3.42.9 Filing Information Returns Electronically (FIRE)

Manual Transmittal

December 02, 2016

Purpose

(1) This transmits revised IRM 3.42.9, Electronic Tax Administration, Filing Information Returns Electronically (FIRE).

Material Changes

(1) IRM 3.42.9.1, Technical Services Operation (TSO) Overview - Removed reference to answering tax law inquiries in (3).

(2) IRM 3.42.9.1.1, Definitions and Forms - Expanded the definition of transmitter.

(3) IRM 3.42.9.2.1, Taxpayer Advocate Service (TAS) - In (5), removed requirement to check TAS box on Accounts Management Services (AMS) and referral to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

(4) IRM 3.42.9.2.2, Office of Disclosure - Revised referral in (8) to Privacy & Disclosure Virtual Library.

(5) IRM 3.42.9.2.3, Identity Protection and Incident Management - IPU 16U0147 issued 01-25-2016. Placed a link in (4) to Accounts Management (AM) Identity Theft Resource Page.

(6) IRM 3.42.9.2.3, Identity Protection and Incident Management - IPU 16U0477 issued 03-08-2016. Removed reference to AM Identity Theft Resource Page in (4) and added two IRM references for Identify Theft Indicators.

(7) IRM 3.42.9.3, TSO Authentication and Authorization Guidelines - IPU 16U1119 issued 06-23-2016. Revised (4) to state assistors are required to use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that does not require them to provide account specific information.

(8) IRM 3.42.9.3, TSO Authentication and Authorization Guidelines - In (4) inserted link to EPSS Authentication and Authorization Job Aid and EPSS Portal.

(9) IRM 3.42.9.3.1, Authentication/Authorization for FIRE Password Problems and Resetting Passwords and PINs - IPU 16U1016 issued 06-02-2016. Revised subsection title to include FIRE.

(10) IRM 3.42.9.3.1, Authentication/Authorization for FIRE Password Problems and Resetting Passwords and PINs - In (1), removed the use of Profile screen to authenticate. Added (2) procedure to create a new FIRE account when the required probes cannot be obtained and verified.

(11) IRM 3.42.9.3.2, Authentication/Authorization for FIRE User ID Problems - IPU 16U1016 issued 06-02-2016. Revised subsection title to include FIRE.

(12) IRM 3.42.9.3.2, Authentication/Authorization for FIRE User ID Problems - In (1) removed the use of Profile screen to authenticate and removed User ID from the list of required probes. Added (2) procedure to create a new FIRE account when the required probes cannot be obtained and verified.

(13) IRM 3.42.9.3.3, Authentication/Authorization for FIRE File Transmission Information - IPU 16U1016 issued 06-02-2016. Revised subsection title to include FIRE.

(14) IRM 3.42.9.3.4, Authentication/Authorization for a FIRE Transmitter Control Code (TCC) Not Received, Forgotten TCC, TCC and Taxpayer Identification Number (TIN) Mismatch Problems, and TCC Letters - IPU 16U0477 issued 03-08-2016. Revised title to include TCC Not Received. In (1) added requirement to perform high risk authentication. Revised (3) to include two additional probes (high risk) and revised note to verify a total of three additional items to meet high risk when address cannot be verified.

(15) IRM 3.42.9.3.4, Authentication/Authorization for a FIRE TCC Not Received, Forgotten TCC, TCC and TIN Mismatch Problems, and TCC Letters - IPU 16U1016 issued 06-02-2016. Revised subsection title to include FIRE. Revised (3) note to obtain and verify a total of two additional probes to satisfy high risk authentication for address not verified.

(16) IRM 3.42.9.3.6, Authentication/Authorization for Account Information - IPU 16U0477 issued 03-08-2016. In (1) added TCC inquiries to bullet list. Added note under Figure 3.42.9-1 to document high risk authentication for TCC inquiries.

(17) IRM 3.42.9.3.6, Authentication/Authorization for Account Information - IPU 16U1016 issued 06-02-2016. Expanded (2) Figure 3.42.9-1 to include authentication for the Individual. Revised (4) note to obtain and verify a total of 2 additional probes for address not verified.

(18) IRM 3.42.9.3.6, Authentication/Authorization for Account Information - Revised chart under (2) to include probes for Exempt/Church, Government, and Trust.

(19) IRM 3.42.9.3.9, Disclosure Cross-References - IPU 16U1119 issued 06-23-2016. In (1) updated last bullet to IRM 21.2.1.59, Secure Access eAuthentication.

(20) IRM 3.42.9.5, Communications - IPU 16U1119 issued 06-23-2016. In (2) updated reference to IRM 21.3.11.4.3, EPSS Communications.

(21) IRM 3.42.9.6, Contacting the Customer - Outgoing Calls - IPU 16U1119 issued 06-23-2016. In (2) revised first bullet to make one attempt per business day during the next three business days.

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(23) IRM 3.42.9.8.2, Receipt and Initial Review of Paper Form 4419 - IPU 16U1119 issued 06-23-2016. Removed Form 4419 revision date from (1) first bullet.

(24) IRM 3.42.9.8.4, Processing Paper Form 4419, Application for Filing Information Returns Electronically - In (3), removed location of Advanced User Options. Revised (8) to Media Type (Paper).

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(28) IRM 3.42.9.8.7, Revised Form 4419 - In (3) removed requirement to issue Letter 5577 from desktop.

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(30) IRM 3.42.9.8.9, Revocation of Transmitter Control Code (TCC) - Updated location of folder on TSO shared drive.

(31) IRM 3.42.9.9.2, Test Files - In (1) revised to state FIRE Production System.

(32) IRM 3.42.9.9.3, FIRE User ID or Password Problem - Revised title of subsection. Expanded (1)(c) to research by PIN.

(33) IRM 3.42.9.9.5, Resolving Transmitter Control Code (TCC) Inquiries - IPU 16U0477 issued 03-08-2016. New subsection to consolidate subsections related to TCC inquiries.

(34) IRM 3.42.9.9.5.1, TCC Not Received - IPU 16U0477 issued 03-08-2016. New subsection to respond to customer inquiries on the status of Form 4419 submitted.

(35) IRM 3.42.9.9.5.1, TCC Not Received - IPU 16U1016 issued 06-02-2016. Added two bullets under (5) to respond to date correspondence was issued. Added (6) stating if it is within two calendar weeks of the transmitted return's due date, provide the TCC assigned to the business to an authorized caller.

(36) IRM 3.42.9.9.5.2, TCC and TIN Mismatch Problems - IPU 16U0477 issued 03-08-2016. Moved from IRM 3.42.9.9.5. Revised title to include Problems. Added (1) to perform high risk authentication.

(37) IRM 3.42.9.9.5.2, TCC and TIN Mismatch Problems - IPU 16U1016 issued 06-02-2016. Revised (2) to issue Letter 5384 to a business with multiple EINs. Revised (2) second bullet to perfect minor changes to the name.

(38) IRM 3.42.9.9.5.3, Forgotten TCC - IPU 16U0477 issued 03-08-2016. Moved from IRM 3.42.9.9.6. Revised title. Added (1) to perform high risk authentication.

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(40) IRM 3.42.9.12, Information Returns Extension Request Processing - IPU 16UO147 issued 01-25-2016. Added a note stating due to the extended due date for 2015 ACA forms, extension procedures outlined in IRM 3.42.9.12 do not apply to 2015 ACA forms.

(41) IRM 3.42.9.12, Information Returns Extension Request Processing - IPU 16U1119 issued 06-23-2016. In (1) removed the note to follow local procedures for 2015 ACA.

(42) IRM 3.42.9.12, Information Returns Extension Request Processing - Added a bullet under (1) for non-automatic 30-day extension and added a note stating recipient, non-automatic and additional 30-day extension requests must be submitted on paper.

(43) IRM 3.42.9.12.1, Reporting Requirements - IPU 16U1119 issued 06-23-2016. In (2) updated the table to reflect new due dates for Forms 1099-MISC box 7 checked for NEC and W-2 to January 31st. Also revised due date for Form 8027 to February 28. Added a note under (3) stating new due dates are January 31st, effective tax year 2016, filed in 2017, and applies to paper and electronic filed returns.

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(45) IRM 3.42.9.12.3, Extension of Time for Recipient Copies of Information Returns - Electronic File - IPU 16U1119 issued 06-23-2016. Deleted subsection. Subsequent subsections have been renumbered.

(46) IRM 3.42.9.12.3, 30-day Extension to File Information Returns - Paper Inventory - In (1) added referral to IRM 3.42.9.12.4, 30-day Extension to File Form W-2. Inserted new (2) listing required information and new (4) listing required correspondence. Deleted (5) and included letter information in (4). Renumbered subsequent parens. In (5) removed reference to 2015. In (5) and (6), expanded letter type to include Incomplete.

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(48) IRM 3.42.9.12.5, Terminating a Business Extension Requests for Form W-2 - New tridoc documenting guidelines to process extension requests for a terminated business. Subsequent subsections have been renumbered.

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(50) IRM 3.42.9.12.8, Additional Extension of Time to File Information Returns - Electronic Requests - Deleted tridoc. Subsequent subsections have been renumbered.

(51) IRM 3.42.9.12.9, Processing Fill-In Form 8809, Application for Extension of Time to File Information Returns - Rearranged parens within subsection and placed information in (2) bullets. Subsequent parens were renumbered.

(52) IRM 3.42.9.14.4, Backup Withholding Recreate Notification Request - Revised (4) to add Integrated Document Solutions Enterprise for IDSE.

(53) IRM 3.42.9.15, Penalty Dispute Research - IPU 16U0147 issued 01-25-2016. Deleted subsection. Subsequent subsections have been renumbered.

(54) IRM 3.42.9.15.1, Notice 972CG Documentation Procedures - In (9), added definition of MOB/MOS - Mainframe Operation Branch/Mainframe Operating System. Added (10) stating procedure for lead computer operator in MOB/MOS to burn all CD/DVDs.

(55) IRM 3.42.9.16.1, Processing Underreporter Inquiries - In (3), added the title to KM000897, Underreporter Notices CP2000.

(56) IRM 3.42.9.17.1, Checking the File Status of a File Submission - Added a note under (4) stating to enter 530=1 to close the file.

(57) IRM 3.42.9.18.6, MAG-86-41 Duplicate TCC Shipment for Electronic Files - Revised (1)(l) to Payee Count. Replaced call with contact in (5)(11)(14).

(58) IRM 3.42.9.18.7, MAG 33-42 Duplicates Questioned for Electronic Files - Revised (1)(b) to state Payee Count

(59) IRM 3.42.9.19.4.1, Procedures for Misdirected Remittances - IPU 16U1016 issued 06-02-2016. Revised (1) to report inadvertent unauthorized disclosures using PII Incident Reporting Form.

(60) IRM 3.42.9.20, Questionable Data Research - Created a new section to house topics in relation to questionable files. Moved subsections pertaining to questionable files to this section.

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(63) IRM 3.42.9.22.3, IRP Homepage Letters - Expanded bullet list to include Letter 5258, Letter 5388, and Letter 5389.

(64) IRM 3.42.9.23, Affordable Care Act (ACA) Electronic Filing - Revised (4) note to refer to ACA solution for resolution.

(65) IRM 3.42.9.23.1, ACA Authentication and Authorization (AA) Guidelines - New subsection to house AA Guidelines. Moved subsections pertaining to ACA AA to this section. Renumbered remaining subsections. In (3) added ACA Application for TCC and AMC for system research.

(66) IRM 3.42.9.23.1.1, Authentication/Authorization for E-Services - Revised subsection title to include Authentication/Authorization. Removed (1)(2) from referral to IRM 3.42.7.13.4.3.

(67) IRM 3.42.9.23.1.2, Authentication/Authorization for an ACA TCC Inquiry - IPU 16U1016 issued 06-02-2016. Moved Note located under (2) to (1). Added a new note under (2) stating to obtain and verify two additional authentication probes when the company name the customer provides differs from our records. Revised procedures in (3) to state when the caller is not the Responsible Official or Contact to follow Authentication/Authorization for Account Information or Third Party. Added a note under (3) to authenticate the caller before advising there is no ACA application on file.

(68) IRM 3.42.9.23.1.3, Authentication/Authorization for ACA AATS Testing Including Communication - IPU 16U1016 issued 06-02-2016. Revised first bullet in (1) to replace TIN with SSN.

(69) IRM 3.42.9.23.1.4, Authentication/Authorization for ACA Production - In (2), expanded list of status to include Processing and Partially Accepted. Under second bullet, expanded to include Doing Business As name if applicable.

(70) IRM 3.42.9.23.2, Overview of the ACA Application for Transmitter Control Code (TCC) - IPU 16U1119 issued 06-23-2016. Revised row in table for TCC Dropped to state TCC has been dropped because of 2 years of inactivity and the waiting period has been exceeded.

(71) IRM 3.42.9.23.2, Overview of the ACA Application for Transmitter Control Code (TCC) - Revised definitions located in (5) If and Then table and added definition for Application Dropped. Added (6) stating the time frame to process an ACA application is 45 days. Renumbered subsequent parens. Removed Processing Year 2015 from Publication 5165 title in (8).

(72) IRM 3.42.9.23.2.1, Form 4423, Application for Filing Affordable Care Act (ACA) Information Returns - IPU 16U1119 issued 06-23-2016. New subsection for guidelines and procedures for a foreign entity without and EIN to file ACA returns.

(73) IRM 3.42.9.23.2.1, Form 4423, Application for Filing Affordable Care Act (ACA) - In (2) added procedures to follow e-services solutions. Deleted (3) and renumbered subsequent parens.

(74) IRM 3.42.9.23.4, Affordable Care Act (ACA) Information Returns (AIR) Management Console (AMC) - In (3) added Partially Accepted status. In (4) first bullet added Partially Accepted status.

(75) IRM 3.42.9.23.5, ACA Assurance Software Testing and Communication Testing - Moved information in (1) and placed in (2) and (3). Renumbered subsequent parens. In (3) added Publication 5258 to bullet list. Removed note under (4) stating effective November 1, 2015, a SWD will be allowed to create software packages for more than one year. In (7), added procedures to address the status, Processing and Partially Accepted.

(76) IRM 3.42.9.23.6, ACA Assurance Testing (AATS) Software Developer - Expanded (1) to state Software Developers do not have to apply for a new TCC and software package information must be updated annually. Expanded (2) to state Software IDs will be assigned for each tax year after the SWD updates their Software Developer Package List within the ACA Application for TCC. Added a note under (7) with procedure to update Transmitter/Issuer Form T/P indicators from Test to Production. Added new (8) providing the time frame of up to 48 hours for the system to update before production returns can be accepted and transmitter may receive an error stating the TCC is not valid. Renumber subsequent parens accordingly.

(77) IRM 3.42.9.23.7, Communication Testing - In (2) and (3) added Partially Accepted status. Revised time frame to up to 48 hours in (4).

(78) IRM 3.42.9.23.8, ACA Production Inquiries - Added (2) to refer customers to ACA web page information.

(79) Exhibit 3.42.9-1, Acronyms - Added TPT - Trading Partner Test.

(80) Exhibit 3.42.9-3, Unpostable DOC Codes for Waivers (Transaction Code 490) - Added Doc Code 74 for Form 1098-Q.

Effect on Other Documents

IRM 3.42.9, Filing Information Returns Electronically (FIRE), dated January 4, 2016 (effective January 1, 2016) is superseded. This IRM incorporates the following IRM Procedural Updates: 16U0147 issued 01/25/2016, 16U0477 issued 03/08/2016, 16U1016 issued 06-02-2016, 16U1119 issued 06-23-2016, and 16U1666 issued 11/16/2016.

Audience

The primary audience is Electronic Products and Services Support, Technical Services Operation, Martinsburg, West Virginia employees.

Effective Date

(01-01-2017)

Related Resources

This IRM should be used in conjunction with IRM 3.42.7, EPSS Help Desk Support, and IRM 21.3.11, Information Returns Reporting Procedures, which provide policies and procedures for Technical Services Operation (TSO) employees and other users.

Patricia LaPosta
Director, Electronic Products and Services Support
Wage and Investment Division

Technical Services Operation (TSO) Overview

  1. Technical Services Operation (TSO) serves as a focal point for electronic processing related to the Information Reporting Program (IRP). TSO coordinates, develops, maintains, and controls operational aspects of IRP where businesses, financial institutions, and federal, state, and local governments submit information returns electronically through the Filing Information Returns Electronically (FIRE) System.

  2. TSO personnel determine compatibility of electronic submissions and program specifications through the review and analysis of data supplied by the filer. Processing failures are resolved through communication with filers and transmitters.

  3. TSO Customer Service Section (CSS) handles inquiries (telephone and email) from the payer/employer community in relation to the preparation and submission of information returns (paper and electronic).

  4. TSO is responsible for preserving the privacy and security of taxpayer data received through the FIRE System. All employees must be aware of all requirements pertaining to transmitter/filer and taxpayer data as described in IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

  5. TSO consists of six sections:

    • Customer Service Section 1 (CSS 1)

    • Customer Service Section 2 (CSS 2)

    • Customer Service Section 3 (CSS 3)

    • Filing Information Returns Electronically (FIRE) Support (FS)

    • Information Filing Support (IFS)

    • Products and Services Support (PSS)

Definitions and Forms

  1. The following definitions are utilized in IRM 3.42.9:

    • Filer - Any payer or transmitter submitting information returns to the Internal Revenue Service (IRS).

    • Issuer - Files their own Affordable Care Act (ACA) Information Return.

    • Transmitter - Sends electronic information return data directly to the IRS on behalf of a business or individual.

    • Software Developer - Writes origination or transmission software according to IRS specifications.

    • Responsible Official - Individual with responsibility for and authority over the electronic filing of ACA Information Returns operation at the firm or organization location.

    • Affordable Care Act Information Return (AIR) System - Receives electronically filed ACA information returns/forms.

    • ACA Application for Transmitter Control Code (TCC) - Application allows the user to request participation in electronic filing of ACA information returns.

    • Receipt ID - An identifier associated with a transmission. The transmitter uses the Receipt ID to retrieve the processing status of the transmission from AIR.

    • Withholding Agent - Any person, U.S. or foreign, that has control, receipt, or custody of an amount subject to withholding or who can disburse or make payments subject to withholding.

    • Run Identification Key - A combination of tax year, cycle, campus code, and job number.

    • Open Database Connectivity - Refers to the driver on the IRP processing system.

  2. TSO references the following forms:

    • Form 1094-B, Transmittal of Health Coverage Information Returns

    • Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

    • Form 1095-B, Health Insurance Coverage

    • Form 1095-C, Employer Provided Health Insurance Offer and Coverage

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098 series

    • Form 1099 series

    • Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

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

    • Form W-2 series

    • Form W-2G, Certain Gambling Winnings

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

    • Form 5498 series

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8596, Information Return for Federal Contracts

    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

Impact on Other IRS Offices

  1. Employees should be aware of the policies and procedures of other IRS offices that impact TSO. Some of the offices are described in this section.

Taxpayer Advocate Service (TAS)

  1. This section describes actions to determine if a contact should be referred to the Taxpayer Advocate Service. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

  2. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria includes economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for additional information.

  3. While the IRS is continually working to serve customers in a quality manner, some taxpayers have difficulty getting solutions to their problems or receiving timely and appropriate responses to their inquiries. Congress established the Office of the Taxpayer Advocate, which is under the direction of the National Taxpayer Advocate to assist taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The case advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  4. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide for TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

    Note:

    Case criteria is not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

  5. Refer taxpayers to TAS when criteria is met and the taxpayer's issue cannot be resolved on the same day. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The definition of "same day" is within 24 hours. "Same Day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer the cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Provide the taxpayer with the number for the NTA toll-free intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

  6. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  7. The following types of cases should NOT be referred to TAS:

    • Cases where the taxpayer's complaint or inquiry only questions the constitutionality of the tax system; or

    • Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal tax returns or paying federal taxes.

