     31
    1040X 44400 205, 206, 211, 212, 221, 222     31
    8379 44400 211     31
    1040A 44110 44120
    44170 (ITIN) 44190
    209, 210     33
    1040A (Prior Year) 44112
    44172 (ITIN)
    209, 210     33
    1040SFR 44630 210     33
    1040EZ 47130 47140 47160 (ITIN) 47190 207, 208     15
    1040EZ (Prior Year) 47132
    47162 (ITIN)
    207, 208     15

     

    IRM 3.24.3, Individual Income Tax Returns (AUSPC only)

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1040 (Foreign) 46110 46115 46170 (ITIN) 46220 211, 212, 221, 222     31
    1040 (Foreign Prior Year) 46112
    46172 (ITIN)
    211, 212, 221, 222     31
    1040NR 46120 46124 (PY) 46129 46140 46142 (PY) 46145 272,273     31
    1040NR-EZ 46125 46126 46146 46147 272, 273     31
    1040PR/SS 46127 46128 46227 46228 226 (SS), 227 (PR)     36
    1040A (Foreign) 46130 46132 (PY) 46230 209, 210     33
    1040EZ (Foreign) 46150 46152 (PY) 46250 207, 208, 228     15

     

    IRM 3.24.7, Delinquent Accounts

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    5466B 15507 977     68
    5466B 45507 277     68
    3177 15502 977 460   68
    3177 45502 277 460   68

     

    IRM 3.24.8, Information Returns Processing

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1096 44310 569     69
    1097-BTC 44307 550     69
    1098 44312 581     69
    1098Q 44311 574     69
    1098C 44312 578     69
    1098E 44312 584     69
    1098T 44312 583     69
    1099A 44309 580     69
    1099B 44301 579     69
    1099C 44303 585     69
    1099CAP 44303 573     69
    1099DIV 44302 591     69
    1099G 44303 586     69
    1099INT 44300 592     69
    1099K 44300 510     69
    1099LTC 44300 593     69
    1099MISC 44305 595     69
    1099OID 44304 596     69
    1099PATR 44307 597     69
    1099Q 44308 531     69
    1099QA 44385 51A     69
    1099R 44306 598     69
    1099S 44308 575     69
    1099SA 44300 594     69
    3921 44317 525     69
    3922 44318 526     67
    W–2G 44314 532     69
    5498ESA 44113 572     69
    5498SA 44315 527     69
    5498 44313 528     69
    5498QA 44386 52A     69

     

    IRM 3.0.101, K-1 Processing

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1041 K–1 44380 566     69
    1065 K–1 44381 565     69
    1120S K–1 44382 567     69

     

    IRM 3.24.10, Revenue Receipts

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1040ES/C, 3244 44200 220, 261     60
    1041ES 11920 217   05 60
    Various Forms (BMF) 15501 117–119, 124, 145, 148, 151, 158, 170, 176, 187     60
    Various Forms (BMF) 15501 217–219, 224, 245, 248, 251, 258, 270, 276, 287   05, 06, 15 60
    Various Forms (BMF) 15501 317–319, 324, 345, 348, 351, 358, 370, 376, 387     60
    Various Forms (BMF) 15501 417–419, 424, 445, 448, 451, 458, 470, 476, 487      
    Various Forms (BMF) 15501 517–519, 524, 545, 548, 551, 558, 570, 576, 587      
    Various Forms (BMF) 15501 717–719, 724, 745, 748, 751, 758, 770, 776, 787      
    Various Forms (BMF) 15501 817–819, 824, 845, 848, 851, 858, 870, 876, 887      
    PJ710 (BMF) 15501 117      
    Various Forms (IMF) 45501 217–219, 224, 245, 248, 251, 258, 270, 276, 287      
    Various Forms (IRAF) 45501 017–019, 024, 045, 048, 051, 058, 070, 076, 087   29  
    3753 (BMF) 15501 145, 345, 445, 545, 745, 845 840    
    3753 (BMF) 15501 245 840 05, 06, 15  
    3753 (IMF) 45501 245 840    
    3753 (IRAF) 45501 045 840 29  
    IMF Revenue Receipts 45501 217      

     

    IRM 3.24.12, Exempt Organization Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    990 (2007 and Prior), CP140/144, CP411–414 13110 490     39
    990EZ (2007 and Prior) 13120 409     27
    990 (2008 and Later) 13410 493     39
    990EZ (2008 and Later) 13420 492     27
    990T 13141 393     32
    990PF 13131 491     34
    1041A 13162 481     38
    4720 13161 471     38
    5227 13190 483     28
    5578 13160 984     35
    1120–POL 13170 320     50
    8872 16010 462     81
    5768 15502 977 460    

     

    IRM 3.24.13, Employment Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    941 (2009)
    941 (2008)
    11200
    11204
    141, 135     42
    CT–1 11300 711     45
    943 (2008)
    943 (2009)
    11600
    11610
    143     44
    944 (2008)
    944 (2009)
    11650
    11640
    149     43
    945 (2008)
    945 (2009)
    11250
    11260
    144, 137     40
    941PR/SS (2009)
    941PR/SS (2008)
    11212
    11214
    141     42
    944PR/SS (2009)
    944PR/SS (2008)
    11680
    11690
    149     43
    943PR (2008)
    943PR (2009)
    11612
    11614
    143     44

     

    IRM 3.24.14, Fiduciary Income Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1041 11900 244, 236     47
    1041QFT (CSPC Only) 11910 239      
    1041N (OSPC only) 11910 239      

     

    IRM 3.24.15, Partnership Return of Income

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1065 12200 265, 267     48
    1065B (OSPC Only) 12220 268      

     

    IRM 3.24.16, Corporation Income Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1120 11500 310, 311     50
    1120–C 11540 303     54
    1120–F 11502 366, 367     54
    1120-FSC 11506 307     51
    1120–H 11501 371     50
    1120–L 11503 311     51
    1120-ND 11505 308      
    1120-PC 11511 313      
    1120–REIT 11508 312      
    1120–RIC 11509 305      
    1120–SF 11507 306     51
    1120S 12100 316      

     

    IRM 3.24.21, Credit and Account Transfers

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    3413 38600 251, 252 370   61
    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  

     

    IRM 3.24.22, Employee Plan Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    5330 72860 435     18

     

    IRM 3.24.23, Excise Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    720 11800 420 03   46
    2290 12300 495 60   52
    11C 12701 403     55
    730 12702 413     58

     

    IRM 3.24.25, BMF International Miscellaneous Tax Returns (OSPC Only)

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    3520 12310 383     87
    3520-A 12320 282     89
    8288 11330 140     88
    8804 11340 129     20

     

    IRM 3.24.26, Miscellaneous TE/GE Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    8038 13200 361     80
    8038–CP 13200 388      
    8038–B 13211 385      
    8038–TC 13212 386      
    8038–G 13200 362      
    8038–GC 13200 372      
    8038–T 13200 374      
    8328 13200 375      

     

    IRM 3.24.27, EP Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    5500–EZ 72840 031     17

     

    IRM 3.24.106, Estate Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    706 12400 506     56
    706NA 12402 505      
    706GS(D) 12403 559     21
    706GS(T) 12404 529      

     

    IRM 3.24.143, Gift Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    709 12410 509     57

     

    IRM 3.24.154, Unemployment Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    940, 940PR 11100 11120 840, 839     41

     

    IRM 3.37.110, Chapter 3 Withholding Returns (OSPC Only)

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1042 12500 125     26
    1042–S 71720 502      
    1042–T 71700 501      

     

    IRM 3.37.154, Unemployment Tax Returns (OSPC Only)

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    940PR 11100 840, 839     41

     

    IRM 3.24.212, Applications for Extension of Time to File Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    8892 15502 977 460   68
    2350 45502 277 460   68
    5558 (EPMF) 72880 077 460   68
    4868 44700 217 460   68
    7004 11700 204, 304     49
    8868 15540 404     49
    5558 (BMF) 15560 404     49
    4868 45501 277     60

     

    IRM 3.24.213, Real Estate Mortgage Investments Conduit Income Tax Returns

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1066 12201 360     53

     

    IRM 3.24.249, Fiscal Year Required Payments/Form 8752

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    8752 19000 223     11

     

    IRM 3.24.133, Residual Remittance Processing System

    FORMS JOB NAME PROGRAM NUMBER TAX CLASS/ DOC. CODE TRANS. CODE MFT PRP SECT.
    1040ES, 3244, 1040C 44201 220 430 30 70
    1040, 1040X 45510, 45500, 45520 270, 276, 217, 219 610, 670/570 30  
    1040A, 1040EZ, 1040PR, 1040SS 45510, 45520 270, 276 610 30  
    1040PR, 1040SS, 1040NR, 1040NR-EZ 45510 270, 276 610 30  
    1042 15510 170, 176 610 12  
    941, 941PR, 941SS 15510 170, 176 610 01  
    943, 943PR, 944, 944PR, 944SS 15510 170, 176 610 11  
    945 15510 170, 176 610 16  
    1065, 1065-B 15510 270, 276 610 06  
    1066 15510 370, 376 610 07  
    1120, 1120-C, 1120L, 1120-FSC, 1120S, 1120-POL, 1120F, 1120-H, 1120-ND, 1120-SF, 1120-REIT, 1120-RIC, 15510 370, 376 610 02  
    8038–T 15510 370, 376 610 46  
    990C 15510 370, 376 610 33  
    990T 15510 370, 376 610 34  
    11C 15510 470, 476 610 63  
    730 15510 470, 476 610 64  
    720 15510 470, 476 610 03  
    4720 15510 470, 476 610 50  
    1041A 15510 470, 476 610 36  
    5227 15510 470, 476 610 37  
    990 15510 470, 476 610 67 70
    990PF 15510 470, 476 610 44  
    990EZ 15510 470, 476 610 67  
    2290 15510 470, 476 610 60  
    706, 706NA 15510 570, 576 610 52  
    706GS(D) 15510 570, 576 610 78  
    706GS(T) 15510 570, 576 610 77  
    709 15510 570, 576 610 51  
    CT–1 15510 770, 776 610 09  
    940, 940PR 15510 870, 876 610 10  
    1041, 1041QFT 15510 270, 276 610 05  
    Return Payment Vouchers 45520 270, 276 610 30  
    Return Payment Vouchers 15520 170, 176 610 01, 04, 08, 11, 12, 14, 16, 17  
    Return Payment Vouchers 15520 270, 276 610 06  
    Return Payment Vouchers 15520 370, 376 610 02, 07, 33, 34, 46  
    Return Payment Vouchers 15520 470, 476 610 03, 36, 37, 44, 50, 60, 63, 64, 67, 74, 76  
    Return Payment Vouchers 15520 570, 576 610 51, 52, 77, 78  
    Return Payment Vouchers 15520 770, 776 610 09  
    Return Payment Vouchers 15520 870, 876 610 10  
    Return Payment Vouchers 15520 270, 276 610 05, 15  
    1041ES 11921 217, 219 660 05  
    4868 44701 217, 219 670 30  
    CP 2000 45500 217, 219 640 30  
    8210, CP2100, CP 2102 15500 317, 319 640 13  
    CP2501, NOT 972 45500 217, 219 640 55  
    Various Forms (IMF) (670/570) 45500 217, 219 640, 670, 680, 690, 694 30, 31, 55 70
    Various Forms (IRAF) (670/570) 45500 017, 019 640, 670 29  
    Various Forms (BMF) (670/570) 15500 117, 119 640, 670, 680, 690, 694 01, 04, 08, 11, 12, 14, 16, 17  
    Various Forms (BMF) (670/570) 15500 217, 218 640, 670, 680, 690, 694 05, 06, 15  
    Various Forms (BMF) (670/570) 15505 317, 319 640, 670, 680, 690, 694 02, 07, 33, 34, 46  
    Various Forms (BMF) (670/570) 15500 417, 419 640, 670, 680, 690, 694 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76  
    Various Forms (BMF) (670/570) 15500 517, 519 640, 670, 680, 690, 694 51, 52, 77, 78  
    Various Forms (BMF) (670/570) 15500 717, 719 640, 670, 680, 690, 694 09  
    Various Forms (BMF) (670/570) 15500 817, 819 640, 670, 680, 690, 694 10  
    Accelerated Payments(IMF) 45503 217, 219 640, 670, 690, 694 30, 31, 55  
    Accelerated Payments (IRAF) 45503 017, 019 670 29  
    Accelerated Payments (BMF) 15503 117, 119 670 01, 04, 11, 12, 14, 16, 17  
    Accelerated Payments (BMF) 15503 217, 218 670 05, 06, 15  
    Accelerated Payments (BMF) 15503 317, 319 670 02, 07, 13, 33, 34, 46  
    Accelerated Payments (BMF) 15503 417, 419 670 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76  
    Accelerated Payments (BMF) 15503 517, 519 670 51, 52, 77, 78  
    Accelerated Payments (BMF) 15503 717, 719 670 09  
    Accelerated Payments (BMF) 15503 817, 819 670 10  
    Levy Payments, CP–01 (IMF) 45500 217, 219 670, 680, 690, 694 30, 31, 55  
    Levy Payments (BMF) 15500 117, 119 670, 680, 690, 694 01, 04, 08, 11, 12, 14, 16, 17  
    Levy Payments (BMF) 15500 217, 219 670, 680, 690, 694 05, 06, 15  
    Levy Payments (BMF) 15500 317, 319 670, 680, 690, 694 02, 07, 13, 33, 34, 46  
    Levy Payments (BMF) 15500 417, 419 670, 680, 690, 694 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76  
    Levy Payments (BMF) 15500 517, 519 670, 680, 690, 694 51, 52, 71, 78  
    Levy Payments (BMF) 15500 717, 719 670, 680, 690, 694 09 70
    Levy Payments (BMF) 15500 817, 819 670, 680, 690, 694 10  

     

    Note:

    For all 155XX and 455XX Programs, Doc Code 45 and Trans Code 720 are valid.

