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- 3.45.1 Processing Employee Plan and Exempt Organization Determination Applications and User Fees
- 3.45.1.1 Program Scope and Objectives
- 3.45.1.1.1 Background
- 3.45.1.1.2 Authority
- 3.45.1.1.3 Roles and Responsibilities
- 3.45.1.1.4 Program Management and Review
- 3.45.1.1.5 Program Controls
- 3.45.1.1.6 Terms and Acronyms
- 3.45.1.1.7 Related Resources
- 3.45.1.2 General Guidelines
- 3.45.1.2.1 EP & EO Determination Letter Application Forms
- 3.45.1.2.2 Receipt of Work – Time Frames
- 3.45.1.2.3 User Fee Schedule for EO Determination Applications
- 3.45.1.2.4 User Fee Schedule for EP Determination Applications
- 3.45.1.2.5 Frivolous Argument
- 3.45.1.2.6 IRS Systems Used Previously to Process the EP/EO Applications
- 3.45.1.2.7 Systems Used to Process EP/EO Applications
- 3.45.1.2.8 System Problems and Reporting
- 3.45.1.3 EO Applications
- 3.45.1.3.1 EO Manual Case Creation
- 3.45.1.3.2 Form 1023 - Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- 3.45.1.3.3 Form 1023EZ - Streamline Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- 3.45.1.3.4 Form 1024 - Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code
- 3.45.1.3.5 Form 1024-A - Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
- 3.45.1.3.6 Form 1028 - Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
- 3.45.1.3.7 Form 8940 - Request for Miscellaneous Determination
- 3.45.1.3.8 Retrieving Applications and Attachments from Pay.gov
- 3.45.1.3.9 Creating the SharePoint Folder and Uploading Documents for EO Applications
- 3.45.1.3.10 Rejecting EO Applications
- 3.45.1.3.11 EP Manual Case Creation Form 5310-A
- 3.45.1.3.11.1 Creating the SharePoint Folder and Uploading Documents for EP Applications
- 3.45.1.3.11.2 Entering Plan Names
- 3.45.1.3.11.3 Form 4461(Pay.gov)
- 3.45.1.3.11.4 Form 4461-A (Pay.gov)
- 3.45.1.3.11.5 Form 4461-B (Pay.gov)
- 3.45.1.3.11.6 Form 4461-C (Pay.gov)
- 3.45.1.3.11.7 Form 5300 (Pay.gov)
- 3.45.1.3.11.8 Form 5307 (Pay.gov)
- 3.45.1.3.11.9 Form 5310 (Pay.gov)
- 3.45.1.3.11.10 Form 5316 (Pay.gov)
- 3.45.1.3.11.11 Rejecting EP Applications
- 3.45.1.3.12 Processing TE/GE Misdirected Correspondence
- 3.45.1.3.13 Processing Interested Party Letters
- 3.45.1.3.14 Correspondence Received through Interoffice Mail Process
- 3.45.1.4 Payment Processing - EP/EO Determination User Fees
- 3.45.1.4.1 Payment Perfection
- 3.45.1.4.2 Remittance Perfection
- 3.45.1.4.3 Remittance Not Payable to United States Treasury
- 3.45.1.4.4 Cash Remittances via OTCnet
- 3.45.1.4.5 Foreign Check Remittances OTCnet
- 3.45.1.4.6 Form 2424 - Account Adjustment Voucher
- 3.45.1.4.7 Money Amounts
- 3.45.1.4.8 Adding Additional Payments to ESAM
- 3.45.1.4.8.1 Acknowledgment of Additional Payments
- 3.45.1.4.9 Processing Miscellaneous EO & EP Correspondence With Remit
- 3.45.1.4.10 Form 8717 or Form 8718 Received With Remittance/Without Remit and No Application
- 3.45.1.4.10.1 Form 8718 Received With Remit and No Applications
- 3.45.1.4.10.2 Form 8717 Received With Remit and No Applications
- 3.45.1.4.10.3 Form 8717 Received With No Application and No check
- 3.45.1.5 Processing Congressional Letters
- 3.45.1.6 Letter Information Network User Fee System (LINUS).
- 3.45.1.7 Modified Employee Plans / Exempt Organizations Determination System (MEDS) Front-End Process
- 3.45.1.7.1 Form 3210 - Document Transmittal
- 3.45.1.8 EP Voluntary Correction Program (VCP)
- 3.45.1.9 EP Rulings and Agreements Private Letter Rulings
- 3.45.1.10 EP user fees paid through Pay.gov
- 3.45.1.11 Balancing and Preparing the Deposit
- 3.45.1.11.1 Cash Management Responsibilities
- 3.45.1.11.2 Security Responsibilities
- 3.45.1.11.3 Request Access
- 3.45.1.11.4 Accounting Package for Pay.gov Fees
- 3.45.1.11.5 Retrieve the MD-493 Report from My IQ
- 3.45.1.11.6 Generate the Collection Voucher Report
- 3.45.1.11.7 Create the Credit Card Payment Report
- 3.45.1.11.8 Create the ACH Debit Payment Report
- 3.45.1.11.9 Generate the Schedule of Collections (2221 Report)
- 3.45.1.11.10 Complete Form 784 - Recapitulation of Remittances
- 3.45.1.11.11 Complete Form 1963 - Collection Register
- 3.45.1.11.12 Balancing the Deposit
- 3.45.1.11.13 Unit Manager/Lead Review
- 3.45.1.11.14 Finalizing the Deposit Package
- 3.45.1.11.15 Paper Check Conversion (PCC)
- 3.45.1.12 Name Control (NC)
- 3.45.1.13 EP/EO Determination Reports
- 3.45.1.13.1 TE/GE Inventory Report
- 3.45.1.14 Integrated Data Retrieval System (IDRS)
- 3.45.1.14.1 IDRS Research Tools/Command Codes
- 3.45.1.14.1.1 Command Code BMFOL
- 3.45.1.14.1.2 Command Code NAMEE/NAMES
- 3.45.1.14.1.3 Command Code MFREQ
- 3.45.1.14.1.4 Command Code INOLE
- 3.45.1.14.1.5 Requesting an EIN
- 3.45.1.14.1 IDRS Research Tools/Command Codes
- 3.45.1.15 Service Level Agreements
- Exhibit 3.45.1-1 Table of Acronyms
- Exhibit 3.45.1-2 Definitions
- Exhibit 3.45.1-3 Foreign Country Codes
- Exhibit 3.45.1-4 U.S. Possessions ZIP Codes
- 3.45.1.1 Program Scope and Objectives
Part 3. Submission Processing
Chapter 45. TE/GE Processing
Section 1. Processing Employee Plan and Exempt Organization Determination Applications and User Fees
3.45.1 Processing Employee Plan and Exempt Organization Determination Applications and User Fees
Manual Transmittal
October 19, 2026
Purpose
(1) This transmits revised IRM 3.45.1, TE/GE Processing, Processing Employee Plan and Exempt Organization Determination Applications and User Fees.
Material Changes
(1) Editorial changes have been made throughout, including for plain language.
(2) IRM 3.45.1.1.3 - Updated wording and removed references referring to DLN’s.
(3) IRM 3.45.1.2 - Charts updated Function and Program Codes.
(4) IRM 3.45.1.2.1 - Updated references from LINUS to ESAM.
(5) IRM 3.45.1.2.1 (1) - Added Form 15662 to the chart.
(6) IRM 3.45.1.2.2 - Removed Captiva Report and references to MEDS application packages.
(7) IRM 3.45.1.2.2.1 - Removed Control and Routing of EP/EO Determination User Fee Unit Inventory section.
(8) IRM 3.45.1.2.3 - Added a note regarding Rev. Proc. 2026-5 and added Schedule Q to the chart.
(9) IRM 3.45.1.2.4 - .Updated the user fee amounts in the chart in accordance with Rev. Proc. 2026-5 and renamed “Master & Prototype and Volume Submitter” to “Pre-Approved Plans.”
(10) IRM 3.45.1.2.5 - Removed references to LINUS and MEDS.
(11) IRM 3.45.1.2.6 - Updated the systems to previously used systems.
(12) IRM 3.45.1.2.7 - Added ESAM to systems used to process EP/EO applications.
(13) IRM 3.45.1.2.8 - Updated references from LINUS to ESAM.
(14) IRM 3.45.1.2.9 - Removed Ordering Supplies section.
(15) IRM 3.45.1.3 - Removed Captiva Report section.
(16) IRM 3.45.1.3.1 - Removed System Routed Package to Rescan section.
(17) IRM 3.45.1.3.2 - Removed Operator Routed Package Back to Rescan section.
(18) IRM 3.45.1.3.3 - Removed Stuck in Data Completion section.
(19) IRM 3.45.1.3.4 - Removed Export to Documentum Failed section.
(20) IRM 3.45.1.3.5 - Removed Package Structure Error section.
(21) IRM 3.45.1.3.6 - Removed Stuck in Verification Step section.
(22) IRM 3.45.1.3.7 - Removed No Error Transmitted section.
(23) IRM 3.45.1.3.8 - Removed Stuck in Form ID Step section.
(24) IRM 3.45.1.3.9 - Removed No Images section.
(25) IRM 3.45.1.4 - Revised EO Applications section.
(26) IRM 3.45.1.4.1 - Revised EO Manual Case Creation section.
(27) IRM 3.45.1.4.2 - Revised Form 1023 section.
(28) IRM 3.45.1.4.3 - Revised Form 1023EZ section.
(29) IRM 3.45.1.4.4 - Revised Form 1024 section.
(30) IRM 3.45.1.4.5 - Revised Form 1024-A section.
(31) IRM 3.45.1.4.6 - Revised Form 1028 section.
(32) IRM 3.45.1.4.7 - Revised Form 8940 section.
(33) IRM 3.45.1.4.8 - Removed Received Date and Postmark Date section.
(34) IRM 3.45.1.4.9 - Removed EO Applications With Remit (Form 1028) section.
(35) IRM 3.45.1.4.9.1 - Removed Form 1023 (Pay.gov) section.
(36) IRM 3.45.1.4.9.2 - Removed Form 1023-EZ (Pay.gov) section.
(37) IRM 3.45.1.4.9.3 - Removed Form 1024 (Pay.gov) section.
(38) IRM 3.45.1.4.9.4 - Removed Form 1024-A (Pay.gov) section.
(39) IRM 3.45.1.4.9.5 - Removed Form 8940 (Pay.gov) section.
(40) IRM 3.45.1.4.9.6.1 - Removed EO Manual Case Creation section.
(41) IRM 3.45.1.4.9.6.2 - Removed EO Manual Case Creation - Form 1023 section.
(42) IRM 3.45.1.4.9.6.3 - Removed EO Manual Case Creation - Form 1024 section.
(43) IRM 3.45.1.4.9.6.4 - Removed EO Manual Case Creation - Form 1024-A section.
(44) IRM 3.45.1.4.9.6.5 - Removed EO Manual Case Creation - Form 8940 section.
(45) IRM 3.45.1.4.9.7 - Removed Rejecting EO Applications section.
(46) IRM 3.45.1.4.9.8 - Removed Obsolete EO Applications Revisions Dates section.
(47) IRM 3.45.1.4.9.9 - Removed Sorting Expedite Request for Paper Applications section.
(48) IRM 3.45.1.4.10 - Added Retrieving Applications and Attachments from Pay.gov section.
(49) IRM 3.45.1.4.11 - Added Creating the SharePoint Folder and Uploading Documents for EO Applications section.
(50) IRM 3.45.1.4.12 - Added Rejecting EO Applications section.
(51) IRM 3.45.1.4.13 - Revised EP Manual Case Creation Form 5310-A section.
(52) IRM 3.45.1.4.13.1 - Added Creating the SharePoint Folder and Uploading Documents for EP Applications section.
(53) IRM 3.45.1.4.13.3 - Updated the section to reflect that all EP forms are processed through ESAM.
(54) IRM 3.45.1.4.13.4 - Updated the section to reflect that all EP forms are processed through ESAM.
(55) IRM 3.45.1.4.13.5 - Updated the section to reflect that all EP forms are processed through ESAM.
(56) IRM 3.45.1.4.13.6 - Updated the section to reflect that all EP forms are processed through ESAM.
(57) IRM 3.45.1.4.13.7 - Revised wording.
(58) IRM 3.45.1.4.13.8 - Revised wording.
(59) IRM 3.45.1.4.13.8 - Revised wording.
(60) IRM 3.45.1.4.13.9 - Revised wording.
(61) IRM 3.45.1.4.13.10 - Revised wording.
(62) IRM 3.45.1.13.11 - Removed EP Manual Case Creation section.
(63) IRM 3.45.1.13.12 - Revised Rejecting EP Applications section.
(64) IRM 3.45.1.4.14 - Removed Sorting Form 5310-A if processed through Legacy section.
(65) IRM 3.45.1.4.14.1 - Removed Sorting Miscellaneous Correspondence Non-Remit section.
(66) IRM 3.45.1.4.15 - Revised wording in the Chart.
(67) IRM 3.45.1.4.17 - Removed references referring to LINUS and MEDS.
(68) IRM 3.45.1.5 - Removed Case Assembly of EP/EO Determination Letter Applications section.
(69) IRM 3.45.1.5.1 - Removed Application With Remit (W/R) & Non-Remit (N/R) section.
(70) IRM 3.45.1.5.2 - EO Applications Without a Form 8178 section.
(71) IRM 3.45.1.6 - Updated references from LINUS to ESAM.
(72) IRM 3.45.1.6.1 - Updated references from LINUS to ESAM.
(73) IRM 3.45.1.6.5 - Removed Unacceptable Payments section.
(74) IRM 3.45.1.6.7 - Updated references from LINUS to ESAM.
(75) IRM 3.45.1.6.8 - Removed Form 4830 IDRS Multi-purpose Posting Document section.
(76) IRM 3.45.1.6.9 - Removed Memo Entries section.
(77) IRM 3.45.1.6.11 - Revised section to ESAM process “Adding Additional Payments to ESAM”.
(78) IRM 3.45.1.6.11.1 - Removed Additional Payments (AKA Remit ADF Packages) Processed Through MEDS Using an AIS section.
(79) IRM 3.45.1.6.12 - Removed bullet referring to Memo entries.
