3.40.8 Information Returns Processing

Manual Transmittal

November 14, 2017

Purpose

(1) This transmits IRM 3.40.8, Block Out of Balance Resolution, Information Returns Processing.

Material Changes

(1) Editorial changes made throughout the IRM.

(2) Audience was changed to exclude Integrated Submission Remittance Process (ISRP) and Small Business and Self-Employed (SB/SE).

(3) IRM 3.40.8.1Program Scope and Objectives, was added to this IRM as required in IRM 1.11.2.2.5, Address Management and Internal Controls. All subsequent sections in the IRM were updated to reflect the addition. Content includes previous content published under Overview. All subsequent sections IRM were updated to reflect the addition of the subsection. All references throughout the IRM were updated to reflect the new numbering.

(4) IRM 3.40.8.1 Program scope section was added to the being on the IRM as required under internal controls directions. All subsequent section and IRM references were renumbered and updated.

(5) IRM 3.40.8.2 Instruction on IRM the applicable sites locations and IRM deviation procedures were moved to IRM 3.40.8.1.

(6) IRM 3.40.8.3(1) Instruction present was restated for clarity.

(7) IRM 3.40.8.4.5(2) c) Replaced instruction to check obsolete computer run OCR 71-40 with current runs of DED 01, Edit Controls, and specific detail reports generated by DED 01.

(8) IRM 3.40.8.5 Changed the term master file transaction to master file tax account in the description/use for valid action code "N" listed.

(9) IRM 3.40.8.6.1(1) Service Center code changed to File Location Code throughout the instruction.

(10) Exhibit 3.40.8-1 Added the word income to the title to specify the type of information returns covered. Updated required field column for document code 81, 96, 75, 66, 65, and 67.

(11) Exhibit 3.40.8-2 Added the word income to the title to specify the type of information returns covered. Added new fields to the following returns:

  • Form 1098, Mortgage Interest Statement

  • Form 1099-OID, Original Issue Discount

  • Form 1099-S, Proceeds From Real Estate Transaction

  • Form 1041 Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, etc.

  • Form 1065 Schedule K-1, Partner's Share of Income, Deductions, Credits, etc.

  • Form 1120S Schedule K-1, Shareholder's Share of Income, Deduction, Credits, etc.

Form 1098, Form 1099-OID, and Form 1099-S.

(12) Exhibit 3.40.8-3 Added the word income to the title to specify the type of information returns covered.

(13) Exhibit 3.40.8-4 File location code replaced Service Center code and District Office code.

(14) Exhibit 3.40.8-5 Edit tables were updated for the following form types:

  • Form 1098, Mortgage Interest Statement

  • Form 1099-OID, Original Issue Discount

  • Form 1099-S, Proceeds From Real Estate Transaction

  • Form 1041 Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, etc.

  • Form 1065 Schedule K-1, Partner's Share of Income, Deductions, Credits, etc.

  • Form 1120S Schedule K-1, Shareholder's Share of Income, Deduction, Credits, etc.

Effect on Other Documents

IRM 3.40.8 dated November 08, 2016 (effective January 01, 2017) is superseded.

Audience

These instructions will be used by Accounting, Block Out of Balance (BOB) employees in Wage and Investment.

Effective Date

(01-01-2018)


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

Program Scope and Objectives

  1. This program detects for correction inconsistencies in the structure of the electronic data record created by paper intake systems.

  2. Purpose: During daily processing paper filed data records failing the basic validation criteria to enter the generalized main frame (GMF) system as valid data record will fall to the Block Out of Balance (BOB) error registers instead of entering the processing run stream. The data records appearing on the BOB register must be corrected in order to enter the run stream. Instruction on correcting these error registers conditions for income information returns processed on paper intake systems Integrated Submission and Remit Processing (ISRP) and Service Center Recognition Imaging Processing System (SCRIPS) are covered in the instructions of this IRM.

  3. Audience: The users of the IRM are clerks in Submission Processing Accounting Operation with oversight from their leads and supervisors. These instructions apply to all campuses.

  4. Policy Owner: The Director of Submission Processing.

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

  6. Primary Stakeholder: Small Business/Self Employed (SB/SE), Examination Operations, Headquarters Examinations are affected by the completion of these data records to good tape status.

Background

  1. Paper income information returns are sent to the Service by filers to fulfill their requirement to file an income information return with the Service and must be converted to an electronic data record for use by the Service. Returns or source documents failing basic validity, consistency or structure must be corrected before being allowed to enter the automated run stream during electronic conversion.

Authority

  1. Authority for these procedures is found in title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC), IRC 6721, and corresponding Treasury regulations. The IRC has been amended by acts, public laws, treasury determinations, rules, and regulations such as the following:

    • The Housing and Economic Recovery Act of 2008

    • American Recovery and Reinvestment Act of 2009

    • Tax Increase Prevention Act of 2014

    • Trade Preferences Extension Act of 2015

    • Surface Transportation and Veterans Health Care Choice Improvement Act of 2015

    • Hiring Incentives to Restore Employment (HIRE) Act

    • The Protecting Americans from Tax Hikes (PATH) Act

    • Emergency Economic Stabilization Act

    • Hiring Incentives to Restore Employment Act

    • Foreign Account Tax Compliance ACT (FATCA)

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

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 team manager is responsible for and assigning cases to employees, controlling the work flow. Accurate recordation of hours utilized and volume of work completed is required. Cases are completed (resolved) within two weeks.

  3. The employee (clerk) is responsible for applying the instruction to completion of the paper error register in order to correct the electronic data record for proper reentry into the processing run stream.

Program Management and Review

  1. Program Goals: The goal of this program is to correct all electronic converted income information return data records failing the validations needed to enter the GMF run stream under program information return paper processing documents (IRPPD).

  2. Program Reports:IRM 3.40.37, Block Out of Balance Resolution - General Instructions, should be consulted for control of BOB error registers. Below are a list of error register reports required to complete and monitor the error inventory in the Service Center.

    • GMF 09-44, IRP Block Out Of Balance Register, generated daily if any data records BOB

    • GMF 09-45, IRP Block Out Of Balance ID List, generated daily if records exist

    • Miscellaneous Inventory Report (MIR), (formerly known as the MISTLE Report) weekly report tracking aged cases for completion

    • DED 01-40, Edit Block Proof List

    • DED 01-42, DED01 Edit Controls

  3. Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of the required amount of in error data records prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

  4. 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. Generalized mainline framework (GMF) is ran each work day and will create the error register based on the presence of BOB error conditions present on the files entering income IRP mainline for the assigned site.

Term/Definitions/Acronyms

  1. The following are terms and acronyms utilized throughout this instruction.

    Term/Acronym Definition
    ATC Account Type Code
    BH Block Header
    BOB Block Out of Balance
    CRL Control Record Layout
    DLN Document Locator Number
    FLC File Location Code formerly Service Center (SC) or District Office (DO) code
    GMF Generalized Mainline Framework
    ISRP Integrated Submission and Remit Processing
    MCR Master Control Record
    MFT Master file tax code
    Master file tax account
    NR No Record
    PMF Payer Master File
    SC Code Service Center Code, formerly known as District Office Code
    SCCF Service Center Control File
    SCRIPS Service Center Recognition/Imaging Processing System
    SER# Serial Number

Related Resources

  1. General instructions found in IRM 3.40.37, Block Out of Balance Resolution - General Instructions, will be used as a basis when using this IRM.

  2. Return storage and retrieval for correcting the BOB error registers will be performed in the same manner as for other BOB error registers as prescribed in IRM 3.40.37, Block Out of Balance Resolution - General Instructions.

  3. Refer to IRM 3.24.162, ISRP System, Block out of Balance Transcription Instruction, when reviewing Form 6813, Block out of Balance (BOB) Correction Record, during a re-BOB condition.

  4. 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.

  5. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights :http://irweb.irs.gov/AboutIRS/tbor/default.aspx.

