3.17.278 Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Systems

Manual Transmittal

August 25, 2023

Purpose

(1) This transmits revised IRM 3.17.278, Accounting and Data Control, Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Systems.

Material Changes

(1) 3.17.278.1.6 Corrected Acronyms for Government Accountability Office (GAO) and Voluntary Disclosure Practice (VDP) and removed outdated information

(2) 3.17.278.2 Updated reference to Voluntary Disclosure Practice (VDP)

(3) 3.17.278.3 Added IRM Title to references to IRM Sections

(4) 3.17.278.5.1 (3) Added Bold text for emphasis Privacy Policy and removed link to IF/THEN Chart

(5) 3.17.278.5.2 (1) Added IRM Title to references to IRM Sections and removed link to IF/THEN Table

(6) 3.17.278.8.7 Updated Tridoc Title and removed references to specific OTCnet training modules

(7) 3.17.278.8 Added (1) reference to Canon model CR-L1

(8) 3.17.278.8 (3) Update removed reference to individual and email address

(9) 3.17.278.8 (5) Added The Scanner will not function without an ink cartridge

(10) 3.17.278.8.1 Updated Tridoc with information that is specific to creating IRWorks Tickets

(11) 3.17.278.8.2 Updated Tridoc with information that is specific to creating IRWorks Tickets

(12) 3.17.278.8.3 Updated Tridoc with information that is specific to creating IRWorks Tickets

(13) 3.17.278.9 Removed Outdated information from Tridoc

(14) 3.17.278.9 (2) Removed Specific reference to individual

(15) 3.17.278.9.1 (2) Updated Reference to Cincinnati and Added reference to Fresno

(16) 3.17.278.10 Updated Tridoc Title

(17) 3.17.278.10 (2) Removed outdated information

(18) 3.17.278.10.4 Removed Offer in Compromise information - duplicated procedures - Procedures can be found in Campus Support IRM

(19) 3.17.278.10.5 Updated Title of Tridoc

(20) 3.17.278.10.5 (2) Removed Outdated Information

(21) 3.17.278.10.5 (4) Updated Information needed for Form 3210 and removed outdated information

(22) 3.17.278.10.5 (5) Added Removed reference to Form 2515

(23) 3.17.278.10.6 Updated Title of Tridoc

(24) 3.17.278.10.6 Removed Outdated Information in Tridoc

(25) 3.17.278.10.6 (3) Updated User will sign in to PCC with User Name

(26) 3.17.278.7 Updated Title of Tridoc

(27) 3.17.278.8 Updated Title of Tridoc

(28) 3.17.278.8 Removed Outdated Information through out Tridoc

(29) 3.17.278.9 Updated Title of Tridoc

(30) 3.17.278.9 (1) b) Updated To refer to Account and Routing Number

(31) 3.17.278.9 (2) Updated To refer to Ogden RRACS

(32) 3.17.278.10.12 (3) c) Updated To refer to Individual Reference Number (IRN)

(33) 3.17.278.11 Updated Title of Tridoc

(34) 3.17.278.11 Removed duplicated information that can be found in Campus Support and Filed Assistance IRMs

(35) 3.17.278.11 (1) Added The following programs currently using the OTCnet Online Channel Application Check Capture Function, Include:

(36) 3.17.278.11 (1) a) Added Centralized Insolvency Operation (CIO) Insolvency Payments and Bankruptcy Checks received at the Philadelphia Campus. For instruction for processing these payments, please refer to IRM 21.1.7, Campus Support

(37) 3.17.278.11 (1) b) Added United State Residency Certification (USRC) User Fee Payments received at the Philadelphia Campus. For instruction for processing these payments, please refer to IRM 21.1.7, Campus Support

(38) 3.17.278.11 (1) c) Added Tax Exempt Governments Entities (TEGE) Determination User Fee Payments received at the Cincinnati Campus. For instructions for processing these payments, please refer to IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Application and User Fees

(39) 3.17.278.12.2 (7) Removed Incorrect reference and updated to correct exhibit number

(40) 3.17.278.12.2 (8) Updated 8th and 9th position of EFT # with Cincinnati and Fresno information

(41) 3.17.278.12.4 (1) Updated Note - to refer to next business day’s 215 Deposit Ticket Report

(42) 3.17.278.12.6 (1) Removed Outdated information

(43) 3.17.278.12.6 (3) Updated reference to Microsoft Edge and IRSource SharePoint

(44) 3.17.278.12.6 (5) Removed note

(45) 3.17.278.12.6 (6) Updated Information for BEARS

(46) 3.17.278.12.6 (7) Added If a user needs to switch access roles, for instance an operator may needing to switch to a supervisor level of access, the user must first submit a remove access request of the original access level. Then the user can proceed with submitting a request for the desired access level. The user will not be granted access to both access roles at any point.

(47) 3.17.278.12.6 (8) Removed Outdated information

(48) 3.17.278.12.6 (9) Removed Link to Systemic Software Portal

(49) 3.17.278.12.6 (10) Added reference to Canon model CR-L1 and clarity to improve readability

(50) 3.17.278.12.6 (12) Removed Outdated information

(51) 3.17.278.12.7 Updated Title of Tridoc

(52) 3.17.278.12.7 (1) Updated to add acronym for Designated Payment Code (DPC)

(53) 3.17.278.12.8 (4) Updated information of Name Control Field

(54) 3.17.278.12.8 (5) Updated information for Tax Identification Number (TIN) Field

(55) 3.17.278.12.9 (3) updated o spell out Name Control and Tax Period

(56) 3.17.278.12.10 (3) Updated to read IRC 5000A Payment and Added MFT 65

(57) 3.17.278.12.12 Updated IPU 23U0513 issued 04-24-2023 Bipartisan Budget Act (BBA) Payments IRC 6603 deposits procedures for partnerships and new DPC

(58) 3.17.278.12.13 (3) Removed Reference to Release RSPCC II and Updated to click on Batches and Create New Batch

(59) 3.17.278.12.13 (4) Added bullet list - The system will generate a unique batch id

(60) 3.17.278.12.13 (7) Added information for specific handling for RDM and Canon Scanners

(61) 3.17.278.12.13 (12) Added provided there are no alteration to the MICR line

(62) 3.17.278.12.13 (13) removed bold emphasis

(63) 3.17.278.12.13 (19) Added (RDM EC 7000 Scanner) or on the back of the check (Canon CR-L1 Scanner)

(64) 3.17.278.12.13 (21) Updated The Supervisor should monitor the system for work approval

(65) 3.17.278.12.13 (22) Updated to refer to Click on Approve Checks

(66) 3.17.278.12.15 (2) Updated to refer to Batch Tab and Ready for Key Verification Tab

(67) 3.17.278.12.15 (14) Remove references to Override Information

(68) 3.17.278.12.15 (19) Updated The batch must be approved or the payment deleted before it can be moved to Ready for Deposit Status

(69) 3.17.278.12.16 (1) & (2) Update reference to Batch Tab

(70) 3.17.278.12.16 (8) Update All batches may be accessed by clicking on the Batches Tab, then select list batches to filter by the batch status by selecting the status from the status listing.

(71) 3.17.278.12.16 (10) 1) Update to refer to Reports Tab

(72) 3.17.278.12.16 (11) Removed reference to Only RSPCC HQ Analyst

(73) 3.17.278.12.16 (12) Updated Supervisor must monitor work flow and added Click on the Batch Tab and Select Awaiting Approval

(74) 3.17.278.12.16 (13) Removed reference to SSN and Updated to read Before and After the KV Process

(75) 3.17.278.12.16 (13) Updated Bullet List - Original Values and KV Edit Values

(76) 3.17.278.12.19.1 (2) Updated to refer to Reports Tab

(77) 3.17.278.12.19.1 (2) 1) Updated to refer to Reports

(78) 3.17.278.12.19.4 (1) Updated distributed time to 6:30 PM ET

(79) 3.17.278.13 (3) Updated for Technical questions and email address for RSPCC Development Team

(80) 3.17.278 Exhibit 1 Updated Add DPC 63 - Repayment of Advanced Child Tax Credit; DPC 64 - Designates IRS 965 Payment; DPC 65 - Return of Economic Impact Payment (EIP)

(81) 3.17.278 Exhibit 3 Updated IPU 23U0087 issued 01-12-2023 Hartford CT RPSID range to 480000 - 480999

(82) 3.17.278 Exhibit 3 Updated to add additional 8th and 9th position and reorganize exhibit in sequential order

(83) 3.17.278 Exhibit 8 Updated to add 941X and to remove reference to Cincinnati

(84) Grammatical updates made throughout IRM

(85) Removed reference to KISAM through out IRM and updated with IRWorks

Effect on Other Documents

IRM 3.17.278, Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Systems, dated and effective December 02, 2021 is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs): 23U0513 dated 04/24/2023 and 23U0087 dated 01/12/2023

Audience

The primary users of this IRM: W&I Consolidated Sites, Field Assistance Taxpayer Assistance Centers involved with the Paper Check Conversion (PCC), Remittance Strategy Paper Check Conversion (RSPCC), and Austin Submission Processing Center Manual Deposit for OVDP payment processing.

Effective Date

(10-01-2023)

James L. Fish
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. The Paper Check Conversion (PCC) and The Remittance Strategy for Paper Check Conversion (RSPCC) are web-based systems to convert paper checks into electronic format. RSPCC enables Consolidated Campuses and Taxpayer Assistance Centers (TAC) to electronically process and convert checks into electronic format. The objective is to provide a systems that can process checks, automates the receipts, accepts and transfers funds, and provides a recording of the transaction at the point of receipt. Paper checks are no longer required to be physically sent to the financial institution for processing.

  2. Purpose: The purpose of this IRM section is to provide guidance, structure, and the overall functionality for processing remittances through the Remittance Strategy Paper Check Conversion (RSPCC) program. The Service started using the Remittance Strategy Paper Check Conversion (RSPCC) to electronically process paper checks in February 2008. Paper check remittances, presented for payment, are scanned with a desktop scanner and the data is converted to electronic format for processing and long-term storage. RSPCC accepts payments for scanning purposes, records the conversion of funds from check to electronic format, automates the receipts, then transfers the funds through a secure internet transmission to the Fiscal Service (FS). RSPCC interfaces with the Electronic Federal Payment Posting System (EFPPS). This allows the taxpayer’s payment information to post to Master-file. RSPCC enables Consolidated Campuses and Taxpayers Assistance Centers (TACs) to electronically process paper remittances at the point of receipt.

  3. Audience: W&I Consolidated Campus Sites, Field Assistance Taxpayer Assistance Centers involved with the Paper Check Conversion (PCC), Remittance Strategy Paper Check Conversion (RSPCC) sites, and Austin Submission Processing Center Manual Deposit for VDP payment processing.

  4. Policy Owner: The Electronic Payment Section is part of the Accounting and Tax Payment Branch in Submission Processing under the Wage and Investment Business Operating Division Customer Account Service.

  5. Program Owner: Headquarters Submission Processing, Electronic Payment Section is responsible for policy and guidance for the Remittance Strategy for Paper Check Conversion (RSPCC) Program.

  6. Primary Stakeholders: Field Assistance, Taxpayer Assistance Centers and Accounts Management, Campus Support Employees

  7. Program Goals: To create policies and procedures for the development of converting paper checks to electronic transactions for collecting tax payments, and to continue improving and supporting existing policy and procedures and encourage electronic methods as the preferred form of payment.

Background

  1. IRS started using the Remittance Strategy Paper Check Conversion (RSPCC) to electronically process paper checks remittances. Paper check remittances, presented for payment, are scanned with a desktop scanner and the data is converted to electronic format for processing and long-term storage. RSPCC accepts payments for scanning purposes, records the conversion of funds from check to electronic format, automates the receipts, then transfers the funds through a secure internet transmission to Fiscal Service. RSPCC interfaces with the Electronic Federal Payment Posting System (EFPPS). This allows the taxpayer’s payment information to post to Master-file. The RSPCC system enables Consolidated Campuses and Taxpayers Assistance Centers (TACs) to electronically process paper remittances at the point of receipt.

Authority

  1. Every employee is accountable for remittances they receive or collect on behalf of the Service. By law, Internal Revenue Code IRC 7804(c) imposes liability against any officer or employee of the Internal Revenue Service or Treasury Department who fails to account for and pay over any amount of money or property collected or received in connection with the Internal Revenue Law. The statute does not require intentional misconduct, such as willfulness, on the part of the employee.

  2. The IRS mission is to provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

  3. The IRS frames internal controls by principles outlined in Standards for Internal Control in the Federal Government, GAO-14-704G. Internal control is a process used by management to help achieve its objective.

  4. Ethical conduct for federal employees is explained in Document 9300 14 General Principles of Ethical Conduct for Federal Employees (5 C.F.R. § 2635.101(b).

Roles and Responsibilities

  1. The Director, Field Assistance, Taxpayer Assistance Centers, Accounts Management, Campus Support, and Austin Field Director, Submission Processing is responsible for monitoring operational performance for the Field Assistance, Taxpayer Assistance Centers and Accounts Management, Campus Support Employees.

  2. The Field Assistance, Taxpayer Assistance Centers Area Analysts and Accounts Management, Campus Support Analyst are responsible for monitoring operational performance for their operation.

  3. The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The team employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Review

  1. Program Reports: The reports listed below can be accessed through the RSPCC and OTCnet applications, these reports are utilized by Headquarters (HQ), Management and Technicians to control, monitor and balance RSPCC inventories.

    • RSPCC End of Day Report

    • RSPCC End of Week Report

    • 215 Report

  2. Program Effectiveness:

    • Key Verification (KV)

    • Managerial Reviews

Program Controls

  1. Key Verification (KV)

  2. Negative TIN List (NTIN)

  3. Government Accountability Office (GAO)

  4. Federal Information Security Management Act (FISMA)

  5. Treasury Inspector General for Tax Administration (TIGTA)

Terms/Definitions/Acronyms

  1. ACA - The Affordable Care Act was enacted on March 23, 2010. It consists of two pieces of legislation: Patient Protections & Affordable Care Act and Health Care & Education.

  2. ACH - Automated Clearing House - The payment method in which the taxpayer's financial institution initiates an electronic payment to the financial agent.

  3. ALC - Agency Location Code - An eight-digit number identifying a governmental agency for accounting purposes - used in the CIR system to distribute funds.

  4. ALC+2 - Agency Location Code plus 2 - The agency identifying code plus a unique two-digit number that is used in POS to identify a cash-flow. The Treasury OTC Support Center assigns this number.

  5. Batch - A collection or group of remittances scanned and identified as a unit.

  6. Batch Life Cycles:

    • In Data Entry - The batch has been created and remittance transactions are being added to it.

    • Awaiting Supervisor Approval -The batch is waiting for a supervisor to make a correction to the payment’s MICR line.

    • Ready for Key Verification - All remittance transactions have been added to the batch and the operator has marked the batch as complete.

    • In Key Verification - The batch has been opened for key verification and an operator is verifying the information.

    • Ready for Deposit - The batch has been key verified and is ready for deposit with the Fiscal Service (FS).

    • Failed to Transmit - The batch failed to be transmitted to Fiscal Service.

    • Transmitting for Deposit - The batch is in the process of being transmitted for deposit to Fiscal Service.

    • Failed During Transmit - An error occurred while transmitting the batch to Fiscal Service.

    • Sent for Deposit - The system has successfully transmitted the batch to Fiscal Service.

    • Acknowledged - The Fiscal Service (FS) has sent notification to RSPCC confirming that the batch was successfully processed.

  7. Cashflow - Collections belonging to an Agency for a specific business purpose. A unique ALC+2 is assigned to identify an individual cash-flow.

  8. CIR - Collection Information Repository (formerly TRS). A collection reporting tool, supplying the latest information on deposits and detail of collections transactions to federal agencies. The system will allow financial transactions systems and settlement mechanisms to be exchanged in a single system.

  9. CIR Deposit Report - The funds and accounting information contained on the deposit report for a given deposit date. Also known as SF215.

  10. Check 21 - 'Check Clearing for the 21st Century' Act - The act was signed into law on October 28, 2003. Provisions of the law took effect on October 28, 2004. Check 21 provides the legal framework for the creation of substitute checks, which can be used in place of the original paper document, without an agreement in place with other financial institutions. A substitute check is a paper reproduction of the original check.

  11. Central Image and Research Archive (CIRA) - The image archive component of Electronic Verification and Image Service (ELVIS) that an authorized user will be able to view transactions and reports via web site.