  2. The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Format Code and related PRP section for Internal Revenue Manuals 3.24.0 (formerly known as the General Purpose Programs (GPP), and formerly numbered 3.29.0). The table shows the valid Job Name/Program # and Format code to access the various programs. GPP IRM Program Numbers and Block Header Validity Checks:

    IRM 3.24.28, General Processing Programs

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    Form 1042-S (copy B) 71710 218 24
    Form 8938 (attached to Forms 1040, 1041, 1065, 1120 and 1120-S) 43300 201 37
    Form 8938 (attached to Form 1040-NR) 43310 202 37
    Form 8966 36500 217 23

     

    IRM 3.24.29, SCRS Error Resolution

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    IRP (Errors) 44900 206 77
    BMF Errors 15900 207  
    IMF Errors 45900 210  
    IRAF/EPMF Errors 72820 211  
    IMF Rej. 45901 204  
    BMF Rej 15901 203  
    IRAF/EPMF Rej. 72822 205  

     

    IRM 3.24.30, SC Data Controls

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    4028 38300 216 79
    4028A 38300 310  
    2345 38300 311  
    813 38300 312  

     

    IRM 3.24.40, Applications for IRS Taxpayer Identification Numbers for Pending U.S. Adoptions (AUSPC Only)

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    W-7A 33060 008 100

     

    IRM 3.24.50, Campus Performance Evaluation Reporting System

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    3081 59600 073 82
    Salary Update 59602 055 83
    Emp. Master Adj 59602 056  
    OFP Update 59602 057  
    Emp. Time Err 59602 058  
    QR Error Listing 59602 059  
    Cum File Adj 59602 060  

     

    IRM 3.24.162, BOB Transcription Instructions

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    BMF BOBs 15910 213 78
    IMF BOBs 45910 214  
    IRAF/EPMF BOBs 72821 215  
    IRP BOBs 44910 212  

     

    IRM 3.24.173, Centralized Files and Scheduling

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    6754 35702 103 73

     

    IRM 3.24.176, Audit Selection System

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    8199 35706 167 84
    5337,6162 35709 349  
    6897 35713 349  
    6356 35712 168  
    8757 35714 349  

     

    IRM 3.24.180, Allocated Tips

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    8027 80310 170 93
    8027 80319 175  

     

    IRM 3.24.183, Planning and Control Data

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    8350 59701 221 92
    Block Deletes Processed List 59705 176  

     

    IRM 3.24.226, Declaration for Electronic Filing

    FORMS JOB NAME PROGRAM NUMBER Format Code PRP SECT.
    8453–F 12933 264 90
    8453–F Multiples 12930 265 90
    8453 42900 140 90

     

Data Entry Phases

  1. Data entry is accomplished using Original Entry and Key Verification. A brief description of each follows:

  2. Original Entry (OE) consists of:

    1. Entering data from input documents into the ISRP System.

    2. Checking program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid.

    3. Sequence checking all Document Serial Numbers and Section Numbers within documents.

    4. Assuring that the Section Number entered is valid for the document being entered.

    5. Determining if all systematically required sections for a given document have been entered.

    6. Zero balancing the interrelated money amounts. Specific sections are subjected to a zero balance routine, in which the combination of all positive and negative amounts should equal zero, within given tolerances.

    7. Checking entries between two lines or between a line and a section for missing data.

    8. Determining if the information entered for a field is valid (e.g., alpha, numeric); if a field must contain data; if the field must be filled (e.g., Social Security Number (SSN), Employer Identification Number (EIN)); or if there are too many characters in a field (i.e., overflow).

  3. Key Verification (KV) is, in effect, a duplication of the Original Entry input with the following exceptions:

    1. The KV EOP (Entry Operator) is prompted by the system, for the document and section or part of a section to verify. This procedure allows those sections and parts of a section that do not require verification to bypass this phase.

    2. The KV EOP is alerted when a difference between the KV entry and the OE entry is encountered. This allows the KV EOP to make corrections as necessary.

  4. Block Edit (BE) is used for correction of entered data and for Quality Review. Block Edit allows access to blocks which are partially entered, entered but not key verified, and which have been key verified. Quality Review can only access completed blocks.

ISRP Login and Security

  1. This section provides instructions for login and security.

Logging On to the System

  1. Logging on to the ISRP system requires a valid User Name and a password. The User Name identifies the type of user as an Entry Operator (EOP), Quality Review Operator (QR), Supervisory Operator (SOP), or System Administrator (SA).

  2. To log onto the ISRP system:

    1. Press <Ctrl>+<Alt>+<Delete>.

    2. Press <Enter> when Security box appears. The Logon Dialog box appears with the cursor in the User name field. The login fields that appear are User name and Password.

    3. Enter User name.

    4. Press <Tab>. The cursor appears in the Password field.

    5. Enter password. To protect your password, the system displays a dot for each character typed.

    6. Press <Enter>. If user is a SOP, the Supervisory Functions window appears.

    Figure 3.24.37-1

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    Please click here for the text description of the image.

  3. Follow the following instructions for accessing Data Entry Operations window:

    If... Then...
    The sp_eop app dialog box appears at the ISRP wallpaper screen, with the message "initialization successful," Press <Enter>.
    The sp_eop app dialog box does not appear at the ISRP wallpaper screen,
    1. Press the Windows key.

    2. Press the up arrow to highlight "All Programs."

    3. Press <Enter>.

    4. Use Up arrow and Down arrow to highlight "Data Entry Operations."

    5. Press <Enter>.

    6. Press <Enter> when the sp_eop app dialog box has the message "initialization successful."

Logging Off the System

  1. To log off when entering or verifying document data:

    1. Press <F9> to exit the data entry application. A confirmation message will appear: "EXIT SECTION? DATA WILL BE LOST!" .

    2. Enter "Y" .

    3. Press <F9> again. A confirmation message will appear: "CONFIRM APPLICATION EXIT?"

    4. Enter "Y" . Result: Data Entry Operations window will appear.

  2. To log off from the Data Entry Operations window:

    1. Press <Ctrl>+<Alt>+<Delete>.

    2. At the Windows 7 Professional Screen, select Log Off. (See Figure 2.)

    3. Press <Enter>.

    Figure 3.24.37-2

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    Please click here for the text description of the image.

Changing the Password

  1. Passwords must be changed when notified or whenever the user chooses. Always pick a non-trivial password that cannot be guessed by others. Never write down a password.

  2. To change a password:

    1. Press <Ctrl>+<Alt>+<Delete>.

    2. Select Change a password... on the Windows 7 Professional screen.

    3. Enter current password in the Old password box. Press <Tab>.

    4. Enter new password in the New password box. Press <Tab>.

    5. Enter new password in the Confirm password box.

    6. Press <Enter>.

Data Entry Operations Window

  1. After successfully logging in as an Entry Operator (EOP), the Data Entry Operations window appears.

    Figure 3.24.37-3

    This is an Image: 34412003.gif
     

    Please click here for the text description of the image.

  2. The Data Entry Operations window consists of the following components:

    • Title Bar

    • Menu Bar

    • Status Bar

  3. The Title Bar contains the name of the application. The Menu Bar is located under the Title Bar and provides menu choices for access to Data Entry Operations. The Status Bar appears at the bottom of the window.

Menu Bar Contents

  1. The Menu Bar is used to open pull-down menus containing options that allow the EOP to access Data Entry options.

  2. There are two ways to access the Menu Bar:

    • Press <Alt> or <F10> then the underlined letter of the menu option.

    • Press <Alt> or <F10> then arrow to the selected function. Press <Enter>.

EOP Dialog Box — Access Block

  1. After 'New' or 'Resume' is selected from the Original Entry (OE) or KV Menu Bar, an EOP Dialog box appears.

    Figure 3.24.37-4

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    Please click here for the text description of the image.

  2. Follow the instructions for accessing a block:

    If... Then...
    Original Entry of a new block
    1. Enter Program Number. Press <Tab>.

    2. Enter ABC. Press <Tab>.

    3. Enter SOP if different from the assigned SOP.

    4. Select OK or press <Enter>

    5. Sight verify the ABC and Program Number. If incorrect, press <F9> and begin again.

    Key Verification
    1. Enter ABC. Press <Tab>.

    2. Enter SOP. Press <Tab>.

    3. Select OK or press <Enter>.

Locked Block

  1. If a locked block message appears, contact the Supervisor immediately. The Supervisor must release the block at the workstation before you can resume.

ISRP Workstation and Menus

  1. This section provides instructions about workstations and menus.

Menu Selection

  1. Most Window applications use Menu Bars. Selecting a menu option opens a pull-down menu. The user can select the appropriate menu option to perform the desired function. For example, "New" and "Resume" are pull down options on the Original Entry Menu Bar.

ISRP Keyboard

  1. This section provides instructions for ISRP keyboard.

Types of Keys
  1. The ISRP keyboard contains three types of keys:

    • Function keys are on the top of the keyboard and are numbered <F1> to <F12>.

    • Typewriter keys with embedded keypad are located under the function keys.

    • Numeric keypad on the right side of the keyboard.

Embedded Keypad
  1. The embedded keypad for entering numbers is activated in two ways:

    • Automatically activated for numeric fields.

    • Press <Shift> and hold to activate for alphanumeric fields.

Numeric Keypad
  1. The numeric keypad is automatically active for OE, KV, and BE. To activate the numeric keypad when in the EOP Dialog box, press <Num Lock>.

Special Key Characteristics
  1. In addition to the standard keyboard characters, the ISRP keyboard contains the following special key characteristics:

    KEY SPECIAL CHARACTERISTICS
    <Enter> Moves to next field.
    <Home> Moves the cursor to the first position of the Section Number field.
    <F6> or
    Asterisk in top row of keypad
    Moves to next MUST ENTER field in the current section, next section, or next document. Moves to Section 01 of Document 00 if in last required field of Block Header. In Verify, moves to the next must verify field.
    <+> to right of keypad Enters double zero "00" in a money amount field.
    <-> to right of keypad Enters a "-" (negative) and moves cursor to next field.
    </> in top row of keypad Inserts the letter "P" in the PTIN field only.
    <7> in row of numeric keys Inserts the character "&" without using Shift for NAME1 and AIL entries.
    <Backspace> Moves cursor to previous character and erases character.
    <Alt>+<F12> or <Alt>+<H> Displays Help function. This function is currently not available.
    <6> in row of numeric keys (not keypad) Inserts a caret (<) in some name fields. Otherwise, press <Shift> and <6> to enter a caret.
    <F11>
    1. Inserts PO Box in the address field only.

    2. Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.

    <F12> Inserts question marks for illegible, multiple, or field overflow in money amount fields.
    ↑ Up Arrow Moves cursor to previous field in Append Mode and to previous section in Command Mode.
    ↓ Down Arrow Moves cursor to next field and clears current field in Append Mode. Moves cursor to next section in Command Mode.
    → Right Arrow Within a field, moves to the next character. If at the end of the field, moves to the first position of the next field.
    ← Left Arrow Within a field, moves to the immediately preceding character. If at the beginning of the field, moves to the last position of the immediately preceding field.
    <Page Up> Moves to the previous section for all sections except the Block Header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed.
    <Page Down> Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed.

Data Entry Screen

  1. Data Entry Screens contain four components. They are the Data Entry Area, Display Area, Status Line, and Function Key Menu.

  2. The Data Entry Area contains the fields in which the data is entered by the operator. Color is used to distinguish certain field characteristics:

    Type Color
    MUST ENTER Green
    Accepts Negative Pink
    MUST ENTER & Accepts Negative Yellow
    Requires no entry Gray. (An example is the Remittance field on a non-remit return)
  3. The Display Area displays error messages, pop-up boxes, or informational messages. EOPs receive options to clear this area and continue processing.

  4. The Status Line displays the EOP's current operation and location in the block. It contains the following fields:

    • Status: the operation being performed (OE, KV, BE)

    • Type: the program number

    • ABC: the Alphanumeric Block Control number for the current block

    • DSN: the current Document Serial Number (blank if Block Header)

    • Section #: the current Section Number, or "Blk Hdr" if Block Header

  5. The Function Key Menu shows the keys available to navigate and manipulate displays.

  6. The Data Entry Area, Display Area, Status Line, and Function Key Menu areas are shown below:

    Figure 3.24.37-5

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    Please click here for the text description of the image.

Function Keys and Modes

  1. At the bottom of the display is a menu of the function keys available during data entry. The function keys are used to navigate and manipulate the displays. Available function keys vary depending on the processing mode. The mode is the current processing state for an input display. The three processing modes are:

    • Append/Edit

    • Command

    • Verify

  2. Append/Edit Mode allows the EOP to add documents and sections to a block. Append Mode is the default mode for OE. The following function keys are available:

    • <Enter>. Moves the cursor to the next field. If the cursor is on a MUST ENTER field that has not been entered, an error message appears.

    • <F1>. Moves the cursor to the previous field without erasing characters that have been entered.

    • <F2>. Clears the current field, and moves the cursor to the next field.

    • <F3>. Clears the current field, and moves the cursor to the previous field.

    • <F5>. Duplicates a field for all sections except Block Header and first document. When the current field is the Document Locator Number (DLN) field, the cursor remains in the field after duplicating. With all other fields, it will duplicate the field, and move to the next field.

    • <F6>. Moves the cursor to the next MUST ENTER field. The next MUST ENTER field can either be in the same section or the prompt for the next section.

    • <F7>. Clears the error message, and overrides the field, if allowed in the field definition.

    • <F8>. Displays the previously entered section. To finish viewing the previous section and return to the current section again, the EOP enters "Y" in the " DONE VIEWING PREVIOUS SECTION" confirmation.

    • <F9>. Clears error messages. Accesses Command Mode. Exits the section if in a document. Exits the block if in the Block Header.

    • <F10>. Clears the field, cursor remains in the field.