  8. Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using Form 911,Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). Refer to IRM 13.1.7.2, TAS Case Criteria, for more information on appropriate referrals to TAS.

Office of Disclosure

  1. The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and Disclosure of Returns and Return Information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records including information returns are properly safeguarded and disclosed only as provided by law.

  2. TSO employees are required to take measures to prevent the unauthorized disclosure of prohibited information. When providing information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking to on the telephone. Follow Disclosure guidelines in IRM 3.42.9.3, TSO Authentication and Authorization Guidelines.

  3. Answering machines and voice mail are frequently used when communicating with taxpayers, tax preparers, representatives, transmitters, filers, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Guidelines for leaving information on answering machines or voice mail may be found in IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail.

  4. Governmental Liaison, Disclosure and Safeguards has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC § 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 11.3.2.6.2, Use of Cell Phones and Cordless Devices.

  5. Faxing of tax information and information return data to other IRS offices is permitted consistent with existing internal rules. See IRM 11.3.1.11, Facsimile Transmission of Tax Information, for guidance in faxing information to taxpayers and their authorized representatives.

  6. Employees may not use email to transmit SBU data unless they use IRS Secure Messaging system. SBU data may not be sent outside of the IRS, including to other government agencies, taxpayers, transmitters, filers or their representatives. See IRM 11.3.1.14.2, Electronic Mail and Secure Messaging, for general rules for email and Secure Messaging.

  7. Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

  8. Employees must report an inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset, within one hour by filling out the appropriate form located on the Privacy & Disclosure Virtual Library at https://organization.ds.irsnet.gov/sites/vldp/default.aspx.

Identity Protection and Incident Management

  1. The organizational title for Privacy, Information Protection & Data Security (PIPDS) has been changed to Privacy, Governmental Liaison and Disclosure (PGLD). PGLD works with business units to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles and governance policy. Identity theft is a serious crime where someone obtains personal or financial information for personal gain. That information can include but is not limited to Social Security Numbers, birth dates, addresses, bank account information, and even tax records including information returns.

  2. If you receive a call from a taxpayer, transmitter, or filer who has received a suspicious, bogus, or phishing email claiming to be from the IRS, advise the taxpayer, transmitter, or filer to ("Forward" ) the email to the electronic mailbox: phishing@irs.gov. The IRS does not initiate taxpayer communications through email. For example, the IRS:

    • Does not request detailed personal information through email.

    • Does not send email requesting a personal identification number (PIN), password or similar access information for credit/debit cards, banks or other financial accounts.

  3. Refer to IRM 21.1.3.23,Scams (Phishing) and Fraudulent Schemes, for additional guidance. Additional reference material is located at http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx.

  4. The office of PGLD works with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data including transmitter/filer information return data from identity theft and from disclosure due to loss or unauthorized access. Refer to IRM 10.5.4.5.1, IRS Data Loss Tracking Indicator - Development and Implementation, and IRM 25.23.2.16, Tracking and Reporting Identity Theft Cases - Identity Theft Indicators, for additional information.

  5. If a taxpayer has previously been in contact with the IRS and has not achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 1-800-908-4490.

TSO Authentication and Authorization Guidelines

  1. Ensure the customer is entitled to receive requested information. The customer must pass authentication. Additionally, the customer must be authorized to receive the information requested.

    Note:

    Customers requesting general information (i.e., not account specific) do not require authentication. For example: "How do I apply for a TCC?" or, "Do I need to submit a test file?" If, in the course of the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.

  2. Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to Government Liaison, Disclosure and Safeguards, website for additional information.

  3. Research the appropriate system to authenticate the customer. (e.g., IRP Homepage, FIRE CSR or Integrated Data Retrieval System (IDRS)).

  4. Assistors are required to use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that does not require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on the SERP EPSS Portal and linked within EHSS.

Authentication/Authorization for FIRE Password Problems and Resetting Passwords and PINs

  1. The required authentication/authorization probes for an inquiry relating to password problems and resetting passwords and PINs are listed below. Obtain and verify the probes using the FIRE CSR Pword screen.

    • User ID

    • Company Name

    • Address

    • Contact Name

    Note:

    The caller may not be the contact listed on FIRE CSR Pword screen.

    Note:

    You must obtain the User ID and company name from the customer and verify the information provided is an exact match with the account information from FIRE CSR Pword screen. If the customer is unable to verify the address or contact name, you must obtain and verify two additional probes from FIRE CSR Pword screen.

  2. If the required probes cannot be obtained and verified, advise the caller to create a new FIRE account.

Authentication/Authorization for FIRE User ID Problems

  1. The required authentication/authorization probes for User ID problems are listed below. Obtain and verify the probes using the FIRE CSR Pword screen.

    • PIN

    • Business Name

    • Business Address

    • Contact name listed on FIRE CSR account

    Note:

    You must obtain the PIN or User ID and business name from the customer and verify the information provided is an exact match with the account information from the FIRE CSR Pword screen. If the customer is unable to verify the address or contact name, you must obtain and verify two additional probes from the FIRE CSR Pword screen.

  2. If the required probes cannot be obtained and verified, advise the caller to create a new FIRE account.

Authentication/Authorization for FIRE File Transmission Information

  1. The required authentication/authorization probes for viewing files on the 3.4 mainframe and providing file transmission information including status of a file, reason for a file rejecting, error conditions, and making a good file bad are:

    • EIN

    • TCC

    • Business Name

    • Customer's position with the company

    Note:

    You must obtain the EIN and business name from the customer and verify the information provided is an exact match with the account information. If you need to look at a file and provide specific field information, refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information, or IRM 3.42.9.3.7, Third Party Authorization.

Authentication/Authorization for a FIRE TCC Not Received, Forgotten TCC, TCC and Taxpayer Identification Number (TIN) Mismatch Problems, and TCC Letters

  1. Perform high risk authentication. Obtain and verify two additional items. Refer to IRM 3.42.9.3.8, Additional Authentication.

  2. Verify the customer is able to perform authentication for one of the following roles:

    • Contact listed on Form 4419. Obtain and verify probes listed in (2) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information.

    • Authorized Third Party. Refer to IRM 3.42.9.3.7.1, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization.

    • Oral Disclosure Consent. Refer to IRM 3.42.9.3.7.2, Oral Disclosure Consent.

  3. If the customer is the contact name listed on Form 4419, perform high risk authentication. The required authentication/authorization probes are:

    • EIN or TCC

    • Business Name

    • Business Address

    • Two additional probes

    Note:

    You must obtain the EIN or TCC and business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication. If the customer is unable to verify the address, obtain and verify a total of two additional probes to satisfy high risk authentication.

Authentication/Authorization for Encryption Code Information

  1. The customer must be:

    • Contact listed on Form 10301, CD/DVD Encryption Code Authorization CP2100/97. Obtain and verify the probes listed in (2) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information.

  2. If the customer is the contact listed on Form 10301, the required authentication/authorization probes for inquiries relating to Encryption Code information are:

    • TIN

    • Business Name

    • Business Address

    • Contact Name listed on Form 10301

    • PIN

    Note:

    You must obtain the TIN and business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8, Additional Authentication.

Authentication/Authorization for Account Information

  1. Authentication and authorization for account information includes the following topics:

    • Specific field information within a file

    • TIN and legal name mismatch

    • Notice information

    • Requesting a copy of a notice (Recreates)

    • TCC Not Received, Forgotten TCC, TCC and TIN Mismatch Problems, and TCC Letters

  2. Follow the authentication/authorization probes per Figure 3.42.9-1 before assisting the customer.

    Figure 3.42.9-1

    Entity Form Filing Requirement Position Relationship TIN (SSN, EIN, ITIN) Name as reported on their tax or information return Address DOB
    Required Authentication Probes
    Individual 1040 Self X X X X
    Sole Proprietor 1040 with Schedule C and/or 941 Self (identified as first name on first name line) X X X
    Single Member LLC 1040 with Schedule C and/or 941 Self (listed as single member) X X X
    Partnership 1065 Partner X X X
    LLC treated as a Partnership 1065 Partner or Member X X X
    Corporation 1120 Officer that can legally bind X X X
    LLC treated as a Corporation 1120 Officer or member that can legally bind X X X
    Exempt/Church 990 and 941 only Officer/legally authorized X X X
    Government 941 only Officer/legally authorized X X X
    Trust 1041 Trustee X X X

    Note:

    Perform High Risk Authentication on FIRE TCC inquiries. Obtain and verify two additional probes. If the customer cannot verify the address, obtain and verify a total of two additional probes. Refer to IRM 3.42.9.3.8,Additional Authentication.

  3. You must obtain the TIN and taxpayer or business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.8,Additional Authentication.

  4. If the customer is an unauthorized third party, refer to:

    • IRM 3.42.9.3.7.1, Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization

    • IRM 3.42.9.3.7.2, Oral Disclosure Consent

  5. Additional information can be found in IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.2.4,Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).

Third Party Authorization

  1. A third party authorization is a signed document and/or an oral statement made by a taxpayer granting specific authorities to a third party. Third party authorizations include:

    • Form 2848, Power of Attorney and Declaration of Representative

    • Form 8821, Tax Information Authorization

    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Oral Disclosure Consent (ODC), a non-written tax information authorization

    • Third Party designee (also known as check-box authority)

Third Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization
  1. When responding to a third party (anyone other than the taxpayer), who indicates a third party authorization is on file, research IDRS. For Power of Attorney (POA) and Tax Information Authorization (TIA), research the Centralized Authorization File (CAF) using Command Code (CC) CFINK before providing any tax account information.

  2. To verify the caller is an authorized third party, obtain and verify the following information:

    • Taxpayer’s Name

    • Taxpayer’s TIN

    • Third Party’s Name (also known as: Rep.#, CAF#)

    • Tax Period in question

    • Tax Form(s)

    Note:

    You must obtain the required probes from the customer and verify the information provided is an exact match with CC CFINK, Form 2848 or Form 8821 information.

  3. If account research does not show the POA/TIA on the CAF, accept an unprocessed paper or faxed copy of a third party authorization as valid and provide immediate assistance. You must perform the same authentication process for a paper or faxed authorization as you would for an authorization already on file. If Form 2848 or Form 8821 are not on file, forward the original unprocessed paper or faxed copy to the appropriate CAF Unit for processing. Forms indicating, Specific Use Not Recorded on CAF, may be destroyed as classified waste.

  4. Form 2848 may be faxed to TSO, authorizing the customer to receive secure account information. Verify Form 2848 is complete with the information listed below:

    • Box 1 - Name, TIN, and address of taxpayer requesting POA

    • Box 2 - Name and address of representative

    • Box 3 - Description of Matter section must clearly describe the type of information authorized to receive

    • Box 4 - Box checked, Specific Use Not Recorded on CAF

    • Box 7 - Signature of person with the authority to execute form per entity type, date, and title

    • Part II - Signature of Representative

  5. Form 8821 may be faxed to TSO, authorizing the customer to receive secure account information. Verify Form 8821 is complete with the information listed below:

    • Box 1 - Name, TIN, and address of taxpayer

    • Box 2 - Name and address of appointee

    • Box 3 - Description of Matter section must clearly describe the type of information authorized to receive

    • Box 4 - Box checked, Specific Uses Not Recorded on CAF

    • Box 7 - Signature of person with the authority to execute the form per entity type, date, and title (valid for 120 days from signature date)

Oral Disclosure Consent
  1. Accept Oral Disclosure Consent (ODC) from a taxpayer authorizing the disclosure of account information to a third party to assist in resolving an account issue. Perform the following actions:

    • Gather sufficient facts underlying the request or consent to determine the nature and extent of the information or assistance requested and the return or return information to be disclosed.

    • Confirm the date, nature and extent of the assistance request.

    • Perform authentication with the person who is in an Authorized Role per Entity Type and confirm the identity of the designee. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information.

  2. ODC cannot be used for the following situations:

    • To request the IRS to systemically issue and mail account transcripts and/or copies of notices, letters or returns to a third party. However, the authorized third party may request copies of information be sent to the address of record.

    • To request for non-tax matter information. (e.g., requests for income verification for student loans, mortgage loans, etc.)

  3. ODC expires after the account issue is closed.

Additional Authentication

  1. For conditions in which additional authentication is warranted, verify two or more additional items from the taxpayer, transmitter on the filer's account or return information:

    • Any name the organization uses to operate or conduct business (i.e., Doing Business As)

    • Filing Requirements

    • Any other verifiable items from the return or account

  2. Verify these items from IDRS or other appropriate systems listed below:

    • IRP Homepage

    • FIRE CSR data

    • ACA Application for TCC

    • Accounts Management Console (AMC)

Disclosure Cross-References

  1. The previous sections are targeted at products and services supported by TSO. However, you should refer to the following IRM sections for complete guidance on Authentication and Authorization.

    • IRM 11.3.2, Disclosure to Persons with a Material Interest

    • IRM 11.3.2.4,Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e)

    • IRM 21.1.3.2, General Disclosure Guidelines

    • IRM 21.1.3.2.1, Disclosure Definition

    • IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures

    • IRM 21.1.3.2.3, Required Taxpayer Authentication

    • IRM 21.1.3.2.4, Additional Taxpayer Authentication

    • IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • IRM 21.1.3.3.1, Third Party Designee Authentication

    • IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)

    • IRM 21.1.3.4, Other Third Party Inquiries

    • IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization

    • IRM 21.1.3.7, Requests from Employees of Business Entities

    • IRM 21.1.3.8, Inquiries From IRS Employees

    • IRM 21.1.3.9, Mailing and Faxing Tax Account Information

    • IRM 21.2.1.59, Secure Access eAuthentication

Customer Contact Procedures

  1. TSO employees use standardized procedures to efficiently provide consistent responses to customers. This section establishes uniform procedures for phone and written responses. Follow procedures in the following references:

    • IRM 21.3.11.6.1, Responding to the Customer

    • IRM 21.3.11.6.2, Referring Customers to Other Areas and Resources

    • IRM 21.3.11.3, Safety and Security

Communications

  1. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. Follow procedures listed in IRM 21.3.11.5, Communications.

  2. Use standardized procedures to efficiently provide consistent responses to customers as identified below:

    • IRM 21.3.11.4.3, Electronic Products and Services Support (EPSS) Communications

    • IRM 21.3.11.5.1, Aspect/Uniphi Connect Agent Desktop (UCAD) Telephone System

    • IRM 21.3.11.5.1.1, Reason Codes for Idle

    • IRM 21.3.11.5.2, Telephone Etiquette

    • IRM 21.3.11.5.2.1, Initial Telephone Greeting

    • IRM 21.3.11.5.3, Customer Complaints and Comments

    • IRM 21.3.11.5.5, Transferring, Elevating and Referring Calls

Contacting the Customer - Outgoing Calls

  1. Although TSO generally receives calls, at times outgoing calls must be made to resolve customer problems. It is recommended that you use the following script when initiating or returning phone calls: "Hello, my name is Mr. Smith of the Internal Revenue Service. My ID number is 1234567890. May I speak with Mr. John Doe?" Verify that the person to whom you are speaking is the right customer, and determine that the person is authorized to receive the information using appropriate disclosure guidelines. Refer to IRM 3.42.9.3, TSO Authentication and Authorization Guidelines.

  2. Occasionally, TSO will be unable to reach the customer to obtain the required information. When this occurs, follow the guidelines below:

    • Make one attempt per business day during the next three business days.

    • Document each attempt in the activity field of an Interaction or Incident.

    • Include the disposition of the attempt. (ring no answer, busy signal, unable to connect, etc.)

    • Close the Interaction or Incident when the issue is resolved.

    • Close the Interaction or Incident when no contact is made after the third business day. Resolve the issue following guidelines within the specific program.

e-help Support System (EHSS)

  1. EHSS is used to provide support to external customers. Contact data for information returns is retrieved from the Transmitter Control Base (TCB) or the appropriate TSO system. As customers contact TSO, assistors are able to access their contact history contained in Interactions. For detailed information about using EHSS, refer to the following references:

    • IRM 3.42.7, EPSS Help Desk Support

    • IRM 3.42.7.4, Introduction to the e-help Support System (EHSS)

    • IRM 21.3.11.8.1, Interaction Creation

    • IRM 21.3.11.8.2, Escalation/Incidents

    • IRM 21.3.11.8.3, Email System

    • IRM 21.3.11.8.3.1, Responding to Email Inquiries

Form 4419, Application for Filing Information Returns Electronically (FIRE)

  1. Form 4419 is submitted by payers and/or transmitters to:

    • Request a Transmitter Control Code (TCC) used to transmit information returns through the Filing Information Returns Electronically (FIRE) System. Form 4419 can be submitted online at https://fire.irs.gov or by paper form.

    • Revise TCC account information by submitting a paper form.

  2. Assign one alphanumeric TCC to each of the following groups of forms:

    • Form 1097, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, and Form W-2G

    • Form 1042-S

    • Form 8027

    • Form 8955-SSA

Form 4419, Application for Filing Information Returns Electronically (FIRE), Assignment of an Extension of Time (EOT) TCC

  1. Form 4419 may be submitted to request a Transmitter Control Code (TCC) solely for filing Form 8809, Application for Extension of Time To File Information Returns, electronically by checking Box 6. An EOT TCC is rarely necessary as most transmitters have a TCC. A TCC is not necessary to submit an extension using the fill-in option.

  2. Verify Form 4419 contains required information and review for Questionable Criteria. Refer to IRM 3.42.9.8.2, Receipt and Initial Review of Paper Form 4419.

  3. Use EHSS to batch and control Form 4419 requests for EOT. Open an Incident to FS leads.

  4. FS will process the application and assign a TCC beginning with "88."

Receipt and Initial Review of Paper Form 4419

  1. Verify Form 4419 contains the required information listed below:

    • Verify Form 4419 is the current revision.

    • If the revised box is checked, a TCC is provided.

    • Research EUP/eserv-appl-e-file application. If the business has submitted an e-file application, verification of Block 1 Legal Name (associated with EIN) has been established.

    • Block 1 Legal Name (associated with EIN in Block 2) - Research IDRS using CC INOLES. Verify Legal Name/EIN provided matches our records. If the name doesn't match, apply the following Proximal Match Criteria on the name control:
      Proximal Match 1: Current BMF name control must match one of the first three words of the Legal Name listed on Form 4419.
      Proximal Match 2: Prior BMF Name Control must match one of the first three words of the Legal Name listed on Form 4419.

    • Block 2 EIN - A valid EIN must be provided. If a Social Security Number (SSN), or a number with no hyphens is provided, research INOLES in EIN format to determine if the EIN is valid for the company listed.

      Exception:

      Block 5 - Foreign Transmitter without a TIN, is checked.

    • Block 3 Person to contact about this request - Name, title, and email address are required fields.

    • Block 7 Types of returns to be filed electronically - At a minimum, one box must be selected identifying a form type.

    • Block 8 Affidavit Checkbox - Box is required to be checked indicating the applicant is authorized to sign the document.

    • Block 9 Official of the company or organization - Signature, title and date are required fields.

  2. For multiple TCC requests, contact the person listed in Block 3 to verify whether more than one TCC needs to be assigned to the same company. Follow procedures in IRM 3.42.9.6, Contacting the Customer - Outgoing Calls. Ensure the customer is authorized to receive the information. Decrease the Incident Batch Sheet by the number of forms requesting duplicate TCCs. Create a separate Incident batch for each related multiple request. Ensure Incident Batch Sheet reflects the number of forms involved in the multiple request. Example: If three Form 4419s are involved in the same multiple request, create one batch consisting of three Form 4419s. When leaving a message on an answering machine, provide the Interaction number. On the back of Form 4419, document the Interaction number for the outgoing call.