  12. Debit Voucher Report (SF 5515 Report) - The report provided by the Treasury OTC Support Center to an Agency that funds have been debited from their CIR account.

  13. Deposit Ticket Report (215 Report) - The report provided by the Treasury OTC Support Center to an Agency which confirms funds deposited into the Agency’s CIR account.

  14. Firewall - A system designed to prevent unauthorized access to or from a private network.

  15. Interface - An interface is a device or a system that unrelated entities use to interact.

  16. Individual Reference Number (IRN) - The unique number used to identify transactions within CIR.

  17. Item Status - Item statuses are defined below:

    1. Received - The agency has sent this transaction into TRS (CIR). No settlement has been performed for this transaction yet.

    2. Failed - The item was unable to be processed and/or settled by Federal Reserve Bank of Cleveland.

    3. Settled - This transaction is complete and the funds have been credited to the Agency's CIR account. The effective date of the deposit and the 215 Deposit Ticket Report deposit ticket number will be provided.

    4. Represented - This transaction was returned with a reason code that allows for another collection attempt to be made. Depending on agency policy, the item is reprocessed in an attempt to collect the funds from the check writer. Items with this status are in-process of collection.

    5. Retired - This transaction was unable to be collected. The Agency will receive a 5515 Report (Debit Voucher) with a debit processed to CIR and the effective date and debit voucher number will be provided. The offset to the Agency's debit was an ACH return or a paper return (Check 21) received from the check writer's financial institution. This transaction cannot be processed again through PCC OTCnet.

  18. Login - The name assigned to a user and used to sign into the POS or the CIR system along with a unique password.

  19. Local Verification Database (LVD) - LVD is an optional verification database that resides on each POS terminal. The information in the LVD prevents checks being cashed on accounts, or other agencies specified criteria, that is a violation of the agency policy.

  20. Magnetic Ink Character Recognition (MICR) - A character recognition system using special ink and characters which can be magnetized and read automatically. This line is at the bottom of a check representing payment information such as routing number, account number, and check number.

  21. Master Verification Database (MVD) - The Master Verification Database is an online database that maintains the agency hierarchy check cashing policy, dishonored check information, and manually entered blocked items based on an agency policy. The Master Verification Database (MVD) provides downloads of negative check information and blocked items to the POS via the Local Verification Database (LVD) on a daily basis.

  22. OTCnetPaper Check Conversion Over the Counter - The process of converting paper checks into electronic Automated Clearing House (ACH) debit or to image documents that are cleared through the Check 21 network.

  23. Reconciliation Report - Provides the Deposit Summary from Fiscal Service and the life cycle state for Deposit Tickets. The state changes as the batch is promoted through the RSPCC life cycles:

    • Summary Received - The creation of the deposit ticket ALC+2, deposit date, deposit ticket number, IRN.

    • Detailed Received - Deposit ticket has been successfully retrieved and stored within the RSPCC application.

    • Transmitted for Posting - RSPCC has successfully prepared and transmitted the payment record file to EFPPS.

    • Out of Balance - This is when the deposit ticket information on the 215 report does not match the information in RSPCC. Typically caused by rejected payments.

    • Posted - Response has been received from EFPPS that all transactions have successfully posted to the master files.

    • Transmitted for Archival - Deposit data has been transmitted to Remittance Transaction Research System (RTR) for long-term research.

  24. Remittance Processing System Identification Number (RPSID) - also known as the batch number. Each block of work is assigned its own unique number.

  25. Redesigned Revenue Accounting Control System (RRACS) - RRACS records and reports revenue financial data processed from all IRS automated and manual tax systems. Government Accountability Office (GAO) recognizes RRACS as the revenue accounting system of record for IRS.

  26. Single Sign-On - A user authentication that permits users to use one set of login credentials to access multiple applications.

  27. CS - Campus Support

  28. DPC - Designated Payment Code

  29. EFPPS - Electronic Federal Payment Processing System

  30. EFT Number - Electronic Funds Transfer Number

  31. ELVIS - ELectronic Verification and Image Service

  32. EOD - End of Day Balance Report

  33. EST - Eastern Standard Time

  34. FRB - Federal Reserve Bank

  35. FS - Fiscal Service

  36. LAN - Local Area Networks

  37. MFT - Master File Tax

  38. POS - Point of Sale

  39. RSPCC - Remittance Strategy for Paper Check Conversion

  40. SEID - Standard Employee Identification Number

  41. SOP - Standard Operating Procedure

  42. SP-PMO - Submission Processing Project Management Office

  43. TEP - Tape Edit Processor

  44. URL - Uniform Resource Locator

  45. VDP - Voluntary Disclosure Practice

Related Resources

  1. IRS users of the OTCnet and RSPCC system must view and/or print the Fiscal Service OTCnet Participant Users Guide Check Capture and Check Processing (PCC OTC) by accessing the OTCnet web site at: https://www.fiscal.treasury.gov/otcnet/training/wbt/content/course_OTC/welcome.htm.

  2. All Campus Support employees who utilize the PCC OTCnet and RSPCC systems must also familiarize themselves with the following IRM 21.1.7,Campus Support, IRM 3.8.44,Campus Deposit Activity and, IRM 3.8.45,Manual Deposit Process to ensure accuracy, timely deposits, and adherence to internal controls.

  3. All Field Assistance Taxpayer Assistance Center employees who utilize the RSPCC system must also familiarize themselves with the following IRM 21.3.4.7,Receipt of Payments, 3.8.44Campus Deposit Activity and 3.8.45, Manual Deposit Process to ensure accuracy, timely deposits, and adherence to internal controls.

  4. All Submission Processing Campus employees who utilize the RSPCC system must also familiarize themselves with the following IRMs: IRM 3.8.47, Manual Deposit for Field Office Payments, IRM 3.8.44,Campus Deposit ActivityIRM 10.8.34, Information Technology (IT) Security, IRM 3.8.45,Manual Deposit Process, IRM 10.8.34, IDRS Security Controls and Document 6209 IRS Processing codes and Information to ensure accuracy, timely deposits, and adherence to internal controls.

  5. IRM Deviation Statement IRM deviations must be submitted in writing following instructions from IRM 1.11.2,.2., Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Overview

  1. Paper Check Conversion (PCC) is a system that converts checks into electronic format. The PCC system scans checks, automates the receipts, accepts, transfers, and provides a recording of electronic funds. Paper checks are no longer being sent to the bank for processing. A shredder must be located within the unit where the scanned checks are securely stored.

  2. IRS started using the Remittance Strategy Paper Check Conversion (RSPCC) to electronically process paper checks. Paper check remittances, presented for payment, are scanned with a desktop scanner and the data is converted to electronic format for processing and long term storage. RSPCC accepts payments for scanning purposes, records the conversion of funds from check to electronic format, automates the receipts, then transfers the funds through a secure internet transmission to Fiscal Service. RSPCC interfaces with the Electronic Federal Payment Posting System (EFPPS). This allows the taxpayer’s payment information to post to Master-file. The RSPCC system enables Consolidated Campuses, Field Office Collections, and Taxpayers Assistance Centers (TAC) to electronically process paper remittances at the point of receipt.

    RSPCC processes the following types of remittance:

    • Discovered Remittances: Are payments found outside of the Receipt and Control Extracting secured/restricted area.

    • Field Office Remittances: Are payments that are received in the TAC and Field Collection.

    • Insolvency Remittances: Are payments sent to the IRS by taxpayers that have filed bankruptcy.

    • Mis-Direct Remittances: Are payments sent to an erroneous IRS address.

    • Offer in Compromise Remittances: Are payments sent to the IRS by taxpayers offering a portion amount of their tax liability.

    • Voluntary Disclosure Practice (VDP) Remittances: Are initial payments from taxpayers pre-cleared for the VDP program that are directed to Austin Submission Processing Center.

    • Perfect and Imperfect Remittances: Perfect remittances are payments that have all the essential data needed to process the payment such as name control, tax period, social security number (SSN) or employer identification number (EIN). Imperfect remittances are payments with one or more essential items missing. This type of payment is not perfected and requires research before processing.

    • Decedent and Gift Remittances: Are payments sent with the Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return and Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return.

    • Unidentified Remittances: Unidentified remittances are payments that cannot be immediately identified, applied to an specific taxpayer or tax period.

  3. As of October 1, 2012, IRS started using Over the Counter Channel Application (OTCnet).

Remittance Policy

  1. Remittance Policy. The IRS mission is "to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all." This section outlines functional remittance policy that is the general framework for procedures.

  2. Public Trust and Integrity. The public can trust that IRS remittance processing operations are timely, accurate, and conducted with the highest integrity. Functional remittance policy is in accordance with the laws governing money, finance, and standards for internal control in the federal government.

  3. 24 Hour Deposit Standard. The Service is committed to a 24-hour deposit standard for tax payments collected. The standard is for the remittances collected in field offices to be processed on the day of receipt or by the next business day. For payments processed through the RSPCC system, the 24-hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check. For campuses that process mailed receipts, all remittances of $100,000 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.

  4. Receipts for Payment of Taxes. Every cash paying taxpayer will be issued an official completed receipt for their tax payment. Taxpayers will be issued Form 809, Receipt for Payment of Taxes, for other types of payment upon request. Form 809 is the only official receipt for payment of taxes.

  5. Accuracy. Payment remittances must be handled with precision and accuracy. That is required for ensuring accuracy in the amount collected from the taxpayer, accuracy in the government’s fund for the payment of taxes, and accuracy in crediting the customer’s account(s). All transactions must be recorded in the system and on the paper documents correctly. Ensuring that the exact and correct money amount must be paramount when processing a payment(s). Maintain the integrity of the IRS received date. Credit accounts for the earliest date the funds are received at the IRS, Department of Treasury, or by an IRS field official. Refer to IRM 3.8.44,, Campus Deposit Activity.

  6. Accountability. Custodians of government funds are accountable. If it is necessary to transfer funds to another IRS employee for processing, an audit trail must be established to ensure clear accountability. Refer to IRM 3.0.167,, Losses and Shortages for more information.

  7. Remittance Security. The Remittance Security Coordinator (RSC) for all RSPCC payment is Ogden. Secure remittances and protect taxpayer information in all remittance operations. Ensure that:

    1. Taxpayer information collected to credit customer accounts is protected. Refer to IRM 10.5.1,Privacy and Information Protection - Privacy Policy, provides guidance concerning IRS employee responsibility to protect and safeguard SBU data and PII.

    2. Remittances are physically secured. Maintain a secure environment. Refer to IRM 10.2.15,Physical Security Program - Minimum Protection Standards (MPS).

    3. Key duties of remittance processing, reviewing, or adjusting taxpayer accounts must be segregated amongst different employees to reduce the risk of error, fraud, or embezzlement.

    4. Payment processing was expanded to the local Taxpayer Assistance Center (TAC) Offices; therefore, remittances must be processed locally whenever possible. If it is necessary to transship a remittance(s), the receiving office must acknowledge receipt and the originator must follow up with the destination office timely.

  8. The RSPCC Application is approved to process remittances with a received date that is no more than 180 days from the date the remittance was received. Therefore, the system will only allow the acceptance of a payment not greater than 180 days from the actual received date.

Integrity of the IRS Received Date

  1. Maintain the Integrity of the IRS Received Date. Maintaining the integrity of the IRS received date is a Service wide requirement. It is paramount to ensure fair and equitable tax administration. All processed payments must be credited for the earliest date the payment is received by the Internal Revenue Service or the Department of the Treasury. Refer to IRM 3.8.44,Campus Deposit Activity for Date Stamp Requirements for information on date stamping requirements.

  2. Control Source Documents and Remittances Locally. Each campus and field office with local processing establishes local procedures for controlling source documents and remittances throughout payment processing. Keep source documents in searchable order until the correction and balancing processes are complete. Coordinate locally, as necessary with Quality, for reviews to ensure accuracy of work. Refer to IRM 3.8.44,Campus Deposit Activity.

Privacy and Security Responsibilities (Campuses and Field Offices)

  1. In the Campus, payment processing must be performed in a secure remittance processing area of Receipt and Control with limited access, ensuring adherence to all security and privacy standards. In the Field Office, payment processing must be performed away from the public, ensuring the highest level of security, and adherence to all security and privacy standards. All physical security requirements for the secure remittance processing area must be strictly adhered to in accordance with other manuals. All employees and managers of the IRS and Treasury are accountable for remittances under their control, including physical security.
    Remittance processing managers must ensure adherence to all security standards and internal controls in all remittance processing and physical security manuals:

    1. IRM 10.2.11, Basic Security Concepts.

    2. IRM 3.8.45, Manual Deposit Process.

    3. IRM 10.5.1, Privacy Policy.

    4. IRM 10.8.34, IDRS Security Controls.

  2. In addition, any interim guidance or procedure regarding physical or remittance security must be implemented immediately. Interim guidance or procedures may be issued through memorandum or on the Servicewide Electronic Research Program (SERP) to the Submission Processing portal for Receipt and Control.

Physical and Remittance Security Responsibilities

  1. Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Field Office Payment Processing Function. All requirements listed in IRM 3.8.45,Manual Deposit Process must be strictly adhered to and are not repeated in this manual.

  2. All employees must report any employee or manager suspected of embezzlement, fraud or identity theft to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484 immediately. If reporting potential losses to TIGTA, you must also inform the Campus Remittance Security Coordinator.

  3. All employees must protect all IRS sensitive but unclassified (SBU) data (including PII and tax information) entrusted to us by taxpayers, fellow employees, and other individuals. Any loss of PII could result in information being compromised to perpetuate identity theft. All SBU data, including PII and tax information, must be encrypted on computers, in all internal email messages using IRS IT-approved encryption technology (i.e., secure messaging), or in password-protected encrypted attachments as outlined in IRM 10.5.1, Privacy Policy. All taxpayer PII must be sanitized, unless there is a business reason. If a business reason exists, then secure messaging must be used. If you suspect or know of a potential information loss, report it to your manager, the TIGTA Office of Investigations at 800-366-4484, and the Privacy Governmental Liaison and Disclosure (PGLD). Please see IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents, for the reporting requirements for an inadvertent unauthorized disclosure of sensitive information, or the loss or theft of an IRS IT asset or "BYOD" asset or hardcopy record or document containing sensitive information, etc. You can also find incident-reporting guidance in the Disclosure and Privacy Knowledge Base at https://portal.ds.irsnet.gov/sites/vl003/pages/default.aspx, or on IRS Source under Incident Reporting, then Data Protection.

  4. Incidents involving inadvertent unauthorized disclosures, verbal disclosures, the loss or theft of hardcopy records or documents containing sensitive information, packages lost during shipment, etc., are reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

Securing Remittances for Transit

  1. Internal control of tax receipts and personally identifiable information (PII) to ensure security during transit is required. Policy is to process remittances where collected and tax receipt must not leave the restricted area except for authorized contingencies. Do not transship unless specifically directed. If you have to transship, then send all tax receipt via overnight traceable method and adhere to shipping guidance in IRM 10.5.1, Privacy Policy, in addition to the following requirements:

    • Double packaging with both an inner and outer label affixed with the specific address for remittances.

    • Secure packaging of the material.

    • Ensure outer packaging and or label do not indicate the package contains PII or other sensitive material.

    • Use of completed Form 3210 Document Routing Transmittal, with a control established to ensure package contents are correlated to the package number. For example, if notified by the private deliver service provider that package number 12345-6789 was destroyed, then you must have a control in place to identify and protect the impacted taxpayers.

    • Monitoring shipments for delivery through the tracking number.

    • Recipient’s acknowledgement of receipt is confirmed by signing and returning Form 3210, Document Routing Transmittal.


    If a remittance package containing PII is lost and/or undelivered, reporting requirements to the manager, the Office of Privacy Governmental Liaison and Disclosure (PGLD) and Treasury Inspector General for Tax Administration (TIGTA) are set forth in IRM 10.5.4.3.3,Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents. Also refer to IRM 3.0.167,Losses and Shortages for guidance on handling lost or stolen remittances.
    • Incidents involving inadvertent unauthorized disclosures, verbal disclosures, the loss or theft of hardcopy records or documents containing sensitive information, packages lost during shipment, etc., are reported to the Office ofPrivacy, Governmental Liaison and Disclosure(PGLD) via the PII Breach Reporting Form athttps://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

    • Please see IRM 10.5.4.3.3,, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents, for the reporting requirements for an inadvertent unauthorized disclosure of sensitive information, or the loss or theft of an IRS IT asset or "BYOD" asset or hardcopy record or document containing sensitive information, etc. You can also find incident-reporting guidance in the Disclosure and Privacy Knowledge Base, or on IRS Source under Incident Reporting, then Data Protection.