    • <F11>. (a) Enters PO BOX in an address field only.
      (b) Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.

    • <F12>. (a) For Block Header only, clears all fields except the ABC field.
      (b) For other sections, fills a money amount field with question marks (???), which represents field overflow, multiple amounts, or illegible characters. Moves cursor to the next field.

    • <Alt>+<F12> or <Alt>+<H>. Displays field-level help in a pop up box that remains displayed until the EOP clears it by pressing <Enter>. This function is currently not available.

    • <Page Up>. Moves to the previous section for all sections except the Block Header. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" confirmation. Once the cancellation is confirmed, the previous section is displayed.

    • <Page Down>. Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" confirmation. Once the cancellation is confirmed, the next section is displayed, or the message "SECTION DOES NOT EXIST" is displayed.

    • <Home>. Moves the cursor to the section field.

    • <Delete>. Deletes characters after the cursor position.

  3. Command Mode allows the EOP to move within the block and insert, delete, or edit sections and documents. The function keys and commands that are available in Command Mode are:

    • <F1>. Moves the cursor to the previous section in all sections except the Block Header.

    • <F2>. Moves the cursor to the next section.

    • <F3>. Allows editing.

    • <F4>. Returns to Append Mode at end of block.

    • <F5>. Initiates a search to find a document and section within the block.

    • <F7>. Deletes a section or document within a block except for the Block Header. If in Section 01, it will delete the document.

    • <F8>. Inserts a section.

    • <F9>. Exits the application.

    • <F11>. For all sections except the Block Header and first document, moves to the same section in the previous document.

    • <F12>. Moves to the same section in the next document except when the current document is the last document in the block.

    • <Alt>+<F8>. Inserts a document.

    • <Page Up>. Moves to the previous section for all sections except the Block Header. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" confirmation. Once the cancellation is confirmed, the previous section is displayed.

    • <Page Down>. Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" confirmation. Once the cancellation is confirmed, the next section is displayed, or the message "SECTION DOES NOT EXIST" is displayed.

    • <Delete>. Deletes section except for Block Header.

  4. Verify Mode is used in Key Verification, and allows the KV EOP to verify OE data by reentering it a second time on a field-by-field basis. The function keys available in Verify Mode are:

    • <Enter>. Moves the cursor to the next field to be verified.

    • <F1>. Moves the cursor to the previous field.

    • <F2>. Moves the cursor to the next field. If the KV EOP has entered characters in the field, <F2> will erase characters that have been entered.

    • <F3>. Moves the cursor to the previous field. If the KV EOP has entered characters in the field, <F3> will erase characters that have been entered.

    • <F4>. Returns to Verify Mode.

    • <F5>. Duplicates a field for all sections except Block Header and first document. When the current field is the DLN field, the cursor remains in the field after duplicating. With all other fields, it will duplicate the field, and move to the next field.

    • <F6>. Moves the cursor to the next Must Verify field. The next Must Verify field can either be in the same section or in the next section. The cursor will skip any previously KV'ed fields.

    • <F8>. Shows the KV EOP the value previously entered in OE for a field. To continue verifying the field, the KV EOP enters "Y" in the "DONE VIEWING OE VALUE?" confirmation box.

    • <F9>. Accesses Command Mode and clears error messages.

    • <F10>. Clears the field, cursor remains in field.

    • <F11>. (a) Enters PO BOX into an address field.
      (b) Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.

    • <F12>. (a) For Block Header only, clears all fields except the ABC field.
      (b) For all other sections, fills a left zero fill field with question marks (???), which represents field overflow, multiple amounts, or illegible characters. Moves cursor to the next field.

    • <Alt>+<F2>. Displays the previous section. To continue verifying the current section, KV EOP enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" confirmation box.

    • <Alt>+<F8>. Shows the KV EOP the value previously entered in OE for a section. To continue verifying the section, the KV EOP enters "Y" in the "DONE VIEWING OE VALUES?" confirmation box.

    • <Alt>+<F12> or <Alt>+<H>. Provides field-level help. This function is currently not available.

    • <Page Up>. Moves to the previous section for all sections except the Block Header. If the KV EOP has entered any characters in the section, it will prompt the KV EOP for a "CANCEL VERIFY? DATA WILL BE LOST!" confirmation. Once the cancellation is confirmed, the current section is displayed.

    • <Page Down>. Moves to the next section. If the KV EOP has entered any characters in the section, it will prompt the operator for a "CANCEL VERIFY? DATA WILL BE LOST!" confirmation. Once the cancellation is confirmed, the next section is displayed.

    • <Home>. Moves the cursor to the section field.

    • <Delete>. Deletes section except for Block Header.

  5. If a function key is used to copy data, it is the responsibility of the EOP to ensure that the copied information is correct.

Original Entry of Documents

  1. This section provides instructions for Original Entry (OE) of documents.

OE Function

  1. EOPs transcribe data from blocks of documents into the ISRP system for computer processing.

  2. The EOP must visually check the DLN of Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the Block Header. If it does not match, the EOP should refer the block to the Supervisor.

  3. The EOP must, as entries are made, visually check the Serial Number of each DLN for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer the document to the Supervisor.

  4. EOPs will enter each block of documents in appropriate formats as outlined in the ISRP Transcription Operation Sheets in other chapters of the IRMs (e.g., IRM 3.24.0).

Cursor Positioning for Data Entry

  1. The location of the cursor on the display determines in what position the next character will appear. When <Enter> is pressed, the cursor will move to the next field of entry. When <F6> is pressed, the cursor will move to the next MUST ENTER field or next section.

Block Header

  1. After the EOP enters the program number, ABC, and SOP in the EOP Dialog box (see IRM 3.24.37.2.6), the Block Header display appears. The system generates the entered ABC in the appropriate field. All other fields may be entered by the EOP.

  2. If there is a mismatch on the Tax Class/Document Code/Transaction Code/MFT Code/prior year, or Program Code, verify that a valid combination has been entered. Verification of these fields can be done by checking the table in IRM 3.24.37.1.2. If the data is valid and the EOP still gets the error message, notify the supervisor.

  3. The EOP can exit the Block Header display by pressing <F9> and responding "Y" to the confirmation message "Cancel Block and Exit Application? All Data will be Lost!" .

  4. The Block Header display contains the following fields:

    • ABC — The Alphanumeric Block Control number is the three-character code assigned to a block to track it during processing. This field cannot be entered or changed. It is generated by the system.

    • DLN — The Document Locator Number is the twelve-digit number that uniquely identifies a block. The EOP enters the first eleven digits. The twelfth (12th) digit is the current processing year digit generated by the system, but can be manually updated by the EOP.

      Note:

      If the generated year digit and the year digit in box 12 on Form 3893 do not agree, press <F1> or <Backspace> to overlay the year digit to match the year digit in box 12.

    • BATCH — The Batch Number identifies the cart on which the block is located.

    • COUNT — The Count is the number of documents in the block.

    • CR — The Credit amount is the sum of the credit amount fields for the entire block.

    • DB — The Debit amount is the sum of the debit amount fields for the entire block.

    • TRCODE — The Transaction Code is a three-digit code used to identify activity on a taxpayer's account.

    • TRDATE — The Transaction Date is an eight-digit number in MMDDCCYY format that corresponds to the date the document remittance is received by the IRS.

    • MFT — The Master File Tax Code is a two-digit number which identifies the specific type of account to which a transaction is to be posted.

    • SECAMT — Secondary Amount is the sum of the secondary amount fields for the entire block. This field is filled with zeros if left blank by the EOP.

    • SOURCE — This represents the Source Code of the documents in the block. The Source Code can be "4" , "R" , or "N" . This field is filled with zeros if left blank by the EOP.

    • YEAR — The Year is the last digit of the year for which the documents are to be applied.

    • PRIOR YEAR — Prior Year indicates that the documents are for a year prior to the current processing year. This field is filled with zeros if left blank by the EOP.

    • RPS — The RPS Indicator identifies that remittances are associated with the block of documents.

      Note:

      Form 1332, Block and Selection Record, or Form 813, Document Register, with "RPS" or "RRPS" annotated on the form will indicate that they are from RRPS. An RPS indicator of "S" for IMF should be entered.

  5. All re-entry documents are grouped by Re-entry Source Code and then grouped together with any other documents from the same block that are batched during the same daily batching cycle.

  6. It is important to process each day's receipts of re-entry documents timely so that ISRP will allow entry of the next day's receipts.

  7. Block Header Display

    Figure 3.24.37-6

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    Please click here for the text description of the image.

Document Entry

  1. After the Block Header information has been entered, the first section of the first document in the block will appear. The EOP should follow the procedures and prompts for the type of document being entered.

    1. Section 01 of the first document must be completed before logging off the system or pressing <F9>.

    2. Once Section 01 of the first document has been entered, the block can be resumed later.

    3. If Section 01 of the first document is not entered and the EOP logs off or presses <F9> and answers the confirmation message, the ABC and Block Header data are purged.

  2. When the last field of the last section of a document has been entered or "D" has been entered, Section 01 will appear for the next document.

  3. If a document is complete before the final section has been reached, enter "D" to end the document.

  4. Continue entering the block until the last document has been entered. If the block does not contain 100 documents, an "EB" (End of Block) must be entered. Example: the display will show "SECT 01" after the previous document has been completed. Enter "EB" over the "01" to end the block.

  5. After the "EB" has been entered, any corrective action (e.g., inserting, deleting) should be done prior to verifying the Block Header.

    1. Documents can be added by the OE EOP using Block Edit after "EB" .

    2. If a block has been erroneously ended, access Block Edit. Press <Alt>+<F10>. A message will appear asking "CONFIRM THE DELETE OF THE END OF THE BLOCK?" If "Y" , this will delete the erroneous end of block. If this action does not delete the erroneous end of block, contact the Supervisor for instructions.

  6. After the "EB" has been entered, the system may display the EOP Dialog box for the next "ABC" to be entered. If the EOP wishes to continue with Original Entry using the same program number, enter the ABC for the next block. If a different program number is needed, close the current EOP Dialog box and re-access Original Entry (OE).

Sequential Document Entry

  1. After the Block Header is accepted, enter each document in the block using the appropriate operation sheets for the entry of the elements, fields, and sections.

    Note:

    The ISRP System allows individual centers to determine whether they want the Serial Number to be manually entered, or to be automatically generated. If the center has chosen manual entry, the EOP must enter the Serial Number (00–99) and after entry, the cursor will go directly to the next field. If the center has chosen automatic generation, the Serial Number will be automatically generated by the system and the cursor will go to the next field. The EOP may change the Serial Number by pressing <F1> to back up and overlaying the Serial Number.

    1. After each field has been entered (except the TIN and Name Control/Check Digit fields) press <Enter> to move to the next field.

    2. If no data is present for an element, press <Enter> unless another action is specified.

    3. Care must be taken in scanning the document to determine if there is additional data to be entered for a section.

    4. If there is no additional data to be entered for the section, but there is additional data to be entered for the document, press <F6> and continue with the next section. Enter the Section Number to move to the next section.

    5. If there is no additional data for the document, enter "D" and continue to the next document.

  2. Enter each document in ascending Serial Number sequence (00, then 01, etc.). If a "Re-input" block, the system will accept non-consecutive Serial Numbers. For these blocks, a "4" , "R" , or "N" will have been entered in the Source Code element of the Block Header.

  3. In a normal block, if the Document Serial Number is not one number greater than the previous document, the system will display the error message "NON SEQUENTIAL SERIAL NUMBER" .

    1. Check the Document Serial Number and, as necessary, rearrange any documents found out of sequence in the block.

    2. If an incorrect Serial Number was entered, correct the Serial Number and continue.

MUST ENTER Fields

  1. Some programs contain fields that require entry of data. These fields are referred to as MUST ENTER fields. If <Enter> is pressed prior to entering data in a MUST ENTER field, the system will stop on the field and generate the message "MUST ENTER FIELD" .

    1. The MUST ENTER fields are denoted by stars (★) under <Enter> shown in "Fld. Term." column in the Transcription Operation Sheets.

    2. The MUST ENTER fields are denoted by green or yellow color on the ISRP display.

    3. To correct this error message, if there is no data present for the MUST ENTER field, key a zero (0) and press <Enter>, unless otherwise instructed.

Mixed Entity/Data

  1. During OE, if data is mixed - entity from one document, data from the next - notify the SOP at once. Do not end the block. There are three methods of corrective action which will be determined by the SOP. These three are:

    • If the entire block is going to be verified (i.e., not just the Block Header), prepare a note for the verifier stating which documents are involved. Attach the note to the face of the control document.

    • If the block is not going to be fully verified, use Block Edit to find and correct the documents involved. This must be done prior to verifying the Block Header.

    • Reject the block.

Key Verification of Documents

  1. This section provides instructions for Key Verification (KV) of documents.

KV General

  1. Any workstation may be used for the Key Verification process. A KV EOP selects Key Verification from the Data Entry Operations Menu Bar.

  2. After selecting Key Verification, the KV EOP will be prompted for the ABC and SOP of the block to be verified.

  3. A KV EOP must not verify a block of work that he/she previously entered unless authorized by the SOP.

  4. If continuing with the Key Verification process, the KV EOP will be prompted for the "ABC" of the next block to be verified.

  5. All Block Headers will require Key Verification.

  6. If for any reason the block is not available for KV, a message will be displayed to the EOP- "Cannot KV this block..." . The KV EOP should take the following action:

    1. Check the display and the source document to be sure that the data was entered correctly.

    2. If the data entered was correct, refer the block to the SOP, and proceed with the ABC of the next block to be verified. The SOP can track the status of the block using an on-demand report.

  7. The KV EOP should enter the Block Header information using the appropriate instructions. The KV EOP MUST enter the DLN for the Block Header from the first document of the block. The system compares this data, position by position with the Block Header record entered by the EOP.

    1. When the data entered by the OE EOP and the KV EOP agree, the system will display the first section of the first document of the block.