Overview

  1. Guidelines are provided in this chapter for manually correcting Block Out of Balance (BOB) registers for income information returns. BOB registers should be corrected with input correction function (620). The instructions in this IRM must be used in conjunction with instruction in IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

Income Information Return Processing Forms

  1. The correction procedures in this chapter cover the following form types:

    • Form 1096, Annual Summary and Transmittal of U.S. Information Returns

      Note:

      Current and delinquent processed to the Payer Master File (PMF)

      ;

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

    • Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

    • Form 1098-E, Student Loan Interest Statement

    • Form 1098-Q, Qualifying Longevity Annuity Contract Information

    • Form 1098-T, Tuition Statement

    • Form 1099-A,Acquisition or Abandonment of Secured Property

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-C, Cancellation of Debt

    • Form 1099-CAP, Changes in Corporate Control and Capital Structure

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-INT, Interest Income

    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530)

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form 1099-S, Proceeds From Real Estate Transaction

    • Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

    • Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b)

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

    • Form 5498, IRA Contribution Information

    • Form 5498-ESA, Coverdell ESA Contribution Information

    • Form 5498-SA, HSA, Archer, or Medicare Advantage MSA Information

    • Form W-2G, Certain Gambling Winnings

    • Form 1041 Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, etc.;

    • Form 1065 Schedule K-1, Partner's Share of Income, Deductions, Credits, etc.;

    • Form 1120S Schedule K-1, Shareholder's Share of Income, Deduction, Credits, etc.;

Program Codes

  1. Use the following program codes according to the type of return.

    Return Type Program Code
    Integrated Submission Processing and Remittance Processing (ISRP) ENTERED DOMESTIC:
    • Form 1098-Q

    • Form 1099-CAP

    • Form 1099-LTC

    • Form 1099-SA

    • Form 5498-ESA

    • Form 5498-SA

    • Form W-2G

    • Form 3921

    • Form 3922

    • and all forms other than Form 1096 listed below under Service Center Recognition/Image Processing System (SCRIPS) program 44340 as the backup processing system.

    44300
    • Form 1096

    • Prior year, Form 1096

    • Form 1098-C

    44310
    Service Center Recognition/Image Processing System (SCRIPS) ENTERED DOMESTIC FORMS:
    • Form 1096

    • Form 1097-BTC

    • Form 1098

    • Form 1098-E

    • Form 1098-T

    • Form 1099-A

    • Form 1099-B

    • Form 1099-C

    • Form 1099-DIV

    • Form 1099-G

    • Form 1099-INT

    • Form 1099-K

    • Form 1099-MISC

    • Form 1099-OID

    • Form 1099-PATR

    • Form 1099-Q

    • Form 1099-R

    • Form 1099-S

    • Form 5498

    44340
    ELF
    Form 1065, Schedule K-1
    44360
    SCRIPS ENTERED SCHEDULES:
    • Form 1041, Schedule K-1

    • Form 1065, Schedule K-1

    • Form 1120-S, Schedule K-1

    44380
    MAG MEDIA ENTERED SCHEDULES:
    Form 1041 Schedule K-1
    44390

Block Out of Balance (BOB) Register General

  1. Become familiar with the general instruction instructions contained in IRM 3.40.37, Block Out of Balance Resolution, General Instructions, before using this IRM.

  2. Most BOB conditions relate directly to the block header record which is input at the beginning of each block from Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control. These conditions can be corrected by adjustments to the block header record.

  3. On occasion, individual return data will need to be corrected instead of the block header.

  4. Account type codes "S" or "Y" may appear on a BOB register. If this occurs, call your Service Center (SC) Planning and Analysis analyst to relay it to the Submission Processing, Paper Processing Branch, Mail Management Data Conversion Section, Information Return Processing analyst. See Exhibit 3.40.8-3, Information Return Processing Block Out of Balance Register Field Explanations.

Block Out of Balance (BOB) Register Format

  1. Information Return Program (IRP) BOB registers are separated by program number. Within each program the registers are sorted by batch number and alpha block control number, with re-BOBs listed first.

  2. Individual return sections will only be displayed when the BOB code condition requires their presence.

    1. The first two lines of each register (page) contain systemic identification data. Included in these lines are the BOB sequence number and BOB codes.

    2. The third line contains block header information. Alpha field designators and error asterisks will appear above the third line.

    3. The fourth and succeeding lines contain the individual document records and other identification data (i.e., mixed problem code indicator).

Block Out of Balance (BOB) Codes General

  1. The valid Information Return Program (IRP) BOB codes are: "1" , "5" , "6" , "7" , "8" , "9" , "M" , "N" , "P" , "Q" , "R" , "S" , "T" , and "X" .

  2. For IRP SCRIPS (Program 44340, Account Type Code "S" ), there is a possibility the Document Locator Number (DLN) serial number may be duplicated or entered out of sequence.

Block Out of Balance (BOB) Codes 1 and 5

  1. BOB code "1" indicates an Integrated Submission and Remittance Processing (ISRP) input document with an invalid section or out of sequence section or serial number, or block.

    BOB Code "1"
    Reason
    Action
    Invalid section number Locate the asterisk (*) placed next to the invalid or out of sequence section.
    Out of sequence section or serial number
    1. See also IRM 3.40.8.5, Action Codes General. It may be necessary to overlay all sections using Action Code "3" .

    2. Re-input blocks with out of sequence number using Action Code "R" .

    Out of sequence blocks ISRP will input delete Indicator "D" when it is determined the Information Return Program (IRP) returns were misblocked.
    1. Use Action Code "2" at the serial number that has an asterisk.

    2. Correct the block header document count and Service Center Control File (SCCF) count using Action Code "6-3" .

    3. Check the payer count discrepancy, correcting the block header, if needed.

  2. BOB code "5" indicates an invalid block header.

    BOB Code "5"
    Reason
    Action
    The block header is invalid. Only the block header section will print when only BOB code "5" is present.
    1. For specific header requirements refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    2. Consider the impact on the SCCF when changing the DLN (Field C), Year Digit (Field D), or Document Count (Field L).

Block Out of Balance (BOB) Codes 6 and 7

  1. BOB code "6" indicates the format code for the first document in the block is invalid.

    BOB Code "6"
    Reason
    Action
    Format code for the first block is invalid.
    1. See Exhibit 3.40.8-1, Income Information Return Processing Format Codes and Required Fields for Returns.

    2. BOB code "6" occurs when SCRIPS documents (Account Type Code "S" ) are input through ISRP.

    3. Alert your supervisor, who will alert the appropriate National Office analyst, when BOB code "6" volume increases. This indicates there is a problem with the computer programs.

  2. BOB code "7" indicates a discrepancy between the number of different payers in the transcribed block and the count of payers transcribed for the block header in Field I. BOB code "7" also appears if the payer ID section (section 16) is blank for the first document of the block except when the first document of the block is Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    BOB Code "7"
    Reason
    Action
    Discrepancy between the number of different payers in the transcribed block and the count of payers transcribed for the block header in Field I. Each change in the Payer Name, Taxpayer Identification Number (TIN) or DLN, and/or Foreign Country Code (for foreign returns) is counted as a new payer by the computer.
    1. Correct an incorrect block header payer count to agree with the number of payer changes.

    2. Use Action Code "6" , SCCF Adjustment Indicator "0" .

    3. Correct the section 16 data from the individual documents on the register when the computer generated count is wrong.

    4. Correct both counts (block header payer count and computer generated count) when incorrect.

    Payer Identification (ID) Section is blank and the first document in the block is not Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The payer count must be zero for Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Section 16 should not be present.

Block Out of Balance (BOB) Code 8 Invalid Account Type Code (ATC)

  1. BOB code "8" indicates an invalid Account Type Code (ATC). The ATC is field G of the block header. The valid ATCs are "B" , "C" , "J" , "P" , "S" , "T" , and "Y" .

  2. At least one document in the block must contain a Foreign Country Code, in section 16, field I, if the ATC is "J" or "T" . Otherwise, BOB code "8" will be present. BOB code "8" will also be present if all the documents in the block contain foreign country codes and the ATC is "P" or "S" .

    1. Check the block header, Form 1332, Block and Selection Record, and the individual documents in the block to determine the correct ATC. Also, determine whether the foreign country Code(s) was transcribed correctly.