Over the Counter Channel Application (OTCnet)

  1. The Over-the-Counter Channel Application (OTCnet) financial service is a secure, web-based system combining the functionality and features of two former applications: Paper Check Conversion Over The Counter (PCC OTC) which electronically processes US checks presented for payment and the Treasury General Account Deposit Network (TGAnet), which processes US currency. IRS began using OTCnet on October 1, 2012. OTCnet is the system that converts paper checks (personal and business) into electronic Automated Clearing House (ACH) debits or image documents that are cleared through the Check 21 network. Automation, collection, and the payment reporting process has become more efficient with the addition of OTCnet.

  2. OTCnet is comprised of three elements:

    • Administration.

    • Check Capture, Check Processing and Reporting and

    • Deposit Processing and Reporting.

    The Administration element is a component of the Check Capture, Check Processing and Reporting as well as Deposit Processing and Reporting.

  3. The Administration element allows those with administrative permissions to install, setup users, and manage OTCnet.

  4. Check Capturing, Check Processing converts personal and business checks into electronic fund transfers. Transactions can be consumer, consumer accounts receivable, and business transactions.

  5. Deposit Processing permits Federal agencies the ability to create and submit deposits for confirmation. This platform also allows for Financial Institutions to confirm those deposits and create adjustments electronically. Deposits can be created for US currency, foreign cash and foreign check items.

  6. The operator takes the completed check and inserts it into the Point-of-Sale scanner. The scanner reads the Magnetic Ink Character Recognition (MICR) line on the bottom of the check and captures the image of the check into the POS computer. The bank account information that is captured from the MICR line is transmitted to the Fiscal Service for processing. The paper check is no longer sent to the bank. For checks received through the mail, the agency must destroy the check after 14 days of the PCC process. However, prior to destroying the checks Managers, Leads, or authorized designees are required to ensure that the checks/batches cleared Fiscal Service/OTCnet.

  7. The check image is forwarded and stored for 7 years in a central database called Check Image and Research Archive (CIRA).

  8. The financial information captured from the MICR line is transmitted to the Fiscal Service and the transaction data is processed through the ACH network or the Check 21 network, depending on the initial agency set up. The Fiscal Service makes entries to the Collection Information Repository (CIR) and provides the electronic OTCnet Deposit Ticket for IRS retrieval.

  9. The CA$HLINK system was decommissioned October 2012, and was replaced by functionality in OTCnet and the Collection Information Repository (CIR).

OTCnet Web Based Training

  1. IRS users and managers of the OTCnet system must view and/or print the US Fiscal Service OTCnet Participant User Guides (Check Capture and Check Processing) and Training Modules by accessing the OTCnet page at:https://www.fiscal.treasury.gov/otcnet/training/wbt/content/course_OTC/welcome.htm.

    Note:

    This website is continuously updated throughout the year by the Fiscal Service. IRS users and managers of the OTCnet system are responsible for monitoring this link for latest revisions.

PCC (OTCNet) and RSPCC Equipment and Supplies

  1. Each Field Assistance and Campus Support site is responsible for ordering, installing and maintaining PCC (OTCNet) and RSPCC scanner equipment and software. This includes ensuring the scanner is equipped with ink for printing during the check scanning process.

    1. The PCC (OTCNet) program Software - OTCnet Local Bridge. Scanner - EC7000i and EC7500i

    2. RSPCC Program Software – Silver bullet or Ranger for Canon. Scanner - EC7000i and Canon CR-L1.

  2. If you are experiencing problems with the OTCnet screens, accessing the application, transmitting or processing work, contact Treasury OTC Support Center at either 866-945-7920 or 302-324-6442 or via email at: FiscalService.OTCChannel@citi.com.

  3. If you experience problems with the RSPCC system, contact the RSPCC HQ Analysts r via email at &W&I CAS:SP:ATP:EP:RSPCC (There is a space between I and CAS).

  4. All sites are responsible for the upkeep of new equipment purchases for OTCnet or RSPCC by coordinating with their individual Organization Procurement Analyst. The Submission Processing Accounting and Tax Payment Branch is no longer responsible for the upkeep or purchase of new equipment for users of OTCnet and RSPCC.

  5. The Canon Scanners do not include Ink Cartridges. The receiving site is responsible for ordering ink cartridges to ensure the scanner is capable of printing during the scanning process. The scanner will not function without an ink cartridge.

Trouble Shooting Scanner Issues

  1. When ordering a replacement scanner, there are multiple steps that must be followed before a ticket can be entered to order a new scanner:

    1. Follow Campus Support or Field Assistance trouble shooting guide for scanner issues.

    2. If you are not able to resolve the issue, a IRWorks ticket must be submitted requesting additional trouble shooting by the RSPCC IT Team.

    3. If it is determined that replacement scanner is needed a second ticket to order a replacement scanner must be submitted.

  2. Additional Scanner Trouble Shooting requires a IRWorks ticket::

    1. From the IRS Source page click on OS GetServices.

    2. Click on Request Help.

    3. Click on Hardware.

    4. Click on Printing Issue.

    5. Click on Scanner - Desktop.

  3. Completing the Scanner - Desktop page (Follow Campus Support or Field Assistance instructions):

    Note:

    All field designated with an * must be completed.

    1. The User Experiencing Issue, and Location fields will auto populate. Updated User and location fields if requesting for someone else.

    2. Select Manually Enter.

    3. Enter the Scanner Barcode. Do not enter the barcode for computer.

    4. Enter the Scanner Make/Model. For example - RDM EC7000i or Canon CR-L1.

    5. Enter the Suite Number, Floor Number, Room Number or Cube/Pole where the scanner is located.

    6. Enter the Description of Issue.

    7. Click Submit at the top of the page.

    8. Enter the Purpose field. Update field - Requesting trouble shooting for scanner, assign to &IT ACIOAD-SP-E-DD-DV-RSPCC at email address it.acioad-sp-e-dd-dv-rspcc@irs.gov for help with scanner and software.

    9. Click Submit at the bottom right of the screen.

Ordering Scanners

  1. Ordering a Scanner requires a IRWorks ticket::

    1. From the IRS Source page click on OS GetServices.

    2. Using the search field in the center of the screen. Enter Check Image Scanner.

    3. Click on Check Image Scanner from the service catalog.

  2. Completing the Check Image Scanner page (Follow Campus Support or Field Assistance instructions):

    Note:

    All field designated with an * must be completed.

    1. The Requested For section defaults to the name of the person opening the ticket. If you are opening a ticket for another employee, you will need to enter that employee’s name in this section.

    2. Change the First Level Approver from the manager to designated approver for Campus Support or Field Assistance.

    3. Address the question Will you be using this device with the RSPCC Application? by selecting yes.

    4. Input the IRS Building Code for the building location where the scanner will be shipped.

    5. Complete the shipping address by selecting Requested for POD or Telework Location select POD Address and completed all required field designated with an *.

    6. Address the question Shipping address has been Verified? by selecting yes.

    7. In the box requesting additional detail Provide the reason for ordering a scanner.

    8. Click add to cart at the top of the screen.

    9. On the next screen, the requestor will see a message You have 1 item in your cart.

    10. Click on View Cart/Checkout.

    11. On the next screen, click on Checkout in the bottom right corner.

    12. Click Submit in the bottom right corner.

Removal and Disposal of Defective and Unused Scanner Equipment

  1. If a PCC (OTCNet) or RSPCC processing site is in the possession of unused or defective scanner requirement, they must submit a IRWorks ticket for proper disposal.

    1. From the IRS Source page click on OS GetServices.

    2. Click on IT Equipment Return and Disposal.

  2. Completing the IT Equipment Return and Disposal page (Follow Campus Support or Field Assistance instructions):

    Note:

    All field designated with an * must be completed.

    1. The Requested By, Requested For and Location fields will auto populate. Updated Requested For and location fields if requesting for someone else.

    2. Enter the Quantity. This is the number of scanners that are being Removed/Disposed.

    3. In the Additional Information field, enter the reason scanners need to be Removed/Disposed of. For example: RDM scanner is no longer functional and needs to be disposed of or Canon scanner is no longer being used and needs to be removed.

    4. Click on Add to Cart/Checkout at the top of the page.

    5. On the next screen, click on Checkout in the bottom right corner.

    6. This defaults to the Request for Details Screen. Requestor should review the information to make sure it is accurate.

    7. The Purpose field must be completed. enter the reason scanners need to be Removed/Disposed of. For example: RDM scanner is no longer functional and needs to be disposed of or Canon scanner is no longer being used and needs to be removed.

    8. Click Submit in the bottom right corner.

OTCnet Access/Security Forms and Passwords

  1. If you are a permitted authorized OTCnet user, your Local Security Administrator (LSA) will need to create your profile in order for you to access OTCnet. This is done by completing Form 15081, Over The Counter Deposit Reporting Network (OTCnet) User Authorization. The user must ensure that section 1 through section 3 are completed and digitally signed by the user’s manager. The user must also select a role(s) and complete or provide proof of completeness of the OTCnet web-based training lesson applicable to the specific role. Forward the perfected documents along with a copy of the training certificate(s), or proof of completeness of the training, to the LSA for processing.

    Note:

    Critical tasks within the training lessons are identified with a certificate icon. Once the lesson has been completed, print a copy of the certificate and retain a copy for your records. This will serve as proof of completeness and a copy of the certificate must be included with the Form 15081 when requesting access for a specific role(s).

  2. The user’s manager will submit an email to their Local Security Administrator. with Form 15081 and proof of completeness of the training lesson associated with the requested access role.

  3. Once you have been assigned OTCnet permission, you will receive directly from the ITIM system three emails:

    • The first email will provide the User ID.

    • The second email will provide your temporary password.

    • The third email will provide your permission in OTCnet.

    .

  4. Upon initial login, the password must be changed to a unique password that will only be known to that user.

Agency Location Code

  1. Agency Location Code (ALC) - This is an eight-digit number identifying a governmental agency for accounting purposes used in the CIR (TRS) system to distribute funds. The PCC input clerk must always make sure the proper ALC is assigned.

  2. Valid Agency Location Code plus 2 - The agency identifying code plus a unique two-digit number that is used in POS to identify a cash-flow. This number is assigned by the Treasury OTCnet Support Center. The ALC+2 numbers are:

    • 20091700 02 = Brookhaven Campus Support (CS) Offer in Compromise Payments

    • 20091700 03 = Memphis CS Offer in Compromise Payments

    • 20092900 RS = All RSPCC Payments

    • 20092900 CS = All CS payments processed through RSPCC

    • 20092900 01 = Philadelphia CS Insolvency Payments

    • 20092900 03 = Philadelphia CS payments processed through RSPCC

    • 20092900 04 = Brookhaven CS payments processed through RSPCC

    • 20092900 05 = Memphis CS payments processed through RSPCC

    • 20092900 06 = Andover CS payments processed through RSPCC

    • 20092900 07 = Atlanta CS payments processed through RSPCC

    • 20092900 08 = Austin Submission Processing (SP) payments processed through RSPCC

    • 20092900 09 = Cincinnati CS Payments processed through RSPCC

    • 20092900 10 = Fresno CS Payments processed through RSPCC

    • 20092900 52 = Brookhaven Offer in Compromise (OIC) Campus

    • 20092900 53 = Memphis Offer in Compromise (OIC) Campus

    • 20092900 71 = TEGE payment (fees)

    • 20092900 FA = All Field Assistance (FA) payments processed through RSPCC

    • 20092900 21 = FA Area 1

    • 20092900 22 = FA Area 2

    • 20092900 23 = FA Area 3

    • 20092900 24 = FA Area 4

OTCnet Processing Payments

  1. As of April 2005, IRS began using a new technology to process checks. This technology is known as PCC OTC. The PCC OTC system scans checks and automates the receipt, acceptance, transferring, and recording of funds. PCC OTC was a system that converted checks into electronic fund transfers. The paper checks are no longer sent to the bank. The Fiscal Service recommends the scanned checks be shredded within 14 days after processed. Exception: when there are unresolved errors, checks are not shred until errors have been corrected. The shredder must be located within the unit where the scanned checks are securely stored. This system was decommissioned December 31, 2012.

  2. As of August 2012, The IRS begin using OTCnet. OTCnet replaced PCC OTC by combining ACH and Check 21 in the same process.

  3. When OTCnet is down, the Account Management (AM) Headquarters Campus Support Analyst and Submission Processing (SP) Headquarters RSPCC Analysts must be notified immediately. If OTCnet is down for more than one day, the payments must be transshipped to Ogden Submission Processing. See:IRM 21.1.7, W&I Accounts Management Campus Support.

  4. Campus Support management must be made aware of questionable remittances. SeeIRM 21.1.7, W&I Accounts Management Campus Support.

Checks that CAN and CANNOT be Processed Through OTCnet

  1. Checks that can be processed through OTCnet as non-personal:

    • US Treasury Checks.

    • Traveler's Checks.

    • Money Orders (including Postal Money Orders).

    • Third-Party Checks (even if drawn on a personal account).

    • State and Local Government Checks signed over to IRS. Campus Support will over stamp check with "United States Treasury."

    • Credit Card Checks.

    • Official Checks.

    • Business Checks.

    • Cashier's Checks.

    • Other US Government Checks.

    • Payroll Checks.

    • Personal/Consumer Checks.

    Note:

    If the customer chooses to "opt out" and does not want their checks to be processed via ACH, that customer’s personal checks must be processed as a non-personal item. This will allow the check to clear their financial institution as a Check 21 item.

  2. Checks that cannot be processed through OTCnet:

    • Government checks not endorsed.

    • Third party checks not endorsed.

    • Checks that cannot be read by RSPCC scanner.

    • Foreign items drawn on non-US Financial Institutions.

    • Check payable in non-US currency.

    • Savings Bond Redemptions.

    • Counter Checks

    • Checks without taxpayer’s name pre-printed.

    • Checks with missing or incomplete MICR characters.

    • Campus Support must be made aware of questionable remittances. SeeIRM 3.8.45.4.11, Questionable Payments.

Customer Support Hours for Treasury Over The Counter (OTC) Support Center

  1. OTCnet payments can be transmitted daily. All OTCnet System related inquiries must be directed to the OTCnet Support Center at either 866-945-7920 or 302-324-6442FiscalService.OTCChannel@citi.com. Treasury OTC Support Center support is available 24 hours a day, 7 days a week.

    Note:

    Currently, transactions received before 9:00 p.m. EST are reflected on the next day's OTCnet Deposit Ticket. Batches must be closed and transmitted on the same business day on which the activity occurred in order to reflect on the next day's OTCnet Deposit Ticket.

Manager/User Responsibility

  1. IRS users and managers of the OTCnet system must view and/or print the OTCnet Participant User Guide by accessing the OTCnet Web site at: https://www.fiscal.treasury.gov/otcnet/training/wbt/content/course_OTC/welcome.htm

  2. OTCnet is comprised of three elements:

    • Administration.

    • Check Capture, Check Processing and Reporting.

    • Deposit Processing and Reporting.

    1. All users must have internet access and be able to access https://www.otcnet.fms.treas.gov/otcnet/home.jsf.

    2. Users must submit a Business Entitlement Access Request System (BEARS) request indicating the need to add internet access.

Manual Processing of Payments

  1. The following payments are processed manually:

    • Government checks which are not endorsed

    • Third party checks which are not endorsed

    • Foreign checks

    • Any check that cannot be read by OTCnet

    • Postdated or stale dated checks

    • Starter checks or checks with missing or incomplete MICR characters

  2. All checks that are unprocessable or unable to be scanned using PCC (OTCnet) or RSPCC must be transshipped to the Submission Processing Center aligning with the Functional Area via overnight mail delivery to:

    Functional Area Aligning Submission Processing Center Telephone /eMail/ eefax Numbers
    Field Assistance Area 1 and 4 Kansas City:
    IRS
    STOP 7777
    333 W. Pershing Road
    Kansas City, MO 64108
    Attn: Jamie Miller, Operations Manager Receipt and Control
    Genia Miller, Manager
    816-499-5254

    Notify of large remittances via e:Mail: (*CTR KC field office teller team)

    eefax: 877-539-1038
    Field Assistance Area 2 and 3 Austin
    IRS
    Stop
    3651 S IH 35
    Austin, TX 78741
    Attn: David Petru, Operations Manager, Receipt and Control

    Note:


    Send remittances less than $100,000 to Stop 6061
    Send remittances $100,000 or more to Stop 6062

    Taci Palmer, Manager
    737-800-7627

    Notify of large remittances via e:Mail: (*ctr aus field office teller team)

    eefax: 855-568-7537
    All Accounts Management Campus Support Sites - Andover, Atlanta, Brookhaven, Cincinnati, Fresno, Memphis and Philadelphia Ogden
    IRS
    Stop
    1973 N Rulon White Blvd
    Ogden, UT 84201-1001
    Attn: Shane Painter, Operations Manager, Receipt and Control

    Note:


    Send remittances less than $100,000 to Stop 1999
    Send remittances $100,000 or more to Stop 2003

    Lana Fouty, Manager
    801-620-3972

    Notify of large remittances via e:Mail: ODN ogden tellers

    eefax: 855-318-9148

    Note:

    Ensure all shipping protocols are followed to protect PII information by double enveloping and properly address the outside and inside envelopes.