(80) IRM 3.45.1.6.13 - Updated references from LINUS to ESAM
(81) IRM 3.45.1.6.13.1 - Updated references from LINUS to ESAM.
(82) IRM 3.45.1.6.13.2 - Updated references from LINUS to ESAM.
(83) IRM 3.45.1.6.13.3 - Updated references from LINUS to ESAM.
(84) IRM 3.45.1.7 - Updated references from MEDS to ESAM.
(85) IRM 3.45.1.8 - Removed Numbering Applications and Preparing Folders section.
(86) IRM 3.45.1.8.1 - Removed Document Locator Number section.
(87) IRM 3.45.1.8.2 - Removed Preparing Form 3539 section.
(88) IRM 3.45.1.8.3 - Removed Numbering Remit Work section.
(89) IRM 3.45.1.8.3.1 - Removed Numbering Additional Payments section.
(90) IRM 3.45.1.8.3.2 - Removed Numbering Split Payments section.
(91) IRM 3.45.1.8.3.3 - Removed Numbering Multi Payments section.
(92) IRM 3.45.1.8.3.4 - Removed Numbering Memo Entries section.
(93) IRM 3.45.1.8.3.5 - Removed Processing Expedite Applications section.
(94) IRM 3.45.1.10 - Revised wording.
(95) IRM 3.45.1.10.1 - Removed Obsolete EO Applications section.
(96) IRM 3.45.1.10.2 - Removed EO Remit - Correct User Fee section.
(97) IRM 3.45.1.10.3 - Removed EO Non - Remit section.
(98) IRM 3.45.1.10.4 - Removed EO Remit and Non-Remit Application(s) LINUS Data Elements if processed through MEDS section.
(99) IRM 3.45.1.10.5 - Removed EP Remit Application sections.
(100) IRM 3.45.1.10.5.1 - Removed LINUS Data Elements for EP Applications if processed through MEDS section.
(101) IRM 3.45.1.10.5.2 - Removed EP Applications Processed through Legacy section.
(102) IRM 3.45.1.10.6 - Removed EP Non-Remit Applications section.
(103) IRM 3.45.1.10.7 - Removed Building a Record for Legacy Cases section.
(104) IRM 3.45.1.10.7.1 - Removed Entering Names section.
(105) IRM 3.45.1.10.7.1.1 - Removed Plan Names section.
(106) IRM 3.45.1.10.7.1.2 - Removed EP Entity Name Lines section.
(107) IRM 3.45.1.10.7.1.3 - Removed EO Name Lines and Additional Information Lines section.
(108) IRM 3.45.1.10.7.1.4 - Removed EP “In Care of” Names section.
(109) IRM 3.45.1.10.7.1.5 - Removed EO “In Care of” Names section
(110) IRM 3.45.1.10.7.2 - Removed Addresses section.
(111) IRM 3.45.1.10.8 - Removed Correcting Data Through Review section.
(112) IRM 3.45.1.11 - Revised wording to only explain the MEDS system.
(113) IRM 3.45.1.11.1 - Removed Modified Employee Plans / Exempt Organization Determination System (MEDS) Front-end Process Downtime section.
(114) IRM 3.45.1.11.2 - Removed Valid Data Entry Characters section.
(115) IRM 3.45.1.11.2.1 - Removed Imaging of EO Closed Cases (EOCC) section.
(116) IRM 3.45.1.11.3 - Removed Document Preparation - Case Assembly Procedures for Determination Letter Applications and Packages Processed Through MEDS section.
(117) IRM 3.45.1.11.3.1 - Removed Expedite Annotation for Applications section.
(118) IRM 3.45.1.11.3.2 - Removed General Guidelines for EO Packages section.
(119) IRM 3.45.1.11.3.2.1 - Removed General Guidelines for Indentifying Documents Received with EO Packages section.
(120) IRM 3.45.1.11.3.2.2 - Removed Preparation for EO Closed Cases or Additional Documents using Form 8670 section.
(121) IRM 3.45.1.11.3.2.2.1 - Removed Problem Applications - EOCC Doc Prep Errors section.
(122) IRM 3.45.1.11.3.2.2.2 - Removed Reprint Form 8670 section.
(123) IRM 3.45.11.3.2.3 - Removed Document Preparation for Form 1028 Application Package - Case assembly Procedures for Form 1028 Determination Letter Applications Processed Through MEDS section.
(124) IRM 3.45.1.11.3.3 - Removed General Guidelines for EP Packages section.
(125) IRM 3.45.1.11.3.3.1 - Removed General Guidelines to help identify the correct Control Sheets for EP packages section.
(126) IRM 3.45.1.11.3.3.2 - Removed Document Preparation for Form 8717 - User Fee for Employee Plan Determination Letter Request section.
(127) IRM 3.45.1.11.3.3.3 - Removed Document Preparation for Form 5310-A Application section.
(128) IRM 3.45.1.11.3.4 - Removed Document Preparation for Additional Documents Filing (ADF) using Application Identification Sheet (AIS) when Campus Receives the Package Directly from the Filer section.
(129) IRM 3.45.1.11.3.4.1 - Removed EO ADF - Non-Remit section.
(130) IRM 3.45.1.11.3.4.2 - Removed EO ADF - Remit with or without additional documents section.
(131) IRM 3.45.1.11.3.4.3 - Removed EP ADF - Non-Remit section.
(132) IRM 3.45.1.11.3.4.4 - Removed EP ADF Remit with or without additional documents section.
(133) IRM 3.45.1.11.3.5 - Removed Document Preparation for Additional Documents Filing (ADF) using Application Identification Sheet (AIS) when the Package arrives Directly from EP/EO Rulings & Agreement Office section.
(134) IRM 3.45.1.11.3.6 - Removed Document Preparation for Non-scannable Materials section.
(135) IRM 3.45.1.11.3.7 - Removed General Guidelines for Document Preparation on Forms Used by Both EP & EO section.
(136) IRM 3.45.1.11.3.7.1 - Removed Document Preparation for Form 2848 - Power of Attorney and Declaration of Representative section.
(137) IRM 3.45.1.11.3.7.1.1 - Removed Non-IRS Form 2848 section.
(138) IRM 3.45.1.11.3.7.2 - Removed Document Preparation for Form 8821 - Tax Information Authorization section.
(139) IRM 3.45.1.11.4 - Batch Scanning Module section.
(140) IRM 3.45.1.11.4 - Removed Interruption of Scanning section.
(141) IRM 3.45.1.11.5 - Removed Manual Form Identification (Manual ID).
(142) IRM 3.45.1.11.5.1 - Removed Two or More Initial Application Packages Scanned Together section.
(143) IRM 3.45.1.11.5.1.1 - Removed Correction to Multiple Checkboxes Control Sheets are in Package section.
(144) IRM 3.45.1.11.6 - Removed Rescan section.
(145) IRM 3.45.1.11.7 - Removed Data Completion section.
(146) IRM 3.45.1.11.7.1 - Removed EO Closed Cases (EOCC) section.
(147) IRM 3.45.1.11.7.2 - Removed Additional Document Filing (ADF).
(148) IRM 3.45.1.7.2.1 - Removed ADF Non-Remit EP/EO Package for Additional Documents section.
(149) IRM 3.45.1.11.7.2.2 - Removed ADF Remit EP/EO Package for Additional Documents section.
(150) IRM 3.45.1.11.7.2.3 - Removed 3.45.1.11.7.2.3 - Removed ADF - Form 8671 section.
(151) IRM 3.45.1.11.7.3 - Removed Forms Filed Only the Employee Plan Application Package section.
(152) IRM 3.45.1.11.7.3.1 - Removed Form 8717 - User Fee for Employee Plan Determination Letter Request section.
(153) IRM 3.45.1.11.7.3.2 - Removed EP INOLE - No Plan Section.
(154) IRM 3.45.1.11.7.3.3 - Removed EP INOLE - With Plan Section.
(155) IRM 3.45.1.11.7.3.8 - Removed Forms Within Exempt Organizations (EO) Application Package section.
(156) IRM 3.45.1.11.7.4.7 - Removed Form 8670 - EDS Exempt Organization Case Closing Sheet section.
(157) IRM 3.45.1.11.7.5 - Removed Forms Available in Both the Employee Plan and Exempt Organization Application Packages section.
(158) IRM 3.45.1.11.7.5.1 - Form 2828 - Power of Attorney and Declaration of Representative section.
(159) IRM 3.45.1.11.7.5.2 - Form 8821 - Tax Information Authorization section.
(160) IRM 3.45.1.11.8 - Removed Verification Sub-Process section.
(161) IRM 3.45.1.11.8.1 - Removed ADF Non-Remit EP/EO Package for Additional Documents section.
(162) IRM 3.45.1.11.8.2 - Removed ADF Remit EP/EO Package for Additional Documents section.
(163) IRM 3.45.1.11.8.3 - Removed Forms Within Employee Plan Application Package section.
(164) IRM 3.45.1.11.8.3.1 - Removed EP INOLE IDRS Screen Print - Used in Place on Page on of an EP Application section.
(165) IRM 3.45.1.11.8.3.2 - Removed Form 5300 - Application for Determination for Employee Benefit Plan section.
(166) IRM 3.45.1.1.8.3.3 - Removed Form 5307 - Application for Determination for Adopters of Modified Nonstandardized Pre-approved Plans section.
(167) IRM 3.45.1.11.8.3.4 - Removed Form 5310 - Application for Determination Upon Termination section.
(168) IRM 3.45.1.11.8.3.5 - Removed Form 5310-A - Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities, Notice of Qualified Separate Lines of Business section.
(169) IRM 3.45.1.11.8.3.6 - Removed From 5316 - Application for Group of Pooled Trust Ruling.
(170) IRM 3.45.1.11.8.3.7 - Removed Form 8717 - User Fee for Employee Plan Determination Letter Request section.
(171) IRM 3.45.1.11.8.3.8 - Removed Form 8671 section.
(172) IRM 3.45.1.11.8.4 - Removed Forms Within Exempt Organization Application Package.
(173) IRM 3.45.1.11.8.4.1 - Removed Form 1023 - Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code section.
(174) IRM 3.45.1.11.8.4.2 - Removed Form 8670 - EDS - Exempt Organization Case Closing Sheet section.
(175) IRM 3.45.1.11.8.4.3 - Removed Form 8718 - User Fee for Exempt Organization Determination Letter Request section.
(176) IRM 3.45.1.11.8.5 - Removed EO Closed Cases (EOCC) section.
(177) IRM 3.45.1.11.8.6 - Removed Forms filed by both Employee Plan or Exempt Organizations within the Application Package section.
(178) IRM 3.45.1.11.8.6.1 - Removed Form 2848 - Power of Attorney and Declaration of Representative section.
(179) IRM 3.45.1.11.8.6.2 - Removed Form 8821 - Tax Information Authorization section.
(180) IRM 3.45.1.11.9 - Removed Exception Sub-Process section.
(181) IRM 3.45.1.11.10 - Removed Reconstitution Sub-Process section.
(182) IRM 3.45.1.11.10.1 - Removed Reconstitute EO Closed Case Packages (EOCC) section.
(183) IRM 3.45.1.11.10.1.1 - Removed Reconstitute EO Closed Case Packages (EOCC) - Packages Left in Original Box section.
(184) IRM 3.45.1.11.11 - Removed Possible Issues and Corrections section.
(185) IRM 3.45.1.12 - Removed section Reports Available for User Fees.
(186) IRM 3.45.1.13 - Updated to reflect VCP are processed through ESAM.
(187) IRM 3.45.1.14 - Updated to reflect Private Letter Rulings are processed through ESAM.
(188) IRM 3.45.1.15 - Removed section EP Form 4461 Series.
(189) IRM 3.45.1.16 - Removed section EP Rulings and Agreement cases in Pay.gov.
(190) IRM 3.45.1.17 - Updated references from LINUS to ESAM.
(191) IRM 3.45.1.17.1 - Updated section to reflect the new process for Pay.gov Transactions.
(192) IRM 3.45.1.17.2 - Removed Entering Pay.gov transactions into LINUS section.
(193) IRM 3.45.1.18 (1) - Updated to reflect Pay.gov deposits.
(194) IRM 3.45.1.18.3 - Removed the Deposit Items Not Processed Through ISRP section and added the Request Access section.
(195) IRM 3.45.1.18.4 Removed the Exception Processing section and added the Accounting Package for Pay.gov Fees section.
(196) IRM 3.45.1.18.5 - Added a new section titled "Retrieve the MD-493 Report from My IQ."
(197) IRM 3.45.1.18.6 - Added a new section titled “Generate the Collection Voucher Report”.
(198) IRM 3.45.1.18.7 - Added a new section titled “Create the Credit Card Payment Report”.
(199) IRM 3.45.1.18.8 - Added a new section titled “Create the ACH Debit Payment Record”.
(200) IRM 3.45.1.18.9 - Added a new section titled “Generate the Schedule of Collections (2221 Report)”.
(201) IRM 3.45.1.18.10 - Added a new section titled “Complete Form 784 - Recapitulation of Remittances”.
(202) IRM 3.45.1.18.11 - Added a new section titled “Complete Form 1963 - Collection Register”.
(203) IRM 3.45.1.18.12 - Added a new section titled “Balancing the Deposit”.
(204) IRM 3.45.1.18.13 - Added a new section titled “Unit Manager/Lead Review”.
(205) IRM 3.45.1.18.14 - Added a new section titled “Finalizing the Deposit Package”.
(206) IRM 3.45.1.19 - Removed Power of Attorney (POA) section.
(207) IRM 3.45.1.19.1 - Removed Form 2848, Power of Attorney and Declaration of Representative section.
(208) IRM 3.45.1.19.2 - Removed Form 8821, Taxpayer Information Authorization (TIA) section.
(209) IRM 3.45.1.21 - Updated to reflect one report.
(210) IRM 3.45.1.21.1 - Updated items included on the TE/GE Inventory Report.
(211) IRM 3.45.1.21.2 - Removed LINUS-MEDS Record Matching Report section.
(212) IRM 3.45.1.21.3 - Removed Receipt and Handling Available Work Queue Report section.
(213) IRM 3.45.1.21.4 - Removed Data Completion - Average Rates section.
(214) IRM 3.45.1.24.2 - Updated to reflect current procedures.