    2. Make the necessary corrections to the block header MFT, block header ATC and section 16 of the individual document.

    Valid Account Type Code Definition
    "B" Form 1096, Annual Summary and Transmittal of U.S. Information Returns was prepared and submitted by the payer.
    "C" A "Dummy" Form 1096, Annual Summary and Transmittal of U.S. Information Returns prepared by Internal Revenue Service because the payer did not submit one.
    "J" The block of returns is from a Foreign Treaty Country and were filed magnetically Currently Obsolete.
    "M" This code is reserved.
    "P" The block of returns is from a domestic payer(s) and processable in IRP.
    "S" The block of returns was input through SCRIPS.
    "T" The block of returns were, filed on paper, from a Foreign Treaty Country and processable in IRP (Austin Submission Processing Center only).
    "Y" The block of returns was submitted electronically and should only appear for Schedules K-1. Notify your management support analyst who will notify National Office if this occurs.
    "Z" This code is reserved.

Block Out of Balance (BOB) Codes 9 and M

  1. BOB code "9" is assigned to a block of documents when the computer accumulated totals for document count fail to equal the corresponding total in the block header record. Take the following action:

    1. The computer accumulated total will be printed on the Block Proof Total line of the block on the BOB listing.

    2. No alpha field designators are shown for the generated field. The differences between the computer accumulated total and the block header total will be printed on the difference line on the block.

    3. Examine the source documents and register to determine the correct count.

    4. Use Action Code "6" to make necessary corrections to the block header.

    5. Do not change the generated amount.

    6. Correct field L of the block header record.

      Note:

      A SCCF adjustment is also required. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

  2. BOB code "M" is used for errors identified by the ISRP operator.

    1. ISRP should attach a note indicating the input error.

    2. Overlay mixed data sections using Action Code "3" .

    3. Enter Action Code "7" for the block header section when the entire block is correct.

    4. Contact ISRP to determine why the operator entered a mixed data message if a note is not attached.

    5. Correct with Action Code "7" if no problem is identified.

Block Out of Balance (BOB) Codes N and P

  1. BOB code "N" occurs when two or more blocks of original documents (i.e., the re-input source code is blank) are input on the same day with the same document locator number (DLN). The second and subsequent blocks will appear on the BOB register with BOB code "N" . For proper resolution:

    1. Work the blocks together for proper resolution. The blocks should be consecutive on the BOB register unless they are from different master files.

    2. Enter incorrectly transcribed block DLN on the register. Use Action Code "6" unless the transcription error has caused the format codes to be incorrect.

    3. Enter Action Code "N" , SCCF Adjustment Indicator "0" , if the documents must be re-input.

    4. Renumber all blocks except 1 if all document locator numbers DLN(s) were transcribed correctly.
      Check the SCCF Summary at the bottom of the record.
      The count and amount may be correct for only one of the blocks.
      Select the other blocks to be renumbered if any block is valid on the SCCF and no other BOB conditions exist.

    5. Assign new DLN(s) to duplicate block(s). Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.
      Establish the new DLN(s) on the SCCF using Adjustment Code "00" .
      Correct the new DLN(s) on the BOB register with Action Code "6" after the DLN(s) has been established.
      Use Action Code "N" , SCCF Adjustment Indicator "0" , if a document format code change requires the block(s) to be re-input.

    6. Select the block which requires the least amount of corrections when BOB code is present because an entire block of documents was transcribed twice.
      Delete the other block using Action Code "D" , SCCF Adjustment Indicator "0" .
      Use Action Code "7" to clear the block which is not deleted and does not require other corrections.

    7. Do not assign BOB code "N" to blocks with blank re-input source codes and duplicate DLN(s) when BOB code "P" has already been assigned.

  2. BOB code "P" occurs when the DLN is not on the SCCF or the appropriate control record to establish a block is not on the SCCF.

    1. Coordinate all BOB code "P" blocks with the SCCF transcript function. A BOB Control Record (BCR) transcript coded No Record (NR) should be present.

    2. Examine the block of documents to determine if the DLN has been transcribed correctly.

    3. Verify DED 01-40, Edit Block Proof List and DED 01-42, DED01 Edit Controls were input if the documents are Account Type Code "S" .

    4. Check the Batch Transmittal, Form 2345, Batch Transmittal, to ensure that the same DLN is on both documents and no DLN(s) have been deleted or changed since input.

    5. Prepare Form 4028, Service Center Control File Adjustment Record (SCCF Format Code 216), if the DLN is correct on the documents. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    6. Ensure each SCCF adjustment is prepared only once. In some cases, the adjustment may have already been prepared by the person working the CRL or SCCF posting transcripts.

    7. Release the block with Action Code "7" when SCCF action has been completed.

    8. Enter the proper DLN with Action Code "6" , if the DLN on the register is transcribed incorrectly.

    9. Renumber the documents if the DLN is invalid. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    10. Prepare a "00" SCCF adjustment. The block will normally be re-input with Action Code "N" .

Block Out of Balance (BOB) Codes Q, R, and S

  1. BOB code "Q" will occur when a block of original documents is processed for a SCCF DLN that has a document count of zero.

    1. Examine the documents to determine the cause of the BOB condition.

    2. Correct the re-input source code (field B) if transcribed in error.

    3. The field should be blank for documents blocked by Form 1332, Block and Selection Record and "4" for reprocessable returns input with Form 3893, Re-Entry Document Control.

      Note:

      Other BOB codes may suggest the appropriate corrective action if the field is correct.

    4. Check for transcription errors in other header fields, particularly the DLN.

    5. Request assistance from the data control function. Data Control may be working a related posting transcript. Otherwise, a special SCCF transcript may resolve the problem.

    6. Renumber the documents or adjust the SCCF as indicated.

  2. BOB code "R" occurs when the SCCF count, block header totals and block proof totals are inconsistent.

    1. Follow correction procedures for BOB code "9" above.

    2. Compare the SCCF count with the block header and block proof totals.

    3. Prepare necessary SCCF adjustments.

  3. BOB code "S" identifies blocks for which more than one SCCF DLN key record or Master Control Record (MCR) has been input for the same DLN.

    1. Normally, at least one of the duplicate control records would have been input on the same day and would produce a SCCF posting transcript which should be worked at the same time by the data control function.

    2. Contact Data Control and jointly determine which control record is correct. Data Control will prepare the necessary SCCF adjustments.

    3. Correct the BOB register when SCCF action is completed. Use Action Code "7" if no other BOB codes are present.

Block Out of Balance (BOB) Codes T and X

  1. BOB code "T" identifies a block for which the format code failed to match a master file system code or failed to match a valid DLN for the master file.

    1. A program problem in the validity table is indicated if this code appears with no other BOB condition.

    2. Report the problem to your supervisor for referral to the National Office.

    3. Each condition should be resolved as the other conditions are corrected if other BOB codes are present. If not, refer the problem to the National Office.

  2. BOB code "X" appears on a reBOB item in which the previous correction was incorrectly edited or transcribed.

    1. Refer to the Invalid BOB Correction List which shows the complete input record and a literal indicating the reason for the invalid correction if additional information is needed to determine the cause of the invalid correction.

    2. The literals are:
      No Match on File;
      Invalid Correction attempt; Incompatible SER # or Account Number (A/C);
      Invalid BOB Sequence Number;
      BOB Sequence Match but wrong type;
      No matching serial number; and Invalid Document add.

Action Codes General

  1. Action Codes are used to correct records and/or blocks on the BOB Register. They should be coded to the left of the block header "BH" or section number of the document section on the register being corrected, or on Form 6813, Block Out of Balance (BOB) Correction Record, when it is being used (not on the register).

  2. The valid IRP Action Codes are: "1" , "2" , "3" , "4" , "6" , "7" , "D" , "N" , and "R" .

  3. Action Codes "1" and "3" normally require the use of Form 6813, Block Out of Balance (BOB) Correction Record, because the BOB register does not have enough room for all of the required data. Do not use Alpha Field Designators when using Action Codes "1" and "3" with Form 6813, Block Out of Balance (BOB) Correction Record. Enter the data for each section in the same order it is transcribed. Enter all other Action Codes on the register.