    2. If the data entered by the KV EOP differs from the data entered by the OE EOP, an error message "VERIFY ERROR - REKEY FIELD" will display. The KV EOP will clear the error message with <F9>.

    3. As the KV EOP enters a field, a box will appear at the point of the first mismatch. The KV EOP should check the document, and if the KV entry is wrong, correct the entry by pressing <Backspace> and entering the correct data. If the KV data is correct, the KV EOP will finish entering the field, and press <Enter>. The value compared will be the KV entered value.

    4. If there are errors remaining when the KV EOP comes to the end of the field, the message "VERIFY ERROR - REKEY FIELD" will be displayed. The KV EOP will clear the error message with <F9>.

    5. If the field is a money amount field, the error message will not appear until the KV EOP has entered the entire field.

  8. Entry and comparison of the last field required to be verified will end the document, and the next document of the block to be verified will appear.

  9. A required section that was not entered by the OE EOP will be displayed for any corrective action. If there is no data present, press <Enter>.

  10. The KV EOP can use Edit or Block Edit to move to sections previously entered for corrective action.

  11. In verifying each field, the KV EOP must press <Enter> to move to the next "MUST VERIFY" field. When there are no more fields to be verified, the KV EOP can use <F6> to move to the next section to be verified. If there are no more sections to be verified, <F6> will move to the next document.

  12. Fields which have been generated will not have to be entered after initial verification of the field, unless they are changed by the KV EOP. However, fields that are populated from Document 00 will require the KV EOP to press <Enter> to accept the data that is displayed.

  13. When "RB" (reject block) is entered into the Section Number during KV, a message will appear asking "REJECT BLOCK AND EXIT APPLICATION?" . If "N" is entered, KV can be resumed without any effect. If "Y" is entered, the block will be marked for rejection at that point.

Data Records

  1. Data records are verified one section at a time in ascending Serial and Section Number sequence. Not all sections are required to be verified, and some sections are only required to be verified if the section failed the zero balance routine.

  2. Sections that always require validation are as follows:

    • The first section of every document entered by Original Entry.

    • Systemically required sections that were not entered during Original Entry.

  3. A document that was omitted during OE can be inserted during KV.

  4. The system will display the Section Number. All other data will appear as blanks.

    1. If the KV EOP wishes to see the data as it was entered by OE, the KV EOP can press <Alt>+<F8> to view the entire section, or <F8> to view the current field.

Mixed Data/Missing Section or Document

  1. The KV EOP may indicate that entity and data sections are mixed within a block by overlaying the Section Number with "MI" .

    1. If, after verification of at least 10 documents, the KV EOP determines that the data is still mixed, the block may be BOBed, but only with the Supervisor's concurrence.

    2. The mixed message causes the block to be BOBed by the system during end of shift processing.

  2. If the system expects a Serial Number that is not in the block or one that should not be in the block, i.e., an extra document, the KV EOP should examine the control form and documents within the block to determine:

    1. If the document requested by the system is an extra document entered by the OE EOP, the KV EOP should follow the instructions for deleting the document as contained in paragraph 3.24.37.3.4.(3): <F7> in Command Mode.

    2. If the document is missing from the block (document has either been withdrawn or lost after Original Entry), enter "MS" in the Section Number. Each Section Number for the missing document must have the MS overlaid in the Section Number field.

Error Correction

  1. A box will appear when a character is being entered which is not the same as the one entered originally. If the KV EOP has entered the incorrect data, they can press <Backspace> and enter the correct data. If an error still exists at the end of a field, a message "VERIFY ERROR-REKEY FIELD" will appear. The KV EOP can press <F9> to clear the message. The KV EOP must re-enter the data. If it matches the data previously entered, the EOP can continue to KV.

  2. The KV EOP can correct any data in the Block Header except the ABC.

Entity Access for Key Verification

  1. The KV EOP will be prompted for the entity access at KV by receiving the prompt "TYPE OF ENTITY" . If the KV EOP enters L, P, or I, the system will respond by displaying the appropriate entity prompts. If the EOP enters "S" , the system will perform the Check Digit algorithm.

  2. If the KV EOP presses <Enter>, after receiving the "TYPE OF ENTITY" prompt, the system will access the Enhanced-Entity Index File using the SSN, SSSN, Address Key, and FSC. The KV EOP will be prompted for these fields. If the KV EOP enters data that is different from that entered by the OE EOP, an error message will be displayed. If the entity response is I, P, or L from the entity look-up, the KV EOP will enter the prompted fields and if entered data is different, an error message will appear.

Common Instructions–OE, KV, and BE

  1. This section provides common instructions for OE, KV, and BE.

Section or Document Entry

  1. The following instructions are for entering a section:

    1. Most sections may be ended at any point when there is no further data to be transcribed by pressing <F6>.

      Exception:

      Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields. If <Enter> is used prior to entering data in a MUST ENTER field, the system will stop on the field and generate the message "MUST ENTER FIELD"

    2. No entry should be made for sections where no data is present for any element in that section, unless otherwise instructed. Overlay the Section Number with the next section containing data or end the document.

    3. Once all entries for a section have been made, overlay the Section Number with the next section containing data or end the document.

  2. The following instructions are for entering a document:

    1. Any document may be ended before the last section by entering "D" in the Section Number field if significant data is not present for succeeding sections.

    2. If entries are made to the final possible section of a document, the system will automatically end the document upon entry of the last field of that section.

      Exception:

      If entering the last section of document 99, the system will automatically end the block.

    3. If line item entries require a corresponding section to be entered, the system will give the "MISSING SECTION(S) ERROR REQUIRED SECTION(S) MISSING" error banner. See IRM 3.24.3.1.5.2 for instructions to correct this error message.

Document Locator Number (DLN)

  1. It is the responsibility of the EOP to visually check the DLN on Forms 813, 1332, or 3893 with the DLN on the first document of the block before entering the Block Header record. If it does not match, refer the block to the Supervisor.

  2. EOPs MUST, as data is being entered, visually check each DLN on the documents for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer to the Supervisor. This can be done after the block is entered.

  3. The KV EOP must key verify the DLN of the Block Header entry from the first document of the block of work.

Colored Editing

  1. Editing on documents will be in various colors as follows:

    1. Coding/Editing written or edited in red, orange, brown, blue, purple, or green.

    2. Remittance—underlined or written in green.

  2. Misplaced entries arrowed from one line to another will be honored.

  3. Misplaced or corrected entries, arrowed or changed by the taxpayer, although not in red, orange, brown, blue, green, or purple, will be honored.

    Exception:

    Any taxpayer editing to the RTN or DAN will not be honored. Follow instructions for altered Direct Deposit Section in IRM 3.24.3.1.4.14.

    Exception:

    Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.

  4. Prior Year forms will have transcription lines edited to reflect current year line numbers.

    1. If any field has had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, do not enter information in that field.

    2. If any field has not had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, enter the information in that field if present.

Red, Orange, Brown, Blue, Purple, or Green "Xed" Items

  1. With two exceptions, items on a document with a red, orange, brown, blue, purple, or green "X" to the left will not be entered. Treat an "Xed" item as follows:

    1. If only "X" to the left of the item, press <Enter>.

    2. If "X" with a corrected amount to the left of or just above the "X" , enter the corrected amount.

      Exception:

      If the "Xed" item is green underlined (Remittance) and is the Amount You Owe, enter the green underlined amount as the Remittance Amount, and enter zero for the Amount You Owe.

      Exception:

      If the "Xed" item is green underlined (Remittance) and a corrected amount is shown to the left of or just above the X, enter the green underlined amount as the Remittance and the corrected amount as the Amount You Owe.

  2. If Code & Edit or the taxpayer has Xed a section out, do not enter the section.

Red, Orange, Brown, Blue, Purple, or Green Circled Items

  1. All fields, with the exception of money amounts, that are circled in red, orange, brown, blue, purple, or green will not be entered. Treat red, orange, brown, blue, purple, or green circled items as follows:

    1. If circled only, press <Enter>.

      Exception:

      Circled money amounts will be transcribed. If a green underlined Remittance is also circled in red, orange, brown, blue, purple, or green, DO NOT ENTER THIS AMOUNT AS THE REMITTANCE. Enter the amount as the Amount You Owe.

      Exception:

      If the Direct Deposit area is circled, enter the data present.

    2. If circled and a correction is written to the left of or just above the circled item, enter the correction.

Mis-Blocked Documents and Documents with a Differing Format

  1. Mis-blocked documents (e.g., a Form 1040EZ in a Form 1040 block), documents with a format differing so greatly from the current format that they cannot be feasibly transcribed (a Form 1040 in the 1962 format in a current Form 1040 block), or mixed forms (e.g., page 1 of Form 1040A with page 2 of Form 1040) should be processed as follows:

    1. Enter the document as Short Entity with all MUST ENTER fields and Action Code 610 in Section 01 and end the document.

      Exception:

      With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

      Note:

      If additional information in Section 01 or other sections have been entered prior to identifying the document as a mis-blocked document, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

      Note:

      For all submission processing sites other than AUSPC, enter Action Code 651 for an international return. For AUSPC only, enter Action Code 610 for a mis-blocked international return (an international return in a domestic batch).

    2. If the document with a differing format has been edited or converted onto a current form, the entity and Remittance amount will be entered from the original document.

    Note:

    If edited as a prior year return, prior year returns are not subject to the above procedures. Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on current year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.

  2. If a schedule or form cannot be transcribed because it is with the wrong program (e.g., Schedule A with Form 1040A) do not enter Action Code 610. Enter all valid sections.

Dates

  1. All dates, e.g., Received Date, Transaction Date, Tax Period, Year of Birth, etc., EXCEPT THOSE IN THE BLOCK HEADER should be processed as follows:

    If... Then...
    Dates not present Press <Enter> always.

    Exception:

    MUST ENTER fields and prior year returns — enter sufficient number of periods to fill the field.

    Dates illegible Enter one period for each illegible digit.

    Note:

    If the periods are entered for the YY, the system will generate 20 for the century. This cannot be changed.

    Dates incomplete Enter periods for missing information.
    Two or more different dates Enter enough periods to fill the field.
    Date is invalid Enter enough periods to fill the field.

    Note:

    Once the date field has been started, all positions must be filled or an error message will appear.

  2. Received Date — the date a return or payment is received by the IRS at any office or Submission Processing Site. Although most returns will have a Submission Processing Site Received Date stamp, returns from other IRS offices with a stamped Received Date are valid. Some examples of other offices are: Field Offices, Collection Branch, Examination Branch, etc. See Exhibits 3.24.37–7 and 3.24.37–8 for examples of valid and invalid Received Date Stamps. If you have any doubt as to the validity of the Received Date stamp, contact the Supervisor.

    Note:

    Date stamps that do not contain the word "Received" should not be entered as the Received Date. Honor Received Dates that are faxed from an internal source (e.g., CI).

  3. The Received Date, if it is stamped on the face of the return, will be transcribed into each document in MMDDYY format.

    1. "MM" must be 01–12.

    2. "DD" must be 01–31.

    3. The century of the year will automatically generate.

    4. The Received Date cannot be greater than the current processing date.

      Note:

      Honor date stamped information edited in black ink or pencil. Do not enter date stamp information if Xed or circled in black ink or pencil.

  4. Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. The Tax Period can be transcribed as YYMM or CCYYMM.

  5. Some entries require only a year entry. These fields can be transcribed as YY or CCYY.

  6. Use the following table to translate months into MM format:

    Month MM Format Month MM Format
    January 01 July 07
    February 02 August 08
    March 03 September 09
    April 04 October 10
    May 05 November 11
    June 06 December 12

Taxpayer Identification Numbers (TINs)

  1. The IRS uses four different types of Taxpayer Identification Numbers (TINs) when processing Individual Master File (IMF) Taxpayer accounts. The following table contains the type of TINs and their format:

    Taxpayer Identification Number (TIN) Type Format
    Social Security Number (SSN) xxx-xx-xxxx
    Individual Taxpayer Identification Number (ITIN) 9xx-(70-88)-xxxx
    Adoption Taxpayer Identification Number (ATIN) 9xx-93-xxxx
    Internal Revenue Service Number (IRSN) 9xx-XX-xxxx
  2. The Form 1040 family may also contain Employer Identification Numbers (EINs) and/or Preparer Taxpayer Identification Numbers (PTINs) on the tax return or associated forms and schedules.

    Taxpayer Identification Number (TIN) Type Format
    Employer Identification Number (EIN) xx-xxxxxxx
    Preparer Taxpayer Identification Number (PTIN) Pxxxxxxxx
    Sxxxxxxxx
    Sxx-xx-xxxx (pre-printed boxes)
  3. The following rules apply to all of the TIN type elements.

  4. SSNs and EINs may appear with the hyphens on the ISRP displays.

  5. If identical TINs are shown for taxpayer, spouse, and/or dependents, enter as shown.

  6. It is not necessary to press <Enter> after entry of the primary TIN. The cursor is automatically positioned on the next field of entry.

  7. If the Primary TIN in Section 01 is not present, enter 9 periods. If any other TIN is not present, press <Enter> only.

  8. If two or more TINs are shown on the same line, enter 9 periods.

    Exception:

    If one of the TINs is a red, edited ITIN, enter the ITIN (AUSPC only).

  9. If the TIN is incomplete, enter the digits shown followed by periods to complete an entry of 9 digits.

  10. If the TIN is more than 9 digits, enter the first 8 digits and a period.

  11. Enter a period for each illegible digit in the TIN.

  12. If a TIN contains all the same digits, such as 000-00-0000, 111-11-1111, or P22222222, press <Enter>.

    Exception:

    For the Primary TIN, enter 9 periods.

  13. If any TIN contains an alpha character, including Xes, enter the numerics followed by periods to complete an entry of 9 digits.

    Exception:

    The PTIN can start with "P" or "S" .