     

  3. Lines through Electronically Presented or Electronically Processed wherever it is located on the check in red pen. Prepare a Form 3210 Document Transmittal and list each check that failed to scan through PCC (OTCnet) or RSPCC. The following must be listed on each Form 3210:

    • Taxpayer Identification Number (TIN) (Only the last 4 digits)

    • Name Control

    • Check and Money Amount

    Note:

    Be careful not to line through any information needed for manually processing the checks. Transship the checks by overnight mail with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through PCC (OTCnet) or RSPCC

OTCNet Processing Procedures

  1. Campus Support batches remittances in batches of 20 or less. The operator signs on to PCC using their User Name and password after clicking on the POS icon on the desktop. If the user is using a temporary password, a new password needs to be created.

  2. The operator will also need to open the OTCnet local bridge, in order to interface between the channel application and scanner to utilize the check capture function.

  3. The Campus Support operators determine if the check is Personal or Non-Personal (all money orders and third-party checks must be input as "Non-Personal" ). Select "Personal" or "Non-Personal" from the item "Type Box" on the right side of screen.

  4. The Campus Support operators will input the checks received into the scanner. Place the check in the scanner with the MICR line of the check face up aligned with the right side of the scanner. The MICR line contains the bank routing, account and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check. Press the "Enter" key or click "Start Scan" button.

  5. If the screen prompts you, "Are you sure this is a business check?" you must answer "Yes" or "No." Select 'Personal' or "Non-Personal" from the "Item Type Box" on the right side of screen.

  6. The check image will appear on the screen. Ensure that the check is readable.

  7. Input the required fields from the source document, not the screen image or remittance.

  8. After the required fields are entered, click "complete" and the scanner will complete the transaction and return the check.

    Note:

    Scanner EC7000i will automatically flip the check and scan the back.

  9. The scanner will imprint "Electronically Presented" on the front of the check. If this does not appear, the Manager/Lead or another authorized designee needs to stamp the check manually with that stamp in a location that does not interfere with the dollar amount, financial institution information, or the signature.

  10. Continue to input the remainder of the batch.

  11. The clerk inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before signing out of the batch.

  12. When finished, click "CLOSED." Click the Print icon for a batch printout. Close POS and logoff.

Procedures for Voiding a Check in OTCNet

  1. It is recommended that the manager/lead or other authorized designee void a check input or fix an error. If a check was scanned incorrectly, alert the manager/lead that a check needs to be voided. The check will require re-scanning.

    Note:

    Only the clerk who started the batch can resume the batch. If a clerk is unable to complete a batch, the manager/lead will have to close, balance, and transmit the batch.

  2. Procedures to void a check if the batch status is OPEN:

    1. A check can be voided through POS if the batch is still open and the clerk who owns the batch is available to login to the batch.

    2. Click on "VOID Item" button. The system will require that an authorized user log in. From there, click on the plus "(+)" button of the batch and locate the check you want to void.

    3. The system will ask "Are you sure you want to void?" Click "YES" to void. Then it will produce the log in for authorized user to void.

    4. The authorized user will be prompted to include the reason for void.

  3. Procedures to void a check if the batch status is CLOSED:

    1. To void an item in the Batch Manager, modify the status of the batch to close, then expand the batch containing the item you wish to void by clicking on the plus "(+)" button of the batch and locate the check you want to void.

    2. Click on the "VOID Item" button.

    3. The system responds with the prompt, "Are you sure you want to void?" Click "YES" to confirm.

    4. You will then be prompted to include the reason for void.

    5. The screen returns to the Batch Manager Main Window.

    Note:

    Once an item is voided, it remains both in the Void and on the Batch List marked with a status "Void."

Completion of Batch by Clerk

  1. If Campus Support is unable to complete a batch deposit within 24 hours, Campus Support must inform the HQ Account Management CS and RSPCC HQ analysts immediately via telephone or email. The Account Management analyst will then contact the Chief Financial Officer (CFO).

  2. When all checks for a batch have been scanned, the clerk will print a batch list. Clerks must balance their scanned checks against the batch list before transmitting their batch.

  3. The Manager/Lead or another authorized designee adds up the checks on a calculator and prints the calculator tape. Attach the calculator tape to the Batch List that will be sent to Redesigned Revenue Accounting Control System (RRACS). Verify the total money amount and the total number of checks against those totals on the Batch List. If the total money amounts/checks agree, the next step is to do a quality review on all required fields. If the total money amounts/checks do not agree, check the total money amounts/checks against the Form 3210 Document Transmittal and the Batch List. If they still do not agree, the Manager/Lead must do a verification check and make changes accordingly.

OTCnet Balance

  1. The steps to balance a batch are:

    1. Check batch printout against Form 3210, Document Transmittal.

    2. Check for accuracy of the SSN/EIN, money amounts, and Account and Routing Numbers.

    3. If all are correct, run a calculator tape to tally the check amounts.

    4. The Total of the checks must match total amount on batch printout.

    5. If it matches, the batch is balanced.

    Logon through Batch Manager and scroll to find the specific input clerk's batch. Click it and then click "CLOSE BATCH." A new batch printout will be printed. Click "UPLOAD." This will transmit the batch to Treasury OTCnet.

  2. After transmission of a batch is complete, click "ACKNOWLEDGE" to ensure the batch was sent. Staple the batch printout and calculator tape to a copy of the Form 3210. Place in a United Parcel Service (UPS) mailing envelope. Attach a UPS approval form and mail to Ogden RRACS. Staple the PCC clerk's copy of the batch printout to a copy of the Form 3210 with checks, and file in date order.

    Note:

    Checks must be transmitted and posted first then After 14 days, all scanned checks must be shredded. Exception: When there are unresolved errors, checks are not shredded until errors have been corrected. The shredder must be located within the unit where the scanned checks are securely stored.

Error Prior to Batch Transmission from POS to OTCnet Deposit Ticket

  1. When an error is discovered prior to the batch transmission from POS to OTCnet, the clerk must alert the Manager/Lead. The Manager/Lead or other authorized designee signs on to the OTCnet and makes the appropriate correction to the dollar amount, or voids and re-scans the item.

Error After Batch Transmission from POS to OTCnet Deposit Ticket

  1. When an error is discovered after the batch has been transmitted to OTCnet, the operator alerts the Manager/Lead. The Manager/Lead calls Treasury OTCnet Support Center immediately to resolve this problem. Also, coordination is required with RRACS.

OTCnet Image Returned as Unreadable from Fiscal Service

  1. Always ensure both sides of payment, including the MICR line, are readable and there are no black lines on OTCnet screen when initial scan is done.

  2. If the Treasury OTCnet Support Center cannot collect the funds upon initial presentment, it may try to collect them through re-presentment up to two additional times.

  3. Occasionally the Treasury OTCnet Support Center will try to resubmit a check if it is unreadable. Treasury OTCnet Support Center will contact the HQ RSPCC analysts within the 14 days to request that the Site manager re-scan the check a second time.

    1. The Site Manager will pull the check and draw one line through "Electronically Processed," initial the document, and re-scan to create and submit batch with just this one document.

    2. The Site Manager will alert the Treasury OTCnet Support Center at 866-945-7920 to monitor the resubmitted check.

    3. The Site Manager will email the HQ RSPCC Analyst and RRACS manager when the re-submit was done, indicating the new Individual Reference Number (IRN) and amount.

    4. RRACS will check the CIRA Reports to determine if the re-submit was successful. If successful, RRACS will notify applicable PCC site. A successful resubmit determines that OTCnet document disposal is now allowed.

  4. All Managers and authorized users of the OTCnet System in Campus Support Sites must familiarize themselves with the following IRMs 21.1.7,Campus Support, 3.8.44,Campus Deposit Activity and 3.8.45,Manual Deposit Process, to ensure accuracy, timely deposits, and adherence to internal controls.

Programs Utilizing OTCnet

  1. The following programs currently using the OTCnet Online Channel Application Check Capture Function, Include:

    1. Centralized Insolvency Operation (CIO) Insolvency Payments and Bankruptcy Checks received at the Philadelphia Campus. For instruction for processing these payments, please refer to IRM 21.1.7, Campus Support.

    2. United State Residency Certification (USRC) User Fee Payments received at the Philadelphia Campus. For instruction for processing these payments, please refer to IRM 21.1.7, Campus Support.

    3. Tax Exempt Governments Entities (TEGE) Determination User Fee Payments received at the Cincinnati Campus. For instructions for processing these payments, please refer to IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Application and User Fees.

Remittance Strategy for Paper Check Conversion (RSPCC) Processing Release I

  1. As of January 2008, Remittance Strategy Paper Check Conversion (RSPCC) began interfacing with the Electronic Federal Payment Posting System (EFPPS). This allows taxpayer payment information to post to master-file. Insolvency, Mis-Directed, and OIC payments, received at the Philadelphia, Brookhaven, Memphis, and Andover Campus were scanned through PCC OTC System.

  2. As of April 2010, W&I Field Assistance (FA) begin processing in 10 Taxpayer Assistance Centers (TACs).

    • Hartford, CT

    • Newark, NJ

    • Detroit, MI

    • Kansas City, MO

    • Charlotte, NC

    • Guaynabo, PR

    • San Antonio, TX

    • Dallas, TX

    • Las Vegas, NV

    • San Francisco, CA

Remittance Strategy for Paper Check Conversion (RSPCC) Processing Release II

  1. In December 2010, RSPCC RL II was implemented. This is a web-based system that enables Consolidated Campuses and Taxpayer Assistance Centers (TAC) to electronically process paper remittances at the point of receipt.

  2. As of July 2011, RSPCC RL II was deployed in 401 TAC sites and Accounts Management Campus Support in Atlanta.

  3. On March 2012, Austin Submission Processing Campus begin processing RSPCC payments for the Voluntary Disclosure Practive (VDP). For more information on how to process VDP payments see: IRM 3.8.47.15, Manual Deposit for Field Office Payment Processing.

  4. As of July 2012, RSPCC is able to process payments for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. These forms are processed with a BMF format even if these forms have an SSN format and are large dollar payments.

    • When inputting these payments into RSPCC, input the SSN with an EIN format: e.g., 00-0000000.

    • When inputting MFT code See:IRM 3.8.44-28.

    • When inputting Tax Period, use TY and MM DOD: e.g., DOD 5/15/2012 equals TP 201205.

    • Keep a copy of the Forms 706/709 with the payment and write copy on the top of the form.

    • Retain a copy of the first page of the return with the retention file.

    • The EFPPS Unit in Ogden will ensure that the payments post correctly.

    • Follow procedures in IRM 21.3.4,.7.1.4.1 ,and IRM 21.3.4,.8.4 when mailing returns processed using RSPCC.

  5. RSPCC payments are identified on IDRS by the literal EFT- TRACE and a DLN beginning with the number "81," "82" and "83."

  6. Posting information for RSPCC is sent to EFPPS for perfection and master file posting. These payments are identified on master file with a 17-digit EFT Trace Number. The Tape Edit Processor (TEP) assigns two leading digits (29), which denote the Submission Processing Center Code (Ogden). The remaining 15-digits represent the EFT Number and identifies the RSPCC Site: See Attached

    The RSPCC EFT Number is defined as:

    Two Leading Digits Position 1 Position 2 Position 3 Position 4 Position 8&9 Position 10-15
    29 5 2 0 - 9 Y000-Y999 00 - 99 NNNNNN
    • Two Leading Digit: : 29 are added to the EFT number on IDRS to identify the payment as being perfected by EFTPS in Ogden.

    • Position 1: 5 Identifies the payment Financial Agent ID as RSPCC.

    • Position 2: 2 Identifies the payment method as ACH debit.

    • Position 3: 0 - 9:
      0 = Campus
      1 = Field Assistance TAC
      2 = Field Assistance TAC
      3 = Field Assistance TAC
      4 = Field Assistance TAC
      5 - 9 = Reserved numbers.

    • Position 4: Identifies the year the payments are processed.

    • Position 5, 6, and 7: Identifies the 3 digits Julian date.

    • Position 8 and 9: 00-99 Identifies a specific Campus or TAC site. See (7) below.

    • Position 6: Represent a sequentially assigned unique Serial Number.

  7. See Exhibit 3.17.278-3, for Field Assistance TAC Areas Originating Location Number.

  8. The eighth and ninth positions of the EFT-Trace Number for Campus Support and Submission Processing sites:

    • 00 Philadelphia Insolvency prior to July 2008.

    • 00 All Campus Support sites for Discovered Remittance (July 2008 to present).

    • 01 Philadelphia Insolvency.

    • 02 Philadelphia Perfect Misdirected Payments.

    • 03 Philadelphia Imperfect Misdirected Payments.

    • 05 Brookhaven Perfect Misdirected Payments.

    • 06 Brookhaven Imperfect Misdirected Payments.

    • 07 Memphis Perfect Misdirected Payments.

    • 08 Memphis Imperfect Misdirected Payments.

    • 09 Brookhaven OIC Payments.

    • 10 Memphis OIC Payments.

    • 11 Andover Perfect Misdirected Payments.

    • 12 Andover Imperfect Misdirected Payments.

    • 13 Atlanta Perfect Misdirected Payments.

    • 14 Atlanta Imperfect Misdirected Payments.

    • 15 Austin Submission Processing Perfect OVDP Misdirected Payments.

    • 16 Austin Submission Processing Imperfect OVDP Misdirected Payments.

    • 17 Austin Submission Processing OVDP Discovered Remittances.

    • 18 Philadelphia Discovered Remit Payments.

    • 19 Philadelphia Perfect Payments.

    • 20 Philadelphia Unidentified Imperfect Payments

    • 21 Brookhaven Discovered Remit Payments.

    • 22 Brookhaven Perfect Payments.

    • 23 Brookhaven Unidentified Imperfect Payments.

    • 24 Memphis Discovered Remit Payments.

    • 25 Memphis Perfect Payments.

    • 26 Memphis Unidentified Imperfect Payments.

    • 27 Andover Discovered Remit Payments.

    • 28 Andover Perfect Payments.

    • 29 Andover Unidentified Imperfect Payments.

    • 30 Atlanta Discovered Remit Payments.

    • 31 Atlanta Perfect Payments.

    • 32 Atlanta Unidentified Imperfect Payments.

    • 33 Cincinnati Perfect Payments.

    • 34 Cincinnati Imperfect Payments.

    • 35 Cincinnati Discovered Remit Payments.

    • 38 Fresno Perfect Payments.

    • 39 Fresno Imperfect Payments.

    • 40 Fresno Discovered Remit Payments.

    • 43 Fresno OIC Payments.

  9. The Service is committed to ensuring a 24 -hour deposit standard. It is of the utmost importance to deposit the largest amount of money in the shortest possible time frame.

    Note:

    All remittances that are not processed on the date they are received MUST be processed at the beginning of the next business day.

  10. Remittances of $50,000 and over must be deposited by the next business day of the campus received date. All attempts must be made to deposit these items the same day of extraction or no later than the next business day.

  11. Remittances of $100,000 or more must be deposited on the day of receipt. Remittances of $100 million or more must be deposited by Close of Business (COB) on the day of receipt. When checks of $100 million or more are received, the check must be photocopied and immediately faxed to the deposit support site. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved.