  4. A SCCF Adjustment Indicator "0" , "1" , "2" , or "3" (as appropriate) must also be present for Action Codes "6" , "D" , and "N" . For example, Action Code "D" , SCCF Adjustment Indicator "0" should be coded "D-0" . Action Code "6" only needs a SCCF Adjustment Indicator when used to change the block header section, and Action Codes "D" , "N" and "R" are used only to correct the block header.

  5. The following table identifies the action codes and provides their description and uses.

    Valid Action Code Description/Uses
    1
    1. Adds a document. When used, sections 01, 02, and 06 must be entered on Form 6813, Block Out of Balance (BOB) Correction Record.

    2. Section 16 is not required unless the payer data is different from the preceding document. If section 16 is entered, Action Code "1" must be entered on Form 6813.

    3. Section 16 must not be present for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    4. When coding Form 1096 for re-input, there are "blind" fields. These "blind" fields must be entered.

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡

    2
    1. Deletes a document.

    3
    1. Overlays (substitutes) a section.

    2. Cannot be used for the Block Header Section.

    3. Must be used to correct a document section whenever the necessary alpha field designators are not displayed.

    4. There are "blind" fields when coding Form 1096 for re-input. These "blind" fields must be entered.

      1. Form 1096Amount is coded as one field on the BOB register. Allowable codes are "≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ "≡ ≡ " ≡ ≡ "≡ ≡ " ≡ ≡ ≡ "≡ " Code "Z" does not require a date.

    4
    1. Deletes a section.

    2. Only used for section 16.

    6
    1. Changes fields within a section.

    2. Corrects any section (including the Block Header) which contains alpha field designators.

      Note:

      Enter the SCCF Adjustment Indicator "0" , "2" or "3" immediately after the action code when correcting the Block Header Section with Action Code "6" .

    7
    1. Retests and/or clears a block when it is correct without any changes, (dummy correction).

    2. Enter it to the left of the Block Header Section.

    D
    1. Deletes a block that should not have been processed.

    2. BOB SCCF Adjustment Indicator "1" or "0" must also be present with Action Code "D" .

    3. Only used when the block has been transcribed twice and BOB Code "N" is present.

      • Form 1096, Annual Summary and Transmittal of U.S. Information Returns

      • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc

      • Form W-2G, Certain Gambling Winnings

    N
    1. Deletes a block that should be re-input using a different DLN.

    2. BOB SCCF Adjustment Indicator "0" or "1" must be present when used.

    3. When used with BOB SCCF Adjustment Indicator "1" , the new DLN, Master File Tax Account (MFT) Code (or a circled "2" if MFT is blank) and Account Type Code must be entered on the register. Do not enter a comma for this correction.

    4. Automatically adjusts the SCCF by informing it of the new DLN. The SCCF then waits for the new DLN to appear. Refer to IRM 3.40.37.4.4, Control of BOB Registers, for more detail.

    R
    1. Deletes a block that must be re-input using the same DLN, MFT and Account Type Code.

Block Out of Balance (BOB) Correction, Block Header General

  1. The block header is the first correctable section of each record It is identified with a "BH" in the first field.

  2. The block information comes from either a Form 1332, Block and Selection Record, which is used to block original input documents; or Form 3893, Re-Entry Document Control, which is used to block re-input documents.

  3. The block header, section contains the following fields:

    1. Field A, Batch Number;

      Note:

      This field must be numeric.

    2. Field B, Re-input Source Code;

    3. Field C, Block DLN;

    4. Field D, Year Digit;

    5. Field E, Block Header MFT;

    6. Field F, Block Tax Period;

    7. Field G, Block Account Type Code;

    8. Field H, Block Corrected/Amended Documents Indicator;

    9. Field I, Block Payer Count per Header;

    10. Field L, Block Document Count per Header;

    11. Field M, Block Header Money Amount 1;

    12. Field N, Block Header Money Amount 2; and

    13. Field O, Block Header Money Amount 3.

  4. The alpha designator in each field above will be preceded by an asterisk when any of these fields are in error.

  5. Correct a field, by lining through it and writing the correction to the right of the alpha field designator.

Block Header Section Fields

  1. The following table identifies the block header table fields and provides their description and uses.

    Block Header Section/Field Description/Use
    Field A, Batch Number
    1. This field must be numeric.

    Field B, Re-input Source Code
    1. This field should be blank for blocks entered with Form 1332, Block and Selection Record. Enter a circled "1" by a comma, after field designator B to blank the field.

    2. This field should be "4" , for blocks entered with Form 3893, Re-Entry Document Control.

    Field C, Block DLN
    1. This field should be the first eleven digits of the Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control, DLN.

    2. Correct an incorrectly transcribed Block DLN with Action Code "6" unless the format code is incorrect.

    3. Enter Action Code "R" if the format code is incorrect and route the documents for re-input.

    4. If the DLN is in error. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    5. File location codes (FLC) and Julian dates are different depending on how they were input to Generalized Mainline Framework (GMF).

      Note:

      ISRP input documents can only have the one specific FLC and 001 through 366 Julian dates. Refer to Exhibit 3.40.8-4, Valid File Location Codes (FLC) by Service Center (SC).

    Field D, Year Digit
    1. This field is the fourteenth digit of the DLN. It should always be generated as processing year most inputs except Schedule K-1 and prior year Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    2. This field may be transcribed for Schedules K-1 and prior year Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

      1. If transcribed, it must be processing year minus 1.

      2. If not transcribed, it is generated as processing year.

    3. Use Action Code "6" to correct an erroneous year digit. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions, for further instructions.

    Field E, Block Header MFT
    1. This field should be blank, except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns blocks. Enter a circled "2" ; followed by a comma after field designator E to blank the field.

    2. This field should be "69" for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    3. Use Action Code "6" to correct an erroneous Block Header Master File Tax Code (MFT) if the generated block header format code is incorrect.

    4. Pull the block if a positive identification cannot be determined. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions, to adjust the SCCF.

    5. Use Action Code "R" to re-input the document using the same DLN (if the DLN was correct), when the document is on the right IRP file but the wrong format code was generated. Adjust the SCCF if necessary.

    6. Use Action Code "N" and renumber the document if the ISRP Format Code is incorrect on other documents.

    Field F, Block Tax Period
    1. The block tax period is transcribed from the first return in the block when present.

    2. The block tax period for Schedules K-1 must be processing year or processing year minus one.

    3. The block tax period for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, should be blank (indicating current year being processed) or processing year minus up to four.

    4. The block tax period for inputs of Information Return Processing entries should be blank. Edit a circled "2" to blank the field.

    5. When the block tax period is blank, it will be generated as processing year minus one after BOB processing for all return types except Schedules K-1.

    6. Use Action Code "6" to correct an erroneous Block Tax Period.

    Field G, Block Account Type Code (ATC)
    1. The Block ATC is transcribed from the first position coded in the Transaction Code Box on Form 1332, Block and Selection Record or Form 3893, Re-Entry Document Control.

    2. The Block ATC must be "B" , "C" , "J" , "P" , "S" , "T" , or "Y"

      1. The block must be Form 1096 if the ATC is "B" or "C" ,

      2. The block must be domestic IRP form if the ATC is "P" .

      3. The block must be foreign Form 1099 (series) if the ATC is "J" or "T" .

      4. The block must be Schedule K-1 if the ATC is "Y" . Contact your management support staff analyst for referral to National Office if you receive any of these.

      5. Blocks assigned ATC "S" must be processed via SCRIPS listed under in program 44340 in IRM 3.40.8.4.3 (1).

    3. ATC Codes are defined in IRM 3.40.8.4.3 (2) (b), BOB Code "8" .

    4. Use Action Code "6" to correct an erroneous Block ATC.

    Field H, Block Corrected/Amended Documents Indicator
    1. Field H is transcribed from the second position coded in the Transaction Code Box on Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control.

    2. All block headers are processed as original, and must be coded "F" .

    3. Use Action Code "6" to correct an erroneous Block Corrected/Amended Documents Indicator.

    Field I, Block Payer Count per Header
    1. Field I is transcribed from the third, fourth and fifth positions coded in the Transaction Code Box on Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control.