(215) IRM 3.45.1- Exhibit - Added acronym ESAM.
Effect on Other Documents
This supersedes IRM 3.45.1 dated October 22, 2025.
Audience
Taxpayer Services (TS)
Campus Support Employees working TE/GE
Effective Date
(01-01-2027)
Peggy Combs
Acting Director, Business Systems Planning
Tax Exempt and Government Entities
- Purpose - This manual gives instructions for processing determination letter applications and user fees.
- Audience - Cincinnati Accounts Management Campus Support Department (CAMCSD) employees located in Florence, KY who process determination applications and associated user fees.
- Policy Owner - The Director, Tax Exempt/Government Entities (TE/GE), Business Systems Planning (BSP)
- Program Owner - Accounts Management
- Primary Stakeholders - Taxpayer Services (TS), Tax Exempt/Government Entities (TE/GE)
- This manual gives instructions for processing determination letter applications and user fees.
- The procedures in this IRM are a translation of a variety of legal and administrative authorities into practical guidance for Campus Support to help process Exempt Organization and Employee Plans applications and user fees.
- These authorities take many forms: Treasury Regulations, the Internal Revenue Code (IRC), legislation, revenue rulings and revenue procedures, and advice from Counsel to name only some.
- The principal IRC section IRC section for the purpose of tax exemption is IRC 501 (tax exempt organizations). Other sections of the Internal Revenue Code are cited in this IRM as hey apply to the topic being discussed.
- Specific revenue procedures are cited in the IRM when they are applicable to the issue being covered.
- Cincinnati Accounts Management Campus Support Department (CAMCSD), within Accounts Management, performs TE/GE duties outlined in this IRM.
This IRM:
- Establishes minimum security requirements
- Provides instructions for processing applications and fees
- Explains how to maintain records of remitted user fees
- If you follow this manual, you shouldn’t need separate desk instructions.
If you create any written instructions (i.e., desk procedures, alerts) to clarify this IRM, work with, and obtain, the overseeing BSP:DSM Analyst’s approval.
- Clear the instructions (using Form 2061, Document Clearance Record) and give the documentation to the BSP:DSM Analyst before using the instructions.
- Using deviations to the procedures without the approval of the overseeing BSP:DSM Analyst could result in transferring of resources/funds back to TE/GE.
Form 8717, User Fee for Employee Plans Determination Letter Request, and Form 8718, User Fee for Exempt Organization Determination Letter Request are:
- Document payments made in determination case files
- Help taxpayers understand the user fee program
- Identify the correct fee
- User fees are payable with most determination letter applications. Fees are non-refundable except as provided in annual Revenue Procedure, the current version of which is Rev. Proc. 2026-5, updated annually.
Taxpayers must make remittances out to United States Treasury.
- Over stamp checks made out to IRS, U.S. Government, etc. with United States Treasury.
- Return to the taxpayer remittances made out to another company to the filer.
- Process the application accompanying the returned check as a Non-Remit document.
- LINUS previously served as the financial database for all EP and EO Determination user fees. Effective March 9, 2026, Exempt Status Application Management (ESAM) is the financial database for all EP and EO Determination user fees.
- Process additional user fee payments through ESAM..
- Pre-approved Plans are filed electronically through the pay.gov website. If received by mail, return to the filer.
- Program Reports: For information about the various diagnostics and reports used to assess the health of the program, refer to IRM 1.4.16.2.4, Measures and Diagnostic Goals.
- Program Effectiveness: Determined by Campus Support employees successfully using IRM guidance to perform necessary actions and duties.
- Goals, measures, and operating guidelines are listed in the Annual Workplan.
- Terms used in this IRM generally have the standard English definition. Where the term a special meaning in the context of TE/GE matter, the term is defined or clarified in the subsection in which it is used.
In addition to this IRM and to the resources cited therein, Campus Support employees may also need to refer to supplemental resources and to other IRMs, such as the following:
- IRM 1.4.6, Managers Security Handbook
- IRM 10.2.1, Physical Security
- IRM 21.3, Taxpayer Contacts
- IRM 21.1.3, Operational Guidelines Overview
- IRM 1.10.1, IRS Correspondence Manual.
- IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates
- IRM 3.10.72, Receiving, Extracting, and Sorting
- IRM 3.8.44, Campus Deposit Activity
- IRM 3.8.45, Manual Deposit Process
- IRM 3.8.46, Discovered Remittance
- User fee processing units are "controlled areas." See IRM 1.4.6, Managers Security Handbook.
In the controlled area:
- Control access to the area from other areas by using partitions, screen, walls, cabinets or other such devices.
- Post the area as a "controlled area" .
- Maintain a list containing names of those employees allowed regular access prominently at the entrance of the area. The unit manager revises the list as necessary.
- Maintain a register containing the name of the visitor, date and time in and out, and the reason for the visit. All visitors (not on the access list) must complete the register, and have received permission to enter the area from the area's manager.
- The unit manager collects the register on a quarterly basis for audit trail purposes.
- Safeguard remittances during non-duty hours in appropriate containers, (see IRM 10.2.1, Physical Security). Coordinate with local security officers to maintain adequate security.
- Date stamp all applications and correspondence to reflect the IRS received date. Applications received at CAMCSD must indicate the postmark and received dates.
- Sort and batch all submissions per the IRS received date. If multiple IRS received dates are mixed within a batch, use the oldest IRS received date to determine the age of the batch.
- Make all edits to the application or edit sheet in "RED" .
- The application package is a legal document. Only approved edits may be done on the application. Don’t mark or edit the application package with information unless it’s an approved edit mark.
These procedures are a subset of IRM procedures which impact the EP/EO Determination Application packages. Some other IRM sections include:
- IRM 21.3, Taxpayer Contacts, contains specific instructions for writing letters.
- IRM 21.1.3, Operational Guidelines Overview, contains specific instructions for handling disclosure issues and third party requests.
- IRM 1.10.1, IRS Correspondence Manual is the central authority for handling taxpayer correspondence. IRM 1.10.1 takes precedence over all other IRMs on how to handle taxpayer correspondence.
- IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.
- IRM 3.10.72, Receiving, Extracting, and Sorting.
- IRM 3.8.44, Campus Deposit Activity.
- IRM 3.8.45, Manual Deposit Process.
- IRM 3.8.46, Discovered Remittance.
- Correspondence can come via the U.S. Postal Service, private carrier or fax. We use "correspondence" for all means of delivery.
- Refer to Document 12990, Records and Information Management Records Control Schedules, for form retention.
Upon discovery, report problems encountered meeting established time frames and system problems to the overseeing BSP:DSM Analyst. (Make your report during the day of the discovery.) Examples of established time frames include:
- 72 hour deposit
- 6 workdays for applications
- 3 workdays for correspondence (Additional Document Filing (ADF) packages, remit or non-remit)
- 15 workdays for Exempt Organization Closed Cases (EOCC) packages
- TS provides the overseeing BSP:DSM Analyst an action plan showing how they plan to resolve the problem and give a target date for when the campus expects to be in accordance with the required time frames.
Ship Form 5310-A applications manually created into ESAM to:
Ogden Files Building
Mail Stop 6722
1973 North Rulon White Blvd
Ogden, UT 84404-5402If shipping via UPS or ABF Freight:
Ogden Files Building
1125 W 12th Street
Marriott-Slaterville, UT 84404-5413Function and Program Codes used for EP/EO Determination process are:
OFP Codes for Exempt Organization Packages OFP Activity Program 150 All EO Rejections. 13150 150 All Data transcription from EO Additional Payments processed through ESAM. 13510 150 All EO/EP PCC checks, deposit, and pay.gov deposit. 85400 150 EO Manual Case Creation in ESAM. 85407 880 Quality Review conducted on EO work.
13150 OFP Codes for Employee Plan Packages OFP Activity Program 150 All Data transcription from EP applications relating to the user fee for cases established ESAM. 72870 150 All Data transcription relating to the user fee for 403(b) pre-approved prototype (M&P & VS),VC Submissions or EP technical cases established in ESAM. 72874 150 All Data transcription from EP Additional Payments processed through ESAM. 72810 360 EP Manual Case Creation in ESAM. 72830 360 Data Transcription (manual or OCR) for EP applications through ESAM
72870 880 Quality review conducted EP work.
72870
The table below provides a list of the determination letter/ruling applications processed in CAMCSD through the Legacy system, MEDS or TRAC.
Application Form Number Description Processing System Form 1023 Application for Recognition of Exemption ESAM (via Pay.gov website only) Form 1023-EZ Streamlined Application for Recognition of Exemption Under IRC 501(c)(3) of the Internal Revenue Code ESAM (via Pay.gov website only) Form 1024 Application for Recognition of Exemption Under IRC 501(a) ESAM (via Pay.gov website only) Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) ESAM (via Pay.gov website only) Form 1028 Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ESAM Form 1128 Application to Adopt, Change or Retain a Tax Year Mail to OSC M/S 6111 Form 3115 Application for Change in Accounting Method Mail to OSC M/S 6111 Form 8940 Request for Miscellaneous Determination ESAM (via Pay.gov website only) Form 5300 Application for Determination for Employee Benefit Plan ESAM (via Pay.gov website only) Form 5307 Application for Determination for Adopters of Modified Nonstandardized Pre-approved Plans ESAM(via Pay.gov website only) Form 5310 Application for Determination for Terminating Plan ESAM (via Pay.gov website only) Form 5310-A Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities: Notice of Qualified Separate Lines of Business ESAM only requires manual case creation. Form 5316 Application for Group or Pooled Trust Ruling ESAM (via Pay.gov website only) Form 4461 Application for Approval of Standardized or Non-standardized Pre-Approved Defined Contribution Plans ESAM (via Pay.gov website only) Form 4461-A Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan ESAM (via Pay.gov website only) Form 4461-B Application for Approval of Standardized or Nonstandard Pre-Approved Plans ESAM (via Pay.gov website only) Form 4461-C Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans ESAM (via Pay.gov website only) Form 8950/8951 Application for Voluntary Correction Program RCCMS (via Pay.gov website only) Form 15662 Application for Private Letter Rulings ESAM (via Pay.gov website only)
- Unless otherwise stated, for security, time frames and other required procedures, follow IRM 3.8.45, Manual Deposit Process, IRM 3.10.72, Receiving, Extracting, and Sorting, IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates, and IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Applications and User Fees.
For a Non-ESAM application package, the six (6) workday time frame includes:
- Depositing the money.
- Establishing a record in TRAC.
- Shipping the hard copy to EP/EO Processing.
- Ship the hard copy of all package types to Ogden Files M/S 6722 within two (2) workdays after the images are first available within the repository.
- Deposit User Fees according to required time frames. Refer to IRM 3.8.45, Manual Deposit Process, and IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.
- Deposit additional payments within two (2) workdays of receipt. See IRM 3.45.1.4.8, Additional Payments.
The Table below lists current user fees for EO determination letters.
Form Pay Type Current Fee 1023 Initial Request $600 1023-EZ Initial Request - Gross receipts $50,000 or less $275 1024 Initial Request $600 1024-A Initial request for 501(c)(4) filers $600 1028 Initial Request $600 8940 Schedule A, B, C, & Q $3,500 8940 Schedule D, E, F, G, H, & J $600 8940 Schedule I & K $0 Note:
Rev. Proc. 2026-5, which is updated annually, provides the applicable user fee schedule and is subject to change.
The Table below lists current and new user fees for EP determination letters.
Form Pay Type Current Fee 5300 No Demo 5 or Demo 6 $4,000 5300 Multiple Employer Plans $4,200 5300 403(b) Plans with fewer then 100 participants $500 5307 No Demo 5 or Demo 6 $2,000 5310 Not Multiple Employer $4,500 5310 Multiple Employer $4,200 5310 403(b) Plans $4,500 5316 Group Trust $1,200
- Taxpayers use frivolous arguments to express dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. For examples of recognized frivolous arguments made by businesses see IRM Exhibit 25.25.10-1, Frivolous Arguments.
Route documents on a Form 3210, Document Transmittal, to:
Internal Revenue Service (Compliance Services, Ogden Campus)
Attn: Frivolous Filer (FRP) M/S 4450
1973 N. Rulon White Blvd
Ogden, UT 84404
We previously used these systems to process EP/EO applications.
IRS System Previously Used to Process EP/EO Applications Function Letter Information Network User Fee System (LINUS) - Provided TE/GE a financial database for all Determination user fees and was an integral step in application processing.
- Generated acknowledgment notices (if applicable) and EP/EO Determination Input Sheets.
EP/EO Determination System (EDS) - Was an automated system used for processing determination applications.
- A menu-driven system with four available subsystems
- Before MEDS, applications were processed through EDS.
Modified Employee Plans / Exempt Organizations Determination System (MEDS), - Was used to scan application package documentation and capture data as index fields.
- Stored scanned application images in Documentum.
- Has been replaced by ESAM for processing new determination applications.
TE/GE Rulings and Agreements Control System (TRAC) Was used to process the M&P and the VC application user fees and VCP fees through the Headquarters Employee Plans Inventory Control System (HQEP) within TRAC. VCP applications and user fees are paid via Pay.gov. Master and Prototype Inventory Control System (MAPICS) Provided an audit trail covering a daily schedule of user fee collections for specific dates and user fee receipts by fee type.
We use ESAM to process EP/EO applications.
Exempt Status Application Management (ESAM) - Serves as the case management system for both EO and EP Rulings & Agreement applications.
- Taxpayer submissions received through Pay.gov are established as cases in ESAM.
- The application package submitted by the taxpayer for each case is stored in the corresponding SharePoint folder.
- ESAM provides direct links to the associated files stored in SharePoint.
If you encounter system or equipment problems:
- Laptop Computer problems/issues: contact IT Desktop Support by submitting a IRWorks Ticket via the Intranet.
- ESAM problems: contact IT Desktop Support by submitting an IRWorks Ticket via the Intranet. For access issues such as TE Number or SEID number problems, ask to have the ticket assigned to TEGE DETERMINATION SYSTEMS MANAGEMENT GROUP.
ESAM Support: submit a IRWorks Ticket via the Intranet.
- Ask the help desk to assign it to: TEGE DETERMINATION SYSTEMS MANAGEMENT GROUP.
- Email the BSP:DSM Analyst with the ticket number.