  3. Issue Letter 5121, Form 4419 Incomplete for Processing, to the company who submitted Form 4419 with incomplete information. Do not perform procedures outlined in (4) through (8). Continue at (9).

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      Use in conjunction with Questionable Criteria listed in (6)

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. If forms contain Questionable Criteria, enter Form 4419 into IRP Homepage and mark as Questionable. Forward to FIRE Support following procedures listed below:

    • In EHSS, decrease the batch volume with the number of forms with Questionable Criteria.

    • Attach a print of CC INOLES and BMFOLI to Form 4419.

    • Create a batch for each Form 4419 identified with Questionable Criteria. Assign to FIRE Support. Update the description field with EIN, company name and referral to FS.

    • On the back of Form 4419, document BMFOL was researched, any criteria identified, and initials of employee who completed the research.

  9. Process remaining Forms 4419 into IRP Homepage.

  10. Form 4419 is required to request an additional TCC for customers who have exceeded file count of 999. Confirm customer's file count on FIRE. Follow normal processing procedures to assign a TCC.

  11. The front of Form 4419 must remain clear of additional documentation with the exception of the postmark date.

  12. Forward forms with Box 4 checked for EOT only following the procedures below:

    • Remove Form 4419 from the batch. Decrease EHSS batch with number of Form 4419s for EOT with/without Questionable Criteria.

    • Attach screen prints of CC INOLES and BMFOLI.

    • Create a separate batch (Incident) for each Form 4419 for EOT. Assign Incident to FS Lead Group. Print batch sheet.

    • Enter Form 4419 into IRP Homepage and mark Ext of Time.

    • Route batch to FS following local procedures.

Form 4419 Status

  1. Form 4419 inventory (paper and electronic) is housed in the IRP Homepage. Available statuses are:

    • No Action - Application is entered and/or loaded awaiting processing.

    • Assigned - Application has completed the review process and is assigned a TCC.

    • Questionable - Pending a response requesting additional information from the application submitter.

    • Hold - Application is under review or incomplete.

    • Cancelled - requests for additional information are unanswered, Questionable Criteria was identified, or applicant requested to cancel their application.

Processing Paper Form 4419, Application for Filing Information Returns Electronically

  1. Research IRP Homepage under "TCC and TIN Search" . Determine if a prior application exists by selecting "User Options" and TCC, TIN and Name Search. Follow procedures listed below for the following requests:

    • Exact duplicate (mirror image) - Reissue the letter through IRP Homepage. Associate Form 4419 with the previously submitted form if available.

    • Form 4419 Revised box is not checked, and the application is updating Block 1 - Legal name, Address and/or Block 3 - Person to contact or contact information - Issue Letter 5121, Incomplete Form 4419.

    • Form 4419 requests a change to Block 2 - EIN or Block 7 - Type of return you will file electronically - Process as a new application.

  2. If Box 6 is checked indicating the TCC will only be used for electronic extension of time files, refer to IRM 3.42.9.8.1, Form 4419, Assignment of an Extension of Time (EOT) TCC.

  3. If no prior history is found on IRP Homepage, enter the following information on the Form 4419 entry screen::

    1. Type of Return

    2. TIN

    3. Name 1 (Special characters allowed are ampersand, apostrophe, hyphen, period, number sign, and forward slash)

    4. Name 2 (Special characters allowed are ampersand, apostrophe, hyphen, period, number sign, and forward slash)

    5. Address (Special characters allowed are apostrophe, hyphen, and forward slash)

    6. Contact Name

    7. Contact Phone Number

    8. Media Type (Paper)

    9. Tax Year

      Note:

      Region Codes are systemically generated. (Special Project TCCs default to Region Code 8 for Form 1042-S, and Region Code 6 for Form 8027 and Form 8955-SSA)

  4. Special Project TCCs begin with a unique number:

    • Form 1042-S - 2

    • Form 8027 - 1

    • Form 8955-SSA - 6

  5. If multiple TCCs are requested for different form types, adjust the batch volume on the Incident Batch Sheet.

  6. After forms are verified and letters are printed, file Form 4419 by EIN order.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Questionable Criteria Procedures

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Update Interaction activity field to reflect the Questionable Criteria identified and the date email was issued.

  3. Update the application to a status of Questionable in IRP Homepage.

  4. Keep Incident open for 20 days. Document the Interaction number in IRP Homepage comment section.

    • If a response is not received in 20 days, cancel the application in IRP Homepage. Update Interaction activity field and close.

    • If a response is received after the Interaction is closed, reopen the interaction and resume processing.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Revised Form 4419

  1. Upon receipt of Form 4419 with the Revised box checked, review Form 4419 for criteria listed in IRM 3.42.9.8.2, Receipt and Initial Review of Paper Form 4419.

  2. Update IRP Homepage Transmitter Control Code (TCC) information for the following requests:

    • Block 1 - Legal name and address

    • Block 3 - Person to contact or contact information

  3. Issue Letter 5577, Revised Form 4419.

  4. Update TCC information on Transmitter Control Base (TCB), Information Return Program (IRP), and FIRE Production and Test Systems.

  5. Assign a new TCC for the following requests:

    • Block 2 - EIN

    • Block 7 - Type of Return to be reported

      Note:

      Letter 5384, TCC Assigned, will be systemically generated.

  6. Issue Letter 5121, Incomplete Form 4419, for the following requests:

    • Revised box was not checked and company has an active TCC.

    • Correspondence received to update current TCC information.

    • Obsolete Form 4419 submitted.

  7. File Form 4419 with the original paper form and a print of the original application on IRP Homepage when the original was filed electronically.

  8. If a TCC was issued prior and the request is a duplicate request, reissue Letter 5384, TCC Assigned.

Form 4419 DeConfliction

  1. A Deconfliction process is applied to EINs documented on Form 4419.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Generate the Deconfliction file biweekly and save as ‘FIRE IRP 4419 De-confliction MM/DD/YY’ (date sent). Include EIN, Name, and Received/Signed date.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 4419 Data Upload

  1. The FIRE System is updated nightly with the following information:

    • TCC

    • Transmitter name

    • Address

    • EIN

    • Contact name

    • Contact telephone number

    • Tax year

  2. Verify batches following quality guidelines and local procedures.

  3. Upload information to the TCB. Print Letter 5384, Transmitter Control Code (TCC) Assigned.

  4. Letters can be reprinted, with the exception of letters issued for Special Projects, by accessing IRP Homepage, Reset Options.

Filing Information Returns Electronically (FIRE) System

  1. The FIRE System is an Internet based system. Transmitters access and transmit the following information returns: Form 1042-S, Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form W-2G, Form 8955-SSA, and Form 8027.

  2. The address for the FIRE Production System is https://fire.irs.gov. The address for the FIRE Test System is https://fire.test.irs.gov.

  3. If users already has an established account, advise caller to "Log on" and follow the menu options.

  4. Filers who do not have an established account are required to select "Create New Account" and establish a User ID, Password, and Personal Identification Number (PIN). Refer to appropriate publications listed in (5) for PIN requirements and information about connecting to the FIRE System.

  5. The following publications provide specifications to transmit forms through the FIRE System:

    • Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

    • Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Return for Federal Contracts

    • Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants and Deferred Vested Benefits

Combined Federal/State Filing Program

  1. Transmitters using the FIRE System may participate in the Combined Federal/State Filing Program (CF/SF) when transmitting files through the FIRE System. When filers are approved to use the CF/SF program, electronic file data is forwarded to participating states.

  2. For approval, the filer must submit a good test file coded for this program. A test file is only required for the first year a filer participates in the program; however, it is highly recommended that a test file be submitted every year. Records in the test and actual file must conform to current procedures.

  3. The following information returns may be filed under the CF/SF Program:

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

    • 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-MISC, Miscellaneous Income

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

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

    • Form 5498, IRA Contribution Information

  4. Refer to Publication 1220 for a list of participating states and guidelines.

Test Files

  1. Encourage filers to submit a test file to ensure their hardware and software are compatible with IRS systems. Generally, filers are not required to submit a test file to transmit files electronically through the FIRE Production System. Provide the following guidance:

FIRE User ID or Password Problem

  1. If customer indicates their User ID and/or password do not match, establish if access is for the FIRE Production or Test System. Verify user information in the CSR Application by using the methods listed below:

    1. Search Profile by TCC, User ID or TIN.

    2. If a record is not found, search Pword by User ID. Locate the company name under the generated list.

    3. If a record is not found and the user still feels they have an account on the system, search Pword by company name or PIN.

      Note:

      A search may be necessary on a keyword of the company. For example, if searching for the FIRE Training of Anytown, you could enter %Anytown% in the Company Name field. If multiple companies are found, click on the appropriate User Name. Otherwise, the search will display the information in the Pword table.

  2. If you locate the user ID, reset the password. Provide a temporary password. Advise the customer they will be required to create a new password when access is made with the temporary password. Passwords must be 8-20 characters and include at least one uppercase, one lowercase letter, one number, and one special character (#?!@$%^&*.,’-). Passwords cannot contain the User ID or User Name. Passwords must be changed every 90 days. The previous 24 passwords cannot be used.

  3. If the User ID is not located, advise to create a new account.

  4. To further assist the customer, and to avoid future access problems, verify the customer's PIN.

User PIN Problems

  1. If a customer calls stating they do not know their PIN or are entering an incorrect PIN, search by the customer's User ID under Pword. Verify the company name. Provide the 10 digit PIN from the PIN field or reset by entering a 10 digit number in the New PIN field. Explain the PIN has been reset, the FIRE System will force them to change it when they log on.

Resolving Transmitter Control Code (TCC) Inquiries

  1. Transmitters and payors contact TSO to resolve problems with the TCC assigned to their business. This section provides guidance on the following topics:

    • TCC not received

    • TCC and TIN mismatch problems

    • Forgotton TCC

TCC Not Received
  1. Perform high risk authentication. Refer to IRM 3.42.9.3.4, Authentication/Authorization for a TCC Not Received, Forgotten TCC, TCC and TIN Mismatch Problems, and TCC Letters.

  2. Determine the date Form 4419 was submitted.

  3. If Form 4419 was submitted less than 45 days ago, advise caller to call back after the 45 day timeframe is met.

  4. If it has been 45 days or longer since Form 4419 was submitted, determine the status of Form 4419 in IRP Homepage:

    • Questionable, Hold or Cancelled (electronic inventory) - transfer the call to #92486 (FS).

    • Incomplete or Cancelled (paper inventory) - transfer the call to #92486 (IFS).

    • No Action, Not Verified, or Not Found - transfer the call to #92486 (IFS).

  5. If Form 4419 status is Assigned, determine the date correspondence was issued:

    • If less than 10 calendar days, advise caller of the date correspondence was issued and to allow for mailing.

    • If 10 or more calendar days, reissue Letter 5384, TCC Assigned, to the business and address listed on Form 4419.

  6. If it is within two calendar weeks of the transmitted return's due date, provide the TCC assigned to the business to the authorized customer.

TCC and TIN Mismatch Problems
  1. Perform high risk authentication. Refer to IRM 3.42.9.3.4, Authentication/Authorization for a FIRE TCC Not Received, Forgotten TCC, TCC and TIN Mismatch Problems, and TCC Letters.

  2. Customers may receive the error message, This is an invalid TCC/TIN pair. Research two probable errors listed below:

    • If multiple EINS are used by a business to transmit returns, research TCB to determine if the customer is using the EIN associated with the TCC. If an incorrect EIN is being used, advise to check their records to identify the EIN associated with the TCC. A TCC is issued to only one specific EIN and can transmit files for as many companies as needed under the one TCC. Offer to issue Letter 5384, TCC Assigned.

    • If the business has only one EIN, verify the name in TCB. Assist the customer to perfect minor changes to the name.

  3. Advise the customer to submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request a TCC or update current TCC information.

Forgotten TCC
  1. Perform high risk authentication. Refer to IRM 3.42.9.3.4, Authentication/Authorization for a TCC Not Received, Forgotten TCC, TCC and TIN Mismatch Problems, and TCC Letters.

  2. When a customer calls because the filer does not remember the TCC, follow the procedures below:

    • In IRP Homepage, search by EIN at "TCC and TIN Search" or "CSR Transmitter Record" . If found, provide the TCC to the customer.

    • If a TCC is not found, search by the company name. If a TCC is retrieved, inquire if the company has multiple EINs. Verify the TCC and EIN are accurate.

    • If TCC is not found, advise customer to submit Fill-In Form 4419 or Form 4419 (Rev. 6-2015) by paper.

Special Projects

  1. This section describes the requirements for the receipt and electronic processing of:

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

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

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

  1. TSO receives electronically filed Form 1042-S information returns from withholding agents and transmitters via the FIRE System. All files received are controlled by the Special Projects area.

    Note:

    Beginning January 1, 2014, financial institutions that are required to report payments made under Chapter 3 (and Chapter 4 for payments made after June 30, 2014) must electronically file Forms 1042-S regardless of the number of forms filed.

  2. Access FIRE Administrative Reports on a daily basis. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.10.4.6, EONS (Electronic Output Network System), and IRM 3.42.9.10.4.9, Changes to Special Projects Error Codes.

  3. Refer to Publication 1187, Specifications for Electronic Filing of Form 1042-S, for additional information.

Form 1042-S, Data Verification Procedures
  1. Prior to daily processing, verify all transmitted files in FIRE CSR have been forwarded for processing via SPS1101.

  2. If the transmission has been received, has a status of Not Yet Processed, and does not reside within the SPS1101 file, refer to IRM 3.42.9.10.4.8, Correcting Errors Within the SPS1101.

Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

  1. An employer who operates a large food and beverage establishment is required to file Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, to report receipts from the establishment and tips reported by employees. In certain circumstances, the employer is required to allocate tips to employees.

  2. Electronically filed Forms 8027 are due by March 31 of the year following the calendar year for which the returns are filed.

  3. Form 8027 is required only for establishments that are located in the 50 states and the District of Columbia. Form 8027 is not required for:

    • Establishments operated for less than one month in any calendar year or that has 10 or fewer employees.

    • Establishments where tipping is not customary (for example, cafeterias).

    • Establishments where 95 percent of total sales are carry out sales or sales with a service charge of 10 percent or more.

  4. Access FIRE Administrative Reports on a daily basis. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.10.4.6, EONS (Electronic Output Network System), and IRM 3.42.9.10.4.9, Changes to Special Projects Error Codes.

  5. Refer to Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, for additional information.

Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

  1. IRC 6057(a) requires the administrator of a plan that is subject to the vesting standards of Section 203 of the Employee Retirement Income Security Act of 1974 (ERISA) to report information relating to each plan participant with a deferred vested benefit in accordance with regulations prescribed by the Secretary of Treasury. The Schedule SSA, an attachment to the Annual Return/Report of Employee Benefit Plan (Form 5500 series), is used by plan administrators to comply with the reporting requirements of IRC 6057(a).

  2. Electronically filed Form 8955-SSA returns are due by the last day of the seventh month following the last day of the plan year (plus extensions).

  3. TSO receives electronically filed Form 8955-SSA through the FIRE System from plan administrators.

  4. Identify bad files and the reason for incompatibility. Refer to IRM 3.42.9.10.4.9, Changes to Special Project Error Codes, for resolution.

Form 8955-SSA Data Verification Procedures
  1. Prior to daily processing, verify all transmitted files on FIRE CSR have been forwarded for processing via SPS1101. To add or remove files, refer to IRM 3.42.9.10.4.8, Correcting Errors Within the SPS1101.

    Note:

    A filer must file the 2014 and later Form 8955-SSA electronically if the filer is required to file 250 returns of any type during the calendar year that include the first day of the plan year. Refer to Regulation Section 301.6057-3.

  2. Refer to Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, for additional information.

Special Projects Processing and Reports

  1. The FIRE system provides file status results, error codes and reports to assist with the processing of files. This section contains details and procedures to assist with the transmission of files.

Checking the File Status of Form 1042-S, Form 8027, and Form 8955–SSA
  1. When a special projects file is submitted, one of the statuses below will be displayed:

    Status Code Explanation
    Not Yet Processed The file has been received, but not yet processed on the Unisys Mainframe.
    Bad The file contained fatal errors or
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    The file needs to be replaced, unless the transmitter indicates there will be no replacement.
    Good, Not Released The file is good and if the transmitter agrees the number of payees displayed is correct, no further action is required by the transmitter. The file will be released after 10 calendar days unless the filer contacts TSO within the time frame.
    Good, Released with Error Status The file has been released to mainline processing; however, the file contained errors. This file status is a result of the file not being replaced by another original within 60 days.
    Good, Released The file has been released to our mainline downstream processing. If the transmitter discovers incorrect information within the file, the filer must submit an amended or corrected file.
    Superseded (Form 8955-SSA only) This status is assigned to a bad file when it is replaced by a new submission of the same type. The superseded status is also assigned to a good file when it is replaced by an amended file, submitted to correct errors in the good file.
    Closed, No Replacement Expected The transmitter of this file has contacted us and requested the file be closed. No replacement file is expected.
Making a Good File Bad for Replacement for Form 1042-S and Form 8027
  1. Verify the File Status reflects "Good, Not Released" on FIRE CSR.

    • Search by TCC on the main menu.

    • Select the filename. Otherwise, if only one file exists, the shipment record will be displayed.

  2. If the file status indicates "Good, Not Released," enter a comment, the customer's name, your initials, and the date. Select "Special Projects Bad."

  3. If the file status reflects "Good, Released," advise the filer it is past the 10 day hold period and an amended or corrected file must be sent.

Viewing a Special Project File in 3.4 on the Mainframe
  1. If the transmitter contacts us about a file that is bad, request the assigned file name or the TCC beginning with the number applicable for the form as listed below:

    • 22 - Form 1042

    • 21 - Form 8027

    • 6 - Form 8955-SSA

  2. Access FIRE CSR application:

    • Enter the TCC in the search field.

    • Select the appropriate filename. Otherwise, if only one file was sent, the shipment record will display. Provide the transmitter the error code and explanation displayed.

  3. If further details or examples are needed, view the file on 3.4 on the mainframe:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Specifications for amended returns are located in the publication relevant for the form.

Special Projects FIRE Tier-2 Processing
  1. The following conditions prevent the processing of a file and result in the issuance of an email with a Tier-2 error message:

    If Then
    file did not contain a complete set of T, W, Q, C, and F records, 13 error is produced.
    file contains multiple files compressed into one file, 15 error is produced.
    file cannot be decompressed, 17 error is produced.
    an executable file is sent, 22 error is produced.
    a PDF file is sent, 73 error is produced.
    a file is in EBCDIC format, A2 error is produced.
    the file is W-2 data, A3 error is produced.
Processing Special Projects Multiple Virtual Storage (SPS MVS) Errors
  1. Review the SPS MVS Errors on the FIRE test system daily during the testing period to ensure errors for Special Project files are resolved. Follow the procedures listed below to resolve errors identified:

    • Select "Data Processing" , "SPSMVS Errors" and "Details."

    • If the errors appear to be acceptable, select "Merge."

  2. If there are numerous errors, go to the 3.4 on the mainframe. Review errors to identify if the file contains an incorrect record length, non form data, etc. causing the generation of incorrect errors. Delete, edit or add error codes accordingly. Select "Merge."

  3. Go to 3.4 on the mainframe and identify a count of the total number of records in the file. Perform an edit on the file, The number of records is the last number on the left hand side of the screen.

  4. On the shipment record, enter the correct number of records in the record count. Enter comments and update the record.

  5. Return to the MVS error. Select "Reprocess" under "Details."

Electronic Output Network System (EONS)
  1. Utilize EONS as an additional resource to verify processing results from the Unisys system for Form 1042-S and Form 8027.

  2. Select MCC, year, month and appropriate letter for the form:

    • Form 1042-S - Letter C represents the first letter in processing Chapter Three Withholding (CTW).