    2. Field I must be in the range from 001 to 100 (except Form 1096. It must be 000 for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    3. Field I is used to verify section 16 was transcribed correctly. See BOB Code "7" instructions, IRM 3.40.8.4.2, Block Out of Balance (BOB) Codes 6 and 7, for details.

    Field L, Block Document Count per Header
    1. Field L is transcribed as 100 unless a number is circled on Form 1332, Block and Selection Record or Form 3893, Re-Entry Document Control or was input through Optical Character Recognition (OCR).

    2. Field L is used to verify all returns in a block were transcribed.

    3. See BOB Code "9" instructions, IRM 3.40.8.4.4, Block Out of Balance (BOB) Codes 9 and M, for details.

    Field M, Block Header Money Amount 1 a. Field M must be ".00" for all IRP blocks.
    Field N, Block Header Money Amount 2 a. Field N must be ".00" for all IRP blocks.
    Field O, Block Header Block Header a. Field O must be ".00" for all IRP blocks.

BOB Correction Document Sections

  1. The detailed document records, or parts of them, will appear for some BOB codes. Error asterisks will not appear in the document sections.

  2. When the detailed records appear, they will begin immediately below the Block Header data.

  3. The individual return serial number will appear to the left of the first section number printed (some BOB codes do not require all sections of a return be printed).

  4. Make corrections by lining through incorrect data and entering the correction above or to the left of the field. If a field is missing, and needs to be added, enter it to the right of the appropriate alpha designator. If no alpha designator is present, edit one and enter the correction to the right of it.

Block Out of Balance Correction Document Sections Described

  1. The following table identifies the BOB correction document sections. It also provides their description and required actions.

    BOB CORRECTION
    Section
    Description/Action
    01
    1. Will contain the following identification data when present:

      • Payee TIN
        this field will not have an alpha designator

      • Delete Document Indicator
        D or blank

      • Name line 1

      • Name line 2

      • Field A - Return Format Code
        This field is only significant for the first return in the block. It should appear with all zeros for second and subsequent returns in the block. It is used to verify the block of returns was numbered and/or transcribed correctly.

    2. Correct this field with Action Code "6" .

    02
    1. Will display the following identification data fields for BOB code "M" .

      • Street Address

      • City

      • State

      • Zip Code

      • Payer Account Number

      • Amended Document Code

      • Check Digits

      • Name Control

      • TIN Type

      • Tax Year (K-1 only)

    2. Only the section literal "02" will display for all other BOB codes.

    06
    1. Indicator Fields that were not transcribed will appear as blank on the BOB register. Only the field literal will appear. Money fields will appear as all zeros.

    2. Section 06 will contain the following fields, if present:

      • Field A - the first money amount

      • Field B - the second money amount

      • Field C - the third money amount

      • Field D - the fourth money amount

      • Field E - the fifth money amount

      • Field F - the sixth money amount

      • Field G - the seventh money amount

      • Field H - the eighth money amount

      • Field I - the ninth money amount

      • Field J - the tenth money amount

      • Field K - the eleventh money amount

      • Field L - the twelfth money amount

    3. Fields D thru L will not print unless one of them contains a money amount or it is a required field that is blank.

    4. See Exhibit 3.40.8-1, Information Return Processing Format Codes and Required Fields for Returns, and Exhibit 3.40.8-2, Information Return Processing Return Money Fields Transcribed or Scanned, for the required money fields and the corresponding box (line) numbers.

    16
    1. Section 16 will contain the following fields, if present:

      • Field A - Payer Name Line 1

      • Field B - Payer Name Line 2

      • Field C - Payer Street Address

      • Field D - Payer City

      • Field E - Payer State Code

      • Field F - Payer Zip Code

      • Field G - Payer TIN; TIN Validity Bypass Code

      • Field H - Payer Document locator Number (DLN)

      • Field I - Foreign Country Code. This should only appear at Austin, TX only for Account Type Codes "J" or "T" .

      • Field H - Payer DLN, must be a 14 digit DLN, when its presence is required. If the DLN shown on the document is only 13 digits, add the current list year to make a 14 digit DLN.

Service Center Control File (SCCF)

  1. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions, for SCCF procedures.

Income Information Return Processing Format Codes and Required Fields for Returns

Return Number Doc Code ISRP Format Code Required Fields
R = Required Input
V = Input not required but can be present
A B C D E F G H I J K L M N O P Q R S T U
1096 69
(MFT 69)
007 R R R R R R V V V V V V
1097-BTC 50 050 R V V V R R R R R R R R R R R R
1098 81 353 R R V R R R V V V V V
1098-C 78 357 R R R R R V R R V V R R V R V V
1098-E 84 358 R V
1098-Q 74 355 R R R R R R R R R R R R R R R R R
1098-T 83 359 R R V V R R R V V V R
1099-A 80 354 R R V V
1099-B 79 021 V V V R R V R V V R R V V R R V R R R R R
1099-C 85 397 R R R V V V R
1099-CAP 73 029 R R R R V
1099-DIV 91 032 R R R R R R R R R R R R V R R
1099-G 86 026 R R R R R R R V R
1099-INT 92 033 R R R R R R V R R R R V V R V
1099-K 10 037 R R R R V V V V V V V V V V V V V V
1099-LTC 93 034 R R V R R V R
1099-MISC 95 040 R R R R R R R R V R V R R R R
1099-OID 96 060 R R R R R R V R V R R R
1099-PATR 97 061 R R R R R R R R R R
1099-Q 31 031 R R R V V V
1099-R 98 025 R R R R R R R V
1099-S 75 396 R R V V V R
1099-SA 94 035 R R V R V
3921 25 048 R R R R R V
3922 26 049 R R R R R R R V
5498 28 022 R R R R R R R R R R V V R R V V R V V V
5498-ESA 72 028 R R
5498-SA 27 023 R R R R R V
W-2G 32 010 R V R R
Schedule K-1
(1041)
66 062 R R R R R R R V V
Schedule K-1
(1065)
65 063 R R R R R R R R R R R R V V
Schedule K-1
(1120S)
67 064 R R R R R R R R R R R V V

Income Information Return Processing Return Money Fields Transcribed or Scanned

Check box fields indicated by the following symbol "✓" .

Return Type A B C D E F G H I J K L M N O P Q R S T U
Form 1097-BTC 1 2a 2b 3 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l          
Form 1098 1 2 3 4 5 6 7 8 9 10 11                    
Form 1098-C 1 2b 2c 2d 3 4a 4b 4c 5a 5b 5c 6a 6b 6c✓ 7✓            
Form 1098-E 1 2                                      
Form 1098-Q 1a 1b 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l        
Form 1098-T 1 2 3✓ 4 5 6 7 8 9 10                    
Form 1099-A 2 4 5 6                                  
Form 1099-B 1a 1b 1c 1d 1e 1f 1g 2✓ 3✓ 4 5 6✓ 7✓ 8 9 CUSIP 10 11 12 13
Form 1099-C 1 2 3 4 5 6 7                            
Form 1099-CAP 1 2 3 4                                  
Form 1099-DIV 1a 1b 2a 2b 2c 2d 3 4 5 6 8 9 10 11            
Form 1099-G 1 2 3 4 5 6 7 8 9                        
Form 1099-INT 1 2 3 4 5 6 7 8 9 10 11 12 13 14            
Form 1099-K 1a 1b 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l    
Form 1099-LTC 1 2 3 ISSN INAME 5 DATE                            
Form 1099-MISC 1 2 3 4 5 6 7 8 9 10 13 14 15a 15b            
Form 1099-OID 1 2 3 4 5 6 7 8 9 10 11                  
Form 1099-PATR 1 2 3 4 5 6 7 8 9 10                      
Form 1099-Q 1 2 3 4 5 6                              
Form 1099-R 1 2a 2 ✓ 3 4 6 7 7ira 10 11                      
Form 1099-S 1 2 3 4 5 6                              
Form 1099-SA 1 2 3 4 5                                
Form 3921 1 2 3 4 5 6                              
Form 3922 1 2 3 4 5 6 7 8                          
Form 5498 1 2 3 4 5 6 7 8 9 10 11 12a 12b 13a 13b 13c 14a 14b 15a 15b  
Form 5498-ESA 1 2                                      
Form 5498-SA 1 2 3 4 5 6                              
Form W-2G 1 2 4 7                                  
Form 1041, Schedule K-1 1 2a 3 4a 5 6 7 8 14alpha 14 B Date E Date                  
Form 1065, Schedule K-1 1 2 3 4 5 6a 7 8 9a 12 B Date E Date                
Form 1120S, Schedule K-1 1 2 3 4 5a 6 7 8a 11 13alpha 13 B Date E Date                
Form 1096 Field Section 06
Return Box (Line) Numbers Transcribed
Description
Field A
Box 3/
before the slash
(i.e., 25/)
number of original documents transmitted from Box 3
This number will be coded before a slash on Account Type Code "B" and "C" documents.
Field B
/Box 3
after the slash
(i.e., /25)
number of amended documents transmitted from Box 3
This number will be coded after a slash on Account Type Code "B" and "C" documents.
Field C Box 4 amount of Federal income tax withheld
Field D Box 5 total amount of money transmitted
Field E Box 7 form 1099-MISC with NEC in box 7 check
Field F TIN Type and Document Code
must be determined
TIN type is the first digit:
"1" is for an EIN payer,
"2" is for an SSN payer
Type of document transmitted is next:
the two digit document code available in box 6
Field G Located to the right of box 1 on ISRP returns
Computer generate on SCRIPS returns
type of payment code