- All EO applications are filed electronically through the website only. If received by mail, return the application to the filer. See IRM 3.45.1.3.10 , Rejecting EO Applications. EO applications process electronically from Pay.gov to ESAM directly. No paper processing takes place for EO applications.
- Filers pay the user fee through Pay.gov, which downloads to ESAM as outlined in IRM 3.45.1.10.1, Download Pay.gov Transactions.
- In some cases, an EO application is not created systemically and must be created manually in ESAM.
- Create a folder on your desktop labeled EO Manual Case Creation. You only need to create the folder the first time you start manually creating cases.
- Log onto ESAM.
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Exempt Organization, then click Next.
- The New Rulings and Agreement Case: Exempt Organizations window will open.
Complete the required fields for the Application Information:
- Pay.gov Number (if applicable)
- Origin: Taxpayer Service
- Form Number: 1023
- Application Type: I - Initial
- Control Date
- Case Grade: 12
- Case Classification: Revenue Agent
Complete the required fields for the Organization Information:
- Log onto ESAM
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Exempt Organization, then click Next.
- The New Rulings and Agreement Case: Exempt Organizations window will open.
Complete the required fields for the Application Information:
- Pay.gov Number (if applicable)
- Origin: Taxpayer Service
- Form Number: 1023EZ
- Application Type: I - Initial
- Control Date
- Case Grade: 7
- Case Classification: Tax Examiner
Complete the required fields for the Organization Information:
- Log onto ESAM.
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Exempt Organization, then click Next.
- The New Rulings and Agreement Case: Exempt Organizations window will open.
Complete the required fields for the Application Information:
- Pay.gov Number (if applicable)
- Origin: Taxpayer Service
- Form Number: 1024
- Application Type: I - Initial
- Control Date
- Case Grade: 12
- Case Classification: Revenue Agent
Complete the required fields for the Organization Information:
- Organization Name
- Phone Number
Organization Address
Note:
Use the Address Search feature to determine whether the address already exists in ESAM. If it does not, manually enter the address information.
- EIN
- Accounting Period Year End
Enter the applicable subsection listed on page 3 of the Form 1024. Refer to the list below for the available subsections:
- 02
- 05
- 06
- 07
- 08
- 09
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 25
- 26
- 27
- 28
- 29
- 40 (Apostolic Organization)
- 80 (Farmers’ Cooperative)
Click Save
- Log on to ESAM.
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Exempt Organization, then click Next.
- The New Rulings and Agreement Case: Exempt Organizations window will open.
Complete the required fields for the Application Information:
- Pay.gov Number (if applicable)
- Origin: Taxpayer Service
- Form Number: 1024-A
- Application Type: I - Initial
- Control Date
- Case Grade: 12
- Case Classification: Revenue Agent
Complete the required fields for the Organization Information:
- Log on to ESAM.
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Exempt Organization, then click Next.
- The New Rulings and Agreement Case: Exempt Organizations window will open.
Complete the required fields for the Application Information:
- Pay.gov Number (if applicable)
- Origin: Taxpayer Service
- Form Number: 1028
- Application Type: I - Initial
- Control Date
- Case Grade: 12
- Case Classification: Revenue Agent
Complete the required fields for the Organization Information:
- Log on to ESAM.
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Exempt Organization, then click Next.
- The New Rulings and Agreement Case: Exempt Organizations window will open.
Complete the required fields for the Application Information:
- Pay.gov Number (if applicable)
- Origin: Taxpayer Service
- Form Number: 8940
Application Request and Type, see chart below:
Request Type Case Type Advance Approval of 4942(g)(2) Set-Asides Amendment Advance Approval of 4945(f) Voter Registration Amendment Advance Approval of 4945(g) Amendment 990 Filing Exemption Amendment Advance Approval of Unusual Grant Amendment 509(a)(3) Reclassification Amendment Foundation Status Reclassification Amendment 507(b)(1)(B) Termination - Advance Ruling Termination of Private Foundation status 507(b)(1)(B) Termination - Notice Only Termination of Private Foundation status 507(b)(1)(B) Termination - 60 month Termination of Private Foundation status Canadian Registered Charities Amendment Voluntary Termination of Government Entity Amendment Group Exemption Letter Amendment - Control Date
Case Grade: 12
- Case Classification: Revenue Agent
Complete the required fields for the Organization Information:
- When a case is created in ESAM, the BOT normally creates the corresponding SharePoint folder and uploads the required documents. If the BOT does not upload the documents, follow this procedure to manually retrieve the documents from Pay.gov.
Retrieve Documents from Pay.gov:
- Log into Pay.gov.
- Select Reports.
- Select Form Search Query.
- Enter the Pay.gov Tracking ID.
- Press Enter to Run the Report.
Download the Application:
- Click on the Pay.gov Tracking ID hyperlink.
- Open the Application.
- Select Save As.
- Save the file to you desktop with the name: Application - [Pay.gov Tracking ID].
Download the Attachment (if applicable)
- Click on the Attachment hyperlink.
- Open the Attachment.
- Select Save As.
Save the file to your desktop with the name: Attachment - [Pay.gov Tracking ID].
- Navigate to the EO SharePoint Site EO ESAM - Documents.
Creating the SharePoint folders:
- Locate the Manual Case Creation Folder Structure.
- Right-click the folder.
- Select Copy To.
- Select Copy Here.
- Locate the newly created folder.
- Right-click the folder and select Rename.
- Rename the folder using the Pay.gov Tracking ID or RAC number.
- Change the folder color to Light Blue.
- Select Update.
Uploading the Documents:
Locate the folder you just rename
- Open the folder.
- Next open the Disclosable Folder.
- Drag and drop the following files into the Disclosable folder:
- Application
- Attachment (if applicable)
Note:
The folder name must exactly match the Pay.gov Tracking ID or RAC number. ESAM uses this name to link the SharePoint folder to the case.
Organizations submitting a paper application for exemption will have their form returned to them along with any user fee payment they submitted.
Note:
CAMCSD processes EO rejected applications within six (6) workdays from the date received at CAMCSD. The six (6) workday turnaround includes assignment of Employer Identification Numbers (EIN) (when necessary).
- Reject the application and/or user fee.
Complete Form 3210 include the following information:
- EIN
- Organization Name
- Form Type
- Check number and user fee amount (if applicable)
- Ship to EO R&A Adjustments Unit in Cincinnati at FOB MS 6403 through Interoffice mail daily.
- Form 5310-A Notice of Plan Merger or Consolidation, Spin-off, or transfer of Plan Assets or Liabilities; Notice of Qualified Separate Line Business is manually created in ESAM. Currently, this form is only submitted in-paper form.
- Ensure that all applications received in the same envelope or identified in the mail room as applications that came in together are grouped together. These applications must stay together.
- Log onto ESAM.
From the ESAM home page:
- Select the main drop down menu.
- Choose Rulings and Agreement Cases.
- Click New.
- Select Employee Plans, then click Next.
- The New Rulings and Agreement Case: Employee Plans window will open.
Complete the following fields for the Application Information:
- Origin: Taxpayer Service
- Form Number: 5310-A
- Application Type: A - Amendment
- Control Date
- Case Grade: 11
Complete the following fields for the Organization Information:
Plan Information, click on the edit icon to enter Employee Plan Name (information located on Page 2 4a) If no match is found, create a new employee plan by selecting + New Employee Plan.
Note:
Multiple Employee Plans can have the same name but belong to a different Employer, when searching verify, Organization Name and Plan Number.
The New Employee Plan screen will appear, complete the following fields:
- Organization (enter Name of Plan Sponsor) click on the name of plan sponsor when populated.
- Plan Number
Play Type, choose from the following:
- 401(k)
- 403(b)
- Cash Balance
- Cash Balance (Non-Conversion)
- Cash Balance (Conversion)
- Defined Benefit but not Cash Balance
- ESOP
- Group or Pooled Trust
- Money Purchase
- Other
- Pension Equity Plan
- Profit Sharing Plan
- Stock Bonus
- Target Benefit
- Not Provided
- Plan Name
Click Save.
- Rename the Form 5310-A PDF file the RAC-XXXXX number populated after the case has been created.
- Navigate to the EP SharePoint Site EP ESAM - Documents.
Creating the SharePoint folders:
- Locate the Manual Case Creation Folder Structure.
- Right-click the folder.
- Select Copy To.
- Select Copy Here.
- Locate the newly created folder.
- Right-click the folder and select Rename.
- Rename the folder using the RAC number.
- Change the folder color to Light Blue.
- Select Update.
Uploading the Documents:
Locate the folder you just rename
- Open the folder.
- Next open the Disclosable Folder.
- Drag and drop the following files into the Disclosable folder:
- Application
Note:
The folder name must exactly match the RAC number. ESAM uses this name to link the SharePoint folder to the case.
The following section contain procedures for entering Plan and Sponsor’s names from the applications into ESAM.
Do not eliminate words in the plan names line, only delete unnecessary words such as, the, for, & of, before using the standard IRS abbreviations. The word PLAN should be abbreviated only when all other options have been exhausted.
Note:
Only abbreviate or eliminate unnecessary words if the plan name won't fit. Don't delete DBA, AKA, etc., in the Plan Name Line.
For Abbreviation A Professional Corporation PC Agreement AGRMT Association ASSN Associates ASSOC Collectively Bargained COL BARG Company CO Compensation COMP Corporation CORP Defined Benefit DB Defined Contribution DC Deferred Compensation DEF COMP Employee Stock Ownership Plan ESOP Incorporated INC Money Purchase Pension Plan Money Purchase Plan Retirement RET Savings and Investment Sav & Inv Plan PL
Organizations submitting a paper application will have their form returned to them along with any user fee payment they submitted.
- Reject the application and/or user fee.
Complete Form 3210 include the following information:
- EIN
- Organization Name
- Form Type
- Check number and user fee amount (if applicable)
- Ship to EP Determinations, Attention: Customer Service Manager. FOB MS 6403 through Interoffice mail daily.
Route this correspondence in an interagency envelope through interoffice mail to:
TE/GE Processing Section
Attention: Correspondence Unit
FOB Room 6403The table below lists the types of loose correspondence to route.
Request for: Status
- Amendments
- Terminations
- Name and address changes
- Copies of determination letters
- Termination of private foundation status
Form 8718 IRM 3.45.1.4.10.3 POA forms Schedule A Undeliverable Acknowledgment Letters Advance rulings with no financial info Stamp all correspondence with the CAMCSD date stamp.
- When a member of a pension plan writes to the IRS to voice concerns regarding the plan, we call it an "Interested Party Letter" .
Forward all Interested Party Letters through interoffice mail to:
EP Determinations
Attention: Customer Service Manager
FOB Room 6403
- Interoffice correspondence comes via Forms 3210. Complete the Form 3210"Acknowledgment" receipt and return copy to originator, if two copies are provided, Acknowledgment and File copies. See IRM 3.45.1.7.1, Form 3210 - Document Transmittal.
Stamp all correspondence with the R&C EO/EP Determination User Fee Unit's date stamp.
- This section contains procedures for perfecting documents and processing various types of payments received within the TEGE CAMCSD. For additional info see IRM 3.8.45, Manual Deposit Process.
- Process through ESAM all are EP/EO Determination user fees.
- The postmark date of the original application determines the user fee split and the amount of valid user fee.
- Daily reconcile and deposit user fees for timely processing.
Deposit EP/EO user fees in:
- 20-2411 - Treasury Account
- 5432.5 - IRS Account
- The Payment Perfection function within the Deposit Activity performs analysis and research on remittances and returns/documents requiring additional preparation before depositing money. They also code or edit for other functional areas to ensure all taxpayer info is available to credit taxpayer's accounts.
- Before sending payments/documents to Payment Perfection, do "complete" research to confirm a lack of information available to establish an account or apply the monies to ESAM.
Review each source document to verify:
- Unavailable info for application to process remittance,
Inability to call.
Research using the following IDRS command codes to apply the payment accurately. For additional codes and information refer to IRM 3.8.45, Manual Deposit Process, and to Document 6209, IRS Processing Codes and Information.
- NAME, "E or B- for a BMF EIN"
- ENMOD
- INOLE - various definers available
- BMFOL - various definers available
- Return the incomplete application to the filer using the instructions for IRM 3.45.1.3.10 , Rejecting EO Applications. Do not include payments sent to Payment Perfection on the TE/GE Inventory Report.
- If we receive a 4663 letter with remittance, send to the Payment Perfection function for processing as an EP delinquency penalty MFT 74 TC 160.
Types of possible remittances the IRS may receive include:
- Personal Check
- Money Order
- Cashier Check
- Business Check
- Certified Check
- Voucher Check
- Treasury Check
- Draft/Postcard Type Check
- Irregular Checks
Over stamp all Payee lines with "United States Treasury" on payee line for:
PAYEE: ACCEPT/REJECT: OVERSTAMP/ENDORSE: Internal Revenue Service Accept No United States Treasury Accept No U.S. Treasury Accept No Department of the Treasury Accept No IRS Accept Over stamp Director (or Commissioner) of Internal Revenue Accept Over stamp Department of Treasury Accept Over stamp Estimated Tax Accept Over stamp Federal Tax Deposit Note: FTD payments not accepted since 2010. (REG-153340-09) Social Security Administration (or SSA) Accept only if received with SSA Form 4511 Over stamp FICA Accept Over stamp Blank Accept Over stamp Other U.S. Government Agency Accept Over stamp Federal Reserve Bank (or other bank) Accept if clearly intended for tax payment Over stamp Taxpayer (personal check or money order) Accept if taxpayer has endorsed. Reject if taxpayer has not endorsed. Over stamp and Endorse "For Deposit Only-United States Treasury" below the last endorsement Taxpayer—IRS Refund Check Depository: Don’t process returned refund checks. Treat the refund check, document(s) and any additional remittances as unprocessable. Third Party Reject unless third party has endorsed. If third party has endorsed the check over to the taxpayer, the taxpayer must also have endorsed. Endorse "For Deposit Only-United States Treasury" below last endorsement. Variations of any agency or department of the United States Government should be construed to be a payment to the United States Government. Accept Over stamp State Agency or Franchise Tax Board Accept if the money amount matches the federal document. Over stamp .
- If not payable to the United States Treasury or one of the acceptable payees, reject the remittance to the taxpayer with an explanation of an unacceptable payment.