Identifying Employees Processing an RSPCC Payment
  1. After identifying the RSPCC EFT site number do the following:

    1. Logon to RSPCC.

    2. Click on Search tab.

    3. Input TIN in the Payment Search Criteria screen.

    4. Click on the Search button.

    5. This action brings you to the Search Result screen.

    6. Identify the Batch number and RPSID.

    7. Click on Action icon Display information about this payment.

    8. Verify information on the payment.

    9. Click on Payment Detail button.

    10. This action gives you the SEID of the person who created this payment.

    11. Go to Discovery Directory with this information to get employee name.

Checks that CAN and CANNOT be Processed Through RSPCC

  1. Checks that can be processed through RSPCC.

    • US Treasury Checks

    • Traveler's Checks

    • Money Orders (including Postal Money Orders)

    • Third-Party Checks (even if drawn on a personal account)

    • State and Local Government Checks signed over to IRS (Campus Support will over stamp check with United States Treasury Stamp)

    • Credit Card Checks

    • Certified Checks

    • Business Checks

    • Cashier's Checks

    • Other US Government Checks

    • Payroll Checks

    • Personal/Consumer Checks

  2. Checks that cannot be processed through OTCnet or RSPCC.

    • Foreign items drawn on non-US Financial Institutions

    • Check payable in non-US currency

    • Savings Bond Redemptions

    • Starter checks or checks with missing or incomplete MICR characters

    • Checks without preprinted name

    • Checks written for 100 million dollars or more

    • FA Comp checks with Form 2290

    • Government checks not endorsed

    • Remittance payable in non US Currency

    • Remittance for a non-master file account (NMF)

    • Remittance for an account not on-Master File

    • All RSPCC users must be aware of questionable remittances See:IRM 3.8.45 .4.11, Manual Deposit Process.

      Note:

      Checks that cannot be processed through PCC or RSPCC will be transshipped See:IRM 21.1.7, Campus Support and, See:IRM 21.3.4, Field Assistance.

Customer Support Hours for Fiscal Service OTCnet Support Center

  1. In order for payments to be on the next business day's deposit ticket, the Fiscal Service OTCnet must receive them by 9:00 p.m. ET. The Fiscal Service only processes payments Monday - Friday. All OTCnet System related inquiries must be directed to the Fiscal Service OTCnet Support Center at either 866-945-7920 or 302-324-6442 or via email at: FiscalService.OTCChannel@citi.com. Fiscal Service OTCnet Support Center support is available 24 hours a day, 7 days a week.

    Note:

    Currently, transactions received before 9:00 p.m. EST are reflected on the next business day's 215 Deposit Ticket Report. Batches must be received at Fiscal Service OTCnet on the same business day on which the activity occurred in order to be reflected on the next day Deposit Ticket Report.

Manager/User Responsibility

  1. IRS users and managers of the OTCnet system must view and/or print the Fiscal Service OTCnet Participant User Guides (Check Capture and Check Processing) by accessing the OTCnet web site at:https://www.fiscal.treasury.gov/otcnet/training/wbt/content/course_OTC/welcome.htm.

  2. There are two important major components in OTCnet that are used to process a check from presentment to collection. OTCnet/CIRA used for researching and printing check images and Point of Sale (POS) is the software used on the Agency's computer to process check transactions. In order to use OTCnet, you are required to have Internet access, as it is accessible only through the OTCnet web site at: https://doc.ssologin1.fms.treas.gov/esso/smfmsloginesso.fcc.

RSPCC Contingency Plan

  1. In the event that RSPCC is not available to users due to technical issues, the RSPCC HQ Analyst will consult with the RSPCC Technical Team to determine when the system will be available to the users. The RSPCC HQ Analyst will then consult with the HQ Analysts for Campus Support, FA TAC and SP Austin (VDP) to determine a plan of action and decide if payments must be transshipped to the SP sites for processing. If a decision is made to transship, do not transship payments that have been scanned into the application and have been franked (checks that have been scanned for electronic presentment). Transship latest received dates and monitor earliest received dates to ensure taxpayers are not impacted.

RSPCC Access/Security Forms and Passwords

  1. To request access to RSPCC users must:

    • First, register with https://eup.eps.irs.gov/EUP/eup_register/register.jsp.

    • Then, request access to RSPCC through Business Entitlement Access Request System (BEARS).

  2. "All" RSPCC users must register with EUP. EUP access is needed by all RSPCC users in order to access the Negative TIN (NTIN) list. The list is used to help prevent UNAX violations.
    EUP registration requires the following:

    • Open a Microsoft Edge window. This will place you at the "IRWeb Homepage."

    • On the top right side of the "IR Source SharePoint" locate "Research Tools."

    • Click on the Employee User Portal (EUP) link.

    • Click on the Register for EUP access which is located below the submit button.

    • Enter the requested information.

    • More information about the process can be found in the Registration Brochure or Online Presentation links.

  3. RSPCC Roles: When requesting access to RSPCC through BEARS, choose only one RSPCC role depending on the function you perform: Operator, Supervisor or Analyst.

    • RSPCC Operator - enters payments and performs quality review.

    • RSPCC Supervisor - enters payments, performs quality reviews, manages batches and payments, monitors workloads, orders reports (EOD), and authorizes approvals; MICR line changes, key verification changes to name controls, etc.

    • RSPCC HQ Analysts - performs payment research, orders HQ Reports, and monitors system activity with strictly read only access.

    • RSPCC Analyst Campus - performs payment research and monitors system activity for all RSPCC AM Campus processing, with strictly read only access.

    • RSPCC Analyst TAC - performs payment research and monitors system activity, for all FA-TAC processing, with strictly read only access, Reactivate RSPCC User Accounts.

    • RSPCC Analyst - perform payment research for accounting processing activity with strictly read only access.

  4. Users are only allowed access to one RSPCC role. Under no circumstance are users allowed access to more than one RSPCC access role. Access to more than one role is prohibited, a security violation, and it leads to locking the user out of the application. Therefore, users must know their access role and adhere to choosing one level of access.

  5. To request access to RSPCC, users must submit a request through BEARS https://bears.iam.int.for.irs.gov/home/Index.

    • Login to BEARS.

    • Select "Manage User Access."

    • Select your SEID and select next at the bottom of the screen

    • On the next screen make sure the Add Access is selected

    • Input "RSPCC" and click search.

    • Select the appropriate role: RSPCC Operator, RSPCC Supervisor or RSPCC Analyst

    • Submit BEARS request and follow all instructions.

    • Once the request is approved by your manager, the System Administrator (SA) for RSPCC, and EUP, then final approval is granted by the LAN Administrator.

    • Once all SA’s have approved the request, the user will receive an email from BEARS to sign the Acknowledgement Statement before logging on to RSPCC. It will take approximately 1 to 3 business days before you will have access to the RSPCC system.

  6. If a user needs to switch access roles, for instance an operator may needing to switch to a supervisor level of access, the user must first submit a remove access request of the original access level. Then the user can proceed with submitting a request for the desired access level. The user will not be granted access to both access roles at any point.

  7. Users must have Silver Bullet Ranger or Ranger for Cannon installed on their computer in order to scan payments. Users must submit a request through OS GetServices or contact the Help Desk at 1-866-743-7748. Canon Scanner Users can self-download the Ranger for Canon software via the symantic software portal. .

  8. The RSPCC RDM EC7000i or Canon CR-L1 scanner is necessary to capture the payment image and the MICR line of the taxpayer remittance in RSPCC. The scanner must be connected to the workstation desktop or laptop to be able to scan the taxpayer remittance. The scanner may be moved, as needed, between workstations. A IRWorks Ticket must be input to the site Desktop Support in order for the scanner and the software (Silver Bullet Technology) to be moved to the new location. The software allows the scanner to interface with the workstation in order to capture the payment image and read the MICR line.

  9. All RSPCC users must logon and access the RSPCC application once every 30 days at a minimum. Managers must ensure their employees are logging into the RSPCC application every 30 days.

    • All RSPCC users must maintain an active RSPCC account

    • RSPCC User’s account will become inactive on the 45th day that a user does not log on

    • RSPCC User Inactivity Report is systemically generated every Thursday and sent to the email address of all RSPCC inactive users

    • Inactive RSPCC Users - the user’s manager must send an email to the RSPCC reactivation email group code - wi.cas.sp.atp.ep.rspcc.actvn@irs.gov and make a request to reactivate the user

    • RSPCC User Accounts will be removed from the RSPCC system after 120 days of inactivity that the user does not log on.

  10. RSPCC implements Single Sign-On (SSO) login authentication. Users no longer have to enter their username and password to login to the application. If the user is active in the database, the user can click on the login button and subsequently the user will be logged into the application.

  11. All RSPCC users must use the Logout tab to ensure their session is properly closed. RSPCC Users should avoid using the browser X to close their RSPCC session.

RSPCC Input Fields

  1. The following are configurable input fields for all RSPCC Payment processing. An “*” indicates a required input field.

    • *IRS Received Date (MMDDYYYY)

    • *RPSID

    • *Check Amount

    • *Name Control

    • *TIN

    • *Master File Tax Code (MFT)

    • *Tax Period (YYYYMM)

    • *Amount 1 (Transaction Amount)

    • *TC 1 (Primary Transaction Code)

    • Designated Payment Code (DPC)

    • Amount 2 (Transaction Amount)

    • TC 2 (Secondary Transaction Code)

    • Amount 3 (Transaction Amount)

    • TC 3 (Tertiary Transaction Code)

  2. RSPCC RPSID Ranges

    Payment Type RPSID RANGE
    Insolvency (Philadelphia CS only) 000000
    Perfect Mis-Directed Remittance 000001 - 489999
    Discovered Remittance 497000 - 499999
    OIC (Brookhaven and Memphis CS only) 590000 – 599999
    Imperfect Mis-Directed Remittance 610000 - 769999
    Perfect Mis-Directed (Mail Room) 770000 - 789999
    Imperfect (Mail Room/ Unidentified) 790000 - 799999
  3. Designated Payment Code

    • 00 - 99

    • The DPC associated with user fees which are not valid for RSPCC: 47, 48, 49, 50, 57

    • Enforcement DPC codes (05,06,07,16,18,19,20,21,22,23,30,32) are not valid with MFT 35, MFT 65, and MFT 43

    • DPC 36 is only valid with MFT 35 and/or MFT 65

    • DPC 43 is only valid with MFT 43

  4. Primary and Secondary Transaction Codes

    Primary Transaction Code Secondary Transaction Code
    610  
    620  
    640  
    650  
    660  
    670  
    670 460
    670 570
    680  
    690  

Formatting Data Entry Fields

  1. Received Date:

    • Must be 8 numeric characters.

    • Must be in MMDDYYYY format.

  2. Remittance Processing System Identification (RPSID)

    • Must be 6 numeric Characters.

    • Must be Valid Range for your payment type.

    • Must have a Valid combo with DPC (Designated Payment Code) - 000000 for DPC 03, 11, 99.

  3. Check Amount:

    • Cannot be all zeros.

    • Must be $.01 - $99,999,999.99.

    • Cannot contain commas.

    • Enter check amount with or without a decimal point.

    • Without a decimal point the system assumes the last 2 digits are pennies.

  4. Name Control:

    • May be 2 - 4 Characters.

    • May be in lower or upper case.

    • May be Alpha Numeric

    • May contain dashes and special characters.

    • May not contain spaces

  5. Tax Identification Number (TIN):

    • SSN or EIN.

    • Can be entered without dashes.

    • Unidentified Remittance 000000001 no dashes.

    • May not contain characters after the TIN (such as V or *)

  6. MFT (Master File Transaction Code). See IRM 3.17.278.12.7:

    • Must be 2 characters.

    • Must be numeric.

  7. Tax Period:

    • Must be 6 numeric characters.

    • Must be in YYYYMM format.

    • Valid values are 190001 - 209912.

    • For Form 706 and Form 709 use the DOD. Example DOD 06/20/2011 tax year would be 201106.

  8. Amount 1, Amount 2, Amount 3 Transaction Amount:

    • Primary, Secondary and Tertiary.

    • Same format as Check Amount.

  9. TC 1, TC 2, TC 3 (Transaction Code):

    • Primary, Secondary and Tertiary Transaction Code See IRM 3.17.278.12.7(5)

    • Must be 3 characters.

    • Must be numeric.

  10. DPC:

    • Must be 2 characters.

    • Must be numeric.

Unidentified Remittances

  1. Unidentified remittances are payments that cannot be immediately identified or applied to a specific taxpayer or tax period. RSPCC began processing unidentified remittances in August 2013. Every effort must be made to identify the payment before it is considered an Unidentified Remittance. Complete IDRS research must be performed for these remittances. Use all pertinent IDRS command codes to research.

  2. Users must utilize all pertinent IDRS Command Codes to research the payment before it is considered an unidentified remittance. The following IDRS Command Codes can be used: TPIIP, NAMES/NAMEI - to obtain a Social Security Number (SSN); NAMEE/NAMEB - to obtain an Employer Identification Number (EIN). For assistance on the input format, please refer to the IDRS Command Codes job aid: http://serp.enterprise.irs.gov/job-aids/command-code/command-code.html.

  3. The steps for processing Unidentified Remittances are as follows:

    • *TIN 000000001 (no dashes).

    • *Name Control From Check.

    These items or the * Entity Validation check does not validate against the NAP.
    • Tax Period Current.

    • MFT 10/BMF 30/IMF.

    These items must be valid information and goes through the standard validation check. The RSPCC Technicians must accept or not accept the information before the payment will be sent forward.

Affordable Care Act (ACA) Payments

  1. The Affordable Care Act (ACA) was enacted on March 23, 2010. It consisted of two pieces of legislation: the Patient Protection and Affordable Care Act and the Health Care & Education Reconciliation Act. The two legislations combined included over 500 provisions. Approximately 50 provisions were assigned to the IRS for implementation. Some of those provisions are in effect and others will, or may not be implemented, over the next several years.

  2. Beginning in 2014, IRC 5000A requires individuals to maintain minimum essential health coverage, have a coverage exemption, or make an individual shared responsibility payment (SRP) when they file their federal income tax returns.

  3. IRC 5000A Payment is an annual IMF payment. The users will process the payment with MFT 35 or 65, TC 640, and with a DPC 36. The payment can also be processed with a TC 670. These types of payments cannot be accepted prior to January 2015.

  4. For 2015 and after, employers employing 50 or more full-time employees (including full-time equivalents; combination of full-time and part-time equivalent to 50 full-time employees) may be subject to the Employer Shared Responsibility provisions under IRC 4980H.

  5. The IRC 4980H payment is a BMF annual payment. Users will process the payment with MFT 43, TC 640 with DPC 43. The payment can also be processed with TC 670. Payments can’t be accepted prior to January 2015.

Internal Revenue Code 965 (IRC 965) Payments

  1. New IRC 965 was added by Section 14103 of the Tax Cuts and Jobs Act, P.L. 115-97, which was enacted on December 22, 2017. Section 965 of the Code requires United States shareholders, as defined under section 951(b) of the Code, to pay tax on the untaxed foreign earnings of certain specified foreign corporations as if those earnings had been repatriated to the United States in the specified foreign corporation’s last taxable year (as defined under section 965(e) of the Code) beginning before January 1, 2018.

  2. Taxpayers may have to pay tax resulting from Section 965 of the Code for the first time when filing their 2017, 2018 or 2019 tax returns. Many taxpayers will continue to make payments with respect to their liabilities under section 965 for subsequent years. Taxpayers may initiate payment of these liabilities through any payment channel.

    Note:

    All IRC 965 tax payments must be posted to the tax module where the assessment was posted. For example, if the 965 tax assessment is posted on the 201712 tax module, all tax payments will be posted to the 201712 tax module, regardless of the year in which the payment is made based on the installment percentages in subsequent years.

  3. All IRC 965 payments must be processed with a Designated Payment Code (DPC) 64.

  4. The possible forms for these payments are Form 1040, Form 1120, Form 1065, Form 1041, Form 990PF, Form 990-T.

  5. Process IRC 965 payments according to the following If/then tables:

    IF THEN
    1. If the check amount matches what the taxpayer designated as the IRC 965 payment on the document. Process the payment with TC 670/570 and DPC 64.
    2. If the check amount is for both the IRC 965 payment and the IMF/BMF tax liability payment and the IRC 965 payment amount and the IMF/BMF tax liability payment amount can be clearly determined from the check or documentation. Split the check between the tax liability TC 610 or TC 670/460 if received with an extension; and the IRC 965 payment TC 670/570 with DPC 64 per taxpayer intent.
    3. If the IRC 965 payment amount cannot be determined. Process the entire payment as TC 670/570 with DPC 64.
    IF THEN
    1. If two checks are received and one can be identified as an IRC 965 payment and the other as an IMF/BMF tax liability payment. Process the check identified as a tax liability payment with TC 610 or TC 670/460 if received with an extension; and the second check identified as an IRC 965 payment with TC 670/570 and with a DPC 64 per taxpayer intent.
    2. If the two checks do not identify which check is for the IRC 965 payment. Process both checks as TC 670/570 with a DPC 64.