Note:

This only applies to Form 1099-DIV, Form 1099-G, and Form 1099-MISC transmittals. It can be blank with a field breaker for all others.

Field H These entries can be found in the first seven boxes under the wording "For Official Use Only." delinquent return indicator, an alpha or numeric followed by a date in the MMDDYY format
Field I This entry can be found in the last two boxes under the wording "For Official Use Only." correspondence indicator

Note:

Until further notice "99" is the only acceptable code.

Field J This field can be found in the bottom left corner of Account Type Code "B" and "C" documents, coded before a slash (i.e., 25/). number of original documents subject to penalty
Field K This field can be found in the bottom left corner of Account Type Code "B" and "C" documents, coded after a slash (i.e., /25). number of amended documents subject to penalty
Field L documents will have this entry edited in the bottom right corner of the document. year indicator on Account Type Code "B" and "C"

Income Information Return Processing Block Out of Balance Register Field Explanations

Register Field Field Explanation
A Batch Number
B Re-input Source Code
C Block DLN
D Year Digit
E Block Header MFT
F Block Tax Period
G Block Account Type Code
H Block Corrected/Amended Documents Indicator
I Block Payer Count per Header
L Block Document Count per Header
M Block Header Money Amount 1
N Block Header Money Amount 2
O Block Header Money Amount 3
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Valid File Location Codes (FLC) by Service Center (SC)

Site (Service Center) Initials Form Type File Location Code(s) (FLC)
AUSPC processed through ISRP 18
CSPC processed through ISRP 17
FSPC processed through ISRP 89
KCSPC processed through ISRP 09
OSPC processed through ISRP 29
MIRSC electronically filed Schedule K-1, Form 1065 64, 72
PCPC electronically filed Schedule K-1, Form 1041 52
AUSPC processed through SCRIPS 73, 74, 75, 76
CSPC processed through SCRIPS 06, 11, 13, 22, 31, 35
KCSPC processed through SCRIPS 36, 39, 41, 43
OSPC processed through SCRIPS 84, 86, 91, 94

Edit Tables

All IRP Documents Except Form 1096 Section 16

SECTION 16
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
PAYER NAME LINE 1 40 COMMA YES
PAYER NAME LINE 2 40 COMMA YES
PAYER STREET ADDRESS 35 COMMA YES
PAYER CITY 22 COMMA YES
PAYER STATE CODE 02 COMMA YES
PAYER ZIP CODE 09 COMMA YES
TIN GROUP 10 COMMA YES
PAYER DLN 14 COMMA YES
FOREIGN COUNTRY CODE 02 COMMA NO
 

All IRP Documents Section 01

SECTION 01
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
TIN GROUP 10 COMMA YES
DELETE DOC INDICATOR 01 COMMA NO
FIRST NAME LINE 40 COMMA YES
SECOND NAME LINE 40 COMMA NO
DDES FORMAT CODE 03 COMMA NO
 

All IRP Documents Section 02

SECTION 02
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
STREET ADDRESS 35 COMMA YES
CITY 22 COMMA NO
STATE CODE 02 COMMA NO
ZIP CODE 09 COMMA NO
PAYER ACCT NUM 20 COMMA NO
2ND TIN NOT 01 COMMA NO
AMENDED DOC CODE 01 COMMA NO
CHECK DIGITS 02 COMMA NO
NAME CONTROL 04 COMMA NO
TIN TYPE PER PMF SOURCE 01 COMMA NO
 

Form 1096, Annual Summary and Transmittal of U.S. Information Returns

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
TOT NUM ORG DOCS 12 COMMA YES
TOT NUM AMEND DOCS 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
TOTAL AMT 12 COMMA YES
MISC NEC IND 01 COMMA NO
TIN TYPE AND DOC CD 03 COMMA YES
AMT INDS 20 COMMA NO
DEL RETN CODE & RECD DATE 09 COMMA NO
CORRESPONDENCE INDICATOR 02 COMMA NO
ORIG DOCS SUBJ PEN 12 COMMA NO
TOT NUM AMEND DOCS SUBJ PEN 12 COMMA NO
YEAR INDICATOR 04 COMMA YES
 

Form 1097-BTC, Bond Tax Credit

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
TOTAL 12 COMMA YES
CODE 01 COMMA NO
UNIQUE IDENTIFIER 39 COMMA NO
BOND TYPE CODE 03 COMMA NO
JANUARY 12 COMMA YES
FEBRUARY 12 COMMA YES
MARCH 12 COMMA YES
APRIL 12 COMMA YES
MAY 12 COMMA YES
JUNE 12 COMMA YES
JULY 12 COMMA YES
AUGUST 12 COMMA YES
SEPTEMBER 12 COMMA YES
OCTOBER 12 COMMA YES
NOVEMBER 12 COMMA YES
DECEMBER 12 COMMA YES
BOND TAX CREDIT IND 01 COMMA NO
 

Form 1098, Mortgage Interest Statement

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
MORTGAGE INTEREST RECEIVED AMT 12 COMMA YES
OUTSTANDING MORT PUR AMT 12 COMMA YES
MORTGAGE ORIG DT 8 COMMA NO
REF OVERPAID INT 12 COMMA YES
MORTGAGE INSUR PREM AMT 12 COMMA YES
POINTS PAID PUR RES AMT 12 COMMA YES
PROPERTY VERIF IND 1 COMMA YES
PROPERTY SECURING MGT 39 COMMA NO
DESCRIP OF PROPERTY 39 COMMA NO
MORTGAGED-PROPERTIES 12 COMMA NO
OTHR DESCRIP 39 COMMA NO
 

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DATE OF CONTRIBUTION 08 COMMA YES
YEAR OF PROPERTY 04 COMMA NO
MAKE 13 COMMA NO
MODEL 22 COMMA NO
IDENTIFICATION NUMBER 25 COMMA YES
VEHICLE TRANS IND 01 COMMA NO
DATE OF SALE 08 COMMA NO
GROSS PROCEEDS SALE AMT 12 COMMA YES
VEHICLE IMPROVE USE IND 01 COMMA NO
NEEDY INDIVIDUAL IND 01 COMMA NO
IMPROVE USE DESCRIP 39 COMMA YES
GOODS SERVICES IND 01 COMMA NO
VALUE OF GOODS AMT 12 COMMA YES
GOODS SERVICES DESCRIP 39 COMMA NO
INTANG RELIG BENE IND 01 COMMA NO
CONTRIB LIMIT IND 01 COMMA NO
 

Form 1098-E, Student Loan Interest Statement

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
STUDENT LOAN INTEREST RECEIVED 12 COMMA YES
LOAN ORIG CAP INTEREST IND 01 COMMA NO
 