- If not intended as payment for accompanying return/document, process return/document as "non-remittance." Reject remittance to taxpayer with an explanation of unacceptable payment.
- If neither remittance nor return/document are for IRS, reject to have EO R&A send Letter 5530, Returning Incomplete Determination Letter Request IRM 3.45.1.3.10 , Rejecting EO Applications.
To process EP applications:
Exception:
Form 5300, 5307, 5310 and Form 5316 applications are rejected. See IRM 3.45.1.3.11.11 , Rejecting EP Applications.
- Write "0" in the money amount field in the upper right corner of the Form 8717/8718
Flag the POA and application
- Give application a Non-Remit DLN and return to technician
- Make a copy of the Form 8717/8718, check and the first page of the application, mark all documents with "COPY"
File copy of check, Form 8717/8718, first page of application and a copy of the letter sent to the filer in the appropriate file within the Determination Deposit Unit.
- Input the application on LINUS as a Non-Remit
- Occasionally, taxpayers send cash through the mail for payment of user fees.
- If the cash is U.S. currency less than $5000, deposit on Thursdays using OTCnet. If more than $5000, include with the next scheduled daily deposit.
- Use BBTS to manually generate the Trace ID number for cash remittances, using the Offline Trace ID Generation window in the Manual Deposit Screen and input to OTCnet.
Follow normal "sorting" procedures
- Input the money amount field on Form 8717/8718. Notate "Cash" to the left of the money amount.
- Have case numbered, a Trace ID assigned and then returned to you.
- Input as a remittance document.
- Notate on the numbering sheet that the payment is cash.
- Follow procedures per form for data input to ESAM.
- Check the "Foreign" box in ESAM.
- Prepare the deposit ticket.
For the Financial Institution:
- Select Agency - TE/GE
- Trace ID#
- List the money amount accounting symbols
- Save for approval and give to management
- Management submits a deposit ticket through OTCnet and gives a copy to the tech.
Complete Form 784, Recapitulation of Remittances, with:
- Service Center - OSPC
- Name of Director - Current director's name
- For deposit with the current day
- Deposit date – Current date
- List money amount and notate as "Cash payment"
- Fill in bottom of form with correct money amount
- Initial Form 784
Complete Form 1963, Collection Register, with:
- District Office/Service Center - OSPC
- Area Office - Leave blank
- CD number
- Schedule number - Schedule number signed out for the deposit
- Date prepared – Current date
- List DLN of the document associated with the remittance
- List the money amount and the accounting symbol
Complete Form 2221, Schedule of Collections with:
- Depositor's Office and location: Ogden Service Center, Ogden, UT 84404
- Name and location of Depository:
- Agency Station Code: 20-09-2900-3
- Deposit Ticket Number:
- Date of Deposit Ticket: Current date (Thursday)
- Postmark of source document:
- DLN
- Name of Remitter : Taxpayer’s Name
- Purpose for which collection was received: user fee
- Cash amount:
- Accounting Symbol of fund to be credited: Split money between Treasury account and IRS account.
- Cash total
- Employee signature and title
- After completing all paperwork, separate into two packages. Deliver one package to Accounting. The second package is a file copy held in the TE/GE unit.
- Take the OTCnet approval sheet, deposit ticket, first copy of Form 784 along with the cash deposit to Manual Deposit by daily deadline for Thursday’s deposit. Prepare a Form 3210 listing the info transmitted and have Manual Deposit initial the Form 3210 Acknowledgment copy.
Remittances drawn on foreign banks payable in U.S. dollars through U.S. banks must have US bank's routing symbol printed in MICR ink in the lower left corner of the check and have a nine digit routing number for processing with the regular deposits. If the routing symbol is missing, process manually per IRM 3.8.45, Manual Deposit Activity
Note:
If the Bank routing symbol and the nine digit routing number are missing from the check, but the routing symbol and routing number are written on the check or provided, the MICR routing information can be printed on the check and processed with the regular deposit.
Note:
Postal money orders received from the following countries can be processed domestically through the regular deposit with a routing number of 000008002.
Antigua and Barbuda Japan Bahamas Montserrat Barbados Peru Belize St. Kitts British Virgin Islands St. Lucia Dominica (Windward Islands) “Advice and Pay to” Copies St. Vincent All remittance drawn on foreign banks with no United States bank routing symbols payable in foreign currency or United States Dollars (USD) should be deposited through Bank of America. These remittances are classified as either supported or unsupported by Bank of America.
- Supported- Any remittance listed as one of the 25 countries/currencies in the OTCnet Country of Deposit drop down menu and also as listed in IRM Exhibit 3.45.1-3, Foreign Countries Codes.
- Unsupported - Any remittance not listed as one of the 25 countries/currencies in the OTCnet Country of Deposit drop down menu and should be considered Other in the OTCnet Country of Deposit drop down menu.
- When selecting the appropriate country of deposit in OTCnet for “supported” foreign remittances not in USD, the current exchange rate will systemically be displayed in Box 4 of the deposit ticket. These remittances are considered Cash Letter items by Bank of America and the IRS should receive a provisional credit from Bank of America.
- Cash Letter items should be confirmed within one week. Follow up with Bank of America must be performed if the deposit has not been confirmed in OTCnet within one week of the deposit date. When selecting Other for unsupported foreign remittances or supported foreign remittances in USD, these remittances are considered Collection items by Bank of America (exception Canadian checks in USD and certain Great Britain checks in USD, they are considered Cash Letter items).
- “Collection” items do not receive a provisional credit and will not be confirmed in OTCnet until funds have been collected from the taxpayer's bank. This process may take from 6 to 8 weeks. Follow up on these items should be performed if they are not confirmed within six weeks.
- Contact Karen Dolores, Bank of America Customer Service at 888-715-1000 Ext. 21600 for follow up inquiries.
- Use BBTS to manually generate the Trace ID number for foreign remittances drawn on foreign banks, using the Offline Trace ID Generation window in the Manual Deposit Screen and input to OTCnet.
Process remittances payable in U.S. Dollars, drawn on foreign banks, and received with tax returns or documents:
Follow normal "sorting" procedures.
- Put "0" in the money field on Form 8717/8718
- Place cover note behind the Other separator sheet and notate Foreign Check - DO NOT CLOSE until money verified. Fill out batch card and place on front of folder.
- Have case numbered, a Trace ID assigned and then returned to you.
- Scan as a MEDS non-remit document
- Notate on the numbering sheet the check is foreign
- Follow procedures per form for data input to LINUS
- DO NOT mark the "Foreign Check" box on the ESAM transaction screen.
- After input to ESAM, make 2 copies of the Form 8717/8718, the 1st page of the application, and the check. Flag the copy of the 1st page of the application with the copy of the check to the back.
- After completing all paperwork, separate into two accounting packages. Clip the two packages and the two sets of copies (application and check), copy of on line submission obtained through OTCnet together and hold in suspense file until receipt of confirmed deposit ticket with money conversion report through OTCnet. Scan non-remit document and continue processing.
To complete processing:
- Encode the check
- A Bank of America deposit ticket must be used.
- Write on top of the encoding tape, "EO or EP foreign check"
Through OTCnet, prepare the CD:
- Select Foreign Currency Check
- Date
- Cincinnati Service Ctr
- U.S. Dollar (The current exchange rate will systemically be displayed in Box 4 of the deposit ticket)
- Amount
For the Financial Institute - Select Bank of America-XXXXXXXX-XXXXXXX465
- Select Agency - TE/GE
- Trace ID#
- List the money amount accounting symbols
- Save for approval and give to management
- Management submits a deposit ticket through OTCnet and gives a copy to the tech.
Assign a schedule number and CD number from the schedule book and complete Form 2221 with:
- Block 1 - Schedule number
- Block 2 - Cincinnati Center, Florence, KY
- Block 3 - Bank of America
- Block 4 - 20–09–1700–3
- Block 9 - Leave blank
- Column a - Use the received date on application
- Column b - Leave blank
- Column c - Applicant's name from pg 1 of application
- Column d - User Fee
- Column e - Money amount - split EO user fee accordingly
- Column f - Appropriate accounting symbol
- Block 7 - Total money amount from column e
- Block 8 - Signature
Complete Form 784, Recapitulation of Remittances, with:
- Service Center - OSPC
- Name of Director - Current director's name
- For deposit with - Bank of America
- Deposit date - Current date
- List check amount and notate as "EO or EP Foreign Check "
- Fill in bottom of form with correct money amount
- Initial Form 784
Complete Form 1963, Collection Register, with:
- District Office/Service Center - OSPC
- Area Office - Leave blank
- CD Number
- Schedule number - Schedule number assigned for the deposit
- Date prepared
- List DLN of the document associated with the foreign remittance
- Below DLN notate the number of foreign checks (e.g., 1- EO, 1-EP)
- List the money amount and the accounting symbol. If EO, show money separated into correct accounting symbol
- Prepare a Form 3210, listing the check info and have Manual Deposit initial the Form 3210 Acknowledgment copy.
- Take the check, deposit ticket and the 1st copy of the Form 784 to Manual Deposit. Don't put a copy of the encoding tape with the check.
- Receive confirmation through OTCnet.
When we receive the OTCnet from accounting:
- Remove case from the suspense file.
- Print confirmation through OTCnet.
- Cross out the "0" on the money line of the Form 8717/8718 and write the correct money amount.
- To the left of the money notate "Foreign Check" .
- Circle out the N/R DLN and have a W/R DLN assigned from the Julian date of the Trace ID.
- Notate on the numbering sheet "Foreign Check" .
- Input into ESAM.
- The DLN, deposit date and the Trace ID must match.
Check "Foreign Check" box on the transaction screen.
- Alert party responsible for reconciliation that you're processing a foreign check and that they need to deliver the extra accounting package.
- Form 2424, Account Adjustment Voucher, comes from the RACS Unit. These are user fees misapplied to the filer's IMF or BMF account that should have been applied to their EP/EO exempt letter application. Accounting delivers the complete package, Form 2424 and supporting documentation as soon as they list them on a control document. Retain the copy of the Form 2424 and supporting documentation in the TEGE CAMCSD for one year.
- Credit Form 2424, Account Adjustment Voucher, to the correct account in ESAM or TRAC within two (2) days of receipt ; the payment will generate out on the Form 2221, Schedule of Collections.
- There is no check received with a Form 2424. We deposited the money during processing and applied to the incorrect account. .
- There is a two (2) day turnaround for processing the Form 2424 from the time of receipt within the TEGE CAMCSD from Accounting.
To process the Form 2424 Entry:
Action If Then Research ESAM or TRAC Research shows application established Process as an additional payment Research ESAM Research shows application not established Contact BSP:DSM Analyst The transaction date on the Form 2424 is the date used for the Postmark and Received dates.
- The dollar amount provided as the debit amount on the Form 2424 is the dollar amount captured in ESAM as the user fee.
If the user fee split is showing different in ESAM than on the Form 2424:
- Enter the correct amount in ESAM.
- In Red ink, annotate the correct split on the Form 2424.
- Return a corrected copy to the originator via Form 3210, Document Transmittal.
- On the Form 3210, Document Transmittal, indicate that the split was incorrect and to contact Accounting to correct their records.
- Keep copy of the corrected Form 2424 and Form 3210 as indicated above within paragraph number one.
Normally, use the numeric amount on the remittance for processing. There may still be times when the money amount to use is questionable. Use the following table to determine how to process the payment. For additional info refer to IRM 3.8.45, Manual Deposit Process.
If Then the numeric amount is legible and matches the written amount process the payment using the numeric amount. the numeric and written amounts don't match and the numeric amount matches the source document process the payment using the numeric amount. the numeric and written amounts don't match, and the written amount matches the source document process the payment using the written amount from the remittance, annotating, in pencil the amount used above the remittance date line. the numeric and written amounts don't match, and neither one matches the source document process the payment using the written amount from the remittance, annotating in pencil, the amount used above the remittance date line. the numeric amount is illegible or blank process the payment using the written amount. Annotate, in pencil, the amount used above the remittance date line. the written amount is illegible or blank process the payment using the numeric amount. the numeric and written amounts are blank stamp the check non-negotiable and return to the filer using Letter 2689. Process the accompanying form or document as no-remittance. the numeric and written amounts are illegible OR if a determination can't be made call taxpayer to determine the remittance amount. Annotate, in pencil, above the remittance date line the amount provided by the taxpayer. If unable to reach the taxpayer by phone, stamp the check non-negotiable and return to taxpayer using Letter 2689. Process the accompanying form or document as no-remittance.
- "Additional Payments" are user fees received " after the original application" was received and record shows established in ESAM.
- Additional payments are received from EO Determinations the Adjustments Unit.
- Log into ESAM.
- Go to the ESAM home page.
- Search for the case using the ESAM case number, then press Enter.
- Click the RAC case number to open the case.
- Select Payment.
- Click New.
Enter the payment details in the New Payment screen:
- Amount: Enter the additional user fee amount
- Status: Completed
- Indicator Code: Additional Payment
- Transaction Date: Enter the date the payment was received
- Method: Select Check
- Click Save.
- Once saved, ESAM will generate a payment number (P-XXXXXX).
- Notate the payment number and respond to the Adjustments Unit with the payment number.
- All transshipped additional payments arrive on a Form 3210 or a User Fee Transmittal and must be acknowledged if an acknowledgment copy is provided by the originator. Sign and date the Form 3210 acknowledging that the payment(s) were received.
- Annotate all corrections to the Form 3210 or a User Fee Transmittal if original info is incorrect.
- Route the Form 3210 or a User Fee Transmittal acknowledgment copy and the Form 8717 or Form 8718 stamped with the DLN back to originator within 10 business days of receipt.
- If we receive only one copy of the Form 3210 or a User Fee Transmittal, this is CAMCSDs file copy. Don’t send an acknowledgment copy to the originator.
- Correspondence comes from the Correspondence Unit that was mis-routed or improperly addressed. The mailing envelope may or may not be attached.
- Correspondence comes from Extracting as correspondence, application isn't attached.
- Use the date stamped from the Correspondence Unit as the "Received Date" . If no date stamp use the current date.
All correspondence should be stamped with the EP/EO - CAMC Determination User Fee Unit's date stamp.