    • Form 8027 - Letter A represents the first letter in processing of Allocated Tips monthly (ATM).

  3. View Form 1042-S CTW processing for the month and year specified. Enter *CTW* in the box at the top right of the application. There will be one entry with the filename of CTW01 for each file processed.

  4. View Form 8027 ATM processing for the month and year specified. Enter *ATM* in the box at the top right of the application. There will be one entry with the filename of ATM01.ATM0142.28PSC for each file processed.

SPS1101 File Description
  1. The SPS1101 is a holding area for the daily pre-processing of the CTW-11, ATM-11, and SSA-11. When files are received, they reside on the main database as "Not Yet Processed" within the SPS1101 file. Check these two areas daily and verify the file is included in the daily CTW-11, ATM-11, and SSA-11 pre-processing file.

  2. Move files that were not included in the daily CTW-11, ATM-11, and SSA-11 pre-processing file back into the SPS1101 file to be processed.

  3. The SPS1101 file is emptied for processing Monday through Friday at 2:45 a.m. (ET).

Correcting Errors Within the SPS1101
  1. If the transmission has been received, has a status of "Not Yet Processed," and does not reside within the SPS1101 file, add the transmission to SPS1101 as it will not automatically be submitted for processing. Take the following steps:

    1. Verify the file has moved to the mainframe.

    2. Select the file you wish to insert to SPS1101 from the main menu.

    3. Select "Put into 1101 or AWX0802."

    4. Select SPS1101 under CSR Functions.

    5. Verify the file was inserted.

  2. If a transmission has been received, has a status of "Not Yet Processed," and resides within the SPS1101 file, remove the transmission to stop processing. Take the following actions:

    1. Select SPS1101 under CSR Functions.

    2. Select the check box prior to the filename.

    3. Select "Delete " for the checked rows.

    4. Return to CSR/FIRE main menu.

    5. Search for the file deleted from SPS1101.

    6. Using the drop down menu, select "Special Projects Status Bad."

    7. Enter BZ. The file should indicate, "Closed No Replacement Expected."

  3. If a transmission has been "Closed with No Replacement Expected" , document the reason the file was not processed, your initials, and the date in the comment box.

Changes to Special Projects Error Codes
  1. Analyze Chapter Three Withholding (CTW) Fatal error report (CTW0106/CTW0107), Allocated Tips Monthly (ATM) Fatal Error Reports (ATM0140/ATM0142) and electronic submissions for Form 8955-SSA. Select:

    1. CSR Functions

    2. M1711

    3. Add New

  2. Add the following information:

    1. Filename (ex. TEST.22ZZ9.0001)

    2. Type = M

    3. TCC number (ex. 22ZZ9)

    4. Processing date (ex. 11/20/201X)

    5. Record Count

    6. Error indicator (check box)

    7. Select Save

  3. The upper right corner of the screen indicates "Successful Insert." Select:

    1. FIRE/CSR Functions

    2. T2 Errors

    3. SPS MVS errors (should show filename just entered)

    4. Details

    5. Add - Enter Error, Count, and Sequence

    6. Select Merge

  4. Go back into the Main FIRE/CSR application. Search the TCC files just altered and verify the proper information has been updated.

Special Projects Correspondence
  1. Status of Form 1042-S files are provided to a valid email address to the transmitter the day after pre-processing of CTW has been completed as follows:

    1. Each weeknight the CTW-17 (status file) is sent from the CTW program to the FIRE/CSR application.

    2. Monday - Friday (excluding holidays) at 2:30 a.m. (ET), the FIRE/CSR application reads the CTW-17 status file and updates the FIRE database with the appropriate error codes received during prior day processing.

    3. At 11:45 p.m. (ET), the file status emails are released to the transmitters with notification of "Good" or "Bad" files.

  2. Status of Form 8027 files are provided by email to the transmitter the day after pre-processing of ATM has been completed as follows:

    1. Each weeknight the ATM-01 (status file) is sent from the ATM program to the FIRE/CSR application.

    2. Monday - Friday (excluding holidays) at 2:30 a.m. (ET), the FIRE/CSR application reads the CTW17 status file and updates the FIRE database with the appropriate error codes received during prior day processing.

    3. At 11:45 p.m. (ET), the file status emails are released to the transmitter with notification of "Good" or "Bad" files.

  3. The status of Form 8955-SSA files are provided by email to the transmitter the day after processing has been completed as follows:

    1. The SSA-17 (status file) is sent to the FIRE/CSR application.

    2. At 9:45 p.m. (ET), the FIRE/CSR application reads the SSA-17 status file and updates the FIRE database with the appropriate error codes received during processing.

    3. At 11:45 p.m. (ET), the file status emails are released to transmitters with notification of "Bad" files.

  4. For all files submitted via the FIRE CSR application, it is the filer's responsibility to check the status of their file within five business days to verify the results of transmissions.

    Note:

    Filers are granted 60 days from the date of the original submission to replace a bad file.

Special Projects Reports
  1. A cumulative report of good/bad files may be requested from internal and external stakeholders. Generate a report from FIRE CSR. Select the following:

    1. CSR Functions

    2. Administrative Reports

    3. Cumulative Report

    4. Generate

  2. View reports by date of receipt in FIRE CSR. Select the following:

    1. CSR Functions

    2. Administrative Reports

    3. Special Projects by Date

  3. Filter according to file type. Select one of the following:

    • CTW - Form 1042-S

    • ATM - Form 8027

    • SSA - Form 8955-SSA

  4. Review Form 8027 Error Reports and ATM Fatal Error Reports (ATM0140/ATM0142) at the beginning of the filing season to ensure errors produced from FIRE and ATM processing are accurate. Analyze errors, identify trends, and compare the report with FIRE CSR programming updates for accuracy. Definitions of reports are listed below:

    • ATM0140 Count Report contains the total number of records, the total number of error records, and the total number of valid records.

    • ATM0142 Tip Income Error Registers contains the TCC number, error code encountered, and the record sequence number where the error occurred.

    Note:

    ATM post-processing is completed every Thursday at 11:45 a.m. (ET). This processing contains all files that have been pre-processed as good, held for 10-days, and are ready to be released.

Form 8508, Request for Waiver From Filing Information Returns Electronically

  1. Form 8508 is used to request a waiver from filing information returns electronically for the current tax year.

    • A request for a waiver should be submitted at least 45 days before the due date of the return(s) for which a waiver is being requested.

    • Form 8508 must be received by the due date of the return(s). Special consideration is given to filers who cannot send replacement electronic files when data was rejected by Social Security Administration (SSA) and/or the IRS. These filers may submit a waiver request after the due date of the return.

  2. If the filer is required to submit information returns electronically and fails to do so, and there is not an approved waiver on record, the filer may be subject to a penalty for failure-to-file electronically. IRC 301.6011-2(c)(2) states that all information returns may be filed on the appropriate paper form if fewer than 250 returns are required to be filed. Regulations require filers who issue 250 or more of certain information returns to file such returns electronically. The 250 or more requirement applies separately for each type of form filed.

    Note:

    Financial institutions that are required to report payments made under Chapter 3 (and Chapter 4 for payments made after June 30, 2014) must electronically file Forms 1042-S regardless of the number of forms to be filed.

Processing Form 8508

  1. Perform an initial review of Form 8508. Verify all boxes on Form 8508 are complete. If the filer has received waivers in the past, cost estimates or an explanation of extenuating circumstances must be attached.

    Note:

    If required information is omitted, a denial letter is systemically issued to the requestor stating the reason for the denial. Attach a copy of Form 8508 highlighting areas where information is missing. The requestor may resubmit Form 8508 for reconsideration within 30 days from the date of the letter.

  2. Search the waiver database to review the filer's waiver history. Destroy duplicate requests as classified waste.

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Enter an original waiver request into the Waiver database located in IRP Homepage.

    • Document the control number and two digit code on the upper-right corner of Form 8508.

    • Verification of data may be performed under "Record Verified."

  7. Search on the TIN or control number from the Waiver database menu for a reconsideration of a denied waiver. Select Reconsideration and enter Form 8508 information. Document the control number and two digit code on the upper-right corner of Form 8508.

  8. Print and mail denial letters. Update data to the letter file.

  9. File Form 8508 by control number.

  10. Follow the procedures below when the "N" run programs are ready to process waiver requests and post to the Payer Master File (PMF):

    1. Select "Unload the Approved Waiver Requests."

    2. Enter cycle (01 through 52) for the mainframe processing.

    3. Select the start date and end date from the calendar.

    4. Select "Unload Data."

      Note:

      This will create a file called PDBAW.B102N1.F001PB.WYYYYCC (YYYY=year and CC=cycle).

  11. A file is generated in the directory VPOSENTWEBCPAS3\WaiversOutput_DS$. A scheduled task automatically sends the file to the mainframe via the Enterprise File Transfer Utility (EFTU).

Information Returns Extension Request Processing

  1. This section provides procedures to process information return extensions identified below:

    • Extension of Time for Recipient Copies of Information Returns

    • Automatic 30-day Extension to File Information Returns

    • Additional 30-day Extension to File Information Returns

    • Non-automatic 30-day Extension to File Information Returns

Reporting Requirements

  1. If payer fails to comply with reporting requirements on or before the due date of the return, a penalty may be imposed up to $250 for each document filed late.

  2. Use the table below to identify the due date for filing information returns, issuing recipient copies, and determining if an extension has been submitted timely.

    Form Paper Due Date Electronic Due Date Due Date Recipient
    Form 1042-S March 15 March 15 March 15
    Form 1097 February 28 March 31 On or before the 15th day of the 2nd calendar month after the close of the calendar month in which the credit is allowed.
    Form 1094-C February 28 March 31 n/a
    Form 1095-B February 28 March 31 January 31
    Form 1095-C February 28 March 31 January 31
    Form 1098 February 28 March 31 January 31
    Form 1099 February 28 March 31 January 31*
    Form 1099-MISC Box 7 checked (NEC) January 31 January 31 January 31
    Form 3921 February 28 March 31 January 31
    Form 3922 February 28 March 31 January 31
    Form 5498 May 31 May 31 Jan. 31 or May 31**
    Form 5498-SA May 31 May 31 May 31
    Form 5498- ESA May 31 May 31 April 30
    Form 8027 February 28 March 31 January 31 (shown on W-2)
    Form W-2G February 28 March 31 January 31
    Form W-2 (processed by SSA) January 31 January 31 January 31


    * February 15 - Forms 1099-B, 1099-S, and 1099-MISC if amounts are reported in Box 8 or 14.


    ** January 31 - for value of account and May 31 for contributions

  3. If a due date falls on a Saturday, Sunday, or legal holiday, the filing date is the next business day.

    Note:

    Forms W-2, W-3, and 1099-MISC with Box 7 checked for non-employee compensation are due January 31st. The new due date is effective tax year 2016, filed in 2017, and applies to paper and electronically filed returns.

  4. If a filer of information returns is unable to submit the data by the filing date, Form 8809, Application for Extension of Time to File Information Returns, may be submitted by the following methods:

    • FIRE - Fill-in

    • FIRE - Electronic file

    • Mail or fax paper form

Extension of Time for Recipient Copies of Information Returns - Paper Inventory

  1. Requests for an extension of time to furnish statements to recipients of Form W-2 series, Form W-2G, Form 1042-S, Form 1094-C, Form 1095 B/C, Form 1097, Form 1098 series, Form 1099 series, Form 3921, Form 3922, and Form 5498 series documents are submitted on correspondence to the IRS. The request must be postmarked no later than the date the statements are due to the recipients.

    Note:

    Effective January, 2017, recipient extension requests can only be submitted via paper; an electronic option is not available.

  2. Required information includes:

    • Payer or employer name

    • TIN

    • Address

    • Specify the extension request is to provide statements to recipients

    • Type of return for the extension request

    • Reason for delay

    • Signature of payer or duly authorized person to sign a return

      Note:

      Generally, only the payer may sign the letter requesting the extension for recipient copies; however, if a transmitter has a contractual agreement with a payer to file extension requests on the payer’s behalf, the transmitter should state so in the letter requesting the extension.

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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  4. Enter recipient copy extension requests into IRP Homepage. Document the reason for delay into comments section. Approval, incomplete, and denial letters are systemically generated.

  5. Enter recipient extension requests identified on an attached list of additional payers.

  6. Process reconsiderations of a denied or incomplete extension by following the procedures below:

    • Pull the original extension request from files.

    • Locate the record in IRP Homepage. Check the box for Reconsideration and enter revised information.

    • Document the action code on Form 8809 and file with the original request.

30-Day Extension to File Information Returns - Paper Inventory

  1. An automatic 30-day Extension to File Information Returns may be requested by mailing Form 8809, Application for Extension of Time to File Information Returns. Effective tax year 2016, Form W-2 series (except Form W-2G) is not eligible for an automatic 30-day extension. Refer to IRM 3.42.9.12.4,30-day Extension to File Form W-2 Series (except Form W-2G).

  2. Review Form 8809 for required information:

    • Payer name

    • Address

    • TIN

    • Filing method (electronic or paper)

    • Type of form(s) for the extension request

  3. Enter extension information into the IRP Home Page/Extension including incomplete forms. Document the control number and action code on the upper-right corner in the "IRS Use Only" area of the request indicating an approved or denied extension.

  4. Issue the following correspondence:

    • Letter 5365, Form 8809 Incomplete for Processing - Form 8809 received with incomplete information or more than one filer using the same TIN.

    • Letter 5381, Extension Request Denied - Postmarked after the due date of the return.

  5. Approval letters will not be issued. Incomplete and denial Letters are systemically generated.

  6. Process reconsiderations of a denied or incomplete extension by following the procedure below:

    • Pull the original extension request from files.

    • Locate the record in IRP Homepage. Check the box for Reconsideration and enter revised information.

    • Document the action code on Form 8809 and file with the original request.

  7. File Form 8809 by control number.

30-Day Extension to File Form W-2 Series (except Form W-2G)

  1. Regulation section 1.6081-8T states beginning tax year 2016 the automatic extension of time to file information returns for Forms in the W-2 series (except Form W-2G) was removed and replaced with a single 30-day non-automatic extension of time to file. Form 8809 must be submitted on paper and contain a written explanation to support the request for an extension of 30 days and signed by the filer/transmitter or a person who is duly authorized to sign a return. Extensions are not automatically approved.

  2. Approval letters will not be issued. Payer/filer will receive an incomplete or denial letter when applicable.

  3. The request must be postmarked by January 31st in the calendar year the tax year is being processed. Issue Letter 5381, Extension Request Denied, for late extension requests.

  4. Review Form 8809 for required information:

    • Payer name

    • Address

    • TIN

    • Filing method (electronic or paper)

    • Form type W-2

    • Reason for delay

    • Signature of payer filer/transmitter or a person who is duly authorized person to sign a return

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Enter extension requests into IRP Homepage. Document the reason for delay in the comments section. Incomplete and denial letters are systemically generated.

  7. Process reconsiderations of a denied or incomplete extension request by following the procedures below:

    • Pull the original extension request from files.

    • Locate the record in IRP Homepage. Check the box for Reconsideration and enter revised information.

    • Document the action code on Form 8809 and file with the original request.

Terminating a Business Extension Requests for Form W-2

  1. Rev. Proc. 96-57 extends the due date to issue Recipient Form W-2 and to file Forms W-2 with SSA. The due date is granted automatically and an extension application is not necessary.

    • The extended due date for furnishing final recipient statements is October 31 for final statements filed for Quarters 1 - 3 and Quarter 4 statements are due January 31.

    • The extended due date for filing final Forms W-2 is November 30 for final returns for Quarters 1 - 3 and Quarter 4 Form W-2 is due January 31.

  2. The IRS may grant filers a discretionary extension of thirty days from the date the Form W-2 is otherwise due to be filed. That is December 30 for Forms W-2 that would be filed in Quarter 1 - 3, and generally March 2 for Quarter 4 returns, except in leap years (when it is March 1). Advise customer to apply using Form 8809 including the reason for delay and a signature of the filer/transmitter or a person who is duly authorized to sign a return.

  3. Process following procedures listed in IRM 3.42.9.12.4,30-Day Extension to File Form W-2 Series (except Form W-2G).

Additional Extension of Time to File Information Returns - Paper Inventory

  1. Regulations section 1.6081-T allows a payer or transmitter to request an additional 30-day extension to file information returns when the first automatic 30-day extension was granted and the additional extension is filed before the expiration of the automatic 30-day extension.

    Note:

    Form W-2 series (except for Form W-2G) is not eligible for an additional 30-day extension. Form W-2 series (except for Form W-2G) is eligible for one 30-day non-automatic extension only.

  2. An additional extension of time must be requested on paper Form 8809 and contain a written explanation to support the request for an additional 30 days and signed by the filer/transmitter or a person who is duly authorized to sign a return. Extensions are not automatically approved.

  3. Verify the initial 30-day extension was filed and granted.

  4. Verify Form 8809 contains the required information listed below:

    • Payer or employer name

    • TIN

    • Address

    • Type of form(s) for the extension request

    • Filing method (paper or electronic)

    • Detailed explanation of why an additional 30-day extension is needed

    • Signature of filer/transmitter or a person who is duly authorized to sign a return

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Enter paper requests into IRP Homepage including incomplete requests. Document the reason for delay in the comments section. Approval letters will not be issued. Incomplete and denial letters are systemically generated when appropriate.

  7. Process reconsiderations of a denied or incomplete extension by following the procedures below:

    • Pull the original extension request from files.

    • Locate the record in IRP Homepage. Check the box for Reconsideration and enter revised information.

    • Document the action code on Form 8809 and file with the original request.

Additional Extension of Time to File Information Returns - Paper Inventory

  1. Regulations section 1.6081-8 allows a payer or transmitter to request an additional 30-day extension to file information returns when the first automatic 30-day extension was granted and the additional extension is filed before the expiration of the automatic 30-day extension. An additional extension of time may be requested on Form 8809. Verify initial 30-day extension was filed and granted.

  2. Verify Form 8809 contains the required information listed below:

    • Payer or employer name

    • TIN

    • Address

    • Type of form(s) for the extension request

    • Filing method (paper or electronic)

    • Detailed explanation of why an additional 30-day extension is needed

    • Signature of filer/transmitter or a person who is duly authorized to sign a return

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Enter paper requests into IRP Homepage including incomplete requests. Document the reason for delay in the comments section. Acceptance and denial letters are systemically generated.

Application for Extension of Time to File Information Returns, Electronic Files

  1. Review status of transmissions from FIRE CSR Process Check Extension. Verify the file has been processed to the mainframe by using 3.4 (Utility Dslist). When an original file is transmitted the filename begins with EXTO. Information for a second extension begins with EXTS. Each extension file received is posted to the ADB with the TCC and sequence number (i.e., 44444A1). Update the following fields on the Extension database:

    • Fields 030, 035, 040, 050, 051, 052, 060, and 070 as necessary.

    • Field 090 = M (paper); E (electronic) - indicates how the information return records will be filed. Based on the original due date of the return(s), the extended due date(s) will be determined by the filing type indicated in field 090.

    • Fields 160-166 = document approval or denial indicators. Update field A230 (a request for an additional 30 days). A denied document is updated as D130. Update Field 164 as A160 or D160.

  2. Once records are posted to ADB and all required documentation is received:

    • Go to ADB in mainframe to locate appropriate shipment record. (ADB does not go in file order ensure you are on the correct record).

    • Update ADB to schedule processing of file. Enter Field = 400 Enter Data Change = X.