Form 1098-Q, Qualifying Longevity Annuity Contract Information

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
ANNUITY AMT 12 COMMA YES
ANNUITY START DATE 8 COMMA YES
TIN IND 1 COMMA YES
TOTAL PREMIUMS AMT 12 COMMA YES
FMV OF QLAC 12 COMMA YES
JANUARY AMT 12 COMMA YES
FEBRUARY AMT 12 COMMA YES
MARCH AMT 12 COMMA YES
APRIL AMT 12 COMMA YES
MAY AMT 12 COMMA YES
JUNE AMT 12 COMMA YES
JULY AMT 12 COMMA YES
AUGUST AMT 12 COMMA YES
SEPTEMBER AMT 12 COMMA YES
OCTOBER AMT 12 COMMA YES
NOVEMBER AMT 12 COMMA YES
DECEMBER AMT 12 COMMA YES
 

Form 1098-T, Tuition Statement

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
QUALIFIED TUITION AND RELATED EXPENSES 12 COMMA YES
BILLED AMT 12 COMMA YES
TIN-IND 01 COMMA YES
AMOUNT INCLUDED IND 01 COMMA YES
ADJUST PRIOR YEAR AMT 12 COMMA YES
SCHOLAR GRANTS AMT 12 COMMA YES
ADJUST AMT 12 COMMA YES
ACADEMIC PERIOD IND 01 COMMA YES
HALF TIME IND 01 COMMA YES
GRAD IND 01 COMMA YES
REIMBURSE REFUND AMT 12 COMMA YES
 

Form 1099-A,Acquisition or Abandonment of Secured Property

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
BAL PRIN OUTSTANDING 12 COMMA YES
FAIR MARKET VALUE AMT 12 COMMA YES
DEBT LIABLE IND 01 COMMA NO
PROPERTY DESCRIPTION 39 COMMA NO
 

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DESCRIP OF PROPERTY 39 COMMA NO
DATE ACQUIRED 08 COMMA NO
SALES DATE 08 COMMA YES
PROCEEDS 12 COMMA YES
COST OTH BASIS AMT 12 COMMA YES
ACCRUED MRKT DISC AMT 12 COMMA YES
WASH SALE DISALLOWED AMT 12 COMMA YES
TYPE OF GAIN LOSS IND 01 COMMA NO
BASIS REPORTED IRS IND 01 COMMA NO
FATCA FILING IND 01 COMMA NO
TAX WITHHELD AMT 12 COMMA YES
NON COVERED SECURITY IND 01 COMMA NO
GROSS NET PROCEEDS IND 01 COMMA NO
LOSS NOT ALLOW IND 01 COMMA NO
P OR L REALIZED AMT 12 COMMA YES
UNREAL P OR L PRIOR AMT 12 COMMA YES
CUSIP NUMBER 13 COMMA YES
UNREAL P OR L CURR AMT 12 COMMA YES
AGGREG P OR L AMT 12 COMMA YES
PROCEEDS COLLECTIBLE IND 01 COMMA NO
BARTERING AMT 12 COMMA YES
 

Form 1099-C, Cancellation of Debt

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DATE OF IDENTIFIABLE EVNT 08 COMMA YES
DEBT DISCHARGED AMT 12 COMMA YES
INTEREST AMT 1099C 12 COMMA YES
DEBT DESCRIPTION 39 COMMA NO
REPAYMENT OF DEBT IND 01 COMMA NO
BANKRUPTCY IND 01 COMMA NO
FAIR MARK VAL 1099C 12 COMMA YES
 

Form 1099-CAP, Changes in Corporate Control and Capital Structure

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DATE OF EXCHANGE 08 COMMA YES
AGGREGATE AMT 12 COMMA YES
NUMBER SHARES EXCHG 12 COMMA YES
CLASS STOCK EXCHANGE 12 COMMA YES
SHAREHOLDER IND 01 COMMA NO
 

Form 1099-DIV, Dividends and Distributions

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
ORDINARY DIVIDENDS 12 COMMA YES
QUAL DIVIDENDS AMT 12 COMMA YES
CAPITAL GAIN AMT 12 COMMA YES
UNRECAP GAIN AMT 12 COMMA YES
SECTION 1202 GAIN 12 COMMA YES
RATE GAIN AMT 12 COMMA YES
NON TAX DIST AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
INVESTMENT EXPENSES AMT 12 COMMA YES
FOREIGN TAX AMT 12 COMMA YES
CASH AMT 12 COMMA YES
NON CASH AMT 12 COMMA YES
FATCA FILING IND 1 COMMA NO
EXMPT INTEREST 12 COMMA YES
SPCFD PRVT ACTY BND 12 COMMA YES
 

Form 1099-G, Certain Government Payments

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
UNEMPLOYMENT COMPENSATION AMT 12 COMMA YES
INCOME TAX REFUNDS 12 COMMA YES
TAX YEAR 04 COMMA NO
TAX WITHHELD AMT 12 COMMA YES
ATAA PAYMENT AMT 12 COMMA YES
TAXABLE GRANTS 12 COMMA YES
AGRICULTURAL SUBSIDY AMT 12 COMMA YES
TRADE BUS INC IND 01 COMMA NO
MARKET GAIN AMT 12 COMMA YES
 

Form 1099-INT, Interest Income

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
SAVINGS EARNINGS AMT 12 COMMA YES
EWPEN AMT 12 COMMA YES
SAVINGS BONDS AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
INVEST EXP INT 12 COMMA YES
FOREIGN TAX PAID AMT 12 COMMA YES
FOREIGN COUNTRY POSSESSN 39 COMMA NO
TAX EXEMPT INT AMT 12 COMMA YES
PRIVATE ACTIV BOND INT AMT 12 COMMA YES
MARKET DISC AMT 12 COMMA YES
BOND PREM AMT 12 COMMA YES
FATCA FILING IND 1 COMMA NO
BOND PREM TREAS OBLIG AMT 12 COMMA YES
BOND PREM TAX EXMPT AMT 12 COMMA YES
CUSIP NUMBER 1099INT 13 COMMA NO
 

Form 1099-K, Payment Card and Third Party Network Transactions

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
PSE EFP IND 01 COMMA NO
PAYMENT CARD THRD PRTY IND 01 COMMA NO
CARD THRD PRTY PAY GRSS AMT 12 COMMA YES
CARD NOT PRESENT TRANS AMT 12 COMMA YES
MERCHANT CATEGORY CODE 02 COMMA NO
NUM OF TRANS 12 COMMA YES
INCOME TAX WITHHELD AMT 12 COMMA YES
JANUARY AMT 12 COMMA NO
FEBRUARY AMT 12 COMMA NO
MARCH AMT 12 COMMA NO
APRIL AMT 12 COMMA NO
MAY AMT 12 COMMA NO
JUNE AMT 12 COMMA NO
JULY AMT 12 COMMA NO
AUGUST AMT 12 COMMA NO
SEPTEMBER AMT 12 COMMA NO
OCTOBER AMT 12 COMMA NO
NOVEMBER AMT 12 COMMA NO
DECEMBER AMT 12 COMMA NO
 

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
GROSS LTC BENEFITS 12 COMMA YES
ACC BENEFITS PD 12 COMMA YES
PER DIEM IND 01 COMMA NO
LTC SSN 12 COMMA YES
INSURED NAME 39 COMMA YES
ILL IND 01 COMMA NO
DATE LTC 08 COMMA YES
 

Form 1099-MISC, Miscellaneous Income

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
RENTS AMT 12 COMMA YES
ROYALTIES AMT 12 COMMA YES
OTHER INCOME 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
ACTUAL FISHING INCOME AMT 12 COMMA YES
MEDICAL PAYMENT AMT 12 COMMA YES
NONEMPLOYEE COMPENSATION 12 COMMA YES
SUBSTITUTE PAYMENTS AMT 12 COMMA YES
DIRECT SALES INDICATOR 12 COMMA NO
CROP INSURANCE PROCEEDS 12 COMMA YES
FATCA FILING IND 1 COMMA NO
EXCESS GOLDEN PARACHUTE AMT 12 COMMA YES
GROSS PROCEEDS PAID AMT 12 COMMA YES
SECT 409A DEFER AMT 12 COMMA YES
SECT 409A INCOME AMT 12 COMMA YES
 

