3.24.226 Declaration for Electronic Filing

Manual Transmittal

January 26, 2018

Purpose

(1) This transmits revised IRM 3.24.226, ISRP System - Declaration for Electronic Filing.

Material Changes

(1) IRM 3.24.226.1 added new section titled "Program Scope and Objectives" to comply with new Internal Controls.

(2) IRM 3.24.226.1.1 added new section titled "Background" to comply with new Internal Controls.

(3) IRM 3.24.226.1.2 added new section titled "Authority" to comply with new Internal Controls.

(4) IRM 3.24.226.1.3 added new section titled "Responsibilities" to comply with new Internal Controls.

(5) IRM 3.24.226.1.4 added new section titled "Program Management and Review" to comply with new Internal Controls.

(6) IRM 3.24.226.1.5 added new section titled "Program Controls" to comply with new Internal Controls.

(7) IRM 3.24.226.1.6 added new section titled "Terms, Definitions/Acronyms" to comply with new Internal Controls.

(8) IRM 3.24.226.1.7 added new section titled "Related Resources" to comply with new Internal Controls.

(9) Various editorial changes, such as date changes were made throughout this IRM.

Effect on Other Documents

IRM 3.24.226 dated November 13, 2015 (effective January 1, 2016) is superseded.

Audience

The IRM is intended for Integrated Submission and Remittance Processing (ISRP) Data Transcribers.

Effective Date

(01-26-2018)


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

Program Scope and Objectives

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

    1. This section provides instructions for entering and verifying data from various control documents and declarations or transmittals for electronic filing, including Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing, and Form 8453-FMultiples, using the Integrated Submission and Remittance Processing (ISRP) system.

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

  3. Policy Owner: The Director of Submission Processing

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

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

Background

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

Authority

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

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

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

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

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

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

Responsibilities

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

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

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

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

Program Management and Review

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

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

    • PCC 6240, SC WP&C Program Analysis Report

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

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

Program Controls

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

Terms, Definitions/Acronyms

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

    Term Definition
    DLN (Document Locator Number) The thirteen-digit number assigned to every document, input through the Automatic Data Processing (ADP) System, that identifies a taxpayer account. The DLN is used to identify and locate the document. A fourteenth digit, the year of processing, is computer assigned.
    EIN (Employee Identification Number) Nine digit number used to identify business taxpayers on the Business Master File. The format of an EIN is XX-XXXXXX.
    ETIN (Electronic Transmitter Identification Number) The Electronic Transmitter Identification Number (ETIN) is a unique identification number assigned utilizing the IRS e-file Application.

Related Resources

  1. IRM 3.24.37, ISRP System - General Instructions.

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

Introduction

  1. 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.

Control Documents

  1. Control Data will be transcribed from Form 1332, Block and Selection Record.

Source Document

  1. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

  2. Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

Forms/Program Numbers/Format Codes

  1. Data transcribers should determine the appropriate Program Numbers and Format Codes from the table below.

    FORMS PROGRAM NUMBER FORMAT CODE
    Form 8453 42900 0140
    Form 8453-F 12933 2264
    Form 8453-F, Multiples 12930 2265

MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★).

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Source Document or Record Form 1332, Block and Selection Record

Elem No Data Element Name Prompt Fld Term Instructions
(1) SC Block Control ABC <ENTER> The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6, EOP Dialog Box - Access Block. It cannot be changed.
(2) Service Center Code FLC/DO <ENTER> Service Center Code "00" will always be generated. No entry is required.
(3) Format Code FCODE <ENTER> Enter the Format Code as follows:
  1. Form 8453= 140

  2. Form 8453 - F= 264

  3. Form 8453 - F Multiples = 265

Section 01 Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise key the appropriate Serial Number.
(3) Document Locator Number (DLN) DLN <ENTER>
★★★★★★
Enter the first 11 digits of the DLN.
  1. This data must be present for document "00" and will be generated into the remaining documents.