Miscellaneous correspondence with remit can be any of the items listed below:
- EP or EO application without page 1 included.
- EP group trust request, refer to sorting Form 9999.
- An answer to IRS EP/EO request for payment of user fee.
- A volume submitter specimen plan.
- A payment that is " Not" for the EP/EO exempt application
- Research ESAM if existing case is established; process payment as additional payment.
- If ESAM research shows no record, the following sections provide the procedures for EP filers and EO filers.
- If we receive only a Form 8718 with remit, research LINUS to determine if the application was processed.
The following table provides the procedures to process the submission based on the LINUS research outcome.
If And Then money received with only a Form 8718 account established in ESAM process payment through ESAM as an additional payment. money received with only a Form 8718 account not established in ESAM See IRM 3.45.1.3.11.11 EP rejections.
- If we receive only a Form 8717 with remit, research ESAM to determine if the submission is processed as an additional payment or an initial application.
The following table provides the procedures to process the submission based on the ESAM research outcome.
If And Then money received with only a Form 8717 account established in ESAM process payment through legacy as an additional payment. money received with only a Form 8717 account not established in ESAM process as an original application and route the submission to:
Attn: EP Lead Technical Screener
FOB Room 6403.
- If the Congressional letter is in reference to EP or EO, send the letter to:
Taxpayer Advocate Office
FOB Room 3530 - If the letter is not in reference to EP or EO, it's processed at the Taxpayer Advocate Office in the Gateway Center. Send the letter to:
Taxpayer Advocate Office
GWC Stop 11G When we receive a cover letter from a Congressman or Senator with an EP or EO application:
- Make copy of the congressional letter, and print page 1 of the application from ESAM.
- Mark both copies with COPY.
- Scan a "copy" of the congressional letter with the case.
Mark the application as an expedite in ESAM.
- Send the original congressional letter and the copy of the first page of the application to:
Taxpayer Advocate Office
FOB Room 3530 - Send a copy of the congressional letter and page 1 of the application to the BSP Analyst.
- LINUS was the official financial record for all of the EP/EO Determination application user fees.
- LINUS had the capability of generating Acknowledgment Notices and EP/EO Determination Input Sheets from this System.
- The only valid characters are alphas A-Z, numeric 0-9, hyphen (-), ampersand (&) and within the address the slash (/).
- Specific data per form type must be entered and captured within the LINUS database.
- Tax Exempt and Government Entities (TE/GE) Business Operating Division (BOD) of the IRS previously used the Modified Exempt Determination System (MEDS) to support the processing of applications for Employee Plans/Exempt Organizations (EP/EO) tax-exempt status. MEDS provided a centralized, user-friendly technology infrastructure and database for storing scanned images of application packages, correspondence, and associated data..
- All Images were stored and available to view through Documentum.
- Form 3210 is a 4–part general purpose transmittal form used by all IRS functions.
- Preparation of a Form 3210, Document Transmittal, is the responsibility of the office originating the document and making the determination that security handling is required. For additional info refer to IRM 3.13.62, Media Transport and Control
- Put parts 1, 2, and 3 of Form 3210 with application packages for shipment to EP/EO Centralized Site.
- File part 4 of Form 3210 (when acknowledged Form 3210 is received, replace file copy with acknowledged copy).
- Review, sign, date and acknowledge shipments within ten working days of receipt.
- Annotate all corrections to the Form 3210 if original info is incorrect.
- If we receive only one copy of the Form 3210, this is CAMCSDs file copy. Don’t return an acknowledgment copy to the originator. The originator must include an acknowledgment copy to have one returned to them. DO NOT make copies if one isn't included from the originator.
- If a Form 3210 is returned indicating missing items, follow up with centralized files at the EP/EO Centralized Site to assure that items aren't lost (all Forms 3210 must be acknowledged).
When completing the Form 3210, we need:
- Line 1, The "TO" with the appropriate address
- 2 "Release Date" with current date.
- 3 "Document Transmittal " with application Type (example EP or EO), all special types must be identified, example, obsolete forms, Insufficient User Fees, EOCC, and Expedite requests.
- 4 "Quantity" indicate volume of applications per batch being sent.
- 5 "Code or Type" indicate application Type.
- 6 "Document Identification " indicate the batch number. This is located on the BBTS Transmittal.
7 "From" with the following addresses:
Internal Revenue Service
TE/GE CAMCSD
P.O. Box 12267 Stop 31A Team 105
Covington, KY 41012–0267
Internal Revenue Service
TE/GE CAMCSD
7940 Kentucky Drive
Stop 31A Team 105
Florence, KY 41042- 8 "Releasing Official " Signature of person preparing Form 3210.
- 9 "Originator Telephone Number" indicate manager's phone number.
- No Form 3210 is required for the EOCC shipments. Enclose the Box transmittal and transmittal used to reconstitute the EOCC packages within the EOCC box.
- Transship EP/EO applications shipments to EP/EO Processing via Form 3210. The BBTS transmittal isn't needed with the shipment.
- Submissions made under the EP Voluntary Correction Program are filed electronically through Pay.gov and processed in the ESAM system.
- Form 15662, Application for Private Letter Rulings is submitted electronically through Pay.gov and processed in the ESAM system.
- EP applicants can pay their user fee online at Pay.gov using a credit card or ACH debit from their checking or savings account.
- The filer completes an online form similar to Form 8717, User Fee for Employee Plan Determination Letter Request. The payment downloads to ESAM . The filer is directed to print out the confirmation page and mail it in with the application to Florence KY.
- Daily, at 11:00 am EST the Collections Activity Files are systemically pulled from Pay.gov by MuleSoft.
- MuleSoft updates the payment record status to Completed if the payment record from pay.gov matches the Pay.gov Tracking ID on the R&A Case.
- This will automatically push non-zero payments to a full submission, which result in Opening Business Rules being executed.
At this point all attachments associated with applications are directly uploaded into SharePoint. Salesforce R&A Case Record Triggered Flow auto-create URL’s to the various case folders in SharePoint assuming the file path:
- Disclosable
- Non-Disclosable
- Final Letter (or Working Documents for Migrated cases)
- The following sections provide procedures for balancing, preparing deposits, and submitting daily Pay.gov deposits. Refer to IRM 3.8.44, Campus Deposit Activity for additional information.
It is of the utmost importance to deposit the largest amount of money in the shortest possible time frame in order to achieve good cash management practices, Management at all levels must monitor the flow of receipts to ensure that this objective is achieved. The rule is "90 percent of the remittances that don't require perfection must be deposited by the next business day." The remaining percentage should be included with the next deposit pickup and not included in the 90% for the next day.
Note:
Remittance for Saturday, Sunday, and holidays need not be deposited until the second business day.
- The Campus Support Department Manager is responsible for the receipt, safeguarding, accuracy, and timely deposit of all monies received in payment to the Government through Internal Revenue Service.
- If a user fee is misplaced, lost or misapplied, contact the BSP:DSM Analyst as soon as issue has been identified.
- Deposit managers must communicate security standards contained in IRM 1.4.6, Managers Security Handbook to their employees.
- Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Deposit Activity Function. Money chests, vaults, or cabinets affording adequate security must be available in restricted areas of Center Deposit Activities. These containers must comply with requirements contained in IRM 1.4.6, Managers Security Handbook.
Provide the following information to your BSP:DSM Analyst to request access to Pay.gov:
- Name
- Work Address
- Work Phone Number
- Work Email Address
- Requested permissions
- Submit a BEARS request for ESAM: PROD USER AWS CRM SALESFORCE ESAMCRM BASE (ESAMCRM).
- Contact the BSP:DSM Analyst to request access to My IQ.
Include the following items in the accounting package for fees processed through Pay.gov:
- Schedule of Collections (2221 Report) for Pay.gov transactions, generated from ESAM.
- Collection Voucher Report generated from Pay.gov.
- Form 784, Recapitulation of Remittances.
- Form 1963, Collection Register.
- MD-493 report from My IQ when credit card payments appear on the Credit Card Daily Batch report.
- Log in to My IQ.
- Select Reports and Statements, then select Reports from the left side of the screen.
- Click in the Enter a Value Box.
- Select an Entity, enter 0F048C Application User Fee.
- Click Add then Submit.
- Enter the applicable date range in the From and To fields.
- Under Report Code, select MD-493.
- Click Reports.
- Click the MD-493 and print for the accounting package.
- Log into Pay.gov using your PIV/CAC.
- Select Reports.
- Select Collection Voucher Report.
- Enter the effective date (previous business day, include Friday - Sunday on Mondays / after holidays).
- Select Run Report.
- Select Export to CSV.
- Open the download CSV file.
- Expand the worksheet so the entire report is visible.
- Select any column header.
- Select Sort & Filter, then select Filter.
- In Voucher Type (Column E), filter to Credit only.
- In Payment Type (Column F), filter to Credit only.
- Copy the filtered credit card records.
- Paste the records into a new Excel worksheet.
- Under the Voucher Summary title, name the worksheet: Voucher Summary Credit Card Payments MM-DD-YYYY.
- Use AutoSum to total the Number of Transactions.
- Use AutoSum to total the Total Amount.
- Save the workbook as: Credit Card Payments MM-DD-YYYY.
- Return to the original Collection Voucher Report.
- In Payment Type (Column F), filter to ACH Debit only.
- Copy the filtered ACH debit payment records.
- Paste the records into a new Excel worksheet.
- Under the Voucher Summary title, name the worksheet: Voucher Summary ACH Debit Payments MM-DD-YYYY.
- Use AutoSum to total the Number of Transactions.
- Use AutoSum to total the Total Amount.
- Save the workbook as: ACH Debit Payments MM-DD-YYYY.
- Log into ESAM.
- Navigate to ESAM Home | Salesforce.
- From the Home tab, select Reports.
- Select Schedule of Collections (Report 2221).
- The report defaults to the prior day. To retrieve a specific date, filter Collections Activity File Date, enter the start and end dates, and select Apply.
- Select Edit, then Export.
- Open the downloaded file and select Enable Editing.
- Save the file as: 2221 Report MM-DD-YYYY.
Complete the following fields on Form 784:
- Service Center: OSPC
- Deposit Date: date the money was received
- List the applicable money amount(s)
- Enter the correct total amount at the bottom of the form
- Initial Form 784
Complete the following fields on Form 1963:
- Service Center: OSPC
- Area Office: leave blank
- CD number
- Schedule number: the schedule number signed out for the deposit
- Date Prepared: current date
- List the money amount and the accounting symbol
- Deposit Date: date the money was received
- Review Form 784, Collection Register information for dates, schedule number, amounts, and technician signature.
- Verify the deposit total on Form 784 agrees with 2221 Report.
- Verify totals on encoding tapes agree with 2221 Report.
- Sign or initial the Form 784, 2221 Report, and the deposit ticket.
Assemble the final deposit package in the following order:
- Total VCP, EO, and EP / Treasury and IRS fees
- Form 1963, Collection Register
- Form 784, Recapitulation of Remittances - Credit Card Payments
- Voucher Summary - Credit Card Payments
- Form 784, Recapitulation of Remittances - ACH Debit Payments
- Voucher Summary - ACH Debit Payments
- Schedule of Collections (2221 Report)
- The PCC system scans all checks and automates the receipt, acceptance, transferring and recording of funds. PCC is a process for converting checks into electronic fund transfers. Because the paper check is no longer sent to the bank, the scanned checks must be securely stored until they are shredded. The shredder must be located within the unit where the scanned checks are securely stored.
Scanning check:
- Log into OTCnet.
- Click the tab labeled Check Scan.
- Under the drop down menu, select Customer not present.
Under Item type, select the correct type of check.
- Choose if the payment is Multi or Single payment.
- Enter the payment amount, DLN, Company Name from the check.
Click Start scan.
- Review the check image making sure it is legible and clear.
- If undetected MICR line type first two symbols on MICR line = t, the next set of symbols = O.
Click the Save button.
Note:
Message will appear in yellow at the top of the screen that acknowledges item has successfully saved.
- Move on to the next check.
- Pull the Batch Management Report from OTCnet.
- Pull the 2221 Report from ESAM and compare all amounts.
Complete Form 784, Recapitulation of Remittances:
- In the Deposit field, enter the current date.
- In the Summary field, enter the total number of checks.
- If there is more than one operator, a Form 784 must be created for each operator.
- Make two copies of the Form 784.
- Form order 1963, 784, 2221 and Trace ID.
- Hold until next day, pull 215 Report from Fiscal Service Enterprise.
- Scan documents.
- Add to TEGE Folders > TE/GE Deposit Tickets add to the appropriate month/year folder.
- Supply Redesign Revenue Accounting Control System (RRACS) Team the accounting package, which includes a copy of the deposit ticket, batch list (both showing the Trace ID), and Form 784, Recapitulation of Remittance.
- Data Entry must identify and input the 4 character Name Control. Refer to Document 7071, Name Control Job Aid, to identify and the establish the Name control. Data Completion identifies and manually transcribes the Name Control and Data Verification verifies it.
BMF Name Controls in General:
- NC consists of up to four alpha and/or numeric characters.
- The ampersand (&) and hyphen (-) are the only special characters allowed in the Name Control.
- The NC can have fewer, but no more than four characters. Blanks may be present only at the end of the NC.
- Don’t include dba or fbo as part of the NC. They stand for doing business as and for benefit of.
BMF Name Control Valid Characters are:
- Alpha (A-Z)
- Numeric (0-9)
- Hyphen (-)
- Ampersand (&)
BMF Special Name Controls
If an invalid character is used in the name line, drop the special character from the taxpayer's name.
- When the organization name contains the name of a corporation and both the words "Trust and Fund" and an individual's name, apply the trust NC rules.
Name Control for EP Determination Letter Applications, Refer to Document 7071, Name Control Job Aid, for additional info.
If the plan belongs to Use an individual sole proprietor name rules a partnership corporate name rules a Limited Liability Corporation (LLC) corporate name rules a corporation corporate name rules
Name Control for EO Determination Letter Applications, Refer to Document 7071, Name Control Job Aid, for additional info.