  3. Schedule weekly processing on Automated Waiver and Extension Processing System (AWAX) as follows:

    AWX-09 Schedule all available files for processing
    AWX-20 Validation of jobs (errors for count mismatch, multiple TCCs, etc.)
    AWX-26 Approval/denial files and payer listings
  4. Upon completion of AWX-20, research all shipment files with errors. This research may result in canceling a shipment or coding the shipment for replacement with a good file. Count mismatches or document types may result in ADB field updates and reprocessing of the file. AWX-26 is processed on Thursdays with the following lists produced:

    AWX26-40 Approved Extension of Time
    AWX26-41 Denied Extension of Time
    AWX26-42 Shipment Summary-Page
  5. When a shipment is complete, a listing of denied payers is generated with the denial letters. Mail the denial letter and corresponding listing to the transmitter. Update Field 262 of the ADB with the shipment date.

  6. Reports are generated daily and weekly for shipment tracking and problem resolution as follows:

    AWX23-40 Daily Report of Electronic Files
    AWX23-41 Daily Report of Unprocessed Electronic Files
    AWX28-40 AWX-20 Error Report
    AWX28-41 Cannot Schedule Shipment Report
    AWX28-42 Cancelled/Returned Shipment Report
  7. All electronic extension files are processed on the mainframe.

Processing Fill-In Form 8809, Application for Extension of Time to File Information Returns

  1. Fill-In Form 8809 can only be used to request an automatic 30-day extension.

  2. An online Form 8809 must be requested by the due date of the return for which an extension is being requested. See IRM 3.42.9.12.1, Reporting Requirements.

  3. Form 8809 may be completed online via the FIRE System at https://fire.irs.gov.

    • A FIRE account must be established with a User ID, password, and PIN.

    • Filer will receive an acknowledgment on screen if all required information is provided.

    • There is no limit to how many online extensions may be entered.

    • If a user files for multiple payers or employers, a form must be submitted for each.

  4. The online option is available when the FIRE System becomes available for the current year.

  5. Search for an on-line extension on FIRE CSR using criteria of User ID, TIN, Payer Name, or TCC.

  6. Update due dates on the first working day of the new year on Fill-In Extensions, Extension Due Dates option.

  7. Generate extension reports through FIRE/CSR at Fill-In Extension Reports. Four report options are available:

    1. 8027 reports (Current & Prior Year)

    2. Approved Fill-In Extensions (Select the date range by using the calendar option.)

    3. Submitted Fill-In Extensions (Produces the total User ID Count report for the tax year selected.)

    4. Extensions not yet uploaded

  8. Create a file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post information to the Payer Master File (PMF). At CSR Functions, select Fill-In Extension and Create Fill-in Extension File. Enter the cycle for the mainframe processing. Acceptable values are 01 through 52. Select the start and end date from the calendar and submit. The extension information is sent to the mainframe to process and post. The filename for Fill-In extensions is PDMAG.B102N1.F001PC.WYYYYCC.

Printing and Uploading Extension Requests

  1. When the batches of extension requests are entered and verified, the data is updated to the letter print file. Follow the guidelines listed below.

    • Print letters under "Computer Specialist Options" . Letters may be printed at any point in time.

    • Print letters by type; denied, approved, or recipient listings.

    • To reprint a letter, map to VPOSENTWEBCPAS3\ExtenOutput_DS$. On the Start Menu, select "Explore / Mapped drive / Extensions / Output / Print files."

    • Generate daily reports from the main menu. Listings can be generated showing the number of extensions processed and statistics pertaining to them.

    • Multiple payer listings for extensions of time for recipient copies are matched by control number to the appropriate denial or approval letters. Letters with listings attached are coded with an asterisk after the control number.

  2. Create the file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post to the Payer Master File (PMF). Acceptable cycle values are 01 through 52. Select the start date and end date from the calendar upload data. A file is created titled PDBAW.B102N1.F001PA.WYYYYCC (YYYY = year; CC = cycle).

  3. A file is generated in the directory mtb0120cpmw1\vt2apps\Extensions\output. A scheduled task automatically sends the file to the mainframe via EFTU.

Extension of Time Reports

  1. Information from EOT reports are utilized to plan work schedule and fiscal year assumptions. Upon request, prepare the following reports:

    • AWAX (Form 8809 extension requests) - The total from the weekly AWX-28-43 Report (AWAX Payer Cumulative Status Report).

    • AWAX (Recipient Extension Request) - The total from the weekly AWX-28-43 Report (AWAX Recipient Cumulative Status Report).

    • FIRE Fill-In Extensions - At CSR Functions select "FIRE Fill-In Extensions/FIRE Fill-In Extension Reports." Select "All Approved Reports," and "From and To Date." Select "Generate."

    • Extension of Time Database (Paper Form 8809 and recipient requests and Form 8809 submitted in lieu of Form 4868) - Log onto the IRP Home Page/Extension Main Menu. Select "Computer Specialist Options Letters & Reports," and "Extension Statistics." From the four reports that are produced (paper master, paper detail, electronic master, electronic detail), add all approved and/or denied columns under Extensions for the paper Form 8809 report, add all approved and/or denied columns under Recipients for the Recipient Requests report, and add all amounts for Form 1040 Requests received.

Extensions and Waivers Data Processing

  1. This section provides procedures to process extension and waiver data and to perform necessary research to determine the corrections needed for posting to PMF.

Data Unload Extensions and Waivers

  1. Perform the data unload for paper extensions and waivers from the IRP Homepage. The unloaded file is then available for mainframe processing. This is completed automatically via EFTU as a scheduled task set for Mondays at 5:00 a.m. (ET).

  2. Perform the data unload for FIRE Fill-In Extensions from the FIRE Production System. The unloaded file is then available for mainframe processing, completed automatically via EFTU during the daily batch process every 20 minutes.

  3. FIRE electronic extensions are transmitted through the FIRE Production System. Extensions are automatically sent to the mainframe every 20 minutes via EFTU through the daily batch process.

    • The AWX08 control file is available for mainframe processing via EFTU through a FIRE task scheduled daily at 10:30 p.m. (ET). Update the AWAX database to schedule extension processing.

    • Files processed via AWAX are directly input from the mainframe into the "N" runs to post data to PMF.

      Note:

      IT Application Development is responsible for the EFTU scheduled tasks above. Therefore, the day and time is subject to change at their discretion.

  4. The following forms are not part of the "N" run process and do not post to PMF:

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips - information is sent to Cincinnati by secure email.

    • Recipient Extension requests do not post to PMF and are housed locally.

"N" Run Processing

  1. BAW-102N1 - "N1" run:

    • Valid extensions and waivers are processed in approved date order to post data to PMF.

    • The PDMCC.B102NB.F001.WYYYY00 dataset resides on the mainframe and is available to include dataset files for processing all approved extensions and waivers.

    • Initiate an email to System Control Point (SCP) to begin the "N" run processing to pull the extension and waiver data from the various sources noted above and post records to Extension and Waiver PMF (EAWPMF).

  2. BAW-102N2 - "N2" run

    • All records that did not post to PMF output to BAW-102N2.

    • Initiate an email to SCP after the SB/SE penalty HUB is conducted, generally around cycle 28 due to program availability.

    • Unpostable listing will automatically print on IRB1.

    • The last run is generally November 1 due to cut off of posting to PMF.

  3. BAW-102N3 - "N3" run

    • Posts corrected unpostable name control records to PMF.

    • Initiate an email to System Control Point (SCP) to schedule the "N3" run when unpostable corrections are completed, or as needed.

    • The last run is generally November 1 due to cut off of posting to PMF.

Unpostable Procedures

  1. A transaction is termed unpostable when it fails to pass a validity check prior to posting to the Payer Master File (PMF). Approved Extensions and Waivers are posted to PMF by the “N” run processing. The “N” run utilizes Information Returns Processing Validation & Perfection (IRP VAL) to validate payer TINs and names before posting to PMF. Unpostables occur when Form 8809, Application for Extension of Time to File Information Returns, or Form 8508, Request for Waiver From Filing Information Returns Electronically, are processed, and an invalid TIN or TIN/Name Control mismatch occurs. The mismatch prevents the extension or waiver from posting to the PMF. This section provides procedures to correct unpostable conditions identified in "N" run reports.

  2. Perform research to determine the correction needed to post the extension or waiver to PMF. Unpostable corrections do not change Master File entity information.

Unpostable Listing
  1. Print unpostable listings following the procedures listed below:

    • Access report name 0102N240 Unpostable Report, generally available for printing starting cycle 28.

    • Automatically prints to IRB1 or the listing can be printed manually every Tuesday using Control D.

    • Print a separate unpostable listings for paper, fill-in, and electronically filed extensions.

      Note:

      Listings must be data entered separately and printed separately.

  2. Unpostable listings contain the following fields:

    • Transaction code - extension (460); waiver (490)

    • TIN

    • Name Control (this field is blank)

    • Name

    • DOC Codes for Extension (Transaction Code 460) Refer to, Exhibit 3.42.9-2, Unpostable DOC Codes - Extension (Transaction Code 460).

    • DOC Codes for Waivers (Transaction Code 490) - Refer to, Exhibit 3.42.9-3, Unpostable DOC Codes for Waivers (Transaction Code 490).

    • TCC (if applicable)

    • Unpostable code 501 - TIN Mismatch/TIN invalid

    • Unpostable code 503 - TIN/Name Control Mismatch

Unpostable Research
  1. Research IDRS to determine the discrepancy. Identify actions required to update information to allow the extension or waiver file to post to the correct PMF account. Accurate posting of extensions prevent potential late filing penalties and minimize adverse taxpayer impact. Utilize the following Command Codes:

    • INOLES - Verify TIN/Name Control.

    • NAMEE - (BMF) Perform a search for possible EIN matches.

    • NAMES - (IMF) Perform a search for possible SSN matches.

      Note:

      For additional information on Command Codes, refer to Command Code Job Aid.

Unpostable Corrections
  1. To correct a TIN:

    1. Search TIN in IRB Homepage.

      • If a record exists and the extension or waiver request is a true duplicate, take no action.

      • If the record exists and the extension or waiver request is adding additional forms, update the record.

      • If a record does not exist, enter the extension or waiver as a new record.

    2. Update IRP Homepage comments section.

    3. Issue Letter 147C, EIN Previously Assigned, to notify the payer/filer of the EIN used to process the extension or waiver request. Do not issue Letter 147C for a true duplicate record.

  2. Update the name control in EAWPMF database when appropriate.

  3. Issue Letter 5258, Technical Services Operation (TSO) Unpostable Letter, when unable to determine the corrective action through research. Post date the letter five business days from the date it is created. Include Incident number as the reference number.

    Note:

    Due to the PMF cutoff date, do not initiate correspondence after September 15. Update comments section and take no further action.

    • For inventory purposes, decrease the EHSS batch volume with number of Unpostables records requiring correspondence. Create a batch (Incident) for each unpostable record requiring correspondence. Keep the Incident open for 30 days waiting for a response.

Unpostable Correspondence Responses
  1. Review correspondence received from Letter 5258. Follow procedures in IRM 3.42.9.13.3.2, Unpostable Research, and IRM 3.42.9.13.3.3, Unpostable Corrections.

  2. If the reply is received after the Incident has been closed but before October 1, review the correspondence and follow procedures in IRM 3.42.9.13.3.2, Unpostable Research, and IRM 3.42.9.13.3.3, Unpostable Corrections. Update IRP Homepage comments.

  3. If a reply is received after the PMF cutoff date or the unpostable still cannot be resolved, close the Incident on EHSS. Update IRP Homepage comments.

  4. If an authorized representative of the company contacts TSO requesting to provide the information verbally from Letter 5258:

    • Obtain the Reference Number from the letter.

    • Complete Authentication/Authorization. Refer to IRM 3.42.9.3, TSO Authentication and Authorization Guidelines.

    • Update the Incident activity section.

    • Follow procedures in IRM 3.42.9.13.3.2, Unpostable Research, and IRM 3.42.9.13.3.3, Unpostable Corrections.

  5. If no reply is received after 30 days, close the Incident on EHSS and update IRP Homepage comments.

  6. When Letter 5258 is returned as undeliverable mail, follow procedures in IRM 3.42.9.19.5, Undeliverable Mail Procedures. Update Incident activity section.

    Note:

    If Letter 5258 is received as undeliverable mail after September 15, update Incident activity section and close the incident with no further action.

Notice CP2100 and CP2100A

  1. Backup Withholding Program (BWH) provides notices to payers (financial institutions, businesses, or persons) who file information returns with missing or incorrect name/TIN combinations.

    • Notice CP2100 and a CD/DVD is issued to filers who have 250 or more error documents.

    • Notice CP2100 and a paper listing is issued to filers who have between 50 and 249 documents.

    • Notice CP2100A and a paper listing is issued to filers with fewer than 50 error documents.

  2. There are two mailings for each tax year; a staggered mailing in September/October and a second mailing in April of the following year.

Production Schedule for Issuance of Notices and CD/DVD

  1. Prior to mailing of notices and CD/DVDs, Small Business/Self-Employed (SB/SE) program analyst provides a Tax Year (TY) Production Schedule, volumes of Notice CP2100A/CP2100 and CD/DVDs.

  2. For the September/October mailing, Information Technology (IT) programmer provides TSO with a schedule for the staggered mailing of Notice CP2100/CP2100A.

  3. Perform an inventory of supplies and place an order. Forwarded supplies to RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE) .

  4. RIMAGE system operators print all CD/DVDs of each pass and perform a 10 percent spot check of the CD/DVDs in each pass to ensure media contains the correct encryption code and valid data fields and will notify Information Filing Support (IFS) of any discrepancies.

  5. Perform research, verify and correct the address on paper notices.

  6. After the paper notices and CDs have been checked, they are matched and prepared for mail out.

  7. Upload encryption codes to the EFTU-Pickup and load into IRP Home Page.

Encryption Codes

  1. IFS provides encryption codes to filers upon receipt of a Notice CP2100 CD/DVD or Notice 972CG CD/DVD listing for missing TINs or incorrect name/TIN combinations. FIRE Support employees transfer the call to #92486.

  2. Perform the following actions with the filer requesting the encryption code:

    • Verify the tax year and type of notice received.

    • Request the TIN.

    • Go to the IRP Homepage and select IFS encryption codes.

    • Enter the TIN, notice type, and select the tax period.

    • Complete the authentication and authorization procedures. Refer to IRM 3.42.9.3.5, Authentication/Authorization for Encryption Code Information.

    • Provide the encryption code to the customer.

      Note:

      The Encryption Code appears on the screen in red and contains 10 upper case alpha characters.

  3. If the customer does not know how to open the CD/DVD, explain the following:

    • Select "Start " and "Explore."

    • Scroll down and double click the CD/DVD drive.

    • Select the box with the green arrow. A grey information box with the TSO telephone number appears.

    • Click "Next" (The destination box will be displayed.)

    • Select a drive or desktop to save the file.

    • Left click "Finish."

    • Enter the Encryption Code (all caps) and select OK.

    • The "Extraction completed" message appears.

    • Open the file on the new drive/directory.

  4. Fax Form 10301, CD/DVD Encryption Code Authorization for CP2100/972CG to the customer when needed. Provide return fax information. Advise the customer of a five day timeframe to process Form 10301.

  5. Businesses may use the same PIN for numerous entities under the same EIN. Subsidiaries with a separate EIN, must complete a separate Form 10301.

  6. PINs should be 10 alphanumeric characters excluding all special characters such as &, @, *, etc. The primary and secondary contacts should know this PIN. The number must be securely saved for future use. Advise the customer they do not need to reapply yearly. Only send a new Form 10301 if any information changed on the previous form.

  7. If the customer believes they received a CD in error, establish if the customer is affiliated with the company.

    • If the customer is affiliated, research the IRP Home Page to locate Form 10301. If Form 10301 is on file, document the customer's name and telephone number. Call a contact listed on Form 10301, and inform them who has the CD.

    • If the customer is affiliated and Form 10301 is not on file, advise the company to complete Form 10301. Provide return fax number and advise of a five day processing timeframe.

    • If the customer is not affiliated with the company, request the customer return the CD by UPS Ground Services. Bill 3rd Party using IRS account number 273987.

  8. Update comments with date, type of notice, tax year, initials of the contact that received code, and computer assistant’s initials. Example: 09-08-12: 972CG TY12 EC to XX; ZZ.

Backup Withholding Undeliverable Notification

  1. The RIMAGE system operators in IDSE provide a list of returned CD/DVDs and reason via email.

  2. Research IDRS to locate a current address for the undeliverable CD/DVDs.

  3. Do not change the original date on the undeliverable notice. Filers have 15 business days from the date of receipt to complete all required mailings to the recipient.

  4. If a current address is not found, the undeliverable notice is filed. Destroy the listing and original envelope with the printed file copy 90 days after the notice date.

Backup Withholding Recreate Notification Request

  1. Payers and IRS employees contact TSO by encrypted email, fax or telephone to request a recreate of Notice CP2100 or Notice CP2100A. Recreate requests must be received no earlier than two weeks after the date of the last notice mailing unless the paper listing was missing or the CD/DVD was damaged, in which case request the recreate immediately.

  2. The retention period for Notice CP2100 or Notice CP2100A is four years from the original notice date.

  3. Create an Interaction for the customer requesting a notice to be recreated. Advise customers the timeframe to receive is 4 to 6 weeks.

    If - Then-
    the requestor is an IRS employee, assign the Interaction to the IFS Manager Provider Group.
    the requestor is not an IRS employee, assign the Interaction to the IFS Lead Provider Group.

    All recreate requests from revenue agents or other IRS personnel must be approved by management. Agents are required to send an encrypted email with the information about their request to the IFS manager. The email must contain the requestor's complete name, job title, and telephone number. If someone other than the filer is requesting a recreate on behalf of the filer (for example, accountant, attorney), request the customer fax Form 8821, Tax Information Authorization, to TSO.

  4. Process recreate requests as follows:

    1. Log onto the Mainframe system, go to ir.mag.5.3 and enter the 9 digit TIN, two digit year and one digit month for the pass needed (Example: 003456789099). Verify information received from the requestor matches the information on the database.

    2. For a permanent change of address, call the requestor and advise to send the original signed Form 8822-B, Change of Address - Business, to the appropriate IRS center and fax a copy to the department working the recreate request.

    3. For a one time only change of address, advise to notate on top of Form 8822–B, One time only change, and fax to the department working the request.

    4. After Form 8822-B is received, update TCB using the bottom half of the screen. Do not change the address on the notice. Create a Word document to use as a cover page with the company name, address, and contact name. Place the cover letter and the notice in a mailing envelope ensuring the new address is visible in the envelope window. Send the notice to the new address. File Forms 8822-B.

    5. If all of the information is correct, tab to "Option" and enter a "U" for Update. Enter the contact name in the "Rec Contact" field, tab to the "Initiator" field and enter your name or initials (up to five characters). Press the enter key two times to generate the request.

    6. If the listing is a CP2100A (less than 250 records), take no further action. The system generates the request.

    7. If the listing has 249 or less payee names or TINs (paper) and the screen is updated, the data is placed in an inventory file. The file is scheduled to be sent bi-weekly to the campuses. An email is generated to a campus specialist informing of a recreate request sent in the print queue.

    8. The campus mails the recreate notice upon receipt of the file.

    9. If the listing has 250 or more payee names/TINs, notify RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE) via encrypted email of a recreate request. The email must contain the TIN, UD #, business/payer name, tax year, pass, and type of notice. Pull a copy of the notice from the file, prepare a mailing label and send the notice and mailing label to RIMAGE system operators, Attention: Mainframe Uploading Team, Mail Stop 1521D-A2 who will respond via email when the CD/DVD was shipped.

    10. If a customer requests the tracking number for a shipment, send an email to the IFS project lead to issue a request to the Chief, Tape Library at ECC-MTB. Include the company name, address, and the name and telephone number of the person requesting the tracking number.