  2. This field will be bypassed on subsequent documents.

  3. Austin Submission Processing Center File Locations Codes (AUSPC- FLCs) - Positions 1 and 2 input:

    • "18"

    • Secondary "71" , "73" , or "74"

  4. Position 3 Tax Class (TC) must be 2.

  5. Positions 4 and 5 (Document Code) must be "59"

  6. If it becomes necessary to correct the DLN -

    • Use the FIND Mode to go back to document "00" and make the correction.

    • In order to change the intervening documents, you must Record down (FIELD DOWN) thru each document.

      Note:

      The FIND Mode must be used to make the correction, especially in KV (Key Verification).

(4) Social Security Number (SSN) SSN <ENTER>
★★★★★★
Enter the primary Social Security Number (SSN).

Reminder:

★★★★★★ indicates a MUST ENTER field.

Section 01 Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise key the appropriate Serial Number.
(3) DLN DLN <ENTER>
★★★★★★
Enter the first 11 digits of the DLN.
  • This data must be present for document "00" and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.

(4) Serial Number SN# <ENTER>
★★★★★★
Enter the last two digits (12th and 13th) of the DLN.
(5) Employer Identification Number (EIN) EIN <ENTER>
★★★★★★
Enter from the Employer Identification Number (EIN) box.
(6) Electronic Transmitter Identification Number (ETIN) ETIN <ENTER>
★★★★★★
Enter the 6 edited digits from the top right margin of Form 1332.
  • This data must be present for document "00" and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.

(7) Received Date DATE <ENTER>
★★★★★★
Enter in MMDDYY format from the Date box on Form 1332
  1. This data must be present for document "00" and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.

  2. KV—the system will automatically stop after this field to allow for corrections. If no corrections are necessary, press <ENTER> again.

  3. For standard instructions, refer to IRM 3.24.37.6.7, Dates.

.
(8) Pooled Mortgage Bought/Sold Checkboxes B/S CKBX <ENTER>
★★★★★★
This is a must enter field. Enter (0) and press, always.

Reminder:

★★★★★★ indicates a MUST ENTER field.

Section 01 - Multiples Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise key the appropriate Serial Number.
(3) DLN DLN <ENTER>
★★★★★★
Enter the first 11 digits of the DLN.
  • This data must be present for document "00" and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.

(4) Serial Number SN# <ENTER>
★★★★★★
Enter the last two digits (12th and 13th) of the DLN.
(5) EIN EIN <ENTER>
★★★★★★
Enter 9 zeros (0), always.
(6) ETIN (Electronic Transmitter Identification Number) ETIN <ENTER>
★★★★★★
Enter the 6 edited digits from the top right margin of Form 1332.
  • This data must be present for document "00" and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.

(a)
(7) Received Date DATE <ENTER>
★★★★★★
Enter in MMDDYY format from the Date box on Form 1332.
  1. This data must be present for document "00" and will be generated into the remaining documents when the <ENTER> is pressed until new data is keyed. The new data will then be generated until changed again.

  2. KV—the system will automatically stop after this field to allow for corrections. If no corrections are necessary, press <ENTER> again.

  3. For standard instructions, refer to IRM 3.24.37.6.7, Dates.

(8) Pooled Mortgage Bought/Sold Checkboxes B/S CKBX <ENTER>
★★★★★★
This is a must enter field. Enter (0) and press, always.

Reminder:

★★★★★★ indicates a MUST ENTER field.

Section 02 - Multiples Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

Elem No Data Element Name Prompt Fld Term Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 02 and 24, inclusive).

Note:

On-line help is only available on the Section 02 input screen. If you are in a subsequent section and require on-line help, go back to Section 02, position your cursor in the appropriate input field, and press <Shift-H>.

(2) EIN1 through EIN920 EIN1 through EIN920 <ENTER>
★★★★★★
Enter each nine digit EIN in order from the attached list, 40 per section, until either you have entered all EINs on the list, or you fill the last section of the document, Section 24.

Example:

Section 02 would contain EIN1 through EIN40, Section 03 would contain EIN41 through EIN80, and so on. Section 24, if reached, would contain EIN881 through EIN920. The listing, as edited if necessary, should never contain more than 920 EINs.

Reminder:

★★★★★★ indicates a MUST ENTER field.