Part 3 - Submission processing

 

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.1.4 (7) where the guidance has been incorporated. This link will be removed on 2/28/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.2.3.1 (1) where the guidance has been incorporated. This link will be removed on 2/28/2024.

An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.5.21.2.6.1 regarding Review Requests for Proper Photocopy Fee Due to Updating Photocopy Fee.

An IRM procedural update, effective 01/26/2024, was issued to revise IRM 3.11.15 regarding Updated Branch Name.

An IRM procedural update, effective 02/26/2024, was issued to revise IRM 3.11.6 regarding Advanced CTC Reconciliation and ACTC Processing

An IRM procedural update, effective 12/15/2023, was issued to revise IRM 3.11.6 regarding CP 09

An IRM procedural update, effective 09/22/2023, was issued to revise IRM 3.11.6.14.4.2.1 regarding Estimated Tax Payments.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.7.7(13) where the guidance has been incorporated. This link will be removed on 2/15/2024.

An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.11.6 regarding Processing and Routing.

An IRM procedural update, effective 12/14/2023, was issued to revise IRM 3.11.6 regarding Routing and Correspondence.

An IRM procedural update, effective 01/05/2024, was issued to revise IRM 3.11.6 regarding Routing to LB&I.

An IRM procedural update, effective 02/14/2024, was issued to revise IRM 3.11.6 regarding Suspense Case

An IRM procedural update, effective 03/13/2024, was issued to revise IRM 3.11.6 regarding Undelivered Mail Indicator.

An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.11.15 regarding 2024 Start-Up Changes

An IRM procedural update, effective 02/09/2024, was issued to revise IRM 3.11.15 regarding Added Instructions for Refund Returns; Corrected Location to Be Edited for Form 3800, Part V Indicator.

An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.11.15.23.6 regarding Added Procedures for Tax Period 202301 and Later

An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.11.15 regarding Clarified Prior Year Conversion of Line 12, Schedule B

An IRM procedural update, effective 03/11/2024, was issued to revise IRM 3.11.15 regarding Updated 1065 Pg Numbers; Clarified Nonrecourse Loan Code Procedures; Updated Other Deduction Line Number; Removed 2019/2020 Editing Procedures for Form 8938; Added Audit Code 7 Procedures for Sch K.

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.11.15 regarding Updated Statute Clearing Exception From 2019 to 2020

An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.11.16 regarding Certificate of Dissolution and Corrected Figure 3.11.16-15

An IRM procedural update, effective 02/29/2024, was issued to revise IRM 3.11.16 regarding Computer Condition Code (CCC) E; Penalty and Interest Code; Form 1120-F Line 5i; Line Reference Corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; Added Graphic Captions.

An IRM procedural update, effective 01/03/2024, was issued to revise IRM 3.11.16 regarding 2024 Start-Up Changes

An IRM procedural update, effective 02/12/2024, was issued to revise IRM 3.11.16 regarding Statute Clearing Exception; Computer Condition Code E; Form 1120, Schedule J Line 1, Line 9f, Line 9g & Line 9z; Corrected Naics Code Reference; Updates to Prior Year Conversion Charts & Routing Guide.

An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.11.154 regarding 2024 Start-Up Changes.

An IRM procedural update, effective 01/10/2024, was issued to revise IRM 3.11.23 regarding 2024 Start-Up Changes.

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.11.23 regarding Branch Name Change, Statute Exception Update.

An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.11.25.2.7 regarding Statute Clearing Exception.

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.11.180.1 regarding Changed Branch Name.

An IRM procedural update, effective 03/04/2024, was issued to revise IRM 3.11.180.3.1.3 regarding Clarified Process for Received Dates.

An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.11.180.3.1.3 regarding Date Stamp Requirement

An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Due Date and Received Dates.

An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates

An IRM procedural update, effective 02/28/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates

An IRM procedural update, effective 02/05/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date.

An IRM procedural update, effective 02/06/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 01/10/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates

An IRM procedural update, effective 01/23/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates

An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date.

An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 03/12/2024, was issued to revise IRM 3.11.212.9.4 regarding Executive Directive on Received Dates and Envelopes

An IRM procedural update, effective 03/05/2024, was issued to revise IRM 3.11.212 regarding Received Date Executive Directive

An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.11.212 regarding Start-Up

An IRM procedural update, effective 11/17/2023, was issued to revise IRM 3.11.213.9 regarding Digital Signatures.

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.11.217 regarding Statute Update and Process Clarification.

An IRM procedural update, effective 01/31/2024, was issued to revise IRM 3.11.217 regarding Updated Branch Name.

An IRM procedural update, effective 03/20/2024, was issued to revise IRM 3.11.217 regarding Updates to Line Numbers in Conversion Charts and Removed Prior Year References

An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.11.249 regarding Branch Name Change; Address TC 014 Clarification.

An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.12.2 regarding Updated Credit Reduction states; Removed Action Code 336; Updated Field Names

An IRM procedural update, effective 10/31/2023, was issued to revise IRM 3.12.8 regarding Form 1099-Series Modernization IR MOD.

An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.12.15 regarding 2024 Start-Up Changes.