  14. If preparer PTIN or EIN is not in the designated area (e.g., stamped), enter the PTIN or EIN in the appropriate field based on the format shown in (2). If the PTIN or EIN is not in the required format, do not enter.

    Note:

    If the PTIN is located on the EIN line, or vice-versa, do not move the misplaced entry unless edited.

    Figure 3.24.37-7

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    Please click here for the text description of the image.

Money Amounts

  1. All money fields will be DOLLARS ONLY unless otherwise specified.

    1. The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.

    2. If the prompt does not include the dollar sign ($), the entry is DOLLARS AND CENTS.

  2. Entry of Cents

    1. If a dollar amount is present and no cents are present, enter two zeros.

    2. If a dollar amount is present and cents are lined through, enter two zeros.

    3. If there is only a single numeric digit in the cents column, enter the digit followed by one zero (0).

      Note:

      If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.

  3. Zero Amounts — Press <Enter> only for all zero or blank amounts unless otherwise directed in the procedures.

  4. Negative amounts — If the taxpayer indicates a loss (e.g., negative sign, brackets, the word "loss") in the near vicinity of the line, accept taxpayer's indication, when possible. If the field does not accept a negative entry, enter the amount as positive, unless otherwise instructed.

  5. Edited Amounts — Enter the amount exactly as edited, unless otherwise instructed.

  6. If there are two or more money amounts shown on a single line, if the amount is illegible, cannot be determined, or not in US currency, press <F12> to fill the field with question marks (?).

Discovered Remittance
  1. If a check, money order, or cash is discovered attached to a document (usually found in W-2s) complete entry of all valid sections, then refer to the Supervisor.

  2. See IRM 3.8.46, Deposit Activity - Discovered Remittance, for guidelines to handle discovered remittances.

Million Dollar Refunds
  1. Returns that contain a "refund" amount of $1 million (1,000,000.00) or more on the refund amount line only are required to be handled expeditiously by entering Action Code 341 to send these returns to the ERS Rejects unit for immediate processing.

  2. If a Million Dollar Refund return is found in a "normal" batch of work, enter Action Code 341.

    Note:

    A normal batch of work is a batch that is not identified as Expedite Processing.

Conversions
  1. A Form 6114, Prior Year and Conversion Form 1040 Edit Sheet or a copy of the current Form 1040, will be attached to the front of a tax return when editing on the original return would make it difficult for transcription to identify accurate line entries.

  2. The conversion sheet will be attached to the front of the return under the Presidential Election Campaign Fund (PECF) area and will contain the following edits on the conversion sheet:

    • All Section 01 entries after PECF.

    • Section 03

    • Section 04

    • Section 05, money amounts only.

  3. Third Party, Preparer information, Direct Deposit, and Identity Theft Personal Identification Number information should be entered from the original return.

  4. Attached forms and schedules should be entered as shown or edited.

Field Overflow

  1. If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:

    1. Press <F9> to clear the error message.

    2. Press <F12> to fill the field with question marks and cause the document to go to the Error Resolution System.

  2. If any of the entity data lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.

  3. NAME1 — When the caret (<) is not at the end of the field and has been entered:

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

      Note:

      If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).

  4. NAME1 — When the caret (<) is at the end of the field or has not been entered:

    1. Press <F9> to clear the error message.

    2. Press <Backspace> two times.

      Exception:

      If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space.

    3. Enter a caret (<) and the first letter of the last name.

      Exception:

      Enter the first two letters of the last name if backspace was pressed one additional time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.

    4. Enter a pound sign (#) in the last position of the field.

    5. If the error message is "NOT VALID DATA" see IRM 3.24.3.1.5.6.1 for Name Line Validity Checks.

    Example Enter As
    Samantha Annette & Raymond Benjamin Oak SAMANTHA ANNETTE & RAYMOND BENJA<O#
    Jeremiah James III & Janice Ann Marie Acorn JEREMIAH JAMES III & JANICE ANN<AC#
  5. AIL (Additional Information Line)

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

  6. ADD

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

  7. C/S (City/State)

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

Illegible Data

  1. When the name is illegible in the NAME1 field, enter a period (.) for the illegible character and continue entering the rest of the line.

  2. When the AIL, street, or city/state is illegible, enter the pound sign (#) for the illegible character and go to the next field.

  3. When the Computer Condition Code (CCC), Return Processing Code (RPC), Audit Code (AUD C), or Special Processing Code (SPC) is illegible, enter a pound sign (#) for each illegible character.

Check Digit/Name Control-Primary

  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 four-character Name Control in the First Name Line area in the Name Control field (see IRM 3.24.37.6.13 for Name Control determination). It will not be necessary to press <Enter> if four characters are entered. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).

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

    4. If the Name Control is missing or illegible, enter one period followed by <Enter>, unless otherwise instructed by the specific program IRM.

    5. Code & Edit will edit "MINOR" to the name line if they determine the taxpayer is a minor. Do not use MINOR as the Name Control, when it is edited.

    Note:

    Both fields cannot contain entries.

Name Control Determination

  1. Determine a Name Control using the following procedures. The individual's last name must be determined in order to enter the correct Name Control. See IRM 3.24.37.6.14 for procedures in identifying the individual's last name when determining Name Controls.

  2. Individual Name Control

    1. A Name Control consists of the first four significant characters of the individual's last name. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).

    2. Ignore spaces between letters in the last name.

    3. Omit special characters (except hyphen), titles and suffixes.

    4. Consider certain foreign names as part of the taxpayer's last name. Particular attention must be given to those names which incorporate a mother's maiden name as part of the last name. This practice is common in names of Spanish extraction.

    5. If the Name Control is other than the primary, enter a period for each illegible character, unless otherwise instructed.

  3. Examples of individual Name Controls:

    Individual Name Name Control
    John Swallow SWAL
    John Lea-Wren LEA-
    Mary Lea/Jones LEAJ
    Mary Smith/Jones SMIT
    John Di Pigeon DIPI
    Cindy St. James STJA
    John O'Willow OWIL
    John Ao, Sr. AO
    Harry Laurel, Owner LAUR
    John Hardy, Minor HARD
    Pedro Paz Ayala PAZA
    Abdullah Allar-Sid ALLA
    Joe McElm MCEL
    Juan de la Oro Y Plata DELA
    Maria Rivas de Smith DESM
    John de Berber DEBE
    Jose Alvarado Lopez ALVA
    John Smith Gonzalez GONZ
    Maria Acevedo Smith SMIT
    John Garcia Garza Hernandez GARZ
    Donald Van Oak VANO
    Mark Von Hickory VONH
    Joe Running Bear RUNN
    John Big Eagle BIGE
    Mary Her Many Horses HERM
    Mary White & John Gold Primary: WHIT
    Secondary: GOLD
  4. Business/Corporate and Other BMF Name Controls

    1. Instructions for determining BMF Name Controls are found in Document 7071-A, BMF Name Control Job Aid, catalog number 38048k.

Name Line Entries

  1. Enter a caret (<) instead of a space to identify the primary taxpayer's last name.

    Note:

    The primary taxpayer is the taxpayer listed first on the tax form.

    1. Do not space before or after the caret.

    2. If there is a suffix, enter a second caret between the last name and the suffix.

    3. Do not enter aliases, Also Known As (AKA), pseudonyms, etc.

    4. Do not enter "No Middle Initial" (NMI), "No Middle Name" (NMN), or "No Last Name."


    Examples:

    Example Enter As
    Henry A. Cherry HENRY A<CHERRY
    Wes Kern Jr WES<KERN<JR
    John Pine AKA Jack Pine JOHN<PINE
    Fred (NMI) Jones FRED<JONES

    Note:

    The primary taxpayer's last name may not always appear in the "Last name" box.

  2. On a joint return, enter an ampersand (&) between the primary and spouse's names or for the word "and" or "or" .

    1. Space before and after the ampersand (&) unless preceded by a caret (<), in which case, space after the "&" only.

      Example Enter As
      Your Name: Mary Smith
      Spouse's Name: John Smith
      MARY & JOHN<SMITH
      Your Name: John Smith and
      Spouse's Name: Karen J.
      JOHN & KAREN J<SMITH
      Your Name: Mary Smith or
      Spouse's Name: John Smith
      MARY & JOHN<SMITH
      Your Name: Mary Smith or
      Spouse's Name: John Jones
      MARY<SMITH<& JOHN JONES
    2. If the taxpayer writes both names on the "Your Name" line, enter the data as shown in the following examples.

      Example Enter As
      Sue or Chester Brown SUE & CHESTER<BROWN
      Drew and Alice Noble DREW & ALICE<NOBLE
  3. The following rules and examples should be used when the primary taxpayer's name contains two last names. See IRM 3.24.37.6.14(5), (6), and (7) for Hispanic, Asian-Pacific, and Native American names. The rules are to ensure a match on the E-EIF, and are not necessarily what the taxpayer has indicated in the "Last name" box.

    1. If two last names are shown for a primary taxpayer, enter the caret before the last "Last name" .

      Example Enter As
      Janet C Jones Laurel JANET C JONES<LAUREL
      Mary Smith Jones and Joe Jones MARY SMITH & JOE<JONES
      Mohammed Adjul Jamin Kahlib MOHAMMED ADJUL JAMIN<KAHLIB
    2. On a joint return, if the taxpayers have two different last names, enter the carets before and after the primary taxpayer's last name.

      Example Enter As
      Your Name: Dell Ash
      Spouse's Name: Linda Birch
      DELL<ASH<& LINDA BIRCH
      Your Name: Mary Lea-Wren
      Spouse's Name: John Wren
      MARY<LEA-WREN<& JOHN WREN
    3. If the last name for a primary taxpayer is connected by a hyphen, enter the caret before the name preceding the hyphen.

      Note:

      Never space before or after a hyphen.

      Example Enter As
      Mary Lea-Wren MARY<LEA-WREN
  4. If the taxpayer uses a Prefixed last name, such as and not to be limited to, "Van" , "Von" ,"Van der" , "Vonder" , "Vander" , "Al" , "El" , "Le" , "Abu" , "St." , "La" , "Di" , "Da" , "De" , "Der" , or "Du" , consider this prefix as part of the taxpayer's last name. See IRM 3.24.37.6.14(6)a for Asian-Pacific names.

    Example Enter As
    Mary Van Elm MARY<VAN ELM
    Daniel Di Almond DANIEL<DI ALMOND
    Susan Von Birch SUSAN<VON BIRCH
    Jules Vander Voss JULES<VANDER VOSS
    Ali El Smadi ALI<EL SMADI
    Abdullah Al Smadi ABDULLAH<AL SMADI
    Sharif Abu Patel SHARIF<ABU PATEL
    Charles St. John CHARLES<ST JOHN
    Maria La France MARIA<LA FRANCE
    John de Berber JOHN<DE BERBER
    Phil Berber de Smith PHIL BERBER<DE SMITH
    Francois Du Bois FRANCOIS<DU BOIS
    Diane San Juan DIANE<SAN JUAN
  5. Use the following rules for entering Hispanic names.

    Note:

    These rules may not accurately reflect all Hispanic last names, but following them will provide consistency.

    1. When "del" , "de" , "de los" , "de las" , or "de la" precedes a Hispanic name, include it as part of the last name.

      Example Enter As
      Pablo De Martinez PABLO<DE MARTINEZ
      Maria de los Angeles Perez MARIA<DE LOS ANGELES PEREZ
      Juanita de la Fuente JUANITA<DE LA FUENTE
    2. When two Hispanic last names are shown for a primary taxpayer, enter the caret before the first last name.

      Example Enter As
      Your Name: Juan Garza Morales JUAN<GARZA MORALES
      Your Name: Maria de Jesus Garza
      Spouse's Name: Juan Martinez
      MARIA<DE JESUS GARZA<& JUAN MARTINEZ
    3. When more than two Hispanic last names are shown for a primary taxpayer, enter the caret(s) as shown below.

      Example Enter As
      Juan Garza Gomez Garcia JUAN GARZA<GOMEZ GARCIA
      Juan Garza Gomez-Garcia JUAN<GARZA GOMEZ-GARCIA
      Rosa Ramos Sanchez Martinez and Eduardo Martinez ROSA RAMOS<SANCHEZ MARTINEZ<& EDUARDO MARTINEZ
    4. If "Y" joins multiple Hispanic last names, ignore the "Y" when determining the placement of the caret as shown below.

      Example Enter As
      Juan de la Oro Y Plata JUAN<DE LA ORO Y PLATA
    5. When two last names are shown for a primary taxpayer and only one is Hispanic, enter the caret before the second last name.

      Example Enter As
      Mary Johnson Garcia MARY JOHNSON<GARCIA
      John Acevedo Smith JOHN ACEVEDO<SMITH
      Lucy Garza De Jones LUCY GARZA<DE JONES
  6. Use the following rules for entering Asian-Pacific names.

    1. When "Van" (male) or "Thi" (female) appears with an Asian-Pacific name, do not include it as part of the last name.

      Example Enter As
      Dang Van Le DANG VAN<LE
      Nhat Thi Pham NHAT THI<PHAM
    2. The last name may appear first on the name line. Reverse the first and last names in this situation.

      Example Enter As
      Kwan, Kim Van & Yue Le KIM VAN & YUE LE<KWAN
  7. Native American last names may contain several words.

    Example Enter As
    Mary Her Many Horses MARY<HER MANY HORSES
    Spike Big Horn SPIKE<BIG HORN
  8. Enter spaces as follows.

    1. Enter a space for a period (.) or a slash (/).

      Note:

      When a slash (/) is present, treat it like a hyphen to determine the last name and name control, but do not enter a hyphen in the name line or name control fields in place of the slash.

      Example Enter As
      J. T. Periwinkle J T<PERIWINKLE
      Mary Smith/Jones MARY<SMITH JONES
      Mary Smith/Jones and Joe Jones MARY<SMITH JONES<& JOE JONES
    2. Space within a last name where shown.