    Note:

    If the payment is received with an extension, pull the extension and batch as a non-remit to ensure the extension is processed.

Bipartisan Budget Act (BBA) Payments

  1. The Bipartisan Budget Act of 2015, referred to as BBA, repealed the TEFRA partnership procedures and the rules applicable to electing large partnerships. It also creates a new partnership audit regime. BBA changed the audit, assessment, and collection procedures involving partnership returns. BBA allows the partnership to pay the tax, penalties, and interest instead of flowing the ratable share of the adjustment to each partner for assessment and collection of any tax due.

  2. Generally, the BBA regime applies to partnership tax years beginning after Dec. 31, 2017.; however, a partnership meeting specific requirements can elect to the BBA regime for tax years beginning after Nov. 2, 2015 and before Jan. 1, 2018. An election into the BBA regime can be made for any eligible tax year whether the return is timely filed, late filed or non-filed.

  3. Process BBA Payments according to the following table with the specified Designated Payment Code (DPC):

    BBA Description Payment Processing Instructions
    Administrative Adjustment Request (AAR): Payment of Imputed Underpayment amount submitted with BBA AAR can be filed beginning Jan. 1, 2018 by a partnership not related to an examination, modification or an Exam push out. Form Type - 1065. Process with TC 670/570 and with a DPC 70
    Administrative Adjustment Request (AAR) Push Out: Payment submitted by pass through partner (Form 1065) in a push out from a BBA AAR. Form 8985 will be filed by the pass-through partner with AAR box checked. Form Type - 1120, 1065 and 1041. Process with TC 670/570 and with a DPC 71
    BBA Exam Imputed Underpayment: Payment of Imputed Underpayment amount by audited partnership. Form Type - 1065
    • If TC 300 posted to module - Process with TC 670 and with a DPC 72

    • If no TC 300 posted to module - Process with TC 640 and with a DPC 72

    Partner Payment for BBA Modification: Payment of tax submitted with an individual (Form 1040 series) partner’s amended return/alternative document to reduce the imputed underpayment amount via a modification. Form Type - 1040, 1120, 1065, 1041 and 9904. Process with TC 670/570 and with a DPC 73
    BBA Audit: Payment submitted bypass through partner (S Corporation Form 1120S) in tiered exam push out (Form 8985 will be filed by the pass-through partner with BBA Audit box checked). Form Type - 1120, 1065 and 1041. Process with TC 670/570 and with a DPC 74
    Prepayment on BBA AAR/Exam Push Out: Prepayments (ES payments) by individual or business partners before they report on their next filed return. Form Type - 1040, 1120, 1041 and 9904. Process with TC 670/570 and with a DPC 75
    Deposit under IRC 6603 for Partner of BBA Partnership Exam in Appeals/Litigation: Deposits made to suspend the running of interest on potential underpayments by individual or business partners of a BBA audited partnership in appeals/litigation Payments may only be made by check or money order and must be accompanies by a written statement identifying the BBA partnership under audit and a computation of the partner’s share of the adjustments, tax, penalty (if any) and interest. Remittance received with completed Form 3244-A. Form Type - 1040, 1120, and 1041. Process with TC 640/570 with a DPC 12

    Note:

    Forward statement and attachments to: BBA Operations MS 4705 1973 N Rulon White Blvd Ogden UT 84404

    Partner Payment of Proportionate Share of BBA IU (6232(f)): Payment of tax submitted by partner of BBA audited partnership when balance due by partnership remains unpaid. Partner’s proportionate share of the unpaid balance is assessed under IRC 6232(f). Form Type - 1040, 1065, 1120, 1065, 1041 and 9904. Process with TC 670 with a DPC 76

RSPCC Processing Payment Procedures

  1. Remittances are batched with 1 - 25 per batch with a RPSID number Sheet (1 - 20 for TAC). Campus Support includes a calculator tape of the total of counts and amounts for the batch.

  2. The RPSID sheet contains the:

    • RPSID Number.

    • Scan Date.

    • Entry Operator SEID.

    • Key Verifier SEID.

    • Key Verification Date.

    • Deposit Ticket Date.

    • Deposit Ticket Number.

  3. After successfully logging into the RSPCC application Home Page, click "Batches" then click on theCreate New Batch menu button.

  4. To start a new batch, the operator must input the “received date” from the payment source document (MMDDYYYY) and RPSID number from the RPSID sheet. Both numbers will carry through to the rest of the batch, unless if there is a different received date for the payment.

    • This starts a new batch at the first payment entry screen.

    • Batches are created with at least one saved payment.

    • The system will generate a unique batch id

  5. The operator will then choose if the remittances will be processed as a Single or Multi/Split.

    • Single Payment - one payment to one transaction.

    • Multi Payment - more than one payment to one transaction.

    • Split Payment - one payment applied to more than one transaction or taxpayer.

  6. Each payment record consists of a remittance and transaction section. In the single payment mode, both sections are available on the same page view. In a Multi/Split payment mode the remittances and transaction sections are displayed on separate pages.

  7. Click "Scan Check" button to activate the scanner. A solid light on the scanner indicates that it is ready to receive checks. A blinking light indicates scanner is not ready to scan remittances. The remittance is placed in the scanner with the Magnetic Ink Character Recognition (MICR) line of the check face up aligned with the right side of the RDM EC 7000 scanner. The remittance is placed horizontally in the scanner with the MICR line of the check aligned to the right of the Canon CR-L1 scanner. The MICR line contains the bank routing, account and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check. The scanner will automatically flip the check and scan the back. The check image will appear on the screen. Ensure the check is readable.

  8. Input the identified fields needed to process a payment from the source document not from the remittance or the screen. IRM 3.17.278.12.7, RSPCC Input Fields.

  9. Ensure that the "Check Amount" field and the "Primary Transaction Amount" fields are the same amount, and that they match the taxpayer check.

  10. The clerk inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before scanning the next check or signing out of the batch.

    Note:

    For Campus Support Only: after scanning the batch, the operator will validate the total number of checks and the total dollar amount against the batch listing. Campus Support will validate the calculator tape totaling the number of checks and dollars against the batch listing. FA TAC will validate form 795 and RPSID label against the batch listing. If there are discrepancies, the operator will correct the error before completing the batch.

  11. When all payments for a batch have been scanned, click "Finish." If the user has realized that there are discrepancies, this action allows for correcting the payment before the batch is complete.

  12. After inputting the last check in the batch and there are no discrepancies, click on the Finish button, then click on Complete or Complete & Print (print the Batch Listing). This action moves the batch into Ready for Key Verification Status, provided there are no alteration to the MICR line.

  13. When encountering scanning errors, entry operators must re-scan the check once or twice. The Clear Scanner button releases the check and clears the captured code line and images, allowing the user to re-scan the check. Examples of scanning errors:

    • The image of the check is skewed; this type of error will require manual visual inspection and correction. RSPCC may not display an error message, but the User will re-scan the check if a potential problem exists with the image.

    • When the MICR line is displayed in red, correct it immediately.

    • When the scanner is unable to read any or all of the MICR code line and the failure persists, delete the payment from the batch and document (Campus Support- document the calculator tape and RPSID Sheet, FA TAC- document form 795 and RPSID label). The manager or designated approver must also initial the change.,

  14. To correct the MICR line code the entry operator should:

    • Type over the special character, for example "!" with the valid value "5."

    • Replace the MICR symbol with the correct code.

    Each of the symbols that are before and after the routing number, account number and check number represents either a "T" "O" "A" or "D," See Exhibit 3.17.278-4

  15. If the entry operator is unable to correct the image quality of MICR code line errors, a determination must be made to process the payment outside the RSPCC system. Consult your supervisor for guidance on processing payments outside of RSPCC.

  16. Once the entry operator has corrected the MICR Line, they will continue to input the payment information.

  17. When the "Check Amount" field and the "Primary Transaction Amount" field are not the same, an error will appear at the bottom of the screen. The check amount and the transaction amount must be equal. Otherwise, you will not be able to go to Next Payment. Finish the batch or save the payment.

  18. If the written amount and numeric amount on the check do not match, See: IRM 3.8.45.4.5, Manual Deposit Process.

  19. The scanner will imprint "Electronically Presented" or "Electronically Processed" on the front of the check (RDM EC 7000 Scanner) or on the back of the check (Canon CR-L1 Scanner). If this does not appear, the manager/lead or other authorized designee needs to stamp or write in red "Electronically Presented" or "Electronically Processed" on the check manually. This needs to be in a place that does not interfere with the dollar amount, the financial institution information or the signature.

  20. If there was a MICR Line correction or a Duplicate check issue during the processing of the batch, the batch goes to Awaiting Approval Status. The supervisor must approve the batch before it goes to Ready for Key Verification.

  21. The Supervisor should monitor the system for work approval.

  22. The Supervisor will logon to RSPCC and from the Home Page click on the " Approve Checks" status, then find the batch and make approvals on the batch before it goes to "Ready for Key Verification" .

  23. Review MICR Line Approval:

    • Approve - Promotes the check to the Saved status and then displays the Check Approval List page.

    • Delete - Deletes the payment containing the check and then displays the Check Approval List Page.

    • Check Detail - Displays the Check Detail page for the currently displayed check.

Completing a Batch and Printing the Batch Listing

  1. When the operator has processed all payments in a batch, Click on Finish to close the batch.

  2. Once a user has clicked "Finish" to close the batch, they have the option of either printing the Batch Listing, Completing the Batch or Editing the Batch using the following icons:

    • List Payment - to edit the batch.

    • Print - print the Batch listing.

    • Print and Complete - print the Batch listing and the batch processes to the next status (Ready for KV or Approval).

    • Complete - the batch will process to the next status (Ready for KV or Approval).

  3. If you need to correct an error or delete a payment, Click"List Payment" and navigate within the list payment screen to correct or delete the payment. Click on "Finish" again to close the batch.

  4. This action will then display the Batch Payment List with the current state of "In Data Entry."

  5. To complete the batch, Click on Print and Complete. This completes the batch and prints the Batch List See:Exhibit 3.17.278-7

  6. The Batch List reports shows all transactions included in the batch. The report consists of the detail and summary pages. The status of the batch will now be "Ready for Key Verification."

  7. The Batch List is kept with the following:

    • Remittances.

    • Source documentation.

    • Payment vouchers (and calculator tape for Campus Support).

    • Completed RPSID sheet.

    • Copies of all source documents and Forms 795 (TAC) for Key Verification.

RSPCC Key Verification (KV)

  1. The operators perform quality review on payments through an electronic method called Key Verification (KV). All batches "must" be Key Verified before they can be transmitted to Fiscal Service for deposit.

    Note:

    Users must verify the total number of checks in a batch. prior to key verifying the batch. If there is a discrepancy the user must notify the manager or designated approver immediately before key verifying the batch

  2. To KV a batch, the operator selects the Batches Tab and then selects Ready for Key Verification tab from the RSPCC Home Page. This will display a list of all available batches in "Ready for Key Verification" and "In Key Verification" for that operator. To start KV'ing a batch, the operator will select a batch with the status "Ready for Key Verification" . The operators will not be able to KV any batches that they were the Approver or the Entry Operator for. Therefore, those batches will not be displayed when they are key verifying.

  3. (TAC Only) TAC sites where the manager is responsible for more than one TAC Site (Parent/Child relationships) can allow users with Supervisor access to KV work from one of their other TAC sites.

  4. The remittance and transaction data fields available for KV are based on the configurations set by the site Manager. Fields that have been configured for KV will not be pre-populated when users are KV'ing the remittances.

  5. The KV Operator must have:

    1. RPSID.

    2. Batch List.

    3. Remittances.

    4. Source documents.

    5. Copy of source documents.

    6. Form 795 (TAC only).

  6. Once the batch is selected, the status will change to "In Key Verification."

  7. The Operator will enter the payment data for each check from the source document.

  8. The operator will enter data for each payment field selected for KV into the KV edit page.

  9. There are two types of KV views depending on the type of payment:

    Note:

    If a payment is deleted from the batch during the KV process, the operator must document the change and the manager or designated approver must initial the change (Campus- document the calculator tape and RPSID, FA TAC- document form 795 and the RPSID label).

    • The single payment KV processes review, remittance, and transaction information in the same page.

    • The multiple/split KV processes review, remittance, and transaction information on different pages.

  10. Payments are KV’ed in the order they were entered in Payment Entry.

  11. If information is not clear like a number or a letter in a name, the operator must research using IDRS and confirm the information is correct.

  12. The payments in KV are tracked through the payment counter located to the right of the screen which indicates the position of the check in the batch in review. The Operator moves to the next payment by clicking the Next Payment button. The Operator can cancel the KV process on the current payment by clicking the "Undo Payment button."

  13. Awaiting KV Approval status indicates that changes were made in KV. These changes include changes in the Check Amount, changes in the Name Control, and changes in the TIN. The changes will need to be approved by the manager or designated approver.

    Note:

    Fields that are pre-populated can be edited by the KV'er if the information is not correct.

  14. A supervisor will have to verify the transaction information and determine if the corrected information is correct. The Awaiting KV Approval screen will have the transaction information “Before KV” and “After KV.” The Awaiting KV Approval screen contains the following information:

    • Check to Approve: The check to be approved.

    • Transaction information “Before KV.”

    • Transaction information “After KV.”

    • Approve- promotes the payment KV’d

    • Delete- removes the payment from the batch.

  15. If the User inputs erroneous data, the system will not save the data and the user will not be able to perform the next step or go to "Next Payment" button.

  16. When the user completes entering data and performs the next step, such as clicking on the Next Payment button, the system validates the item then saves the data. Additional errors may be encountered during this validation process. Errors are displayed in the message section of the KV page. These errors must be corrected to move to the next process.

  17. If the RSPCC approver makes a correction to the MICR line when the batch is "Awaiting Approval" , the MICR line of that payment must be verified in KV. The screen will prompt the user to validate the MICR line and the user will either accept the MICR or delete the payment.

  18. If the operator accepts the MICR line, then it will process with the batch to the next status. If the payment is deleted, it will have to be either re-scanned in a new batch or transshipped. See:IRM 21.1.7, Campus Support, IRM 21.3.4, Field Assistance

  19. Effective June 2013, payments where the Check Amount or Name Control and TIN were corrected must be approved by the manager or designated approver. Once KV is complete, the batch will move to Awaiting KV Approval status. The batch must be approved or the payment deleted before it can be moved to Ready for Deposit status.

  20. When the last payment in the batch is displayed, the Complete button is enabled. After entering all the KV data in the current item, the user selects the Complete button, and the system performs additional validations for the payments in the batch, and then saves the data. Upon completion of the KV process, the batch will be sent to "Ready For Deposit" status. If there are no issues the batch will be sent to "Transmitting for Deposit." If it did not Failed During Transmit, the batch will be process to "Sent for Deposit" and be sent to the Fiscal Service.

  21. The RSPCC Batch Payment List is displayed after a batch is completed for KV. The report displays the batch status at the time it was requested. Any changes made during KV will be reflected on this report. The report can be printed by clicking on the Print button on the menu bar.

  22. All documentation MUST remain with the KV'ed batch. AM Campus Support and FA TAC determine what documentation is kept for archival. See IRM 21.3.4 , Field Assistance or SeeIRM 21.1.7, Campus Support.

  23. All batches that are in "Ready for Key Verification" from the previous day MUST be KV'd at the beginning of the next business day.

RSPCC Batch Management

  1. The Batch Management function can be accessed from the RSPCC Home Page by selecting the Batches tab. Only users with Supervisor or Analyst (read only) Roles have access to Batch Management. Batch Management allows users to perform the following:

    • View batches.

    • List payments.

    • Complete batches.

    • Print batch lists.

    • Delete a batch before being sent for deposit.

      Note:

      All production related work requires an OS GetService Ticket to accompany the request. Therefore, if the user requires program assistance for removal of data previously submitted when processing the specific batch, also known as deleting a batch, the user’s manager must submit the request to the RSPCC HQ Analyst along with a ticket addressing the details and the specific action being requested.

    • Restart batches in a failed status.

    • Set Key Verification (KV) configuration for site and/or user.

    • Generate the End of Day Report (EOD).

    • Generate the End of Week Report (EOW) (Analysts Access Only).

    • Approve MICR line data or duplicate checks.

    • Approve Key Verification (KV) changes in check amount and/or Name Control and SSN/EIN.

    • FA TAC sites that are in a Parent/Child relationship (Manager responsible for more than one TAC site) have the ability to temporarily re-assign an operator in RSPCC to a site within the Parent/Child relationship.