    11. Close the Interaction when all actions are complete.

  5. Review the data screen to track the history of the recreate requests for a unique TIN.

  6. The following reports are available for research:

    • Call site Workload Report

    • Notice Frequency Report

    • Payer Frequency Report

Notice 972CG, Proposed Civil Penalty

  1. Notice 972CG, Notice of Proposed Civil Penalty, is mailed to provide payers an opportunity to establish reasonable cause for waiver of penalties prior to assessment.

  2. The notice may include proposed penalties for Late Filing, Failure to File Electronic Media, and Missing and/or Incorrect Payee Name/TIN combinations.

  3. Notice 972CG contains a reference code(s) that corresponds to the penalty proposed, for example, reference number 500 is for the late filing penalty.

  4. Payers are allowed 45 days to respond to the notice and to provide a written explanation as to why the penalty should not be assessed. The payers may also submit a payment if they fully or partially agree, or sign a consent statement to allow the service to send them a bill for the balance due. Responses should be sent to the address provided in the notice.

Notice 972CG Documentation Procedures

  1. A listing is received from a SB/SE IT specialist, identifying electronic files that were not filed timely.

  2. Validate penalties. Research various programs including Payer Master File (PMF) and Transmitter Control Database (TCB) history.

    1. Upon completion of research, complete a Penalty Research Form and mail to the designated Hub Site.

    2. Mail a listing of denied extensions and waivers for Forms W-2 and Forms 1099 to the Hub Site.

  3. The designated Hub Site produces a sample of Notices 972CG for review. The notices include proposed penalties for late filing, missing and incorrect names/TINs, and failure to file electronically.

  4. The Hub Site review includes a comparison of Notice 972CG to filers of information documents, PMF transcripts, and other reference materials to validate the accuracy of the notice programs.

  5. Contact the IT specialist to provide an additional listing of all approved extensions and waivers for Form W-2 and Form 1099 series documents.

  6. The IT programmer assigned to notices requests the listing to print.

  7. After the HUB Test Review, the program analyst will provide a TY Incorrect Information Penalty Program memorandum to TSO. This memorandum provides information on the mailing schedule, notice dates, and the file numbers for Notice 972CG. The memorandum also provides instructions on what information is needed from TSO.

  8. The memorandum provides instructions for the designated Hub Site to mail copies of Notice 972CG to TSO. Both copies are shipped express to: Internal Revenue Service Attn: Designated IT Specialist, Mail Stop 4360, 250 Murall Drive, Kearneysville, WV 25430.

  9. Check the inventory and order any necessary supplies and forward them to the lead project coordinator, Mainframe Operation Branch/Mainframe Operating System (MOB/MOS).

  10. The lead computer operator in MOB/MOS burns all CD/DVDs conducting a spot check of at least 10 percent of each pass to ensure media contains the correct encryption code and valid data and contacts the lead IT coordinator in IFS upon completion. . For more information, refer to IRM 3.42.9.14, Notice CP2100 and CP2100A.

Notice 972CG Undeliverable Notification

  1. RIMAGE system operators in IDSE provide a list of returned CD/DVDs and the reason by email to TSO.

  2. Research for a new address. If a new address is found, email it to RIMAGE system operators who will stamp the current date on the notice and mail it to the corrected address.

  3. Change the date on the file copy to ensure the payer is allowed 45 days to respond before the assessment of the penalty.

  4. If a new address is not found, file the undeliverable notice with the original envelope and the file copy of the Notice 972CG. Destroy copies 90 days after the notice date.

Notice 972CG Recreate Notification Request

  1. Payers and IRS employees contact TSO by encrypted email, fax, or telephone to request recreates of Notice 972CG. The requests must be received no earlier than two weeks after the date on Notice 972CG unless information is missing from the notice or the CD/DVD was damaged, in which case a recreate is requested immediately.

  2. The retention period for Notice 972CG is four years from the original notice date.

  3. Create an EHSS Interaction for customers requesting a recreate. Advise customers the timeframe to receive is four to six weeks.

    If Then
    the requestor is an IRS employee, assign the Interaction to the IFS Manager Provider Group.
    the requestor is not an IRS employee, assign the Interaction to the IFS Lead Provider Group.

    All recreate requests from revenue agents or other IRS personnel must be approved by management. Request agents to send an encrypted email with the information about their request to IFS including the requestor's complete name, job title and telephone number.

  4. For Notice 972CG paper and CD/DVD Interaction recreate requests:

    1. Log onto the Mainframe system, go to ir.mag.5.4, enter the nine digit TIN and two digit year (Example: 00345678909) and press enter. Verify information received from the requestor matches the information on the database.

    2. For a permanent change of address, call the requestor and advise to send the original signed Form 8822-B, Change of Address - Business, to the appropriate IRS center and fax a copy to Information Filing Support. For a one time address change for the mailing of a Notice 972CG, the Form 8822-B needs to be faxed to IFS only. The form should be annotated at the top "One time only change." After the Form 8822-B is received, update TCB information. Do not change the address on the notice. Create a cover page with the company name, address, and contact name. Send information to the new address. All Forms 8822-B are retained in a locked file cabinet.

    3. If all of the information is correct, tab to "Option" and enter a "U" for Update. Enter the contact name in the "Rec Contact" field, tab to the "Initiator" field and enter your name or initials (up to five characters). To generate the request, press the enter key two times.

    4. Submit a job request to recreate a notice. The job is processed weekly. Output will go to Control D, Web Access Server. Release the notices from Control D for printing by pointing to the date of the file. Select print, options, add notes, shrink to fit, apply, and print. Mail notices to customers.

    5. If the listing has 250 or more payee names/TINs, notify MOB/MOS via encrypted email of a recreate. The email must contain the TIN, N #, business/payer name, tax year and type of notice. Pull a copy of the notice from the file, prepare a mailing label and send the notice and mailing label to RIMAGE system operators in IDSE, Attention: RIMAGE system operators, Mail Stop 1521D-A2, who will respond via email when the CD/DVD was shipped.

    6. If a customer calls and requests the tracking number for a shipment, send an email to the lead to contact Chief, Tape Library at ECC-MTB. Include the company name, complete address, and the name and telephone number of the person requesting the tracking number. Contact the customer and provide the tracking number.

    7. Upon completion of the recreate, the IFS employee closes the Interaction.

  5. After 180 days from the issue date of the notice, submit the request to IT Specialist (Systems Analysis/Applications Software) for completion. The files can no longer be recreated at ECC-MTB.

Underreporter Inquiries

  1. This section provides requirements for processing Underreporter (URP) inquiries received from companies (payers/filers) whose customers (payees) have, or have the potential to, receive URP notices (Notice CP2000) from the IRS. At times, the campus working URP cases will also call TSO for research and guidance.

  2. Most URP inquiries are received by phone or letters from payers or transmitters. Generally, customers who receive URP notices proposing increases in their tax liability alert the payers or transmitters to possible problems.

Processing Underreporter Inquiries

  1. Utilize IFS Underreporter Note Page to document case details and research.

  2. Research Payer Master File (PMF), Information Return Master File (IRMF), and TSO databases to identify and/or confirm error.

  3. Create an Interaction in EHSS using KM000897, Underreporter Notices CP2000. .

  4. Document case background information, research and analysis on IFS Underreporter Notepage.

  5. Complete Underreporter Employer/Payer Transmittal Worksheet. Send to the point of contact at the Ogden campus by secure messaging.

  6. Log case information on the Underreporter spreadsheet located on TSO SharePoint.

  7. Call the payer or employer and advise to send letters of explanation of the problem to payees and/or employees who have already received Notices CP2000. The letters must include:

    • Payer or employer's name and contact information

    • Payee or employee's name

    • TIN

    • Type of form

    • Correct money amount

    • Brief explanation of the problem

    • Copy of the original or corrected Form 1099 or Form W-2C

  8. Provide the following explanations to payers with the Underreporter inquiry:

    1. Form 1099 - Furnish corrected statements to the payees and provide a letter of explanation for the payee to include in a response to Notice CP2000.

    2. Form W-2 (exact duplicates) - Contact the Social Security Administration at 800-772-6270. The SSA may have determined there was a duplicate filing and dropped one set of records.

    3. Form W-2 (over-reporting of employee income) - The employer is required to file Form W-2C, Corrected Wage and Tax Statement, and Form W-3C, Transmittal of Corrected Wage and Tax Statements, to correct the errors. Refer the customer to General Instructions for Forms W-2 and W-3 for additional information.

    4. Form W-2 - The employer is required to furnish copies of the Form W-2C to the employees with a letter of explanation for the employee to include in a response to Notice CP2000.

  9. File all case documentation.

  10. Research occasional inquiries from tax examiners at the campuses using resources available and provide processing information to explain or resolve a problem.

Transmission Processing

  1. This section provides guidance processing electronic files submitted through the FIRE System.

Checking the File Status of a File Submission

  1. Refer to the chart below for a definition of a transmitted file status.

    1. Status Code Explanation
      Not Yet Processed The file has been received, but not yet processed on the mainframe.
      Bad The file contained errors and needs to have a replacement sent unless the transmitter has informed us there will be no replacement.
      Good, Not Released The file is good and if the transmitter agrees the number of payees displayed is correct, no further action is required. The file will automatically be released after 10 calendar days unless the filer contacts us within this time frame.
      Good, Released This status indicates the file has been released to our mainline processing. If there was something incorrect with the file, the filer must submit corrected returns.
      Good, Federal Reporting For TEST files only: This status indicates the file is good for federal reporting only.
      Good, Federal/State Reporting For TEST files only: This status indicates the file is good for Combined Federal/ State reporting.
      Closed, No Replacement Expected Per the transmitter, this file has been closed and there will be no replacement.
  2. If a transmitter has provided a valid email address on "Verify Your Filing Information" screen, the system will send an email showing the acceptability of the file(s).

  3. If a transmitter contacts us about why a file is bad, create an Interaction. Request the TCC and/or the IRS assigned filename and go to the appropriate CSR application. Search by TCC and select the appropriate file name. If only one file was sent, the shipment record will display. The error code and an explanation of the error will be displayed. If further details or examples are needed and the file is on the mainframe, go to your library of programs and enter the filename in your Job Control Language (JCL) and submit it as a job. The MAG-48 part of the job will give you more detailed examples of the errors.

  4. If a transmitter calls and indicates that a file is not to be replaced, create an Interaction. Follow procedures listed below for the appropriate file status:

    1. Bad or Good, not Released - Go to the production CSR application, search by TCC and select the file. The shipment record will be displayed if there is only one file. Update comments field with reason the file will not be replaced, customer’s name, CSR initials and date. Select Close out Record in the drop down box. Enter the appropriate error code (AF, AK, BZ, etc.) at Please Select an Error Code. These actions will automatically code the TCB with fields 530=1 and 565= (comment from FIRE). File is automatically deleted from 3.4.

    2. Good, Released - Advise the user the file has already been processed and to submit corrections if data was incorrect.

    3. Not Yet Processed - Go to the production CSR application, Main Menu, search by TCC, and select the file. If only one file exists, the shipment record will be displayed. Select Close Out Record and enter BZ in the error code field. Update comments field with the date, CSR initials, reason for the action, and customer's name. Save the file to automatically delete the filename from M1101.

    Note:

    During peak filing season, check IR.MAG 1 for a shipment record on the TCB. If the record does exist on the TCB, enter 530 = 1 to ensure the file closes.

Making A Good File Bad for Replacement

  1. If a user calls and requests a good file be made bad (so a replacement can be sent), open an Interaction. Verify the file status. In FIRE CSR (production system), search by TCC and select the filename.

  2. If the file status indicates Good, Not Released, select Change Status to Bad (18) and Go. In the comments field, enter the date, CSR initials, reason for the action, and the customer's name.

  3. If the file status reflects "Good, Released," advise the user it is past the 10 day hold period and a corrected file is required.

Viewing a File in 3.4 on the Mainframe

  1. If you need to review a data file that a transmitter sent and it is on the mainframe, on the main menu Option Line, enter 3.4.

    • At the DSNAME Level, enter PDMAG.IMAG05.F001.P(TCC).

    • Enter and tab to the file you want to retrieve.

    • Enter B and press enter. This will display the reformatted file the transmitter sent.

Processing FIRE Tier-2 Errors

  1. The following are conditions that result in Tier-2 errors:

    If Then
    a file cannot be decompressed, a 17 error is produced.
    a file only has a T, A, and C record, a 16 error is produced.
    a file contains multiple files compressed into one file, a 15 error is produced.
    a file does not contain a T, A, B, and C record, a 14 error is produced.
    a file does not start with a T record, an 86 error is produced.
    a file is in EBCDIC format, an A2 error is produced.
    the file is W-2 data, an A3 error is produced.
    a file is 1042-S data filed using a TCC other than 22XXX, an A4 error is produced.
    an executable file is sent, a 22 error is produced.
    a file is in PDF format, a 73 error is produced.
    a file is not an ASCII/Text file, a 74 error is produced.
  2. From CSR Functions, select T2 Errors:

    1. If it is a 15, 16, 17, 22, 73, 74, A2, or A3 error, the program will automatically place the Tier-2 error into the M1101 table.

    2. If an A4 error is displayed, select FIRE CSR, T2 Errors, and select the appropriate filename. Select Merge.

    3. If it is a 14 or 86 error, select the filename and Hex Editor. Review the content of the file. If it does not contain a complete set of T, A, B and C records or is a non-Publication 1220 formatted file, select Back to previous page, and Merge.

    4. If it is a replacement file and displays the Filename, Replacement Filename, TCB Code and blanks in the Tier-2 code, select All and Process.

    5. If for any reason a Tier-2 record requires to be deleted, select the appropriate filename and select Remove.

MAG Runs and Reports

  1. This section provides guidance on Mag Runs and reports.

MAG-05 Selection Criteria

  1. MAG-35 selects disk datasets created via the FIRE System. MAG-35 is processed weekly through the Control-M schedule. This process is based on selection criteria in the PDMCC.IMAG35.F001.MYYYY00 file on the mainframe. There are three columns for each of the 10 service centers. The column names are high volume, electronic, and millions. This allows files with a higher payee count to be selected for a particular service center even when there is a backlog of files. The maximum number of jobs is 5,440 per campus with a maximum of 35,000 per cycle. The maximum number of records per cycle is 520 million.

    Note:

    Extra runstreams may be implemented on weekends to raise the job limit to 45,000 per week.

  2. Utilize the list below to identify the three-digit number for the TCB Field:

    • Postmark Date - 120

    • Electronic Name (FIRE) - 250

    • Record Count - 225

    • Replacement Receive Date (if applicable) - 257

    • Type of Data - 300

    • Verified - 111

  3. If the count of payers exceeds 999 for any file, additional Run Identification Keys (RIK) are automatically assigned by MAG-35.

  4. MAG-41 selects rerun files from the TCB and creates the MAG-05 Input. MAG-41 is a weekly run and is automatically scheduled and released by Control-M.

MAG-07 Runstream Procedures

  1. The handling of the Abnormal Termination Report (MAG-07-42), and Mismatch Report (MAG-07-45) are referred to as the Runstream Reports. The MAG-07 Runstream is processed each weekly cycle on Tuesday night and generates the MAG-07 reports. An IT specialist retrieves the reports from Dispatch and batches them by report numbers (MAG-07-42 and MAG-07-45).

    Note:

    MAG-07 Runstream is processed nightly during peak processing periods from March through May.

  2. The MAG-07-42 lists the RIK and TCC numbers abended in the MAG-05 run. When the MAG-07 Runstream sheet is a MAG-07-42, Abnormal Termination Report, the MAG-07 will automatically print the jobs that have abended. The abend code will be in field position 404, STATCD, on the TCB.

  3. The MAG-07-45 lists the RIK and TCC numbers where the payee count accumulated by MAG-05 does not match the total counts that were posted to the TCB . When the MAG-07 Runstream sheet is a MAG-07-45, Mismatch Report, check the electronic file and/or TCB for a mismatch that was forced through the system.

Processing Multiple Virtual Storage (MVS) Errors

  1. The following are conditions that result in MVS errors:

    1. IMAG-17 file contains more than three errors for a particular file or;

    2. File contains an error code A5, A6, A7, A8, A9, AA, AB, AC, AX, AY and AZ.

  2. Review errors on CSR Functions, T2 Errors, MVS Errors. Select Details for the filename. Take the appropriate actions:

    1. If errors appear to be legitimate, select Merge.

    2. If there are numerous errors, go to 3.4 on the mainframe. Identify if the file contains incorrect record length, non-1099 data, etc. causing incorrect errors to be generated. Delete any errors that do not apply. Edit an incorrect error code. Add an error code if needed. When accurate error code(s) are displayed, select Merge.

    3. If the error is an AZ, go to 3.4 on the mainframe and get a count of the total number of records in the file. The easiest way to get the count is to do an edit (instead of browse) on the file. The last number on the left hand side of the screen is the number of records in the file. Go to the shipment record, select Edit, and enter the correct number of records in the Record Count. Update comments field. Select Update. Go back to the MVS error. Select Details and Reprocess.

Correcting Errors From The MAG-11-40 Report

  1. The MAG-11 runs at 8:45 p.m. (ET) each day to post all of the records received and processed from the previous MAG-11. Various checks are done between the data in the file and the information on the TCB. If certain criteria is not met, the record will reject.

  2. Read the error message on the MAG-11 report and compare the error to the information on the TCB record and the shipment record on FIRE. After the problem is identified, correct the information on the TCB (if necessary). On the CSR application main menu search by TCC and select the filename. If only one record, the shipment record will display. Edit Record and correct the fields causing the problem. Select Put into 1101 or AWX0802, Go and Save. The record is placed back into the MAG-11 to process that night.

Uploading Files From The MAG-13-41 Report

  1. If MAG-13 schedules the file to be run and the file is not uploaded, the MAG-13-41 report will display what files have not been uploaded (see note below). On FIRE CSR main menu, search by TCC and select the filename that needs to be uploaded. Enter a comment to note the file was manually uploaded and Update file. Select Upload to MF (via SA). Wait until you get a Done message before going to another option in the CSR application. Files are uploaded the next business day by a FIRE SA.

    Note:

    If multiple files are on the report that have not been uploaded, it is probably because the files were processed and the record went into the MAG-11, but the data file did not get uploaded by 10:15 p.m. (ET). Therefore, the file wasn’t there when MAG-15 tried to run the file. Wait until the next business day to see if the files are still there. If they are, they will need to be uploaded as explained above.

MAG-86-41 Duplicate TCC Shipment for Electronic Files

  1. The MAG-86 report is generated every Monday at 9:15 a.m. (ET) prior to the MAG-35 run. The purpose of this report is to identify possible duplicate filing. The list includes:

    1. TCC and Alpha of the questionable shipment records

    2. Balance Date if the shipment is balanced

    3. Dup Count Ind 1 indicates there is a possible duplicate

    4. Dup Count Ind 2 indicates this shipment has appeared before and found not to be a duplicate

    5. Data Type P for production

    6. Data Type C for correction

    7. DBliss Date

    8. Elec Results T for "good" file

    9. Elec Results F for "bad" file

    10. User ID

    11. Electronic File Name

    12. Payee Count

  2. To print the MAG-86 report, log on to the mainframe (J system) and access Control-D. In Control-D, search to find the OMAG86 files, locate and print the current report.

  3. If files have the exact count and are not balanced, use the 3.13 option to determine if they are exact duplicates or view the files in 3.4. It may be obvious the files are not duplicates.

  4. If they are not duplicate files, change the indicator by entering 240=2.

  5. If the data is duplicated, contact the transmitter. Create an Interaction.

  6. If the transmitter has another file to send in place of one of the duplicates, change the file status on one file to bad so they can send a replacement. This requires watching the postmark date to make sure it is not postmarked late when a "Good" replacement file is received.

  7. To change the file status to bad:

    1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG-42 by an IT Specialist.