When Then the non-profit organization has the words Trust or Estate as part of the name use corporation name control instructions the name indicates a political campaign committee use the individual's first name the organization is a Parent Teacher's Association, always abbreviate it (PTA) the NC is PTA plus the first letter of the name of the state. Example, Parent Teachers Asst. Congress of Georgia, NC is PTAG. the application is for a local or post number the NC is the first four letters of the national title the application is for all others use corporation name control instructions
- We prepare a report on a daily basis in order to provide a vital information to the headquarters staff.
- Provide the report to the BSP:DSM Analyst via-email.
Others throughout the IRS may have a need for a copy of the report. All requests for the report distribution from employees outside of TS must provide the information below in their request to the EP/EO Determination User Fee process overseeing BSP:DSM Analyst before being added to the distribution list.
- Business Operation Division
- Unit/Group
- Title
- Manager
IDRS is a system enabling employees in the centers and field offices to have instantaneous virtual access to certain taxpayer accounts. Some capabilities of the system include:
- Researching account info and requesting returns.
- Entering transactions such as adjustments and entity changes or establishing taxpayer accounts, etc.
- Entering collection info for storage and processing in the system.
- Automatically generating notices, collection documents and other inputs.
- IDRS provides protection for both the taxpayer and the IDRS user employee. We must protect the taxpayer from unauthorized disclosure of info concerning his/her account and unauthorized changes to it. The IDRS user employee must not let other personnel use his/her identification to access or make changes to an account.
- IDRS users may access only those accounts required to accomplish their official duties. Any unauthorized access or browsing of tax accounts by employees to satisfy personal curiosity or for fraudulent reasons are prohibited by IRS and are subject to disciplinary actions.
- IDRS Research Tools/Command Codes (CCs) are available for Business Master File (BMF) research. The following sections provide instructions on how to use these CCs for account resolution. For additional info refer to IRM 2.3, IDRS Terminal Responses and IRM 2.4, IDRS Terminal Input. Don’t limit your IDRS research to the command codes listed below.
- CC BMFOL provides on-line research of nationwide entity and tax data posted to the BMF. BMFOL allows expanded research capability. BMFOL displays an index (summary) of tax modules, showing the tax year available. The screen contains nationwide info including entity, posted returns, generated tax data, status history, adjustment, and audit history data for specific TINs. The BMFOL contains info provided via weekly computer tapes submitted from each center. Several validity checks occur before posting the info to the BMF. The BMF updates weekly on Thursday morning.
Name Search Facility (NSF) allows IDRS users to query a national file of name and address data at Martinsburg Computer Center (MCC) using a taxpayer name and address to locate a Social Security Number (SSN) or an Employer Identification Number (EIN). The NSF contains the full taxpayer name as filed on a return. It maintains multiple addresses for each taxpayer name. The NSF keeps current with real-time updates, and daily and weekly batch updates. CCs NAMES/NAMEE are the primary method of accessing the NSF.
- CC NAMES searches for SSNs.
- CC NAMES searches for both primary and secondary filer names.
- CC NAMEE searches for EINs.
- CC NAMEE searches for both primary and Doing-Business-As (DBA) names.
Use CC MFREQ with Definers "C" or "D" to request an entity module or a tax module and its related entity data when case control isn’t needed.
- MFREQ with Definer "C" downloads the module data from CFOL to the local IDRS while the user waits in-line. The real module must not be on the local IDRS system (TIF). The module extracts to the TIF again via the Weekly TIF update approximately two weeks after the request.
- MFREQ with Definer "D" brings the module data from Master File to the local IDRS approximately two weeks from the time of the request.
- Accessible Files include IMF, BMF, IRAF, and EPMF.
- The CC INOLE accesses the NAP with a definer code and TIN.
- The definer code determines whether the input TIN is/isn’t edited and whether needing a file source.
Definer code "G" with CC INOLE:
- Use this definer when the TIN type or the master file isn't known.
- An unedited TIN or an edited TIN and file source may be input.
- The display is limited entity data from every master file matching the TIN input.
- If there is only one TIN on the NAP matching the input, it defaults to the definer "S" display.
Definer code "T" with CC INOLE:
- Use when you want to know if the TIN is on more than one master file and the filer name and address.
- This definer also lists the plan numbers (if any) for EPMF accounts.
- An edit TIN must be input, a file source must not.
- If there is only one TIN matching the input, it defaults to the definer "S" display.
- You may send an EIN request to Ogden’s Entity Team.
Use the following procedures for paper cases. To submit by manual fax: Completely fill out the fax cover sheet (click here) and have Lead review and initial. To submit by e-fax: Completely fill out the fax cover sheet (click here), save as PDF file, and email to Lead to review and initial the form.
- Fax your request to Entity (Entity has asked that a designated person will fax all requests. Use the procedure for your area to send your requests to the designated person.)
- Entity will fax the information back to you within five (5) business days.
- Entity e-fax number for EIN requests: 855-214-7520 (Internal Use Only).
- Please allow five (5) business days for Entity to process your EIN request. If your request is not received by the seventh business day, forward your request to the BSP:DSM Analyst.
- Service Level Agreements (SLA) identify certain service levels or performance standards.
- The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS-referred cases, and include specific actions to take on TAS referrals and specific time frames for completing those actions.
- The SLA is at Taxpayer Advocate Service Level Agreements (SLAs) and procedures in IRM 13, Taxpayer Advocate Service.
- The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer's problem. The TAS uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process.
- In cases requiring an OAR, TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal. The liaison acknowledges receipt of the OAR via Form 3210 secure messaging e-mail, fax, or by phone within the timeframes established in the SLA. The liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion.
Make every effort to expedite completion of OAR cases. Time frames for the assigned area to complete the case are on Form 12412. Send any correspondence sent to the taxpayer while TAS has an open control also to the TAS employee assigned the case.
- EXPEDITE ACKNOWLEDGEMENT PROCESSING - When TAS requests expedite processing, the liaisons acknowledge receipt within one workday of OAR receipt.
- NON-EXPEDITE ACKNOWLEDGEMENT PROCESSING - When TAS doesn’t require expedite processing, the liaisons acknowledge receipt within three workdays of OAR receipt.
- If needing additional research or documentation on an OAR, the employee assigned the OAR contacts the assigned TAS employee within one workday of the determination, and within one workday of OAR receipt in the case of expedite processing OARs, to obtain information and to re-negotiate the requested completion date. If the TAS employee doesn’t provide the information within the timeframe provided, follow procedures outlined in the SLA.
- Assigned employee: If you can’t resolve a taxpayer's case by the requested time frame or by a negotiated extension date, immediately notify your manager.
- Assigned employee/manager: Work with the TAS contact listed on Form 12412 to arrive at agreed upon time frames for follow-up based on the facts and circumstances of the particular case.
- Assigned employee/manager: Discuss the findings and final case disposition recommendation(s) with the appropriate TAS contact. The TAS contact communicates the final case decision to the taxpayer. However, you may also inform the taxpayer of the decision.
- Assigned employee/manager: If you and the TAS contact can’t agree upon the case resolution, elevate any disagreement to your manager. The TAS employee elevates this disagreement to his/her manager who discusses it with the appropriate Operating Division manager.
- Assigned employee: Upon case resolution, complete section VI of Form 12412 and return it to the TAS Case Advocate assigned the case. Return the Form 12412 within three workdays from the date that all actions are complete and transactions posted.
- For more information, please refer to IRM 13, Taxpayer Advocate Service and Taxpayer Advocate Service Level Agreements (SLAs).
- The Service Level Agreement (SLA) identifies a set of processing and customer service targets which SB/SE Operating Division and TE/GE Operating Division agree are an acceptable level of service for the term of the agreement.
Underlying the SLA are three key service needs:
- Timely processing of submissions.
- Accurate processing of submissions.
- Striving for continuous improvement in processing of the submissions.
The following performance targets specifically relate to the determination process.
- We need to deposit EP/EO User Fees as soon as possible to achieve good cash management practices. CAMCSDs top priority is to deposit the EP/EO Application User Fees.
- CAMCSD processes EP/EO applications within 6 workdays from the date received at CAMCSD. .
- Time frames for processing a "SPIKE" are coordinated through Submission Processing Program and Analysis Staff (P&A) assigned point of contact, the Department Manager at CAMCSD, the BSP:DSM Analyst, and the Cincinnati EP/EO Area Office.
- All procedural development, changes, or clarifications remain under the overseeing BSP:DSM Analyst.
- Processing time frames are based on systems availability. Both parties recognize that system downtime (e.g. ESAM) could impact the processing time frames.
| Acronym | Meaning |
|---|---|
| AKA | Also Known As |
| AIS | Application Identification Sheet |
| ADF | Additional Document Filing |
| BBTS | Batch/Block Tracking System |
| CSU | Customer Service Unit |
| DB | Defined Benefit |
| DBA | Doing Business As |
| DC | Defined Contribution |
| DLN | Document Locator Number |
| DTS | Data Transcription System |
| EDS | Employee Plan Exempt Organization Determination System |
| EIN | Employer Identification Number |
| EP/EO | Employee Plans Exempt Organizations |
| ESAM | Exempt Status Application Management |
| ESOP | Employee Stock Ownership Plan |
| FBO | For Benefit Of |
| FTE | Failure to Establish |
| FKA | Formerly Known As |
| IDRS | Integrated Data Retrieval System |
| IRC | Internal Revenue Code |
| IRM | Internal Revenue Manual |
| LINUS | Letter Information Network User Fee System |
| MEDS | Modified Employee Plans / Exempt Organizations Determination System |
| MPPP | Money Purchase Pension Plan |
| NORECD | Page is identified through MEDS Manual ID as a NORECD, this means that no data is captured on the page. |
| OTCNet | Office of Taxpayer Controls |
| POA | Power of Attorney |
| PS | Profit Sharing |
| REV PROC | Revenue Procedure |
| REV RUL | Revenue Ruling |
| T/A | Trading As |
| TE/GE | Tax Exempt Government Entities |
| TUA | Trust Under Agreement |
| TUW | Trust Under Will |
| Term | Definition |
|---|---|
| ALLIS: | The system formerly used in manual deposit to track payments. This system also used to generate the edit sheet as well as the acknowledgment letter. |
| Accounting Period: | The month in which a business or organization closes their financial books and records. An accounting period is normally a 12–month period. The exceptions are the first year in operation, the last year of operation, or when there is a change in accounting periods. |
| Acknowledgment Notice: | The notices sent from the IRS to applicants confirming receipt of their application and expected completion time frame. |
| Advisory Letter: | The acceptance of a Volume Submitter plan which contains all possible changes and which can be sold to another sponsor. |
| Associate District Code: | A two-digit number assigned to identify a section of the United States. This two-digit code is referred to as the District Code when working with EO applications. |
| Batch: | The term used to refer to a group of cases that is controlled on one BBTS transmittal. |
| BBTS: | The Batch Block Tracking System, which is a computer system used to track work from one location to another |
| Budget: | The term given to a financial statement that contains revenue and expenses. |
| By-laws: | A set of internal rules that govern an organization. |
| Case Number: | A nine-digit number assigned to a case by EDS. Each number is unique to a case and identifies the year and Julian date. |
| Case Grade: | Refers to level of the revenue agent required to work the application, based on difficulty |
| Check Sheet: | A computer-generated document attached to the front of the folder of each application after quality review. The document contains info specific to each case with area available for coding. Also referred to as the edit sheet. |
| Closed Accounting Period: | The first day of the month following an accounting period |
| Code: | The term given to the process of picking up required data from an application on file and writing on the edit sheet. |
| Conformed: | This refers to the legal acceptability of an organization's organizing document. |