Form 1099-OID, Original Issue Discount

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
ORIGINAL ISSUE DISCOUNT AMT 12 COMMA YES
OTHER PERIODIC INTEREST AMT 12 COMMA YES
EWPEN AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
MARKET DISC AMT 12 COMMA YES
ACQUISITION PREM AMT 12 COMMA YES
PROPERTY DES 12 COMMA NO
TREAS OBLIG 12 COMMA YES
FATCA FILING IND 1 COMMA NO
INVEST EXP OID 12 COMMA YES
BOND PREM AMT 12 COMMA YES
TAX-EXEMPT-OID 12 COMMA YES
 

Form 1099-PATR, Taxable Distributions Received From Cooperatives

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
PATRON DIVIDENDS AMT 12 COMMA YES
NON PATRON DISTRIBUTIONS AMT 12 COMMA YES
RETAIN ALLOCATIONS AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
REDEMPTION AMT 12 COMMA YES
DED QUAL ACTIVITIES AMT 12 COMMA YES
INVEST CREDIT AMT 12 COMMA YES
WORK OPPOR CREDIT AMT 12 COMMA YES
PATRON AMT 12 COMMA YES
OTHER CREDIT DED AMT 12 COMMA YES
 

Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530)

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
GROSS DISTRIB AMT 12 COMMA YES
EARNINGS AMT 12 COMMA YES
BASIS AMT 12 COMMA YES
TRUSTEE TO TRUSTEE IND 01 COMMA NO
PRIVATE OR STATE IND 01 COMMA NO
DESIGNATED BENEFIC IND 01 COMMA NO
 

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
GROSS DISTRIBUTIONS 12 COMMA YES
TAX AMOUNT 12 COMMA YES
TAX AMT NOT DET IND 01 COMMA NO
CAPITAL GAIN ELECTION 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
NET UNREAL APP EMP SEC AMT 12 COMMA YES
CATEGORY OF DISTRIBUTION 02 COMMA YES
IRA SEP INDICATOR 01 COMMA NO
ALLOC IRR 5 YEARS AMT 12 COMMA NO
1ST CONTRIB ROTH YEAR 04 COMMA NO
FATCA FILING IND 01 COMMA NO
 

Form 1099-S, Proceeds From Real Estate Transaction

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DATE OF CLOSING 08 COMMA NO
GROSS PROCEEDS 12 COMMA YES
ESTATE DESCRIPTION 39 COMMA NO
TRANSFER INDICATOR 01 COMMA NO
FOREIGN-IND 01 COMMA NO
REAL-ESTATE-TAX-AMT 12 COMMA YES
 

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
GROSS DISTRIB MSA 12 COMMA YES
EARNINGS CONTRIB MSA 12 COMMA YES
DISTRIB CODE MSA 01 COMMA NO
FMV 12 COMMA YES
MEDI CHOICE IND MSA 01 COMMA NO
 

Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b)

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DATE GRANTED 8 COMMA YES
DATE OPTION EXERCISE 08 COMMA YES
EXER PRICE PER SHARE AMT 12 COMMA YES
FMV SHARE ON EXER DT AMT 12 COMMA YES
NUMBER SHARES TRANSFERRED 12 COMMA YES
STOCK TRANSFERRED DESCRIP 39 COMMA YES
 

Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
DATE GRANTED TRANSFEROR 12 COMMA YES
DATE OPT EXER TRANSFEROR 12 COMMA YES
FMV SHARE GRANT DT AMT 12 COMMA YES
FMV SHARE EXER DT AMT 12 COMMA YES
EXER PRICE PER SHARE AMT 12 COMMA YES
NUMBER SHARES TRANS 12 COMMA YES
DATE LEGAL TITLE TRANS 08 COMMA YES
EXER SHR PRICE DT GRNTD AMT 12 COMMA NO
 

Form 5498, IRA Contribution Information

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
IRA CONTRIBUTIONS 12 COMMA YES
ROLLOVER CONTRIBUTIONS 12 COMMA YES
ROTH CONVERSION 12 COMMA YES
RECHAR CONTRIB AMT 12 COMMA YES
FAIR MARKET VALUE 12 COMMA YES
LIFE INSURANCE COSTS 12 COMMA YES
MULTI ENTRIES IND 01 COMMA NO
SEP CONTRIB 5498 12 COMMA YES
SIMPLE 5498 12 COMMA YES
ROTH IRA 12 COMMA YES
REQ MIN DISTRIB IND 12 COMMA YES
RMD DATE 12 COMMA YES
RMD AMOUNT 12 COMMA YES
POST CONTRIB AMT 12 COMMA YES
YEAR 5498 04 COMMA NO
REASON CODE 12 COMMA YES
REPAYMENT AMT 12 COMMA YES
REPAYMENT CODE 12 COMMA YES
FMV AMT 12 COMMA YES
FMV CODE 2 COMMA YES
 

Form 5498-ESA, Coverdell ESA Contribution Information

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
COVERDELL ESA CONTRIB AMT 12 COMMA YES
ROLLOVER CONTRIB AMT 12 COMMA YES
 

Form 5498-SA, HSA, Archer, or Medicare Advantage MSA Information

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
MSA CONTRIB 5498 12 COMMA YES
TOT MSA CONTRIB 12 COMMA YES
TOT 5498MSA CONTRIB 12 COMMA YES
MSA ROLLOVER 12 COMMA YES
MARKET VALUE 12 COMMA YES
MEDI CHOICE IND 01 COMMA NO
 

Form W2-G, Certain Gambling Winnings

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
GROSS WINNINGS AMT 12 COMMA YES
DATE WON 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
ADDITIONAL WINNINGS AMT 12 COMMA YES
 

Form 1041 Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, etc.

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
INTEREST AMT 12 COMMA YES
DIVIDENDS AMT 12 COMMA YES
NET SHORT TERM CAP GAIN 12 COMMA YES
NET LONG TERM CAP GAIN 12 COMMA YES
OTHER PORTFOLIO INC AMT 12 COMMA, # YES
ORDINARY BUS INC AMT 12 COMMA YES
RENT REAL INC AMT 12 COMMA, # YES
OTHER RENT INC AMT 12 COMMA YES
OTHER INFO IND 12 COMMA YES
OTHER INFO AMT 12 COMMA YES
BEG-TAXPR 06 COMMA NO
END-TAXPR 06 COMMA NO
 

Form 1065 Schedule K-1, Partner's Share of Income, Deductions, Credits, etc.

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
CKBX 01 COMMA NO
PARTNERS SHARE BEG PRCNTG 12 COMMA YES
PARTNERS SHARE END PRCNTG 12 COMMA YES
ORDINARY INCOME AMT 12 COMMA, # YES
REAL ESTATE RENTAL AMT 12 COMMA, # YES
GUARANTEED PYMNTS AMT 12 COMMA, # YES
INTEREST AMT 12 COMMA YES
DIVIDENDS AMT 12 COMMA YES
ROYALTIES AMT 12 COMMA YES
NET SHORT TERM CAP GAIN 12 COMMA, # YES
NET LONG TERM CAP GAIN 12 COMMA YES
SEC 179 EXP DED 1065 12 COMMA YES
BEG-TAXPR 06 COMMA NO
END-TAXPR 06 COMMA NO
 

Form 1120S Schedule K-1, Shareholder's Share of Income, Deduction, Credits, etc.

SECTION 06
FIELD NAME
MAX CHAR DELIMIT IND REQUIRED
ORDINARY INCOME AMT 12 COMMA, # YES
REAL ESTATE RENTAL AMT 12 COMMA, # YES
OTHER RENTAL AMT 12 COMMA, # YES
INTEREST AMT 12 COMMA YES
DIVIDEND AMT 12 COMMA YES
ROYALTIES AMT 12 COMMA YES
NET SHORT TERM GAIN/LOSS 12 COMMA, # YES
NET LONG TERM GAIN/LOSS 12 COMMA YES
SEC 179 EXP DED 1120S 12 COMMA YES
OTHER CREDITS IND 12 COMMA YES
OTHER CREDITS 12 COMMA YES
BEG-TAXPR 06 COMMA NO
END-TAXPR 06 COMMA NO