    2. Go to the file in CSR, and use the drop down option, "Change the status to bad (18)."

    3. Note the date, the person you talked with, and your initials.

    4. Change 240=2 on the good file(s). If the file is bad, change 240=Blank. Watch for the replacement file and adjust the postmark date when it has a good status.

  8. If we have all the files they need to send:

    • Enter 240=2 for the file(s) you are keeping.

    • Close out the file in the production CSR and note the date, contact name, the filename of the duplicate, and your initials. Normally you will use code "BZ" . If you leave a message and do not get a call back, use "AK" .

  9. If one or more of the possible duplicate files are balanced:

    • Look at the balanced file on IR.MAG.1. Note the tax year and type of documents(s) and compare to the file in 3.4.

    • Or you can use the "Hex Editor" option on the CSR to view the first 16 records of the file and compare to the file in 3.4.

    • If you are still not sure, use the CSR "upload to mainframe" option so you can compare the files. Once you have resolved the problem, you will need to notify an IT Specialist to delete the balanced file from 3.4.

    • You can also use IR.MAG.2 and do a Payer Control Report (PCR) History Search.

  10. If there is a difference of four records or less, use 3.4 to determine if they are the same payer, doc type, etc. If they are all different, use 240=2 for all.

  11. If they appear to be the same file with some additional records, or some records removed, create an Interaction and contact the transmitter/filer.

  12. If one file is balanced and the other is not, explain that we cannot use the file with the additional records as it will cause duplication of the records in the first file.

  13. If neither file is balanced, use the file the transmitter prefers. One file must be closed out in the production CSR. Note the date, contact name, and your initials. The file retained requires 240=2. Always watch the postmark dates.

  14. Occasionally when a replacement is required, transmitters will send a file that has already been received as "Good" because they are not sure which file was bad. Check the payee count, document type and Payer of the original file, if it is available. If the replacement file is not the same as the original file, provide this information when you contact the transmitter(s).

    If And Then
    the wrong file has been transmitted is bad, the filer must send the correct replacement file.
    the wrong file has been transmitted is good, you must change the file status so they can send the correct replacement file.
  15. To change the file status to bad:

    1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG42 by an IT specialists.

    2. Go to the file in FIRE CSR and use the drop down option, "Change the status to bad (18)." Note the date, contact name and your initials. In MAG32, change 240=2 on the good file(s). On the file being made bad, in MAG42, set 240=Blank.

    3. Watch for the replacement file, ensure the correct file was received and adjust the postmark date (if necessary) when it has a good status.

MAG 33-42 Duplicates Questioned for Electronic Files

  1. The MAG-33 report is generated each Monday morning following the MAG-86 run. The purpose of this report is to identify electronic files that can be released due to an electronic file being replaced or closed. The list includes:

    1. TCC and alpha of the questioned files

    2. Payee count

    3. electronic filename

    4. electronic results (T for "good" file, F for "bad " file)

    5. Data type (P for production, C for correction)

  2. You must log on to the mainframe (J system) and access Control-D. In Control-D, search to find the MAG-33-42 file, locate and print the current report.

  3. Research the files on the report to determine whether a previous file has been closed or replaced if it was a duplicate of another file.

    If Then
    a file that had duplicate data of the "good" electronic file on the report has been closed, change the indicator of good file to keep by entering 240=2.
    a file that has a different number of records, that is not duplicate data of another electronic file, has been replaced, change the indicator by entering 240=2.
    the data is duplicated, contact the transmitter/filer.

Paper Inventory Processing

  1. This section describes the procedures used in TSO to track the number of paper forms, faxes, and mail that are processed during the fiscal year.

Received Date Stamp

  1. Date stamp all incoming mail received from the MCC mail room. The MCC mail room is a contracted mail service and is not required to date stamp. Date stamping is required due to time sensitive documents received in TSO.

  2. To ensure an accurate received date is stamped and work is processed in First In/First Out (FIFO) order, follow procedures below:

    • Upon delivery of mail from the MCC mail room, clearly label each mail container (trays, bucket, etc.) with the date the mail is received in TSO.

    • Test the date stamp prior to using to ensure the date is appropriately set.

    • Stamp documents with the date identified on the mail container.

      Note:

      If date stamping is not completed daily, caution must be taken to ensure the date stamp is set appropriately based on the received date noted on the mail container being processed.

  3. Date stamp on the face (page one) of the document in an area that does not cover taxpayer or customer information.

  4. If an incorrect date is stamped on a document in error, cross out the entire stamp with an "X" and re-stamp with the correct received date.

  5. Lock the TSO date stamp in a designated area when not in use.

Paper Forms and Correspondence Received in TSO

  1. The following is a list of forms processed at TSO:

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027)

    • Form 8809, Application for Extension of Time to File Information Returns

    • Form 8822, Change of Address

    • Form 8822-B, Change of Address - Business

    • Form 10301, CD/DVD Encryption Code Authorization for CP2100/972CG

  2. Attach envelopes and additional documentation.

  3. Create an EHSS Incident Batch for groups of 25 or less. Attach an Incident Batch Sheet and stamp with the received date.

Misrouted and Misdirected Mail

  1. TSO receives misrouted and misdirected mail including individual and business forms, correspondence, and information returns. Misdirected information returns include the following forms:

    1096 1099-A 1099-H 1099-PATR 3922
    1097-BTC 1099-B 1099-INT 1099-Q 5498
    1098 1099-C 1099-K 1099-R 5498-ESA
    1098-C 1099-CAP 1099-LTC 1099-S 5498-SA
    1098-E 1099-DIV 1099-MISC 1099-SSA W-2G
    1098-T 1099-G 1099-0ID 3921
  2. Process misrouted and misdirected mail according to the procedures below:

    • Forward individual and business forms or correspondence intended for processing to the appropriate IRS campus following guidelines in Document Shipping Policy for PII Documents, located at Shipping Policy for PII Documents. Prepare Form 3210, Document Transmittal.

    • Return documents requiring further clarification to the sender.

    • Destroy misdirected or misrouted mail that does not require a response or further processing.

  3. Forward information returns to the appropriate campus for processing. Prepare Form 3210, Document Transmittal. Utilize the address identified below to locate the appropriate campus address in the adjacent table.

    • Form 1096, Annual Summary and Transmittal of US Information - Filer’s name and address

    • Form 1097 Series - Issuer’s name and address

    • Form 1098 Series - Recipient’s/Lender, Donee, or Filer’s name and address

    • Form 1099 Series - Lender, Payer, Creditor, Corporation, Issuer/Provider, Filer, or Trustee/Payer’s name and address

    • Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), - Transferor’s name and address

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c), - Corporation’s name and address.

    • Forms 5498, 5498-ESA and 5498-SA - Trustee or Issuer’s name and address

    • W-2G - Payer’s name and address

    Address IRS Campus
    Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia Internal Revenue Center, 3651 S Interregional Hwy 35, Austin, TX 78741
    Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming Internal Revenue Center, 333 West Pershing Rd, Kansas City, MO 64108
    Outside the United States Internal Revenue Center, 3651 S Interregional Hwy 35, Austin, TX 78741

Misdirected Remittances

  1. During peak payment processing periods, the potential increases for misdirected remittances in the Department of the Treasury headquarter offices. Headquarter misdirected remittances are payments for federal income taxes addressed to executives or offices that do not ordinarily receive or collect tax payments.

    Note:

    These procedures are for use by headquarter executive offices of the Department of the Treasury only. Employees in a campus or field office must adhere to prescribed procedures in their respective Internal Revenue Manuals.

Procedures for Misdirected Remittances
  1. Headquarter offices should send any misdirected remittances to the Kansas City Submission Processing Center.

  2. Route remittances using an overnight traceable method. All remittances must be sent on the day of receipt, but no later than the next business day.

  3. To prepare Remittance Packages for Mailing, take the following steps:

    1. Attach Form 3210, Document Transmittal, listing the taxpayer identification number, dollar amount, type of tax period, and date received.

    2. Annotate "MISDIRECTED REMITTANCE RECEIVED mm/dd/yyyy," in the remarks section of Form 3210.

    3. If the remittance received is cash, convert the cash to a cashier's check made payable to the United States Treasury before mailing. The local employee credit union will generally perform this service.

    4. Retain Part 4 (Originator's copy) of Form 3210 in a suspense file.

    5. Enclose Parts 1 and 3 of Form 3210, the remittance, and all accompanying attachments in a sealed envelope addressed to the Kansas City Submission Processing Center at the address below. Follow established procedures for sending overnight traceable mail.

    6. Hand carry the double wrapped remittance package to the mail room, along with an approved Form 12427, Express Mail Request. The use of completed inside and outside labels is required.

    7. The package should be addressed to:

      Internal Revenue Service

      Kansas City

      Attn: Stop 7777

      333 W. Pershing Road

      Kansas City, MO 64108

      Telephone: (816) 325-3111

    8. Kansas City Submission Processing Center remittance processors will return a receipted copy of the transmittal within three business days. If you do not receive an acknowledgement of the remittance package within five business days, contact Receipt & Control Operations program manager at 1-816-325-3111.

    9. Any lost, stolen, or altered remittance must be immediately reported to your manager, the Office of the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484, and the designated Remittance Security Coordinator listed on the Submission Processing Homepage under security information.

    10. Incidents involving inadvertent unauthorized disclosure, verbal disclosure, the loss or theft of hardcopy records or documents containing sensitive information, packages lost during shipment, etc., are reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Incident Reporting Form. Refer to IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets and Hardcopy Records/Documents.

Undeliverable Mail Procedures

  1. Undeliverable mail is any letter, notice or other correspondence returned to TSO with an indication the address to which the mail was sent is no longer valid. Undeliverable mail is identified as mail received that states:

    • Addressee has moved with no forwarding address

    • No recipient, unable to forward

    • Attempted - Not known unable to forward

    • No such address return to sender

    • Not deliverable as addressed - return to sender

    • Box closed unable to forward

  2. If there is a yellow address change sticker provided by U.S. Postal Service (USPS) on the original envelope, research IDRS using Command Code (CC) ENMOD and IMFOLE. (Ensure the name on the USPS yellow label matches the information on IDRS.) Compare the address and follow procedures listed in the table below:

    If Then
    the address is the same as the yellow label, remail to the current address.
    the USPS yellow label address does not match IDRS, compare the date of TC 014 on IDRS with the date of the yellow label. remail to the current address.

    Note:

    If USPS yellow label was the current address, include a copy of Form 8822-B, Change of Address - Business, and the envelope with the yellow label.

  3. If there is no yellow address change sticker on the original envelope, research ENMOD or IMFOLE for a current address. If a new address is found, mail correspondence to the current address. If no new address is found, destroy as classified waste with the exception of CP2100 and Notice 972CG. File the notices and destroy 90 days after the notice date.

  4. When mailing Notice 972CG, only change the file copy date to ensure the filer/payer is allowed 45 days to respond. When mailing CP2100 Notices, the original date on the undeliverable notice should not be changed. Filers will have 15 business days from the date of receipt to complete all required mailings to the recipient.

Questionable Data Research

  1. This section outlines procedures to identify, process, and report files that contain questionable file data.

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  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Retention of Paper Documents Procedures

  1. This section provides requirements for maintaining copies of documents including procedures for sorting, filing, retention, and purging documents.

  2. All transmittals and other related forms must be filed and stored for future reference.

  3. Documents are received from payers/transmitters daily. Computer clerks sort the mail according to form type and deliver it to the appropriate section within the branch.

  4. Employees in Filing Information Returns Electronically (FIRE) Support are responsible for the retention of Forms 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027).

  5. Employees in IFS(IFS) are responsible for retention of the following forms, worksheets and letters:

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8809, Application for Extension of Time to File Information Returns

    • Form 8822, Change of Address

    • Form 10301, CD/DVD Encryption Code Authorization for CP2100/97CG

    • Form 1098-T, Tuition Statement

    • Underreporter Employer/Payer Transmittal Worksheet

    • Incorrect payer name/TIN letters

    • Successor/predecessor letters

  6. After the paper documents have been filed, they will be retained in TSO for at least three years.

  7. Employees in IFS will arrange for the destruction of documents in accordance with IRM 1.15.19, Records Control Schedule for Enterprise Computing Center - Martinsburg (ECC-MTB).

Cleaning and Filing Documents for Filing

  1. Prepare documents for filing.

  2. Remove the following information from the documents and shred unless otherwise noted:

    • Incomplete postmark dates including envelopes or mail receipts without proper postmark dates or To/From address. Documents that are required to be filed and are received via a shipping agencies and do not note date shipped should be kept.

    • IRS letterhead documents such as return letters, extension of time letters, etc.

    • Letters with noncritical information.

      Note:

      All letters that reference missing or incorrect TINs, reason for late filing, etc., should be kept with the document and filed.

  3. Each type of document is filed separately in locked cabinets located in the respective branch sections. Documents are generally filed based on the calendar year processed.

  4. File forms listed below accordingly:

    • Form 4419 - ascending order by TCC

    • Form 8508 - ascending order by Control Number

    • Form 8809 - ascending order by Control Number

    • Form 8822/8822-B - ascending order by EIN

    • Form 10301 - ascending order by EIN

    • Underreporter Employer/Payer Transmitter Worksheet - ascending order by EIN and calendar year the case was created

    • Penalty Research Forms - ascending order by batch number logged into the penalty research log book and by calendar year the case was created

    • Letters reporting incorrect payer name and/or TIN used on Forms 1099 - ascending order by correct EIN

    • Letters reporting successor/predecessor reporting - ascending order by assigned letter number

    • Letters reporting changes to Form 1098-T reporting procedures - ascending order by date received

Published Products

  1. This section provides guidelines to publish publications, forms, and letters.

Publications

  1. It is the responsibility of TSO to assist in the revision of the publications listed below. The due dates of the information returns dictate the timing sequence for the revision of publications. In general, a publication should be in print at least three months and ideally four months before the due date of the returns affected by the revision.

    • Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

    • Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts

    • Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement of Identifying Separated Participants With Deferred Vested Benefits

    Note:

    Publication 1220 is revised annually. Publications 1187, 1239, 1516, 1582, and 4810 are revised when legislative or processing changes dictate a change in procedures.

  2. Perform a technical review upon request from Program Management (PM). Provide timely feedback on technical information, formatting and schemas. Provide feedback on all Unified Work Requests (UWR) and/or field changes.

Form Procedures

  1. Electronic Products and Services Support (EPSS) is responsible for the following forms used in the processing of information returns.

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Form 10301, CD/DVD Encryption Code Authorization Form for CP2100 and 972CG Notices

  2. The Office of Management and Budget (OMB) requires all forms are reviewed every three years. If no changes are needed, the forms are renewed.

  3. Submit suggestions for form improvement or recommendations for a new form to a PM analyst. Work in tandem during the development process.

IRP Homepage Letters

  1. TSO is responsible for the following letters used in the processing of information returns:

    • Letter 5121, Form 4419 Incomplete for Processing

    • Letter 5439, Third Party Authorization

    • Letter 5258, Technical Services Operation (TSO) Unpostable

    • Letter 5365, Form 8809 Incomplete for Processing

    • Letter 5577, Revised Form 4419

    • Letter 5378, Recipient Copy Approved

    • Letter 5379, Extension Request Denied - Recipient Copy

    • Letter 5380, Extension Approved

    • Letter 5381, Extension Request Denied

    • Letter 5382, Waiver Approved

    • Letter 5383, Waiver Denied

    • Letter 5384, Transmitter Control Code (TCC) Assigned

    • Letter 5385, Transmitter Control Code (TCC) No File Received

    • Letter 5386, Combined Federal/State Filing (CF/SF) Approved

    • Letter 5387, Extension Request for Form 1040

    • Letter 5388, Transmitter Control Code (TCC) Denied

    • Letter 5389, Transmitter Control Code (TCC) Revoked

  2. Letters are reviewed annually for format, grammar and technical updates. Upon request from a PM analyst, provide timely feedback.

Affordable Care Act (ACA) Electronic Filing

  1. To support new ACA regulations, the IRS will receive and process information returns reporting on individual’s health insurance coverage from insurance companies, self-insured companies, and large businesses and businesses that provide health insurance to their employees. The following forms have been developed to support the ACA regulations:

    • Form 1094-B, Transmittal of Health Coverage Information Returns

    • Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

    • Form 1095-B, Health Insurance Coverage

    • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

  2. Forms 1094/1095-B and Forms 1094/1095-C are information returns and fall under Section 6011(e)(2)(A) of the IRC. Section 6011(e)(2)(A) provides that any person, including a corporation, partnership, individual, estate, or trust, who is required to file 250 or more information returns, must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return.

  3. TSO assistors will resolve inquiries from software developers, transmitters and issuers regarding the electronic filing issues, specific to:

    • ACA Application for Transmitter Control Code (TCC)

    • ACA Assurance Testing System (AATS) or Communication Testing

    • Transmission issues, file status, rejects and error codes

    The transmission of electronic files will be in Extensible Markup Language (XML) format. The XML format ensures the electronic return data transmitted to IRS meets all required specifications.

  4. TSO assistors provide the filing support of Forms 1094/1095-B and Forms 1094/1095-C in relation to electronic transmission (accepted/rejected) and will not answer tax law issues. Assistors also provide support for the ACA Application for Transmitter Control Code (TCC) process.

    Note:

    TSO assistors do not provide support in relation to the preparation of electronic and/or paper filing of Forms 1094/1095-B and Forms 1094/1095-C. Refer to ACA solution for resolution. For additional information about the application process, refer the customer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

ACA Authentication and Authorization Guidelines

  1. Ensure the customer is entitled to receive requested information. The customer must pass authentication. Additionally, the customer must be authorized to receive the information requested.

    Note:

    Customers requesting general information (i.e., not account specific) do not require authentication. For example: "How do I apply for a TCC?" or, "Do I need to submit a test file?" If, in the course of the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.

  2. Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to Government Liaison, Disclosure and Safeguards, website for additional information.

  3. Research the appropriate system to authenticate the customer. (e.g., IRP Homepage, FIRE CSR, ACA Applications for TCC, AMC, or IDRS).

  4. Assistors are required to use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that does not require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on SERP/EPSS Portal and linked within EHSS.

Authentication/Authorization for E-Services
  1. You may receive e-services inquiries regarding forgotten Username, Password, or PIN issues. Authenticate the caller by following the required probes in IRM 3.42.7.13.4.3,Authentication/Authorization for E-Services (Other Than e-file Application).

Authentication/Authorization for an ACA TCC Inquiry
  1. All Software Developers, transmitters and issuers who file or create software for the electronic filing of ACA Information Returns are required to have an ACA Transmitter Control Code (TCC) to file ACA Information Returns. Customers may call regarding inquiries on an ACA TCC including:

    • TIN Mismatch Problems

    • Status of a TCC

    • Forgotten TCC

    Note:

    All Software Developers, Transmitters, and Issuers must create and confirm an IRS e-services registration and complete the ACA Application for TCC. You may receive inquiries that overlap between e-services and ACA TCC inquiries. Follow authentication probes for both products if not previously obtained and verified. Follow IRM 3.42.9.23.1.1, E-services, in addition to (2) below.

  2. Authenticate the customer by obtaining and verifying the following probes:

    • TCC or TIN (EIN or SSN).

    • Legal Name or Doing Business As name, if applicable.

    • Responsible Official or Contact listed on the application.

    Note:

    You must ask two additional authentication probes when the company name the customer provides differs from our records. Refer to IRM 3.42.9.3.8, Additional Authentication.

  3. If the caller is not the Responsible Official or Contact, authenticate the caller following IRM 3.42.9.3.6, Authentication/Authorization for Account Information orIRM 3.42.9.3.7, Third Party Authorization.