      Example Enter As
      Mary Mc Donald MARY<MC DONALD
      John G. O Connor JOHN G<O CONNOR
    3. Never enter two consecutive spaces.

      Example Enter As
      James K. T. Smith JAMES K T<SMITH
  9. Omit prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Ms., and Miss. Also omit "Mrs." if the woman's given name is present.

    Example Enter As
    Dr. John Periwinkle JOHN<PERIWINKLE
    Mr. Tom and Mrs. Kay Aspen TOM & KAY<ASPEN

    Exception:

    Enter "MRS" when shown with the husband's name or when her first name cannot be determined.

    Example Enter As
    Mr. & Mrs. Tom L. Azure TOM L & MRS TOM L<AZURE
    Mrs. George Smith MRS GEORGE<SMITH
    Mrs. G Smith MRS G<SMITH

    Reminder:

    "MRS" should only be used when used in the Name Line as specified in the previous example, otherwise see IRM 3.24.37.6.14(17)b.

  10. Reverse the first and last names when the last name is obviously first.

    Example Enter As
    Smith, John JOHN<SMITH
  11. Enter hyphens where shown.

    Note:

    Never space before or after a hyphen.

    Example Enter As
    James Purple-Orange JAMES<PURPLE-ORANGE
    Joy Smith-Jones or Joe Jones JOY<SMITH-JONES<& JOE JONES
  12. Omit and do not space for an apostrophe (') or parenthesis ().

    Example Enter As
    James R. O'Hickory JAMES R<OHICKORY
    Cora Plum (Birch) CORA PLUM<BIRCH
    Cora (Plum) Birch CORA PLUM<BIRCH
  13. Always enter suffixes "Jr." , "Sr." , or "Minor " where shown or edited on the document. Omit suffixes such as "MD" , "CPA" , "TP" , and "SP" .

    Example Enter As
    Hugh J. Smith Sr. HUGH J<SMITH<SR
    John Smith Jr. and Mary Smith JOHN JR & MARY<SMITH
    J.B.Oriole Jr. or Ann Wren J B<ORIOLE<JR & ANN WREN
    Mary and John Smith Jr. MARY & JOHN<SMITH<JR
    Fred Jones Minor FRED<JONES<MINOR
    John Periwinkle M.D. JOHN<PERIWINKLE
  14. Enter Roman Numerals (alpha) for numbers that follow a name where shown on the document.

    Example Enter As
    John E. Jackson 4th JOHN E<JACKSON<IV
    John H. Camelot III JOHN H<CAMELOT<III
    John Smith, Second JOHN<SMITH<II
    Mary Smith IV and John Smith IV MARY IV & JOHN<SMITH<IV
    John Smith IV and Mary Smith JOHN IV & MARY<SMITH
  15. Enter "DECD" as an abbreviation for Decedent, Deceased, Dec'd, Dec't, etc. where shown:

    • In the entity area.

    • Above the entity area, if noticed.

    Example Enter As
    James C. Green Jr. Dec'd JAMES C<GREEN<JR DECD
    Jim E. Deceased and Joy Brown JIM E DECD & JOY<BROWN
    John and Mary Dec'd Jones JOHN & MARY DECD<JONES
    John and Mary Jones Decedent JOHN & MARY<JONES<DECD
    John A. Doe Deceased and Jane B. Smith JOHN A<DOE<DECD & JANE B SMITH
    John B. Smith and Jane A. Doe Dec'd JOHN B<SMITH<& JANE A DOE DECD
    John A Deceased and Jane B Deceased Doe JOHN A DECD & JANE B DECD<DOE
    John A Doe Deceased and Jane B Smith Deceased JOHN A<DOE<DECD & JANE B SMITH DECD
  16. Omit "Estate of" if shown or edited.

    Example Enter As
    Estate of Frederick Jacana FREDERICK<JACANA
  17. Refer to the following instructions when part of the name is missing.

    1. On a joint return, if either of the last names is missing, presume both taxpayers have the same last name.

      Example Enter As
      Your Name: John Smith
      Spouse's Name: Linda
      JOHN & LINDA<SMITH
      Your Name: John
      Spouse's Name: Linda Smith
      JOHN & LINDA<SMITH
    2. On a joint return, if one of the first names or both of the last names is missing, enter a period for the missing name(s).

      Example Enter As
      Your Name: _____Smith
      Spouse's Name: Linda Smith
      . & LINDA<SMITH
      Your Name: John _____Smith
      Spouse's Name: _____Smith
      JOHN & .<SMITH
      Your Name: John Smith
      Spouse's Name: _____Jones
      JOHN<SMITH<& . JONES
      Your Name: John
      Spouse's Name: Linda
      JOHN & LINDA< .
    3. Consider a single letter the last name if it is not followed by a period. If followed by a period, consider it an initial.

      Example Enter As
      Danette B DANETTE<B
      Joe Smith Y JOE SMITH<Y
      Joe Smith Y. JOE<SMITH Y
      Maria Vazquez R MARIA VAZQUEZ<R
      Maria Vazquez R. MARIA<VAZQUEZ R
    4. If only a single name appears in the entity area, enter a hyphen (-) in the first position followed by a caret (<) and the name. (The hyphen or the MINUS (-) key can be used.) Do not space between the hyphen, caret and the name.

      Example Enter As
      Goliath –<GOLIATH
      Frances –<FRANCES
      Rita J. –<RITA J
  18. When entering a name at the NAME1 prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

Additional Information Line (AIL) Entries

  1. Underlining will identify an entry for the AIL prompt.

    Note:

    Do not enter anything at the AIL if it is not edited, unless otherwise instructed.

    1. The name line rules apply to names that are present in the AIL.

      Exception:

      Do not enter carets in the AIL field.

      Example Enter As
      Salad Trust, Executor for John Orange Decd NAME1: JOHN<ORANGE<DECD
      AIL: SALAD TRUST EXECUTOR
      Paul DECD & Freida Yew NAME1: PAUL DECD & FREIDA<YEW
      AIL: FREIDA YEW
    2. If both a PO Box and a Street Address are present, enter the Street Address on AIL. (See IRM 3.24.37.6.16(2)e for further instructions.)

      Example Enter As
      Mr. John Aster
      000 Zero Street
      P.O. Box 1234
      NAME1: JOHN<ASTER
      AIL: 000 ZERO ST
      ADD: PO BOX 1234
  2. When entering an address at the AIL prompt, follow the street address procedures.

    Example Enter As
    123 East 10 Lane 1-B
    Post Office Box 95
    AIL: 123 E 10TH LN 1 B
    ADD: PO BOX 95
  3. In-Care-of Names/Addresses should be entered on the AIL whether underlining is present or not.

    1. Enter "%" , a space and the name.

    2. Do not enter "%" with an address. "%" belongs with a name but never with an address.

    3. If the only address present has In-Care-of (%), omit the % and enter it in the address line.

    4. If only an e-mail address is present for the AIL field, enter a single pound sign (#).

    5. If edited, enter as edited.

    6. If multiple names are present for the AIL, enter the In-Care-of name (%) first, if present, then enter all of the other information from left to right starting with the first line containing information.

    Example Enter As
    In care of Robert C. Apple AIL: % ROBERT C APPLE
    c/o 123 First Street
    49 Main Road
    AIL: 123 FIRST ST
    ADD: 49 MAIN RD
    c/o 23 Oak Street
    (no other address)
    AIL:
    ADD: 23 OAK ST
    c/o Mary Smith AIL: MARY SMITH

    Note:

    If c/o is not underlined, but other information is underlined as the AIL, enter only the underlined information. Do not enter "%" .

    c/o John@email.com
    PO Box 834
    AIL: #
    ADD: PO BOX 834
  4. For any return where DECD has been identified for entry on NAME1 and there is not a person's name edited or present for the AIL, enter a single pound sign (#) at the AIL prompt. If the AIL field contains an entry other than a person's name, enter the AIL information followed by a # at the AIL prompt.

    Example Enter As
    John Aster DECD
    49 Main Road
    NAME1: JOHN<ASTER<DECD
    AIL: #
    ADD: 49 MAIN RD
    John Aster DECD
    c/o 123 First Street
    49 Main Road
    NAME1: JOHN<ASTER<DECD
    AIL: 123 FIRST ST#
    ADD: 49 MAIN RD
    John Aster DECD
    c/o Paul Yew
    49 Main Road
    NAME1: JOHN<ASTER<DECD
    AIL: % PAUL YEW
    ADD: 49 MAIN RD
  5. When entering additional information at the AIL prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

Street Address Entries

  1. The purpose for the following instructions is to achieve uniformity so that duplicate filers can be identified.

  2. Use the following rules if required to enter a street address.

    1. The street address must always be entered first.

      Note:

      Address information preceding the street address should be entered after all other street address information

      Exception:

      See IRM 3.24.37.6.16.(2)e.

      Example Enter As
      Ste 820 291 Daisy Ln 291 DAISY LN STE 820
      Apt 7 534 Red St Office B 534 RED ST OFFICE B APT 7
      Wright College 123 Main St 123 MAIN ST WRIGHT COLLEGE
      Wright 123 Main St 123 MAIN ST WRIGHT
    2. Use standard address abbreviations unless the word is a proper name. See Exhibit 3.24.37–1 and Exhibit 3.24.37–2.

      Example Enter As
      45 Circle Drive 45 CIRCLE DR
      96 Avenue C 96 AVE C
      128 Northeast Lane 128 NORTHEAST LN
      12 Parkway Street 12 PARKWAY ST
      716 Parkway 716 PARKWAY
      54 West Valley Street South 54 W VALLEY ST S
    3. Abbreviate words not part of the proper name or numbered street.

      Caution:

      When a street address contains multiple, consecutive, street designations (e.g., street, avenue, circle, road, etc.), abbreviate the last street designation.

      Example Enter As
      17 South Court Street 17 S COURT ST
      57 Park Circle Boulevard 57 PARK CIRCLE BLVD
      12291 Country Place Drive 12291 COUNTRY PLACE DR
    4. Directional addresses in the following formats should be entered as shown:

      Example Enter As
      3 South Circle 3 SOUTH CIR
      37 North 40 West 37 N 40 W
    5. When there is a P.O. Box and another address or additional information, and neither is edited, only the P.O. Box should be entered on the address line. The remaining address or information should be entered in the AIL (additional information line). If the AIL already contains an entry, enter only the P.O. Box in the address field. Disregard the remaining address or information.

      Example Enter As
      Mr. John Aster
      000 N. Zero Street
      P.O. Box 1234
      NAME1: JOHN<ASTER
      AIL: 000 N ZERO ST
      ADD: PO BOX 1234
      Mr. John Aster
      P. O. Box 1234
      000 N. Zero St.
      NAME1: JOHN<ASTER
      AIL: 000 N ZERO ST
      ADD: PO BOX 1234
      Mr. John Aster
      P. O. Box 1234, 000 N. Zero St.
      NAME1: JOHN<ASTER
      AIL: 000 N ZERO ST
      ADD: PO BOX 1234
      Mr. John Aster
      Jane Smith Exec
      P. O. Box 1234, 000 Zero St.
      NAME1: JOHN<ASTER
      AIL: JANE SMITH EXEC
      ADD: PO BOX 1234
      Mr. John Aster
      P. O. Box 1234 PMB 12
      NAME1: JOHN<ASTER
      AIL: PMB 12
      ADD: PO BOX 1234
      Mr. John Aster
      P.O Box 10202 DHCC
      NAME1: JOHN<ASTER
      AIL: DHCC
      ADD: PO BOX 10202
      Mr. John Aster
      c/o Wrightax
      P.O. Box 10202 DHCC
      NAME1: JOHN<ASTER
      AIL: % WRIGHTAX
      ADD: PO BOX 10202
    6. When there are two unedited addresses and neither is a P.O. Box, or if two unedited P.O. Boxes are present, enter a single pound sign (#) in the address field, unless otherwise instructed.

      Example Enter As
      RR 1 Box 3 124 Main St ADD: #
      P.O. Box 236 P.O. Box 137 ADD: #
    7. If only an e-mail address is present in the address field, enter a single "#" sign.

    8. Omit "No" , "No." , "Num" , "#" symbol and "Number" if it appears as a prefix to a house, apartment, Route, or PO Box number.

      Note:

      If No or No. is used as a direction, enter "N" only.

      Example Enter As
      859 Adams Avenue No 7 859 ADAMS AVE 7
      57 Adams Avenue No. 7 57 ADAMS AVE 7
      57 No 123 Ave 57 N 123RD AVE
      123 Third Street #5 123 THIRD ST 5
      123 Third Street Number 5 123 THIRD ST 5
    9. Only add st, nd, rd, or th to a numbered street when there is a street designation (e.g., street, avenue, circle, road, etc.).

      Exception:

      Do not add suffix to numbered streets with fractions.

      Example Enter As
      102 S. 38 Road 102 S 38TH RD
      102 S. 38 102 S 38
      102 S. 38 Road W 102 S 38TH RD W
      1801 N 13 1/2 Street 1801 N 13 1/2 ST
    10. Always include Box or Private Mailbox (PMB) with the street address. PMB should be entered at the end of the address regardless of where shown in the address.

      Example Enter As
      102 S. 38 Private Mailbox 3 102 S 38 PMB 3
      Private Mailbox 3
      102 S. 38
      102 S 38 PMB 3
      405 Cedar Lane Box 37 405 CEDAR LN BOX 37
    11. If a "Highway" name contains a number, always enter "HWY" before the number.

      Example Enter As
      40 Highway HWY 40
    12. If data appears in an Apartment Number box/area, always enter "APT" before the apartment information. Never enter the apartment or Apt no. box/area data twice.

      Exception:

      If, in the Apt box, the taxpayer notates anything other than Apartment, such as: Lot, Unit, Space, the operator has the option of entering "APT" before the data in the box/area.