An IRM procedural update, effective 01/24/2024, was issued to revise IRM 3.12.15 regarding Added Prior Year Procedures for Section 06 Fields; Updated Paper Processing Branch to Return Processing Branch

An IRM procedural update, effective 02/08/2024, was issued to revise IRM 3.12.15 regarding Added Valid Tax Periods for Fields IN Section 03, 23, 24 and 25; Removed Invalid Condition for Field 01NAI.

An IRM procedural update, effective 01/30/2024, was issued to revise IRM 3.12.15 regarding Clarified Tax Period for Section 07.

An IRM procedural update, effective 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election.

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.12.15.19.1 regarding Updated Statute Clearing Exception From 2019 to 2020.

An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.16 regarding Branch Name Change; Digital Signature Extended Date; Statute Clearing Exception Clarifications

An IRM procedural update, effective 12/05/2023, was issued to revise IRM 3.12.23.2.15 regarding Extended Digital Signature Date

An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.12.38-35 regarding Added 706-GS(D) & 706-GS(T) Due Dates; Updated Wording on 8804 Return Due Date.

An IRM procedural update, effective 03/14/2024, was issued to revise IRM 3.12.38.1.15 regarding Added Discovered Remittance as a Related IRM

An IRM procedural update, effective 03/05/2024, was issued to revise IRM 3.12.38.5.7 regarding Clarified Credit Transfer and Action Code 430 Procedures

An IRM procedural update, effective 01/12/2024, was issued to revise IRM 3.12.38.5.6.1 regarding a Clarification to the Note Pertaining to the Use of COMPA

An IRM procedural update, effective 01/26/2024, was issued to revise IRM 3.12.38 regarding Updated Branch Name

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.12.38.2.7.1 regarding Updated Statute Clearing Exception From 2019 to 2020.

An IRM procedural update, effective 01/31/2024, was issued to revise Exhibit 3.12.212-9 regarding Correction of Due Dates.

An IRM procedural update, effective 02/02/2024, was issued to revise Exhibit 3.12.212-9 regarding Correction of Due Dates.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.

An IRM procedural update, effective 02/05/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date.

An IRM procedural update, effective 02/06/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates

An IRM procedural update, effective 02/28/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date

An IRM procedural update, effective 01/10/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 01/23/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.

An IRM procedural update, effective 03/12/2024, was issued to revise IRM 3.12.212 regarding Executive Directive on Received Dates and Envelopes.

An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.12.212 regarding Start-Up.

An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.249 regarding Branch Name Change.

An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.12.251 regarding Branch Name Changes; Field 03K03.

An IRM procedural update, effective 12/05/2023, was issued to revise IRM 3.12.251.5.4 regarding Digital Signature

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.5.4(3)b where the guidance has been incorporated. This link will be removed on 3/14/2024.

An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.251 regarding Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE.

An IRM procedural update, effective 02/28/2024, was issued to revise IRM 3.13.2 regarding Secretary of State Update; MeF Form 8822-B; DUT Information; Files Instruction.

An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.13.2 regarding IRM 3.13.2 Start-Up Changes.

An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.14.1 regarding IMF Notice Review

An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.21.15 regarding Statute Exception Update; TC 014 Procedures.

An IRM procedural update, effective 07/10/2023, was issued to revise IRM 3.21.19.12.1 regarding Correction for Attachments

An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.21.19 regarding Correspondence Instruction and Executive Directive

An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.21.19 regarding Form 3520-A Copy Instructions

An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.19 regarding Start-Up.

An IRM procedural update, effective 06/21/2023, was issued to revise IRM 3.21.19.12.1 regarding Updated Routing Guide for Form 3520 and Form 3520-A Attachments

An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.110 regarding PY 2024 Start-Up Changes

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.21.110.15.4 regarding Statute Exception Update.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.256.4(1) where the guidance has been incorporated. This link will be removed on 2/29/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.269.2.2 where the guidance has been incorporated. This link will be removed on 2/29/2024.

An IRM procedural update, effective 02/08/2024, was issued to revise IRM 3.22.3 regarding Form 13975 Paragraphs Updated; EC156 Clarification.

An IRM procedural update, effective 01/22/2024, was issued to revise IRM 3.22.3 regarding Updates to Processing Excess SST/RRTA.

An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.22.19.2.16.2 regarding Classified Waste Instructions; CIS Changed to CII

An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.22.19 regarding Start-Up.

An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.22.110.28.1 regarding Statute Exception Update.

An IRM procedural update, effective 01/17/2024, was issued to revise IRM 3.30.123.12.2 regarding IMF Return Transmission Date

An IRM procedural update, effective 03/8/2024, was issued to revise IRM 3.30.123 regarding Timeliness and Form Updates.

An IRM procedural update, effective 02/07/2024, was issued to revise IRM 4.19.21.2.3 regarding Instructions to Address Undeliverable Letter 2269C.

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 21.5.6 regarding Freeze Codes Updates

An IRM procedural update, effective 02/05/2024, was issued to revise IRM 25.25.6 regarding Updated Procedures for Cases With -E Freeze and 3176c Replies; Instructions for TAC and Phone Assistors for Identity Theft Victims With -E Freeze and Red Ink Editing Instructions on Reprocessed Return.