  2. The supervisors can click on the "Batches Tab " which will default to the Batch List screen. The supervisor can perform an action to view information regarding the batches by selecting an Action Button listed on the left of the batch.

  3. To view a batch from the Batch List screen, click on the "View Batch" icon to display information regarding the batch.

  4. To list payments in a batch, from the Batch List screen, click on the "List Payment" icon; this action will display payments within the batch.

  5. To print a batch list within the selected batch, from the Batch List screen the supervisor must click on the "Batch Payment Printout" icon. This action allows a user to print a hardcopy of all payments within the batch.

  6. To delete a batch before being sent for deposit from the Batch List screen click on the "Delete Batch" icon which allows the approver to remove a batch from the RSPCC database.

  7. To restart a batch from Failed to Transmit, Failed During Transmit, or Transmitting for Deposit from the Batch List screen, the supervisor must click on the "Restart Deposit" icon next to the batch you wish to send to deposit. RSPCC retransmits the selected batch for deposit. When the transmission process completes successfully, the batch is promoted to the "Sent for Deposit" status. If the batch returns to "Failed to Transmit" or "Failed During Transmit" you must contact the RSPCC HQ analyst.

  8. All batches may be accessed by clicking on the Batches Tab then select list batches to filter by the batch status by selecting the status from the status listing. Next, select your site by using the drop-down window from the Site ID box then click the Filter button.

  9. To Set KV configuration from the RSPCC Home Page, the user clicks on "Batch Management," then clicks on the KV Configuration Menu button. Proceed to the Configure Key Verification screen. This allows the user to specify the payment fields that require key verification by site and user. The user settings take precedence over the site settings except when Bypass KV is set.
    Steps to set fields to KV all users:

    1. Click on the "Site" radio button.

    2. Check and/or uncheck the fields under the KV column.

    3. Check all the fields under the "Apply to All" column.

    4. Click on the "Save" button.


    Steps to set a User configuration:
    1. Click on the "User" radio button.

    2. Click on the "Select a User" drop down list and select a user.

    3. Check or unchecked fields in the KV column.

    4. Check all fields under "Apply to All" column.

    5. Click on the "Save" button.


    Steps to reset the default configuration:
    1. Select a "Site" or "User" radio button.

    2. Click on the "Use Site Default" button.

    3. Click on the "Save" button. The user is set to the current site configuration.


    Steps to bypass Key Verification:

    Note:

    The manager or designated approver must have RSPCC HQ Analyst permission to bypass Key Verification

    1. Select "Site" or "User" radio button.

    2. Click on the "Bypass key verification at this site" box.

    3. Click on the "Set Bypass" button.


    Bypass key verification disables the KV process for the entire site regardless of the site and user settings. A batch that is completed in Payment Entry will be promoted immediately to Ready for Deposit. Batches that are in Ready for Key Verification at the time the bypass option is set, will be promoted to Ready for Deposit. And batches that are In Key Verification at the time the bypass option is set, will remain in key verification until the KV process is complete.

  10. To generate the End of Day report, the Manager/Lead or other authorized designee person orders the EOD report by taking the following steps:

    1. From the RSPCC Home Page click the Reports Tab.

    2. Click on the menu button End of Day Report.

    3. Choose a site by clicking on the Site window (Only Analyst have this option).

    4. Choose date by using the pop-up calendar.

    5. Click the Run button.

    See: Exhibit 3.17.278-6. The EOD report allows the Manager/Lead to monitor payments on a daily basis. The report is also used to ensure that all batches that are in the "Acknowledged" and "Sent for Deposit" status are in the 215 report and to determine the status of batches in the RSPCC workflow. The report will be sent to the user's email In Box within the same day.

  11. The EOW Report is a breakdown of a Deposit ticket by site and payment type. The user can only request a deposit ticket date that is in Detail Received or Transmitting for Posting on the Reconciliation Report. Only the RSPCC Analysts can generate an End of Week Report.

    To generate the End of Week report, qualified users take the following steps:

    1. From the RSPCC Home Page click on Batch Management tab.

    2. Click on the menu button End of Week Report.

    3. Choose the Radio button for Campus Support Report or TAC Report.

    4. Enter the Start Date and End Date report by typing or using the pop-up calendar. The date range does not have to be a weeklong.

    5. Click Run button to request the report. The report will be sent to the user's email In Box within the same day.

    The user can request the report anytime. The End of Week report is primarily used by the RSPCC Analysts to monitor activities in different campuses and in Tax Assistance Centers by Area.

  12. To approve the MICR line data or duplicate checks, the supervisor must monitor workflow that a batch of work needs approval. Supervisor will access the RSPCC Home Page and click on the Batch Tab and select Awaiting Approval. This action takes you to the Check Approval List screen. Click on the Review/Approved icon. This page allows the supervisor to approve the manual entry of the MICR line data. The MICR line can be corrected by a supervisor before approving. This page has three buttons.

    • Approve – Promotes the check to the Saved status and then displays the Check Approval List page. If the check is in Awaiting Approval status because it is a duplicate check, the Review Duplicate Check page will display.

    • Delete – Deletes the payment containing the check and then displays the Check Approval List page. The payment will have to be re-entered in the system as part of another batch.

    • Check Detail – Displays the Check Detail page for the currently displayed check.

    The Review Duplicate Check Page allows a supervisor to approve a duplicate check. The page displays the following sections:
    • Check to Approve: The check to be approved.

    • Duplicate Checks: Each of the checks that is a duplicate of the check to be approved.

    The Approve Page Check contains the following sections:
    • The front of the check.

    • Batch ID - ID of the batch containing the check.

    • RPSID - RPSID of the payment containing the check.

    • Received Date - The date the payment was received.

    • Reason for Approval - Supervisor must enter a reason.

    • Approve - Promotes the check to the Saved state and displays the Check Approval List page.

    • Delete - Deletes the payment containing the check and displays the Check Approval List page.

    • Check Detail - Displays the Check Detail page for this check.


    The Duplicate Check Page contains the page with checks that are duplicates of the check that needs to be approved. This Duplicate Check section page contains the following sections:
    • The front of the check.

    • Batch ID - ID of the batch containing the check.

    • RPSID - RPSID of the payment containing the check.

    • Received Date - The date the payment was received.

    • Check Detail - Displays the Check Detail page for this check.

  13. Awaiting KV Approval is to approve changes made to the payment check amount and/or name control and TIN when a batch is in KV status. After KV is complete the batch will move to Awaiting KV Approval status. A supervisor will have to verify the transaction information and determine if the corrected information is correct. The Awaiting KV Approval screen will have the transaction information Before and After the KV Process. The Awaiting KV Approval screen contains the following information:

    • Check to Approve: The check to be approved.

    • Transaction information “Original Values.”

    • Transaction information “KV Edit Values.”

    • Approve- promotes the payment KV’d.

    • Delete- removes the payment from the batch.

  14. FA TAC sites that are in a Parent/Child relationship (Manager responsible for more than one TAC site) can temporarily re-assign an operator in RSPCC to a site within the Parent/Child relationship.

  15. The Batch Management function is also available to users with the RSPCC Analyst role. The analyst are able to perform the following:

    • View batches.

    • List payments.

    • Print batch lists.

    • Generate the End of Day Report (EOD).

    • Generate the End of Week Report (EOW).

    An analyst views payments and batches with read-only access.

RSPCC Deposits

  1. The Deposit function displays all batches deposited through the Fiscal Service. To access the Deposits function, click on the Deposit tab from the RSPCC Home Page. It will default to the Deposit Ticket List screen.

  2. The Deposit function allows the Manager/Lead or other authorized designee to perform the following:

    • List Deposits - displays deposit tickets retrieved from Fiscal Service up to the current date.

    • View Deposits - display detailed information about the selected deposit ticket.

    • Deposited Payments - lists the payments associated with the deposit ticket.

  3. From the Deposit Ticket List screen, the user can click on the "View Deposit Ticket" icon and view the Deposit Ticket information or click on the "List Deposited Payments" icon to display the Deposited Payments screen with a list of batches within the Deposit Ticket. From the List Deposited Payment View:

    • Click on "View Batch" icon to display information about the batch included in the Deposited payment.

    • Click on the "List Deposited Payments" icon to display all payments submitted with the batch that included the deposited payment.

    • Click on the "View Batch Payments" icon to display payment detail for the deposited payment.

  4. Users can also search for a Deposit Ticket state. Deposit Ticket States are:

    • Summary Received - The creation of the deposit ticket ALC+2, deposit date, deposit ticket number, IRN

    • Detailed Received - The Deposit ticket has been successfully retrieved and stored within the RSPCC application

    • Transmitted for Posting - RSPCC has successfully prepared and transmitted the payment record file to EFPPS

    • Posted - Response has been received from EFPPS that all transactions have successfully posted to the Master File

    • Transmitted for Archival - Deposit data has been transmitted to Remittance Transaction Research System (RTR) for long-term research

RSPCC Payment Search

  1. All users have access to the Payment Search function by selecting in the RSPCC Home Page the Search tab.

  2. Users will have access to search payments on their own site. The search is more specific when multiple criteria is entered.

  3. Users can enter one or more criteria to perform a search. If batch status is not selected as a criteria, the system searches all batch status.

    The search criteria are:

    • Batch Name.

    • RPSID.

    • TIN.

    • Name Control.

    • Tax Period.

    • Received Date.

    • Amount.

    • Trace ID.

    • DLN.

    • Routing Number.

    • Account Number.

    • Check Number.

    • IRN.

    • Deposit Ticket Number.

    • Batch Status.

  4. After inserting the criteria, click on the Search button and it will bring you to the Search Results screen.

  5. The Search Result screen displays the action buttons. A successful search returns all payments that match the criteria.

  6. The user can now select a payment and view information about the payment by clicking on the action buttons:

    • View Batch - Displays information about the batch that contains the searched payment.

    • View Batch Payments - Displays the list of all payments in the batch that contains the searched payment.

    • View Payment - Displays the remittance and transaction information of the payment.

    • Print Batch List Report - Prints the batch payment list report.

  7. Additional detailed information about the payment, check and transaction can be viewed by clicking on the detail buttons on the top right corner of each page on the View Payment screen.

  8. With Multiple/Split payments, the system displays payment information in one page and transaction information on the following page that can be viewed using the detail buttons on the top right corner of each page.

RSPCC Balancing

  1. All scanned work MUST be balanced daily.

    Note:

    Work processed on Saturday or Sunday will be on Tuesday’s Deposit Ticket.

  2. The manager/lead or other authorized designee MUST balance the previous business day’s work using the following:

    • 215 Deposit Ticket Report.

    • End of Day Report.

    See: Exhibit 3.17.278-6 and Exhibit 3.17.278-9

  3. The 215 Deposit Ticket report displays the information by ALC+2 for each AM Campus Support Site and the TAC Areas See:Exhibit 3.17.278-9

  4. The End of Day Report has two parts: The Batch Listing and The Operator Listing. RSPCC HQ recommends that the End of Day Report be ordered at the beginning of each business day for the previous day scanned payments for balancing. The EOD Report will be sent to the user's email account on the same day. See: Exhibit 3.17.278-6

  5. To balance, have the prints of the 215 Report and EOD Report. The manager/lead or other authorized designee will compare the EOD Operator Listing to the 215 Deposit Ticket Report, to ensure all scanned checks were deposited. Once it is determined that a batch is on the 215 Deposit Ticket Report, update the RPSID Sheet with the deposit ticket date found on the top of the 215 Deposit Ticket Report.

    • Find your site’s employees by SEID and scanned date on the 215 report. See:Exhibit 3.17.278-9 and find the same Operator per SEID and date on the EOD report Operator Listing See:Exhibit 3.17.278-6

    • Compare the Summary Count on the 215 report with the Check Count and amount on the EOD Operator Listing.

     

  6. Batches that are not be on the 215 Deposit Ticket will be in this status on the EOD Report:

    • In Data Entry.

    • Awaiting Approval.

    • Ready for KV.

    • In Key Verification.

    • Awaiting KV Approval.

    • Ready for Deposit.

    • Fail to Transmit.

    • Fail during Transmit.

      Note:

      Contact RSPCC HQ Analyst when you have batches that were scanned and key verified the previous day and they are in Transmitting for Deposit, Sent for Deposit, or Acknowledged, however not listed on the 215 Deposit Report

  7. After comparing the two reports if there are no differences for an operator, SEID and date the operator has balanced. If there is no difference for any employee, the site has balanced.

  8. Write the 215 Deposit date on the RPSID.

  9. If there is a difference from the EOD Check Count and Amount to the 215 Summary Count and Amount, notate the difference on the EOD report.

    1. Locate the employee’s SEID with the difference on the EOD Report (Batch Listing).

    2. Locate the employee’s SEID with the difference on the Operator’s Listing part of the EOD report.

    3. Notate difference per employee per Check Count and Amount and verify the date.

    4. Determine which batches did not go to deposit on the EOD Report Batch Listing per SEID according to the check count and amount on the 215 Report.

    5. Keep track of who and how many batches on the EOD report are not on the 215 report.

  10. If there are batches not on the current 215 Deposit Report, then you must verify that they are on the next business day 215 Deposit Report and notate this on the RPSID Sheet.

  11. When there is a discrepancy, the manager/lead or other authorized designee will determine which checks were not deposited and what corrective action is needed ASAP.

  12. The Manager/Lead or other authorized designee is responsible for re-starting the batch for deposit and monitor the status to ensure that the batch was retransmitted for deposit, if payments were not posted or deposited and batches are in "Failed to Transmit" or "Failed During Transmit" status.

    Note:

    Do not attempt to transship batches for manual processing without the consent of the RSPCC HQ Analyst when they are still in the RSPCC workflow (Ready for Deposit, Sent for Deposit and Transmitting for Deposit).

RSPCC End of Day Report
  1. The manager/lead or other authorized designee person orders the EOD using Batch Management in RSPCC. This report allows the site to monitor payments on a daily basis. The EOD Report can be ordered at any time and provides an overview of that day’s work. See:Exhibit 3.17.278-6.

  2. To order the EOD report, click on the Reports Tab from the RSPCC Home Page:

    1. Select the EOD menu button.

    2. Select the site you are ordering the EOD for by using the Site Window (Analysts only have this function).

    3. Select date by using the calendar.

    4. Click the Submit button.

    5. The EOD report will be created and sent to your email account from: rspcc@irs.gov

    .

  3. The EOD report display the scanned work in different batch states or cycles: The Batch Life States or Cycles are:

    • In Data Entry - The batch has been created and remittance transactions are being added to it.

    • Awaiting Approval - The batch is waiting for Approval on a check MICR line correction or a duplicate payment. After the batch is approved, it moves to Ready for Key Verification status.

    • Ready for Key Verification - All remittance transactions have been added to the batch and the operator has marked the batch as complete. The batch is ready for key verification.

    • In Key Verification - The batch is currently open for key verification.

    • Ready for Deposit - The batch has been key verified and is ready for deposit to Fiscal Service.

    • Failed to Transmit - The batch failed to be transmitted to Fiscal Service.

    • Transmitting for Deposit - The batch is in the process of being transmitted for deposit to Fiscal Service.

    • Failed During Transmit - An error occurred during transmission of the batch to Fiscal Service

    • Sent for Deposit - The System has transmitted the batch for deposit to Fiscal Service

    • Acknowledged - Fiscal Service has sent notification that the batch was received and successfully processed.

    Note:

    Do "NOT" transship scanned batches that did not go to deposit to the SP sites for manual processing without first communicating with the RSPCC HQ Analyst.

RSPCC Weekly Deposit Reports
  1. Campus and Field Assistance (FA) analysts have the ability to retrieve the end of week deposit reports at their own discretion.

  2. Procedures for accessing the deposit report. Login to RSPCC:

    1. Select Reports

    2. Select End of Week Report

    3. Select Campus or Specific Area Office (Field Assistance) from the drop down menu

    4. Select report start and end date

    5. Select run and allow 3 to 4 minutes for receipt of the report via email

  3. If assistance is needed, please contact the RSPCC HQ Analyst for assistance.

215 Deposit Ticket
  1. The 215 Deposit Ticket is the Official Deposit Report for RSPCC. The manager/lead or designated person will order the 215 Report from OTCnet.