      Example of Mailing Address Example of Apt no. Enter As
      987 1st Circle 231 987 1ST CIR APT 231
      987 1st Circle Apt 231 231 987 1ST CIR APT 231
      562 Cedar Drive 76   562 CEDAR DR 76
      253 State Avenue Lot 9 253 STATE AVE APT LOT 9
      or
      253 STATE AVE LOT 9
    13. Do not change text numbers to numeric digits or numeric digits to text numbers.

      Exception:

      For fractions, use numeric digits.

      Example Enter As
      One Main Street ONE MAIN ST
      1 Main Street 1 MAIN ST
      123 10th Lane 123 10TH LN
      123 Tenth Lane 123 TENTH LN
      167 One Half Eighth Lane 167 1/2 EIGHTH LN
    14. Plurals for street, road, avenue, apartment, etc., will be entered as STS, RDS, AVES, APTS, etc.

      Example Enter As
      Elm and Oak Roads ELM AND OAK RDS
    15. Never include the letters "APO" , "DPO" or "FPO" as part of the street address.

    16. Omit "in care of" symbol (%) if shown with an address.

      Example Enter As
      c/o 246 Rose Court 246 ROSE CT
    17. Space for all special characters in the address line. Never enter two consecutive spaces.

      Exception:

      See the following instructions for the ampersand (&), apostrophe ('), slash (/), and standard address abbreviations.

      Example Enter As
      357 Blue-Green St 357 BLUE GREEN ST
      462 A. B. White Lane 462 A B WHITE LN
    18. Always enter "AND" if an ampersand (&) is shown.

      Example Enter As
      Elm & Oak Roads ELM AND OAK RDS
    19. Omit apostrophe (') if shown in address line. Do not space for apostrophe.

      Example Enter As
      630 O'York Place 630 OYORK PL
    20. Enter a slash (/), if present, in the address line. Do not space before or after the slash.

      Example Enter As
      15 1/2 Tyler 15 1/2 TYLER
    21. See Exhibit 3.24.37-1 for a listing of Standard Address Abbreviations that should always be used, unless the word is being used as a proper name.

    22. See Exhibit 3.24.37-2. for a listing of Optional Address Abbreviations that must be used when an address line is too long, or may be used when the word is not the proper name of the street.

  3. When entering the address information at the ADD prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

City, State, ZIP Code

  1. The following instructions cover generating or entering the city, state, and ZIP Code (including Armed Forces Post Office (APO), Diplomatic Post Office (DPO), and Fleet Post Office (FPO)).

City/State and ZIP Code Generation
  1. After pressing <Enter> in the address field, a pop-up window appears. This window allows the system to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code, accessing US Postal Service data.

  2. The pop-up window contains City Key and ZIP Code fields:

    1. Exit the City Key/ZIP Code pop-up window if the city is missing or illegible, if there are multiple cities/ZIP Codes, or if the ZIP Code is missing, illegible, or other than 5 digits. Press <F9>, or press <Enter> twice to exit the pop-up.

    2. City Key - If there is a Major City Code (MCC), you may, at your option, enter the 2-character code and press <Enter>. See Exhibit 3.24.37-3. Otherwise, enter the first 3 letters of the city. If the first word of the city only has 2 letters, omit the space between the first and second word. When 3 letters are entered, the cursor automatically moves to the ZIP Code field.

      Note:

      Do not use abbreviations, such as N, NO, S, SO, E, W, ST, or FT when entering the City Key, even if the abbreviation is shown on the return. Instead, enter the first 3 letters of the spelled-out city name. This note only applies to entering the City Key. If the city must be manually entered in the C/S field, the standard abbreviation should be used, as directed in the instructions in IRM 3.24.37.6.17.2.

      Example Enter City Key As
      St. Louis SAI
      So. Pasadena SOU
      W. Covina WES
      Ft. Lauderdale FOR
      N. Kansas City NOR
      Mc Allen MCA
      El Segundo ELS
    3. ZIP Code - Enter the 5 digit ZIP Code, and press <Enter>.

  3. After entering the ZIP Code, the pop-up window closes.

    • If an MCC and the ZIP Code were entered, no attempt is made to match against postal data. The MCC will appear in the C/S field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. Verify that the MCC and ZIP Code are correct and <Enter> or <F6> through the generated fields.

    • If the first 3 letters of the city and the ZIP Code were entered and a "good match" is found in the postal data, the city and state will be generated, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. A "good match" occurs when there is one, and only one, exact match between the data entered in the pop-up window and the US Postal Service data. Verify that the City, State, and ZIP Code are correct and <Enter> or <F6> through the generated fields. (If no state is shown on the return, but a "good match" was found, accept the generated state as correct.)

    • There are certain cities for which the City/State generation fails. The reasons for this include alternative spellings or abbreviations for cities in the US Postal Service's database. For example, both Phila and Philadelphia, and Hono and Honolulu are valid city names, however because ISRP requires one and only one exact match, no City/State will be generated. Many of these cities have Major City Codes (MCC) associated with them. See Exhibit 3.24.37–4 for a list of MCCs that can be used when the City/State generation fails.

    • If a generated city or City/State exceeds the number of characters allowed in the field, the system will generate a pound sign (#) as the last character of the city/state field.

    • If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as generated. This includes cities with directions or abbreviations.

    • Correct or change the City/State information only if a different city is generated.

    • If there is no "good match" found and an MCC was not entered, the city and state must be entered manually. The ZIP Code will remain in the ZIP field.

City/State Entry
  1. If the city/state is not generated or must be changed, enter the city name as follows:

    1. At your option, enter the Major City Code (MCC) for cities in your Submission Processing Site as shown in Exhibit 3.24.37-3.

    2. Space for all special characters in the city/state line. Never enter two consecutive spaces.

      Exception:

      See the following instructions for the ampersand (&) and apostrophe (').

    3. Always enter "AND" if an ampersand (&) is shown.

    4. Omit apostrophe from city line. Do not space for an apostrophe.

    5. Disregard all counties and parishes.

    6. Townships and military installations should be entered if no city is shown.

      Example Enter As
      Delhi Township DELHI TOWNSHIP
      Delhi Twp DELHI TWP
      Wright Patterson AFB WRIGHT PATTERSON AFB
    7. Correct obviously misspelled cities.

    8. When "APO" "DPO" , or "FPO" is shown, enter "APO," "DPO" , or "FPO" as the city.

      Example Enter As
      APO APO
      DPO DPO
      FPO FPO

      Note:

      APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. See IRM 3.24.3.1.4.2(1). If not an international return, ignore the international address if present with an APO/DPO/FPO address.

    9. If North, South, East or West is shown at the beginning of the city name, use the standard abbreviation (e.g., N = North, S = South). In all other situations, spell out the direction. Major City Codes are not used in this instance.

      Example Enter As
      West Miami W MIAMI
      Pueblo West PUEBLO WEST
      East Covina E COVINA
      South San Francisco S SAN FRANCISCO
      North Ogden N OGDEN
    10. If a number is shown as part of the city, it must be spelled out.

      Example Enter As
      84 EIGHTY FOUR
      1000 Oaks THOUSAND OAKS
  2. Use the state codes in Exhibit 3.24.37-5.

  3. APO/DPO/FPO States are entered as follows:

    • Armed Forces Americas — AA

    • Armed Forces Europe — AE

    • Armed Forces Pacific — AP

    • APO New York or APO AE — APO/AE

    • DPO FL, DPO Miami, or DPO AA — DPO/AA

    • FPO Seattle, FPO San Francisco, or FPO AP — FPO/AP

    Note:

    APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. See IRM 3.24.3.1.4.2(1). If not an international return, ignore the international address if present with an APO/DPO/FPO address.

  4. If two cities and/or states are present, enter a single pound sign (#).

  5. When entering city/state information at the C/S prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

ZIP Code Entry
  1. Enter the 5 digit ZIP Code (Ignore digits from the ZIP plus 4 Code.).

    1. If other than 5 digits, press <Enter> only.

    2. If illegible or missing, press <Enter> only.

    3. If two or more ZIP Codes are present, press <Enter> only.

International Returns

  1. An international return is generally a tax return with an address outside of the 50 states. The most common other international returns contain at least one of the following:

    • US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.6.18.1.

      Note:

      Domestic addresses and APO/DPO/FPO addresses are not international returns unless one of the following are attached.

    • Forms 2555 or 2555-EZ, Foreign Earned Income (Attachment Sequence Number 34/34A/35).

      Note:

      If a Form 2555 or Form 2555–EZ is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.

    • W-2 with foreign income (if noticed)

    • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

    • Notation of Dual Status

    • Primary taxpayer is a Non-Resident Alien (NRA)

    • Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Attachment Sequence Number 68).

    • Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

  2. Instructions for International Addresses received at a Submission Processing Site other than AUSPC.

    1. Returns with international addresses will be sent to AUSPC. This includes all US Possessions. Examples are Puerto Rico and US Virgin Island addresses.

      Exception:

      Excise tax returns (e.g., Forms 11-C, 720, and 2290) should be transshipped after Deposit Activity to the Cincinnati campus. EP Form 5330 should be transshipped to the Ogden campus. Tax Exempt Government Entity (TEGE) returns (e.g., Forms 990/990EZ, 990C, 990T, 1041-A, 4720 and 5227) should be transshipped after Deposit Activity to the Ogden campus.

    2. If the return is unnumbered, it should be pulled from the block and routed to Receipt & Control.

    3. If the return is numbered, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.

      Exception:

      With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

      Note:

      If additional information in Section 01 or other sections have been entered prior to identifying the document as an international return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

  3. General instructions for international returns received at AUSPC.

    1. If additional information in Section 01 or other sections have been entered prior to identifying the document as a misblocked return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4> and end the document.

    2. When entering international returns, follow international procedures first, unless otherwise instructed. Use regular Form 1040 procedures when there are no international procedures and for entry of the C/S prompt for domestic or U.S. possession addresses.

    3. If the entity area of the return contains both a domestic (including US Possessions and APO/DPO/FPO addresses) and an international address, enter only the domestic address information in the appropriate entity lines. Disregard the international address information, even if edited.

    4. Ignore prefixes, even if shown after the name, unless otherwise instructed. (See IRM 3.24.37.6.14(9).)

      Example Enter as
      William Hoyt Mr WILLIAM<HOYT
      Corazon Tolentino Ms CORAZON<TOLENTINO
      Estrella Parlor Dr ESTRELLA<PARLOR
    5. Do not correct misspelled cities, provinces, countries, etc. Honor the taxpayer's spelling and abbreviations.

    6. Do not use standard address abbreviations for international address returns unless edited by C&E. They should be used with US possessions or US domestic addresses.

    7. Special character letters that have a corresponding key on the keyboard should be entered as the letter. Treat all other foreign characters as illegible.

      Example Enter As
      ñ N
      ö O
      ° (A degree sign) # (treat as illegible and go to the next field)
    8. Do not enter Action Code 651, even if edited.

    9. See IRM 3.24.37.6.18.1 and IRM 3.24.37.6.18.2 for specific instructions on entry of international returns.

U.S. Possessions or Domestic Address International Returns (AUSPC only)
  1. US possession or US domestic addresses contain:

    Data Prompt
    Taxpayer Name NAME1
    AIL AIL (only if underlined or as instructed)
    Street Address ADD
    City Name and State or Possession abbreviation C/S
    ZIP Code ZIP
U.S. Possessions or Domestic Address International Returns Type of Entity
  1. Follow normal entity determination procedures

    Exception:

    Consider Apartado, Apartado Postal, Aptdo., and Apdo. to be PO BOX when determining entity.

U.S. Possessions or Domestic Address International Returns Entity Lines
  1. For an address within the 50 states, Washington DC, Possessions, and APO/DPO/FPO addresses, follow instructions for NAME1, AIL, ADD, C/S, and ZIP entries found in IRM 3.24.37.6.14 through 3.24.37.6.17, including Standard Address Abbreviations.

    Exception:

    For "In Care of " (c/o) names or places, enter "C/O" (C, slash O) and the name or place

    Note:

    Do not consider c/ as In Care of.

    Exception:

    Enter PO BOX for Apartado, Apartado Postal, Aptdo., and Apdo..

    Exception:

    Always enter APT for all variations of apartment, apartment no., apartamento, etc.

    Exception:

    For addresses in other than English, enter from left to right.

  2. U.S. Possession names have a two character "state" abbreviation. This may be either an edited or taxpayer entry.

    US Possession State Abbreviation
    American Samoa AS
    Federated States of Micronesia FM
    Guam GU
    Marshall Islands MH
    Northern Mariana Islands MP
    Palau PW
    Puerto Rico PR
    Virgin Islands VI
International Address Returns (AUSPC)
  1. International addresses contain:

    Data Prompt
    Taxpayer Name NAME1
    Street Address AIL (as instructed)
    City, State, Province, Territory and Mail Routing Code ADD
    Country C/S
International Type of Entity (AUSPC)
  1. For international addresses always enter as Long Entity.

International AIL (AUSPC)
  1. If the AIL is unedited on an international address, enter a single pound sign (#) at the AIL prompt.

  2. For an international address return where DECD has been added, but no person's name is edited for the AIL, enter the AIL information followed by a pound sign (#) at the AIL prompt.

  3. On international programs, for "in care of" (c/o) names or places, enter "C/O" (C, slash, O), space, and the name or place.

  4. If an AIL is underlined, but an apartment box is not underlined, include the apartment box at the end of the street address in the AIL entry.

  5. For international addresses, if an edited AIL contains multiple entries, enter in the following order:

    1. In Care Of (c/o)

      Note:

      Do not consider c/ as In Care Of.

    2. All other information from left to right starting with the first line containing information.

  6. Do not use standard address abbreviations for international address returns unless edited by C&E.

    Exception:

    Always enter PO BOX for all versions of Apartado, Apartado Postal, Aptdo. Apdo., Post Office Box, P.O. box, etc.

