IRS Logo

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.

(22) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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).

(25) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(26) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(27) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

(29) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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.

(39) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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.

(44) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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.

(47) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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.

(49) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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.

(61) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(62) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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

3.42.9.1  (01-01-2017)
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)

3.42.9.1.1  (01-01-2017)
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

3.42.9.2  (01-01-2014)
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.

3.42.9.2.1  (01-01-2017)
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.

3.42.9.2.2  (01-01-2017)
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.

3.42.9.2.3  (03-08-2016)
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.

3.42.9.3  (01-01-2017)
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.

3.42.9.3.1  (01-01-2017)
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.

3.42.9.3.2  (01-01-2017)
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.

3.42.9.3.3  (06-02-2016)
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.

3.42.9.3.4  (06-02-2016)
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.

3.42.9.3.5  (05-20-2015)
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.

3.42.9.3.6  (01-01-2017)
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).

3.42.9.3.7  (01-01-2015)
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)

3.42.9.3.7.1  (05-20-2015)
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)

3.42.9.3.7.2  (02-26-2015)
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.

3.42.9.3.8  (06-29-2015)
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)

3.42.9.3.9  (06-23-2016)
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

3.42.9.4  (01-01-2014)
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

3.42.9.5  (06-23-2016)
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

3.42.9.6  (06-23-2016)
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.

3.42.9.7  (08-25-2015)
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

3.42.9.8  (06-29-2015)
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

3.42.9.8.1  (01-01-2015)
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."

3.42.9.8.2  (06-23-2016)
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.

3.42.9.8.3  (06-29-2015)
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.

3.42.9.8.4  (01-01-2017)
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.

3.42.9.8.5  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

      Note:

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

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

    Note:

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

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

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

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

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

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

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

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

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

3.42.9.8.6  (01-01-2017)
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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

3.42.9.8.7  (01-01-2017)
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.

3.42.9.8.8  (03-08-2016)
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.

3.42.9.8.9  ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

3.42.9.8.10  (01-01-2015)
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.

3.42.9.9  (01-01-2015)
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

3.42.9.9.1  (01-01-2015)
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.

3.42.9.9.2  (01-01-2017)
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:

3.42.9.9.3  (01-01-2017)
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.

3.42.9.9.4  (01-01-2015)
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.

3.42.9.9.5  (03-08-2016)
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

3.42.9.9.5.1  (06-02-2016)
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.

3.42.9.9.5.2  (06-02-2016)
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.

3.42.9.9.5.3  (03-08-2016)
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.

3.42.9.10  (01-01-2014)
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

3.42.9.10.1  (01-01-2016)
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.

3.42.9.10.1.1  (01-01-2016)
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.


More Internal Revenue Manual