| Cover Letter: | A letter sent to the IRS from either the applicant or the authorized representative of the applicant. |
| Determination Letter: | Refers to an IRS letter issued to a plan sponsor or exempt organization indicating that a plan or organization does or doesn't meet the criteria of the Internal Revenue Code. |
| District Code: | The two-digit number given to a case to identify what regional location of the country the plan sponsor or the organization. There is also a code to indicate if they are located outside of the United States. |
| DLN: | This is a unique 14–digit number assigned to a document upon receipt in the submission processing center. Using this number, we can track a case from receipt all the way to closure and filing. |
| EDS: | TE/GE Determination System which is a computer system used to control and track the history and status of all EP & EO Applications submitted. |
| Employer Identification Number: | A unique nine-digit number assigned to an organization or a plan sponsor for identification purpose much like a social security number is to an individual. |
| Entity: | This term refers to the name and address section of the edit sheet. |
| EP/EO: | The acronym for the Employee Plans and Exempt Organization unit which processes the applications requesting tax exempt status. |
| Failure to Establish: | A condition that occurs when an organization fails to submit additional requested info or fees. Denoted on EDS by status 11 or 12. An organization receives time frames in which to respond and failure to respond timely may result in the loss of any user fees already paid. An application in status 11 or 12 for 12 months or more is a new application. |
| Formation Date: | The recognized date of an organization’s legal inception. |
| Field: | The term used to refer to the space set aside for specific instructions. |
| Field Release: | The process by which you can move from one field to another. |
| Form 3244: | Processed as an Additional Payment. |
| Input: | The process of taking info from the edit sheet and entering the data on EDS or LINUS. |
| LINUS: | The financial system used in the deposit unit to track User Fees. This system also generates the check sheets, acknowledgment Notices, and a portion of the accounting package. |
| Login name: | The unique name assigned to the person accessing the computer system. |
| MM Format: | The month given in numerical form using two digits. Example: May is 05 |
| MMDDYYYY Format: | This is the complete date, (month, day, and year) given in numeric form. Example: January 1, 2000, is 01/01/2000 |
| Notification Letter: | The official IRS letter issued to a plan sponsor indicating the acceptance of a Regional Prototype plan. |
| Opinion Letter: | The official IRS letter issued to a plan sponsor indicating the acceptance of a Master Prototype plan. |
| Organizing Document: | A written and legally executed document forming an organization. An organization can’t exist without an organizing document. |
| Overlay: | The process of making corrections to the EDS system by typing correct info over the incorrect info. |
| Pipeline: | The term given to the process by which an application flows through the processing system at a submission processing center. |
| Plan Number: | A three-digit number assigned to an employee plan. Some companies have more than one plan and /or type of plan |
| Plan Sponsor: | The name of the company offering the retirement plan as a benefit to its employees |
| Plan Year: | The month in which a plan sponsor closes their financial books and records for the year. The same as an accounting period. |
| Received Date: | The date on which we receive the application. |
| Revision Date: | This is the date that we updated a form. This date is always found in the upper right-hand corner of the form. |
| User Fee: | A Congressionally determined fee that must accompany a tax-exemption request. This is a one-time fee paid for processing their request. The fee doesn't guarantee a favorable ruling. The fee is non-refundable in the event the applicant doesn't meet the requirements as prescribed in the Internal Revenue Code. |
| Verify: | The term used for comparing data from one source to another for correctness. |
| Foreign Country | Country Code |
|---|---|
| Abu Dubai | AE |
| Afghanistan | AF |
| Akrotiri Sovereign Base Area | AX |
| Aland Island | XI |
| Albania | AL |
| Algeria | AG |
| Andorra | AN |
| Angola | AO |
| Anguilla | AV |
| Antarctic Lands | FS |
| Antarctica | AY |
| Antigua | AC |
| Antigua & Barbuda | AC |
| Argentina | AR |
| Armenia | AM |
| Aruba | AA |
| Ascension | XA |
| Ashmore Island | AT |
| Ashmore & Cartier Islands | AT |
| Australia | AS |
| Austria | AU |
| Azerbaijan | AJ |
| Azores | XZ |
| Bahamas | BF |
| Bahrain | BA |
| Baker Island | FQ |
| Balearic Islands | SP |
| Bangladesh | BG |
| Barbados | BB |
| Barbuda | AC |
| Bassas da India | BS |
| Belarus | BO |
| Belgium | BE |
| Belize | BH |
| Benin | BN |
| Bermuda | BD |
| Bhutan | BT |
| Bolivia | BL |
| Bonaire | NT |
| Bosnia-Herzegovina | BK |
| Botswana | BC |
| Bouvet Island | BV |
| Brazil | BR |
| British Indian Ocean Territory | IO |
| British Virgin Islands | VQ |
| Brunei | BX |
| Bulgaria | BU |
| Burkina Faso | UV |
| Burma | BM |
| Burundi | BY |
| Caicos Islands | TK |
| Cambodia | CB |
| Cameroon | CM |
| Canada | CA |
| Canary Islands | XY |
| Cape Verde | CV |
| Cartier Island | AT |
| Cayman Islands | CJ |
| Central African Republic | CT |
| Chad | CD |
| Channel Islands | XC |
| Chile | CI |
| China | CH |
| Christmas Island | KT |
| Clipperton Islands | IP |
| Cocos Island | CK |
| Columbia | CO |
| Comoros | CN |
| Congo, Republic of (Brazzaville) | CF |
| Congo, Democratic Republic of (Kinshasa) | CG |
| Cook Islands | CW |
| Coral Sea Islands Territory | CR |
| Costa Rica | CS |
| Cote d'Ivoire | IV |
| Croatia | HR |
| Cuba | CU |
| Curacao | NT |
| Cyprus | CY |
| Czech Republic | EZ |
| Dem. People's Rep. of Korea (North) | KN |
| Dem. Rep. of Congo (Kinshasa) | CG |
| Denmark | DA |
| Dhekelia Sovereign Base Area | DX |
| Djibouti | DJ |
| Dominica | DO |
| Dominican Republic | DR |
| Dubai | AE |
| East Timor | TT |
| Ecuador | EC |
| Egypt | EG |
| El Salvador | ES |
| Eleuthera Island | BF |
| England | XE |
| Equatorial Guinea | EK |
| Eritrea | ER |
| Estonia | EN |
| Ethiopia | ET |
| Europa Island | EU |
| Falkland Islands | FK |
| Faroe Islands | FO |
| Fiji | FJ |
| Finland | FI |
| France | FR |
| French Guiana | FG |
| French Polynesia | FP |
| French Southern & Antarctic Lands | FS |
| Futuna | WF |
| Gabon | GB |
| Gambia | GA |
| Gaza Strip | GZ |
| Georgia | GG |
| Germany | GM |
| Ghana | GH |
| Gibraltar | GI |
| Glorioso Islands | GO |
| Great Britain | UK |
| Greece | GR |
| Greenland | GL |
| Grenada | GJ |
| Grenadines | VC |
| Guadeloupe | GP |
| Guatemala | GT |
| Guernsey | GK |
| Guinea | GV |
| Guinea-Bissau | PU |
| Guyana | GY |
| Haiti | HA |
| Heard Island & McDonald Island | HM |
| Holy See | VT |
| Honduras | HO |
| Hong Kong | HK |
| Howland Island | HQ |
| Hungary | HU |
| Iceland | IC |
| India | IN |
| Indonesia | ID |
| Iran | IR |
| Iraq | IZ |
| Ireland | EI |
| Isle of Man | IM |
| Israel | IS |
| Italy | IT |
| Jamaica | JM |
| Jan Mayen | JN |
| Japan | JA |
| Jarvis Island | DQ |
| Jersey | JE |
| Johnston Atoll | JQ |
| Jordan | JO |
| Juan de Nova Island | JU |
| Kazakhstan | KZ |
| Kenya | KE |
| Kingman Reef | KQ |
| Kiribati | KR |
| Korea (North) | KN |
| Korea (South) | KS |
| Kurile Islands | RS |
| Kuwait | KU |
| Kyrgyzstan | KG |
| Laos | LA |
| Latvia | LG |
| Lebanon | LE |
| Lesotho | LT |
| Liberia | LI |
| Libya | LY |
| Liechtenstein | LS |
| Lithuania | LH |
| Luxembourg | LU |
| Macau | MC |
| Macedonia | MK |
| Madagascar | MA |
| Malawi | MI |
| Malaysia | MY |
| Maldives | MV |
| Mali | ML |
| Malta | MT |
| Martinique | MB |
| Mauritania | MR |
| Mauritus | MP |
| Mayotte | MF |
| McDonald Island | HM |
| Mexico | MX |
| Midway Islands | MQ |
| Miquelon | SB |
| Moldova | MD |
| Monaco | MN |
| Mongolia | MG |
| Montenegro | MJ |
| Montserrat | MH |
| Morocco | MO |
| Mozambique | MZ |
| Myanmar | XM |
| Namibia | WA |
| Nauru | NR |
| Navassa Island | BQ |
| Nepal | NP |
| Netherlands | NL |
| Netherlands Antilles | NT |
| Nevis | SC |
| New Caledonia | NC |
| New Zealand | NZ |
| Nicaragua | NU |
| Niger | NG |
| Nigeria | NI |
| Niue | NE |
| Norfolk Island | NF |
| North Korea | KN |
| Northern Ireland | XN |
| Norway | NO |
| Oman | MU |
| Other (country not identified elsewhere) | XX |
| Pakistan | PK |
| Palmyra Atoll | LQ |
| Panama | PM |
| Papua New Guinea | PP |
| Paracel Islands | PF |
| Paraguay | PA |
| Peru | PE |
| Philippines | RP |
| Pitcairn Islands | PC |
| Poland | PL |
| Portugal | PO |
| Principe | TP |
| Qatar | QA |
| Redonda | VI |
| Republic of Congo (Brazzaville) | CF |
| Republic of Korea (South) | KS |
| Republic of Singapore | SN |
| Reunion | RE |
| Romania | RO |
| Russia | RS |
| Rwanda | RW |
| Ryukyu Islands | JA |
| S Georgia Island | SX |
| S Georgia Island & S Sandwich Island | SX |
| S Sandwich Island | SX |
| San Marino | SM |
| Sao Tome and Principe | TP |
| Sarawak | MY |
| Saudi Arabia | SA |
| Scotland | XS |
| Senegal | SG |
| Serbia | RB |
| Seychelles | SE |
| Sierra Leone | SL |
| Singapore | SN |
| Slovak Republic | XR |
| Slovakia | LO |
| Slovenia | SI |
| Solomon Islands | BP |
| Somalia | SO |
| South Africa | SF |
| South Georgia Island | SX |
| South Georgia Island & South Sandwich Island | SX |
| South Korea | KS |
| South Sandwich Island | SX |
| Spain | SP |
| Spratly Islands | PG |
| Sri Lanka | CE |
| St. Helena | SH |
| St. Kitts & Nevis | SC |
| St. Lucia | ST |
| St. Miquelon | SB |
| St. Pierre | SB |
| St. Pierre & Miquelon | SB |
| St. Vincent & Grenadines | VC |
| Sudan | SU |
| Suriname | NS |
| Svalbard | SV |
| Swaziland | WZ |
| Sweden | SW |
| Switzerland | SZ |
| Syria | SY |
| Taiwan | TW |
| Tajikistan | TI |
| Tanzania | TZ |
| Thailand | TH |
| The Bahamas | BF |
| The Gambia | GA |
| The Netherlands | NL |
| Togo | TO |
| Tokelau | TL |
| Tonga | TN |
| Tortola | VI |
| Trinidad and Tobago | TD |
| Tristan Da Cunha | XT |
| Tromelin Island | TE |
| Tunisia | TS |
| Turkey | TU |
| Turkmenistan | TX |
| Turks & Caicos Islands | TK |
| Tuvalu | TV |
| Uganda | UG |
| Ukraine | UP |
| United Arab Emirates | AE |
| United Kingdom | UK |
| Uruguay | UY |
| Uzbekistan | UZ |
| Vanuatu | NH |
| Vatican City | VT |
| Venezuela | VE |
| Vietnam | VM |
| Wake Island | WQ |
| Wales | XW |
| Wallis and Futuna | WF |
| West Bank | WE |
| Western Sahara | WI |
| Western Samoa | WS |
| Yemen | YM |
| Zaire | CG |
| Zambia | ZA |
| Zimbabwe | ZI |
| City | ZIP Code | City | ZIP Code |
|---|---|---|---|
| American Samoa (AS) | Federated States of Micronesia (FM) | ||
| Faga'itua | 96799 | Chuuk | 96942 |
| Leone | 96799 | Kosrae | 96944 |
| Olosega Manua' | 96799 | Pohnpei | 96941 |
| Pago Pago | 96799 | Yap | 96943 |
| Marshall Islands (MH) | Palau (PW) | ||
| Ebeye | 96970 | Koror | 96940 |
| Majuro | 96960 | Palau | 96940 |
| Northern Mariana Islands (MP) | Virgin Islands (VQ) | ||
| Capitol Hill | 96950 | Charlotte Amalie | 00802 |
| Rota | 96951 | Christiansted | 00820 |
| Saipan | 96950 | Cruz Bay | 00830 |
| Tinian | 96952 | Downtown | 00840 |
| Guam (GU) | Frederiksted | 00840 | |
| Agana | 96910 | Kingshill | 00850 |
| Inarajan | 96917 | Saint Croix | 00820 |
| Merizo | 96916 | Saint John | 00830 |
| Tamuning | 96931 | Saint Thomas | 00805 |
| Umatac | 96915 | Sunny Isle | 00850 |
| Yona | 96915 | Veterans Annex | 00820 |
| Puerto Rico (PR) | |||
| Adjuntas | 00601 | Laplata | 00786 |
| Aquada | 00602 | Lares | 00669 |
| Aquadilla | 00603 | Las Marias | 00670 |
| Agnes Buenas | 00703 | Las Piedras | 00771 |
| Aguirre | 00704 | Levittown | 00949 |
| Aibonito | 00705 | Loiza | 00772 |
| Anasco | 00610 | Loiza Street Station | 00936 |
| Angeles | 00611 | Loquillo | 00773 |
| Arecibo | 00612 | Manati | 00674 |
| Arroyo | 00714 | Maricao | 00606 |
| Bajadero | 00616 | Maunabo | 00707 |
| Barceloneta | 00617 | Mayaquez | 00680 |
| Barraquitas | 00794 | Mercedita | 00715 |
| Barrio Obrero Station | 00935 | Minillas Center | 00936 |
| Bayamon | 00956 | Moca | 00676 |
| Boqueron | 00622 | Morovis | 00687 |
| Cabo Rojo | 00623 | Naguabo | 00718 |
| Caguas | 00725 | Narajito | 00719 |
| Camuy | 00627 | Orocovis | 00720 |
| Canovanas | 00729 | Palmer | 00721 |
| Caparra Heights | 00920 | Patillas | 00723 |
| Carolina | 00982 | Penuelas | 00624 |
| Catano | 00962 | Ponce | 00731 |
| Cayey | 00736 | Puerta de Tierra | 00936 |
| Ceiba | 00735 | Puerta Real | 00740 |
| Cerro Gordon | 00754 | Punta Santiago | 00741 |
| Ciales | 00638 | Quebradillas | 00678 |
| Cidra | 00739 | Ramey | 00603 |
| Coamo | 00769 | Rincon | 00677 |
| Comerio | 00782 | Rio Blanco | 00744 |
| Condado | 00907 | Rio Grande | 00721 |
| Corozal | 00783 | Rio Piedras | 00927 |
| Coto Laurel | 00780 | Rosario | 00636 |
| Culebra | 00775 | Sabana Grande | 00637 |
| Dorado | 00646 | Sabana Hoyos | 00688 |
| Ensenada | 00647 | Sabana Seca | 00952 |
| Esperanza | 00765 | Saint Just | 00978 |
| Fajardo | 00738 | Salinas | 00751 |
| Fernandez Juncos | 00936 | San Antonio | 00690 |
| Florida | 00650 | San Francisco | 00927 |
| Fort Buchanan | 00934 | San German | 00683 |
| Garrachales | 00652 | San Juan | 00936 |
| Guanica | 00653 | San Lorenzo | 00754 |
| Guayama | 00784 | San Sebastian | 00685 |
| Guayanilla | 00656 | Santa Isabel | 00757 |
| Guaynabo | 00965 | Sanrurce | 00936 |
| Gurabo | 00778 | Toa Alta | 00953 |
| Hatillo | 00659 | Toa Boa | 00949 |
| Hato Rey | 00936 | Trujillo Alto | 00976 |
| Harmingueros | 00660 | University | 00936 |
| Humacao | 00791 | Utuado | 00641 |
| Isabela | 00662 | Vega Alta | 00692 |
| Jayuya | 00664 | Vega Baja (box 1-9049) | 00694 |
| Juana Diaz | 00795 | Vieques | 00765 |
| Juncos | 00777 | Villalba | 00766 |
| La Cumbre | 00926 | Yabucoa | 00767 |
| Lajas | 00667 | Yauco | 00698 |