    Exception:

    Always enter APT for all variations of apartment, apartment no., apartamento, etc.

  7. For International addresses, do not enter suffixes for numbered street, etc.

  8. For international addresses, enter "No" , "Num" , and "Number" as shown.

    Exception:

    See IRM 3.24.37.6.18.2.2(6).

  9. On international programs, enter all hyphens, slashes, and ampersands regardless of whether the entry is a name or an address. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.

International ADD (AUSPC)
  1. On an international address, all information in the entity area not underlined, other than the taxpayer's name(s), or edited as the country, should be entered in the ADD field. Enter the information from left to right starting with the first line containing information.

  2. Enter mailing codes where shown.

    Note:

    When entering a mailing code from Canada, it usually alternates between alpha and numeric characters.

  3. Enter counties if present.

  4. C&E may shorten part of the ADD entry by editing a shortened code for the city, state, or province. They may also circle out specific letters in the name that are not to be entered. These should be entered together with no spaces.

  5. If international information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

    Caution:

    Some cities and countries can be the same.

  6. On international programs, enter a slash (/) if present, do not space before or after the slash. Always enter "AND" for an ampersand. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.

International C/S (AUSPC)
  1. The foreign country to be transcribed in the C/S (City/State) field will be edited with a slash (/), the country, a slash (/), and a dollar sign ($). Enter as: slash, country, slash, and a period (.). Always enter a period instead of the dollar sign. If the country is missing or unedited, enter slash (/), slash (/), period (.).

  2. If international information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

    Caution:

    Some cities and countries can be the same.

  3. Directions in the country name must be completely spelled out. Do not use directional abbreviations.

    Example Enter As
    /N. Korea/$ /NORTH KOREA/.
    /S. Africa/$ /SOUTH AFRICA/.
  4. Always enter "AND" if an & (ampersand) is shown.

  5. Enter a pound sign (#) for an illegible character and go to the next field.

    Example Enter As
    /South Korea/$ (the r is illegible) /SOUTH KO#
  6. If multiple edited countries are present, enter a single pound sign (#) with no slashes.

  7. Enter a pound sign (#) in the last position of the field for a FIELD OVERFLOW message.

    Example Enter As
    /British Indian Ocean Territory/$ /BRITISH INDIAN OCEAN TE#
International ZIP(AUSPC)
  1. For international addresses, press <Enter> for ZIP.

International Return Examples (AUSPC)
  1. Examples:

    Example Enter As
    825 Old Church Road
    Dublin/Ireland/$
    AIL: 825 OLD CHURCH ROAD
    ADD: DUBLIN
    C/S: /IRELAND/.
    625 St. Martin Place
    London UK/United Kingdom/$ (UK is circled out)
    AIL: 625 ST MARTIN PLACE
    ADD: LONDON
    C/S: /UNITED KINGDOM/.
    Krasilovskaya 10
    Kiev - 90 016H /Ukraine/$
    AIL: KRASILOVSKAYA 10
    ADD: KIEV 90 016H
    C/S: /UKRAINE/.
    2, Avenue Gabriel
    75382 Paris /France/$
    AIL: 2 AVENUE GABRIEL
    ADD: 75382 PARIS
    C/S: /FRANCE/.
    23 Via Bologne
    Rome Italia
    AIL: #
    ADD: 23 VIA BOLOGNE ROME ITALIA
    C/S: //.
International Miscellaneous (AUSPC)
  1. Money amounts that are not in US currency, press <F12> for the field.

  2. In some countries, numbers are written in a different format. If the taxpayer has reversed the commas and decimals in money amounts, input the money amount following proper dollar format.

  3. On international programs (46xxx), do not Action Code 610 due to the return having a domestic address. This includes APO/FPO/DPO addresses. It has been determined that this document meets international requirements.

  4. In an international program, if the ISRP system does not allow you to enter data for Sections 34/35 (Forms 2555/2555-EZ), enter an Action Code 610 for a misblocked document. (This will happen when the DLN begins with 21.) Please notify your manager or work leader immediately about any problems where you are consistently entering an Action Code 610 in a block. C&E should be notified and the problem corrected before the remainder of the block is entered.

  5. For International telephone numbers, ignore "011" and follow regular telephone procedures. See IRM 3.24.37.6.19.

  6. If "gold" is the only thing present in the Direct Deposit area for the RTN and/or DAN, do not enter the section.

Transcribing Telephone Numbers

  1. Enter the first 10 characters of the Preparer's Telephone Number from the Preparer's area of the return, or from the stamp, label, or written below the Preparer's area.

  2. A-Z and 0-9 are valid.

  3. If two telephone numbers are present, enter the first 10 characters of the first complete telephone number.

  4. Ignore blanks and special characters.

  5. Disregard a leading "1" or "011" , hyphens (-), and parentheses [()].

  6. Do not enter the telephone number if it is incomplete (not at least 10 characters), any characters are illegible, or if all the characters are the same.

Error Correction

  1. To correct a field or character on the current section, use the following procedures:

    1. Press the <F1>, arrow keys, or <Backspace> to reposition the cursor on the field/character that is to be corrected.

    2. Enter the correct data.

    3. After correcting the data, press <Enter> to end the field.

  2. To correct a field or character in a previously entered section, use the following procedures:

    1. Press <Page Up> or <F9> to access Command Mode.

    2. Press <F1> and <F2> to move backward and forward one section at a time.

    3. Press <F3> to Edit.

    4. Make corrections to data fields in the section.

    5. Press <F6> on the last MUST ENTER field, or <Enter> on the last field of the section to save the edited section. Press <F9> to return to the Command Mode, then press the appropriate function key (i.e., <F4> to append to end).

Error Messages

  1. If a message can be overridden, the EOP can press either <F7> to clear the message and override, or <F9> to only clear the message.

  2. If you receive a message and cannot correct it, contact the Supervisor.

End of Block

  1. When the last section of a document with Serial Number 99 is entered, the system will end the block and may prompt for the next ABC.

  2. If a block has less than 100 documents, after the last document has been ended, end the block by overlaying the "01" in the SECT: prompt with "EB" . The system will end the block and may prompt for the next ABC.

  3. If the next block of work does not have the same program number as the previous block, close the EOP Dialog box and re-access Original Entry.

  4. To return to the Data Entry Operations window, close the EOP Dialog box if necessary.

Workstation Security

  1. While a block is in process, the system will store data entries until the block is completed.

  2. If entry of data is interrupted (break, meetings, etc.) or if leaving the workstation for an extended period:

    1. Complete the section being entered, if applicable.

    2. Press <F9> twice to return to the Data Entry Operations window.

    3. Lock the workstation or log off if necessary.

Inserting and Deleting Documents

  1. To insert a document, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <Alt>+<F8>.

    3. Enter the data for the inserted document.

    4. Complete and exit the section.

    5. Press <F9> to access Command Mode.

    6. Press <F4> for "APPEND TO END" .

  2. To delete a document, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <F1> or <Page Up> to scroll back to a previous Section 01, or <F2> or <Page Down> to scroll forward to the Section 01 of the document to be deleted, or press <F5> to locate a specific document and section.

    3. Press <F7> to delete. A confirmation message appears. Press "Y" .

    4. Press <F4> for "APPEND TO END" .

Block Edit

  1. Block edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. Following are the procedures to select a block of work for Block Edit and the results associated with each procedure.

  2. Block Edit for EOPs is accessed as follows:

    Actions Results
    Select Block Edit from the Data Entry Operations window. The BE Request Work Dialog box appears.
    Press <Tab> to move to the desired selection criteria - either ABC/SOP combination, or Block DLN/RPSID/GPPID, or use <Alt>+A to select ABC, or <Alt>+B for block DLN. Cursor is positioned in the desired selection criteria.
    Press <Enter> or OK. Section 01 of the first document appears.
  3. EOPs can select a block of work for Block Edit when the block is in the following statuses:

    • OE Partial

    • OE Complete

    • KV Partial

    • Format Complete

  4. If the block is in OE Partial and the EOP performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block.

  5. Block Edit for QRs is accessed as follows:

    Actions Results
    Access BE as a Quality Reviewer. QR Request Work Dialog box appears.
    Press <Tab> to move to the desired selection criteria. Cursor is positioned in the desired selection criteria.
    Enter either the EOP User ID if selecting work for an individual employee, or Program Number if selecting work from a program, etc. User ID or Program Number appears.
    Press <Enter>. The QR Select Work Dialog box appears, with the Block DLN/RPSID/GPPID from which to select.
    Use arrow key to highlight the block. Block is highlighted.
    Press <Enter>. Section 01 of the first document is displayed.
  6. To retrieve blocks using a QR ID, the block status should be "OE Complete" . Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .

  7. All users are able to view data. EOPs are able to change data. There is a system configuration parameter to allow QR to change data. For this to be invoked, a System Administrator must change the configuration parameter.

  8. Once in BE, the navigation is exactly the same as for OE. The same rules apply when performing BE as for OE. All field validation rules and field type rules are the same.

Operator Statistics

  1. The Individual OPSTATS Report is an on-screen display that shows the EOP's production statistics for the current shift. To access the report, select OPSTATS from the Data Entry Operations window. Press <Enter> to view the report. To delete the report, press <ALT><F> and <D>.

Standard Address Abbreviations

The following standard address abbreviations should always be used, unless the word is being used as a proper name.

WORD ABBR WORD ABBR
Air Force Base AFB One-half (all fractions space before and after the number) 1/2
Apartment APT Parkway PKWY
Avenue AVE Place PL
Boulevard BLVD Plaza PLZ
Building BLDG Post Office Box, P.O. Box, P.O. Drawer, POB, PO PO BOX
<F11>
Circle CIR Private Mailbox, PMB PMB
Court CT Road RD
Department DEPT Room RM
Drive DR Route, RT, Rte. RTE
East, Ea E Rural Route, Rural Delivery, R.D., RFD, R.F.D., RR, R.R. RR
Floor, Flr FL South, So., So S
Fort FT Southeast, S.E. SE
Highway HWY Southwest, S.W. SW
Highway Contract HC Space SPC
Lane LN Square SQ
North, No., No
(See 3.24.37.6.16(2)h for rules.)
N Street ST
Northeast, N.E. NE Suite STE
Northwest, N.W. NW Terrace, Terr TER
    West, We W

Optional Address Abbreviations

The following is a list of additional address abbreviations honored by the post office that must be used when an address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field.

WORD ABBR WORD ABBR WORD ABBR
Alley ALY Ford FRD Overpass OPAS
Annex ANX Forest FRST Passage PSGE
Arcade ARC Forge FRG Penthouse PH
Basement BSMT Fork FRK Pine PNE
Bayou BYU Forks FRKS Plain PLN
Beach BCH Freeway FWY Plains PLNS
Bend BND Front FRNT Point PT
Bluff BLF Gardens GDNS Port PRT
Bottom BTM Gateway GTWY Prairie PR
Branch BR Glen GLN Radial RADL
Bridge BRG Green GRN Ranch RNCH
Brook BRK Grove GRV Rapids RPDS
Burg BG Hangar HNGR Rest RST
Bypass BYP Harbor HBR Ridge RDG
Camp CP Haven HVN River RIV
Canyon CYN Heights HTS Shoal SHL
Cape CPE Hill HL Shoals SHLS
Causeway CSWY Hills HLS Shore SHR
Center CTR Hollow HOLW Shores SHRS
Cliffs CLFS Inlet INLT Skyway SKWY
Club CLB Island IS Spring SPG
Common CMN Islands ISS Springs SPGS
Corner COR Junction JCT Station STA
Corners CORS Key KY Stravenue STRA
Course CRSE Knolls KNLS Stream STRM
Cove CV Lake LK Summit SMT
Creek CRK Lakes LKS Throughway TRWY
Crescent CRES Landing LNDG Trace TRCE
Crest CRST Light LGT Track TRAK
Crossing XING Loaf LF Trafficway TRFY
Crossroad XRD Lobby LBBY Trail TRL
Curve CURV Locks LCKS Trailer TRLR
Dale DL Lodge LDG Tunnel TUNL
Dam DM Lower LOWR Turnpike TPKE
Divide DV Manor MNR Underpass UPAS
Estates EST Meadows MDWS Union UN
Expressway EXPY Mill ML Upper UPPR
Extension EXT Mills MLS Valley VLY
Falls FLS Mission MSN Viaduct VIA
Ferry FRY Mount MT View VW
Field FLD Mountain MTN Village VLG
Fields FLDS Neck NCK Ville VL
Flats FLTS Office OFC Vista VIS
    Orchard ORCH Wells WLS

Major City Codes

State City MCC
District of Columbia Washington, D.C. DC
Puerto Rico San Juan XJ
Alabama Auburn AF
  Birmingham BI
  Florence FC
  Huntsville HU
  Mobile MO
  Montgomery MG
  Tuscaloosa TB
Alaska Anchorage AN
  Fairbanks FK
Arizona Chandler YZ
  Glendale GE
  Mesa MZ
  Peoria PY
  Phoenix PX
  Scottsdale YS
  Tempe TE
  Tucson TU
Arkansas Fayetteville FB
  Fort Smith FS
  Jonesboro JB
  Little Rock LR
  North Little Rock NL
  Pine Bluff PB
California Alhambra YA
  Anaheim AH
  Bakersfield BD
  Berkeley BE
  Chula Vista DV
  Fresno FO
  Glendale GL
  Huntington Beach HB
  Inglewood ID
  Irvine IV
  Long Beach LB
  Los Angeles LA
  Modesto MC
  North Hollywood NW
  Oakland OA
  Oceanside OE
  Oxnard OX
  Palo Alto PQ
  Pasadena PD
  Riverside RS
  Sacramento SC
  Salinas YL
  San Bernadino SR
  San Diego SD
  San Francisco SF
  San Jose SJ
  Santa Ana SA
  Santa Barbara SZ
  Stockton SN
  Torrance TN
  Van Nuys