    Note:

    If there is no ACA Application on file, authenticate the caller (Responsible Official, Contact, or authorized person per business entity) before disclosing there is no ACA application on file. Refer to IRM 3.42.9.3.6, Authentication/Authorization for Account Information, for the required individual or business probes.

Authentication/Authorization for ACA AATS Testing Including Communication
  1. Customers may call with inquiries on ACA AATS and Communication. Obtain and verify the following:

    • TCC or TIN (EIN or SSN).

    • Legal name or Doing Business As name if applicable.

    • Customer’s association with the business. The customer is required to be associated with the company in some capacity.

    Note:

    You must ask two additional authentication probes when the legal name or Doing Business As name the caller provides differs from our records. Refer to IRM 3.42.9.3.8, Additional Authentication.

Authentication/Authorization for ACA Production
  1. When providing general information (no access to EUP or AMC), authentication/authorization is not required.

  2. For inquiries on transmission status (Accepted, Rejected, Accepted with Errors, Processing, and Partially Accepted) or any information contained in the Acknowledgement (e.g. error code for a specific record ID), authenticate the transmitter/issuer by obtaining and verifying the following about the transmitter/issuer:

    • TCC or EIN (transmitter/issuer).

    • Legal Name or Doing Business As (DBA) name if applicable.

    • Establish the customer’s association with the company. The customer is required to be associated with the company in some capacity.

  3. If you are providing data from Forms 1094/1095-B and Forms 1094/1095-C (e.g., Line 5 is blank on your record or Line 5 states John Doe, etc.) you must obtain and verify information from the Form 1094 submission or Form 1095 records in addition to the probes above. Obtain and verify the following:

    • TIN (EIN or SSN on Form 1094 or Form 1095 in question)

    • Name (Employer or Employee on Form 1094 or Form 1095 in question)

  4. Utilize the following systems to verify the Authentication/Authorization probes obtained:

    • Employee User Portal (EUP) ACA Application

    • AIR Management Console (AMC)

Overview of the ACA Application for Transmitter Control Code (TCC)

  1. To participate in electronic filing of ACA information returns Forms 1094/1095-B and Forms 1094/1095-C, the Responsible Official and Contact must first register and confirm their registration through e-services ACA Application for TCC process. Definitions of a Responsible Official and Contact are:

    • Responsible Official - Individuals with responsibility for the authority over the electronic filing of ACA Information Returns operation at the firm or organization location. Responsible Official (RO) is the first point of contact with the IRS, and has authority to sign the original/revised ACA Information Return Application for TCC, and is responsible for ensuring that all requirements are adhered to.

    • Contact - Individuals who may be responsible for transmitting and/or are available for inquiries from the IRS on a daily basis.

    Note:

    Refer to IRM 3.42.8, E-Services Procedures for Electronic Products and Services Support (EPSS), for further information on the e-services process.

  2. The application for a Transmittal Control Code (TCC) allows the user to request participation in electronic filing of ACA Information Returns. A Responsible Official must create (initiate) the ACA Application for TCC. There must be a minimum of two Responsible Officials and a minimum of two and up to 10 contacts within the ACA Application for TCC.

    Note:

    Form 4423, Application for Filing Affordable Care Act (ACA) Information Returns, is used for foreign based filers/organizations that do not have an Employer Identification Number (EIN) and are unable to complete the online ACA Application for TCC.

  3. The ACA Application for Transmitter Control Code (TCC) contains three separate roles:

    • Software Developer - An organization writing either origination or transmission software according to IRS specifications.

    • Transmitter - A third-party sending the electronic information return data directly to the IRS on behalf of any business required to file.

    • Issuer - A business filing their own ACA Information Returns regardless of whether they are required to file electronically (transmit 250 or more of the same type of information return) or volunteer to file electronically.

  4. When an application is approved, a letter containing the five digit alpha number (TCC) will be issued via United States Postal Service (USPS) and will also be available on the ACA Application for TCC Summary page. There are three different acceptance letters that will be issued based on the role selected on the ACA Information Returns Application for TCC:

    • Letter 5476C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Issuer

    • letter 5477C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Software Developer

    • Letter 5478C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Transmitter

  5. Assistors may receive inquiries regarding the status of ACA Application for TCC process, including any of the following application or TCC statuses:

    Status for Status Definition
    Application Submitted Pending Review Application is going through eligibility checks.

    Note:

    In future releases, this will be the status the application will stay in when going through eligibility and suitability checks.

    Application Saved Application has been started but not submitted.

    Note:

    An application that has not been submitted and is in the saved status for more than 90 days will automatically be deleted by the system.

    Application Signature Required Application has been submitted but still waiting for additional Responsible Official signature.
    Application Completed Application has been submitted and completed processing; the TCC(s) have been issued.
    Application Resubmission Required The application has been completed, but has been updated and must be resubmitted and signed by all Responsible Officials.
    Application Inactive Application is inactive when TCC is in a completed status and has not been used for more than two years.
    Application Deleted An application was in Saved status without ever being submitted for over 90 days or the Responsible Official deleted on the EUP on purpose.
    Application Dropped Status changes to Dropped when the application has been deleted or inactive for 90 days.
    TCC Active Application is completed and the TCCs are active. TCCs are available to use in Production or Test (dependent upon the form status).
    TCC Inactive TCC is inactive due to inactivity or customer request.
    TCC Dropped TCC has been dropped because of 2 years of inactivity and the waiting period has been exceeded.
    TCC Test “T” (T/P Indicator) TCC may be used in the AIR Test Environment.
    TCC Production “P” (T/P Indicator) TCC may only be used in the AIR Production Environment.
  6. The time frame to process an ACA application for TCC is 45 days upon submission of the application.

  7. Assistors may also receive inquiries on a forgotten ACA TCC or other ACA TCC inquiry. Before assisting the caller, ensure Authentication /Authorization probes have been obtained and verified. See IRM 3.42.9.23.1.2Authentication/Authorization for an ACA TCC Inquiry.

  8. For additional information about the application process, refer the customer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

Form 4423, Application for Filing Affordable Care Act (ACA)
  1. Form 4423, Application for Filing Affordable Care Act (ACA) Information Returns, is used by a foreign entity without an EIN who is required to file ACA information returns electronically or a foreign entity developing software to electronically file ACA information returns. Additionally, Form 4423 may be used to update an existing application for an organization without an EIN.

    Note:

    Applicants with an EIN must submit their Affordable Care Act information return application electronically on https://www.irs.gov/ using e-services. If it is determined the applicant has an EIN, send Letter 5730C, Incomplete Form 4423.

  2. Form 4423 should be submitted at least 45 days before the due date of the electronically filed return. Refer to Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR). The Responsible Official and Contacts must register and confirm their registration through e-services. Refer to IRM 3.42.9.23.2Overview of the ACA Application for Transmitter Control Code (TCC). When a question is received about the e-services registration process, refer to the e-services registration solutions.

  3. Verify Form 4423 contains the required information listed below:

    • Legal name

    • Responsible Official Information

    • Contact Information

    • Role(s)

    • Software package

    • Form(s)

    • Signature and title

    If any information listed above is missing or you determine the applicant has an EIN, send Letter 5730C, Incomplete Form 4423, to the address located on Form 4423.

  4. Search the EUP using search criteria (i.e., legal name or TCC) to determine if an application exists. Input revised or new information in EUP via the ACA Application for TCC. When a new application is entered and complete, a letter will automatically generate to the business advising of their TCC. The letter will be sent via USPS.

Affordable Care Act Information Return (AIR) System

  1. The Affordable Care Act Information Return System (AIR) is a new system that will receive electronically filed Affordable Care Act (ACA) information returns (Forms 1094/1095-B and Forms 1094/1095-C).

Affordable Care Act (ACA) Information Returns (AIR) Management Console (AMC)

  1. The AMC displays ACA information returns and status for information return transmissions, submissions, and records transmitted through the AIR system in test and in the production environment. Currently, the record level (information return) information is available in PDF format.

  2. Access to AMC is through the Employee User Portal (EUP) and is based on portal-defined permissions requested by the ol-5081 user role. The manager is required to initiate an ol-5081 for the assistor and select the 5081 Application Name of "SYS USER AIR 1 – ASSISTOR AND ANALYST (AIR MANAGEMENT CONSOLE)." Most users will have view only privileges.

  3. Access the AMC and select the AIR Management Console application to view ACA transmissions and submissions that have been Accepted, Accepted with Errors, Partially Accepted, and Rejected. Additionally, the error messages or business rules violations are visible at the transmission, submission and record level.

    Note:

    The Affordable Care Act (ACA) Information Returns (AIR) Management Console (AMC) User Guide is located on the SERP EPSS ACA Portal Page.

  4. Access ACA data through the AMC. Research ACA Information Returns Forms 1094/1095-B and Forms 1094/1095-C for the following:

    • Determine the status of the transmission/submission (Accepted, Rejected, Accepted with Errors, Partially Accepted, or In Processing).

    • Provide the errors associated with the transmission, submission, or record (information return).

    • View the information return in PDF format.

ACA Assurance Software Testing and Communication Testing

  1. This section provides information for completing the ACA Assurance Testing System (AATS) process. Software Developers (SWD) must pass all applicable test scenarios for the forms the software package supports before the software packages are approved. Software testing for ACA Information Return Software ensures the electronic return data is sent in the correct format.

  2. Transmitters, including issuers, must use approved software to perform the communication test. The communication test demonstrates the ability to send information returns and receive the acknowledgement file with a status of Accepted or Accepted with Errors. No further communication testing is required when additional forms are added to the ACA Application for TCC. The transmitters are not required to test each year.

  3. The following documents are available on Affordable Care Act Information Returns (AIR) Program, to assist with the Software and Communication Testing process:

  4. Prior to testing, all SWD, transmitters, and issuers (transmitting directly) must apply for and receive an ACA TCC by completing the ACA Application for TCC process. A SWD will receive a software identification number (SWID) for each ACA form type and year they support.

  5. SWDs create their software using Extensible Markup Language (XML) following the guidelines in multiple publications, schemas, and resources located on http://www.irs.gov/for-Tax-Pros/Software-Developers/Information-Returns/Affordable-Care-Act-Information-Return-AIR-Program.

  6. Participants will contact the IRS when they completed the appropriate submission narratives and their transmissions are accepted.

  7. SWDs receive a status of Accepted, Accepted with Errors, Partially Accepted, Processing, or Rejected from AATS.

    • If the submission is Accepted, confirm the required submissions are in Accepted status and follow KM003205, Affordable Care Act (ACA) Assurance Testing System (AATS) and Communication Testing

    • If the Software Developer receives an Accepted with Errors or Partially Accepted status, identify the submission/scenario containing errors and/or the specific fields in error, if requested. Do not provide the expected results; however, you may identify the field in error.

    • If the Software Developer receives a Processing status, confirm the processing status on AMC and follow KM003205.

    • If the Software Developer receives a Rejected status, provide the reject code and/or the definition of the reject.

ACA Assurance Testing (AATS) Software Developer

  1. SWDs are assigned a TCC used for software testing. The ACA TCC T/P Indicator for a SWD TCC will be permanently set to Test T, which allows the SWD to test year round. Software Developers do not have to apply for a new TCC each year; however, software package information must be updated annually online through the ACA Application for TCC.

  2. Software IDs will be assigned for each tax year after the SWD updates their Software Developer Package List within the ACA Application for TCC. All electronically filed returns are required to have a SWID transmitted as part of the transmission. If the number is not provided, the transmission will reject. The SWID is designed to identify software products used when transmitting returns to the IRS. A SWID is not used to track the serial numbers of individual software packages.

  3. Individuals or firms who purchase another developer’s current year approved software for the purpose of using and/or marketing under their own name, must complete and submit an application requesting a separate Software Identification (SWID) assigned to tax preparation package. The SWID is generated in the Third Party Data Store (TPDS) and is composed of 10 digits with the first two characters being the tax year and the third character being an A for ACA. The A is the literal alphabetic letter used to identify the difference between ACA Information Return Software Identification Number and an e-file Software Identification Number. For example, during testing of software for processing year 2016, the two digit year will be 15 for tax year 2015.

    Note:

    A SWD can test more than one year at a time. Verify a SWID is available for each tax year supported.

  4. Each software package receives its own ID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) tax package, and a web tax package, the company is required to have four distinct SWIDs to track how errors on different packages are handled from the same company.

  5. SWDs must use and pass all required AATS submissions for the forms the software supports before the software testing is passed. For example, if the SWD transmits submission 1.0 through 1.3 and passes all scenarios but does not pass all of 2.0 through 2.3, the software package has not passed. The SWD must resubmit 2.0 through 2.3. Once the software packages pass all submissions, the SWD will contact the help desk to review their test.

  6. Take the following actions to confirm the SWD passed the submission tests:

    • Verify the software tested on the ACA Application for TCC including forms for each package, SWID issues, and transmission method.

    • Review the results in the AIR Management Console (AMC) AATS environment.

    • Verify all required submissions are in Accepted status.

  7. After verifying the information and all submissions have passed for specific forms, take the following actions in the EUP, ACA Application for TCC:

    • Form Status Indicator - move from T to P.

    • SW Package Status - move from test to production.

    • Software ID Status - move from test to production.

    • Document comments on the ACA Application for TCC and in EHSS stating SWD passed testing. Follow appropriate solutions.

    Note:

    If the SWD has the Transmitter or Issuer role on the application, update the Transmitter/Issuer form T/P indicators from Test to Production.

  8. It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame is not met, the transmitter may receive an error stating the TCC is not valid.

  9. If the customer has unresolved issues, escalate the Interaction to manager/lead.

    Exception:

    If there are Automated Enrollment or web service definition language (WSDL) questions, escalate to ACA AIR Technical L2 Provider Group. Refer to the appropriate solution.

Communication Testing

  1. The transmitter/issuer must use approved software and perform a communication test from the available AATS testing submission.

  2. A communication test establishes the transmitter or issuer can send ACA information returns and retrieve their acknowledgement file successfully. Transmitters must perform a communication test to demonstrate the ability to send the information returns and receive the acknowledgement file with a status of Accepted, Partially Accepted, or Accepted with Errors. The transmitter or issuer must be able to view the Receipt ID and use the Receipt ID to retrieve the acknowledgement Accepted status for the transmission.

  3. Once the transmitter has received a status of Accepted, Partially Accepted or Accepted with Errors for their test submission, the transmitter will contact the help desk. Take the following steps to confirm the Transmitter passed the Communication test:

    • Verify the test on the AMC.

    • If the status is Accepted or Accepted with Errors, update ACA Application for TCC by changing the Form Status Indicator from T to P.

    • Document comments on the ACA Application for TCC and in EHSS stating the transmitter passed the communication test. Follow appropriate solution.

  4. It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame is not met, the transmitter may receive an error stating the TCC is not valid.

  5. If the customer has unresolved issues, escalate the Interaction to manager/lead.

    Exception:

    If there are Automated Enrollment or WSDL questions, escalate to ACA AIR Technical L2 Provider Group or refer to the appropriate solution.

ACA Production Inquiries

  1. Take the appropriate actions as needed in relation to the electronic transmission of ACA Forms (Forms 1094/1095-B and Forms 1094/1095-C) as listed below:

    • Access the AMC system and review the transmission submission, or records as needed.

    • Review errors displayed on AMC.

    • Explain the reason for rejection or errors as appropriate by reviewing the business rules, and Knowledge Base Solution ID on EHSS. Provided the references listed in (2) for future inquires and education.

    • Document all comments and contacts in the EHSS Interaction.

    • Monitor open Interaction in EHSS until issue is resolved.

    • Close Interaction. If unable to resolve the issue, assign and refer the Interaction to the lead tax examiner who will resolve or escalate the Interaction to the appropriate provider group.

  2. Refer the customer to the links located on the Affordable Care Act Program Page:

  3. Support is not provided in relation to preparation of electronic filing of ACA forms. When answering a business rule or error code inquiry, the customer may ask for clarification on how to complete ACA forms. Refer the customer by following the ACA referral information in Solution KM000243, EPSS and Unsupported Product Contact Information.

Organization, Function, and Program (OFP) Codes

  1. Organization, Function, and Program (OFP) codes are recorded on Form 3081, Employee Time Report, to identify programs IRS employees perform daily. Refer to Exhibit 21.3.11-1, Organization, Function, and Program (OFP) Codes (Phones and email), for program codes to use when assisting the help desk, read time, and working paper inventory. Time must be reported under the appropriate OFP codes for tracking purposes. Additionally, refer to Exhibit 21.3.11-2, Overhead Programs.

Acronyms

Acronym Meaning
Abend Abnormal Termination
ACA Affordable Care Act
ADB AWAX Database
AMMPS Automated Magnetic Media Processing System
ATLAS Automated Tape Library Access System
ATM Allocated Tips Monthly
AWAX Automated Waivers and Extensions
BBTS Batch Block Tracking System
BMF Business Master File
BWH Backup Withholding
CD Compact Disc
CP Computer Paragraph
CSR Customer Service Representative
CSS Customer Service Section
CTW Chapter Three Withholding
DLN Document Locator Number
DSN Dataset Name
DVD Digital Versatile Disk
ECC-MTB Enterprise Computing Center-Martinsburg
ECC-MEM Enterprise Computing Center-Memphis
EFTU Enterprise file Transfer Utility
EHSS e-help Support System
EIN Employer Identification Number
EONS Electronic Online-Output Network System
EOT Extension of Time
ESB Enterprise Systems Branch
FATCA Foreign Account Tax Compliance Act
FS FIRE Support
FIRE Filing Information Returns Electronically
ID Identification
IDRS Integrated Data Retrieval System
IFS Information Filing Support
IRMF Information Returns Master File
IRP Information Reporting Program
IRS Internal Revenue Service
IRSC Internal Revenue Service Campus
IT Information Technology
JCL Job Control Language
MCC Martinsburg Computing Center
MFSS Master File Scheduling Section
MVS Multiple Virtual Storage
MOB Mainframe Operations Branch
MOS Mainframe Operations Section
ODBC Open Data Base Connectivity
PSC Philadelphia Service Center
PMF Payer Master File
PIN Personal Identification Number
QI Qualified Intermediary
RBL Runstream Batch Log
RIK Run Identification Key
SB/SE Small Business/Self Employed
SPS MVS Special Projects Multiple Virtual Storage
SSN Social Security Number
STATCD Status Code
TCB Transmitter Control Base
TCC Transmitter Control Code
TIN Taxpayer Identification Number
TPT Trading Partner Test
TSO Technical Services Operation

Unpostable DOC Codes - Extension (Transaction Code 460)

DOC Code Form
00 Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, and Form W-2G
02 Form 1042-S
21 Form W-2
27 Form 5498-SA
28 Form 5498
56 Form 1095-B
60 Forms 1094-C and Form 1095-C
72 Form 5498-ESA

Unpostable DOC Codes for Waivers (Transaction Code 490)

DOC Code Form
02 Form 1042-S
10 Form 1099-K
21 Form W-2, Form W-2AS, Form W-2GU, Form W-2PR, and Form W-2VI
25 Form 3921
26 Form 3922
27 Form 5498-SA
28 Form 5498
31 Form 1099-Q
32 Form W-2G
50 Form 1097-BTC
56 Form 1095-B
57 Form 8027
60 Form 1094-C and Form 1095-C
71 Form 1099-H
72 Form 5498-ESA
73 Form 1099-CAP
74 Form 1098-Q
75 Form 1099-S
78 Form 1098-C
79 Form 1099-B
80 Form 1099-A
81 Form 1098
83 Form 1098-T
84 Form 1098-E
85 Form 1099-C
86 Form 1099-G
91 Form 1099-DIV
92 Form 1099-INT
93 Form 1099-LTC
94 Form 1099-SA
95 Form 1099-MISC
96 Form 1099-OID
97 Form 1099-PATR
98 Form 1099-R