  2. The current Deposit Ticket is available the next business day after the scan date.

  3. The 215 report is used to ensure that all scanned batches went to deposit.

  4. This report lists information by SEID, Transaction Date (same as scanned date), Summary Count (same as check count) and Summary Amount (same as batch total). See:Exhibit 3.17.278-9

  5. To request a 215 Deposit Ticket Report from OTCnet do the following:

    1. Log on to OTCnet.

    2. Click on the "Reports" tab.

    3. Click on "Check Processing Reports" (The View Check Processing Reports page appears).

    4. Under Business Reports, click "215 Deposit Ticket Report."

    5. The 215 Deposit Ticket Report page appears.

    6. Under Report Filters, select a "From" and "To" Start Date range.

    7. Select Report Format (PDF) for printing.

    8. Click "Yes" or "No" to include Subordinate OTCnet Endpoints.

    9. Under OTCnet Endpoint click on "Expand All" then click on your ALC+2 site to initiate Report.

    Note:

    A 215 Deposit Ticket Report is available on request for deposits 45 days after the date of deposit.

  6. The 215 Deposit Ticket Report displays the following:

    • First column - Cashier ID list the information by employee's SEID ID in numerical and alphabetical order.

    • Second column - Transaction Date lists the transaction date when checks were scanned and deposited to Fiscal Service.

    • Third column - Summary Count list how many checks were sent to Fiscal Service per employee SEID and date.

    • Fourth column - Summary Amount list total dollar amount that were deposited for that employee SEID and date.

    SeeExhibit 3.17.278-9

Reconciliation Report
  1. The Reconciliation Report is generated through the RSPCC system. It is distributed each day by 6:00 0.m. ET to a specific email - distribution list through RSPCC by rspcc.irs.gov. This report provides a summary of the deposit and batch activity that has not been deleted from the RSPCC database. See:Exhibit 3.17.278-5
    The Reconciliation report is used to:

    • Balance batch amounts.

    • Identify batches that may need to be re-scanned.

    • Identify deposits that may need additional information for error correction.

    • Determine the state of the Deposit Ticket.

    • Identify physical checks that are ready for shredding.

  2. The Reconciliation Report is divided into 2 parts:

    • Deposit Ticket Summary.

    • Batch Listing.

Reconciliation Report/Deposit Ticket Summary
  1. The Deposit Ticket Summary section, of the Reconciliation Report, provides information about the 215 Deposit Ticket Report:

    • Deposit Ticket Date (Date payments were deposited to Fiscal Service).

    • Deposit Ticket Number (Deposit Ticket Number listed on the 215 Deposit Ticket Report).

    • ALC2 (The ALC2 number provided by Fiscal Service on the 215 Deposit Ticket Report from OTCnet).

    • State (See paragraph 2 below).

    • Item Count (Summary Count of checks from the 215 report).

    • Amount (Summary Amounts of funds from the 215 report).

    • # Deposited (Total number of checks deposited in Fiscal Service).

    • Transmitted for Posting Date (Date and Time payments were transmitted for posting).

    • # Not Posted (Total number of transactions not posted).

    • Transmitted for Archival Date (Date the Deposit Ticket was transmitted for archival).

    See:Exhibit 3.17.278-5

  2. Deposit Ticket States:

    1. Summary Received - The creation of the deposit ticket (ALC+2, deposit date, deposit ticket number, IRN).

    2. Detailed Received - Deposit ticket has been successfully retrieved and stored within the RSPCC application.

    3. Transmitted for Posting - RSPCC has successfully prepared and transmitted the payment record file to EFPPS.

    4. Posted - Response has been received from EFPPS that all transactions have successfully posted to the master files.

    5. Transmitted for Archival - Deposit data has been transmitted to Remittance Transaction Research System (RTR) for long-term research.

  3. Deposit Ticket Summary is used to determine when checks must be shredded. A batch can be shredded when:

    • The Deposit Ticket date of the batch to be shredded is at least 60 days or older than the current date.

    • The Deposit Ticket date for the batch is no longer on the Reconciliation Report/Deposit Summary.

Reconciliation Report/Batch Listing
  1. The Batch Listing section, of the Reconciliation Report, displays information regarding specific batches which are in various statuses by site name for each active processing site.

  2. This part of the report contains batches that have not been deleted from the RSPCC database and have not been associated with a Deposit Ticket. See:Exhibit 3.17.278-5

  3. The Batch Listing section provides the following information:

    • RSPCC Received Date - date the batch was created in RSPCC.

    • Batch ID - a unique alpha/numeric name assigned by RSPCC to each batch.

    • Status (See paragraph 4 below).

    • Check Count (Total checks in the batch).

    • Deposited Check Count (Total checks deposited in the batch).

    • Transaction Count (Total transactions in the batch)

    • Amount (Total batch amount).

    • Owner Name (user SEID who created the batch).

    • RPSID (Batch RPSID number).

  4. The following “Batch Life Cycle” statuses appear under the “Status” column of the Batch Listing section:

    • In Data Entry.

    • Awaiting Approval.

    • Ready for Key Verification.

    • Failed to Transmit.

    • Transmitting for Deposit.

    • Failed During Transmit.

    • Sent for Deposit.

    • Acknowledged.

    Exhibit 3.17.278-5

RSPCC Error Correction
  1. The RSPCC interfaces with the EFPPS to perfect and forward payment posting information to master file and CADE2.

  2. Payments with transaction information that is not valid on master file may cause a payment to not post if not corrected.
    Invalid transaction information may include:

    • Name Control.

    • SSN or EIN.

    • Tax Period.

    • Receive Date.

    • Tax Filing Requirements.

  3. Payments are researched using IDRS and RSPCC. They will be corrected by an EFTPS Accounting Technician in the Ogden Submission Processing Center.

  4. When additional information is needed to resolve an error, the EFTPS Accounting Technician will request this information from the RSPCC processing site. The RSPCC processing site will respond to a request for additional information within 24 hours via fax or email. Using the requested additional information, the technician will make the corrections needed to allow the payment to post to master files.

  5. For additional information about how to resolve RSPCC errors. See:IRM 3.17.277.8.12, EFTPS-RSPCC Research Procedures.

OTCnet/RSPCC Contacts

  1. Treasury OTC Support Center PCC Customer Service 866-945-7920.

    Customer support is available 24 hours a day, 7 days a week. You can leave a voice mail message or send an email to: FiscalService.OTCChannel@citi.com.

  2. All issues and concerns related to the program must be sent to the RSPCC HQ team using the following distribution code: &W&I CAS:SP:ATP:EP:RSPCC

  3. For RSPCC Technical questions and concerns, the user must email the issue to the following IRSPCC IT group code: &IT ACIOAD-SP-E-DD-DV-RSPCC

DPC Codes

DPC Definition
00 Designated payment indicator is not present on posting voucher
01 Payment is applied first to the non-trust fund portion of the tax. (Input only when MFT is 01, 03, 09, 11, 12, 16, or 55)
02 Payment is applied first to the trust fund portion of the tax (BMF MFT 01, 03, 09, 11, and 12)
03 Bankruptcy, undesignated payment
04 Levied on state income tax refund (State Income Tax Levy Program (SITLP) (prior to 07/22/1998)
05 Notice of levy (Other levy proceeds)
06 Seizure and sale
07 Federal tax lien
08 Suits (Non-Bankruptcy)
09 Offer in Compromise
10 Installment agreement (Manually Monitored Installment Agreements)
11 Bankruptcy, designated to trust fund
12 Cash bond credit (allowed with TC 640 only)
13 Payment in response to reminder notice, OBRA 1993 (valid only with MFT 30 for tax periods 199312 through 199411)
14 Authorization given by taxpayer to apply payment (“CSED expired, taxpayer authorized payment”)
15 Payments caused by Form 8519
16 Federal EFT levy payment
17 EFT payroll deduction installment agreement payment
18 Federal Payment Levy Program (FPLP) payment for the Primary TIN Payments are received electronically from Fiscal service
19 FPLP payment for the Secondary TIN. Payments are received electronically from Fiscal Service
20 State Income Tax Levy Program (SITLP) receipt (used exclusively for systemically applied payments)
21 State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments)
22 Alaska Permanent Fund Dividend Levy Program receipt (used for systemically applied payments)
23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments)
24 Payment received with an amended return
27 Branded Prescription Drug Fee
31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return
33 Offer in Compromise $150.00 application fee
34 Offer in Compromise 20% lump sum/initial periodic payment
35 Offer in Compromise subsequent payments made during the offer investigation
36 ACA Individual payment for MFT 35 and MFT 65
43 ACA Business payment for MFT 43
50 Installment Agreement User Fee (IAUF). (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)
51 Installment Agreement User Fee (IAUF), reinstated. (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)
52 Reserved for Collection
53 Discharges
54 Private Debt Collection (aka CCS)
55 Subordinations
56 Withdrawals
57 Judicial and Non- Judicial Foreclosures
58 Redemptions; Release of Right of Redemptions
59 706 Liens; Decedent Estate Proof of Claim (POC)
63 Repayment of Advanced Child Tax Credit (ACTC)
64 Designates IRC 965 payment
65 Return of Economic Impact Payment (EIP)
70 Bipartisan Budget Act (BBA) Administrative Adjustment Request (AAR) Payment
71 Bipartisan Budget Act (BBA) Administrative Adjustment Request (AAR) Push Out Payment
72 Bipartisan Budget Act (BBA) Exam Imputed Underpayment Payment
73 Bipartisan Budget Act (BBA) Partner Payment for BBA Modification Payment
74 Bipartisan Budget Act (BBA) Audit Payment
75 Bipartisan Budget Act (BBA) Prepayment on BBA AAR/Exam Push Out Payment
99 Miscellaneous payment other than above

Valid RSPCC Primary Transaction Codes

Transaction Code Transaction Code Description
610 Remittance with return
620 Payment for Form 7004, 2758, 8736, 8868, or 5558
640 Advance payment on deficiency
660 Estimated tax payment
670/460 Subsequent payment with an Extension of Time for Filing
670/570 Subsequent payment with an additional liability pending
670 Subsequent payment transaction
680 Designated payment of interest
690 Designated payment of penalty

Field Assistance RSPCC Sites

EFT # 8 and 9 Position Site Name Site ID RPSID Number
521 00 CT - New Haven 100 100000 - 100999
521 01 CT - Hartford 101 480000 - 480999
521 02 NJ - Newark 102 450000 - 450999
521 03 MI - Detroit 103 451000 - 451999
521 04 MO - Kansas City 104 452000 - 452999
521 05 NC - Charlotte 105 453000 - 453999
521 06 PR - Guaynabo 106 454000 - 454999
521 07 TX - San Antonio 107 455000 - 455999
521 08 TX - Dallas 108 456000 - 456999
521 09 NV - Las Vegas 109 457000 - 457999
521 10 CA - San Francisco 110 459000 - 459999
521 11 CT - New London 111 111000 - 111999
521 12 CT - Danbury 112 112000 - 112999
521 13 CT - Waterbury 113 113000 - 113999
521 14 CT - Bridgeport 114 114000 - 114999
521 15 CT - Norwalk 115 115000 - 115999
521 16 DE - Dover 116 116000 - 116999
521 17 DE - Wilmington 117 117000 - 117999
521 18 MA - Boston JFK 118 118000 - 118999
521 19 MA - Springfield 119 119000 - 119999
521 20 MA - Brockton 120 120000 - 120999
521 21 MA - Stoneham 121 121000 - 121999
521 22 MA - Fitchburg 122 122000 - 122999
521 23 MA - Worcester 123 123000 - 123999
521 24 MA - Hyannis 124 124000 - 124999
521 25 MA - Quincy 125 125000 - 125999
521 26 MA - Pittsfield 126 126000 - 126999
521 27 ME - Augusta 127 127000 - 127999
521 28 ME - So. Portland 128 128000 - 128999
521 29 ME - Bangor 129 129000 - 129999
521 30 ME - Lewiston 130 130000 - 130999
521 31 ME - Presque Isle 131 131000 - 131999
521 32 NH - Nashua 132 132000 - 132999
521 33 NH - Portsmouth 133 133000 - 133999
521 34 NH - Manchester 134 134000 - 134999
521 35 NH - Keene 135 135000 - 135999
521 36 NJ - Trenton 136 136000 - 136999
521 37 NJ - Cherry Hill 137 137000 - 137999
521 38 NJ - Mountainside 138 138000 - 138999
521 39 NJ - Edison 139 139000 - 139999
521 40 NJ - Paterson 140 140000 - 140999
521 41 NJ - Jersey City 141 141000 - 141999
521 42 NJ - Mays Landing 142 142000 - 142999
521 43 NJ - Freehold 143 143000 - 143999
521 44 NJ - Fairfield 144 144000 - 144999
521 45 NJ - Paramus 145 145000 - 145999
521 46 NJ - Parsippany 146 146000 - 146999
521 47 NY - Brooklyn 147 147000 - 147999
521 48 NY - Rego Park 148 148000 - 148999
521 49 NY - Midtown 149 149000 - 149999
521 50 NY - Harlem 150 150000 - 150999
521 51 NY - Albany 151 151000 - 151999
521 52 NY - Syracuse 152 152000 - 152999
521 53 NY - Rochester 153 153000 - 153999
521 54 NY - Buffalo 154 154000 - 154999
521 55 NY - Hauppauge 155 155000 - 155999
521 56 NY - Bethpage 156 156000 - 156999
521 57 NY - New York 157 157000 - 157999
521 58 NY - Bronx 158 158000 - 158999
521 59 NY - White Plains 159 159000 - 159999
521 60 NY - Queensbury 160 160000 - 160999
521 61 NY - Kingston 161 161000 - 161999
521 62 NY - Binghamton 162 162000 - 162999
521 63 NY - Utica 163 163000 - 163999
521 64 NY - Jamestown 164 164000 - 164999
521 65 NY - Elmira 165 165000 - 165999
521 66 NY - Riverhead 166 166000 - 166999
521 67 NY - Staten Island 167 167000 - 167999
521 68 NY - West Nyack 168 168000 - 168999
521 69 NY - New Windsor 169 169000 - 169999
521 70 NY - Poughkeepsie 170 170000 - 170999
521 71 PA - Philadelphia 171 171000 - 171999
521 72 PA - Pittsburgh 172 172000 - 172999
521 73 PA - Horsham 173 173000 - 173999
521 74 PA - Butler 174 174000 - 174999
521 75 PA - Warrendale 175 175000 - 175999
521 76 PA - Washington 176 176000 - 176999
521 77 PA - Monroeville 177 177000 - 177999
521 78 PA - Erie 178 178000 - 178999
521 79 PA - King of Prussia 179 179000 - 179999
521 80 PA - Media 180 180000 - 180999
521 81 PA - Scranton 181 181000 - 181999
521 82 PA - Wilkes-Barre 182 182000 - 182999
521 83 PA - Williamsport 183 183000 - 183999
521 84 PA - Bethlehem 184 184000 - 184999
521 85 PA - Altoona 185 185000 - 185999
521 86 PA - Johnstown 186 186000 - 186999
521 87 PA - State College 187 187000 - 187999
521 88 PA - Harrisburg 188 188000 - 188999
521 89 PA - Lancaster 189 189000 - 189999
521 90 PA - Reading 190 190000 - 190999
521 91 PA - York 191 191000 - 191999
521 92 RI - Providence 192 192000 - 192999
521 93 RI - Warwick 193 193000 - 193999
521 94 VT - Burlington 194 194000 - 194999
521 95 VT - Montpelier 195 195000 - 195999
521 96 VT - Rutland 196 196000 - 196999
521 97 VT - Brattleboro 197 197000 - 197999
521 98 AK - Anchorage 500 050000 - 050999
521 99 AK Fairbanks 501 051000 - 051999
522 00 DC - Washington 200 200000 - 200999
522 01 DE - Georgetown 201 201000 - 201999
522 02 IL - Chicago 202 202000 - 202999
522 03 IL - Springfield 203 203000 - 203999
522 04 IL - Schiller Park 204 204000 - 204999
522 05 IL - Orland Park 205 205000 - 205999
522 06 IL - Decatur 206 206000 - 206999
522 07 IL - Quincy 207 207000 - 207999
522 08 IL - Mt. Vernon 208 208000 - 208999
522 09 IL - Champaign 209 209000 - 209999
522 10 IL - Galesburg 210 210000 - 210999
522 11 IL - Peoria 211 211000 - 211999
522 12 IL - Bloomington 212 212000 - 212999
522 13 IL - Rockford 213 213000 - 213999
522 14 IL - Downers Grove 214 214000 - 214999
522 15 IN - Indianapolis 215 215000 - 215999
522 16 IN - South Bend 216 216000 - 216999
522 17 IN - Merrillville 217 217000 - 217999
522 18 IN - Columbus 218 218000 - 218999
522 19 IN - Terre Haute 219 219000 - 219999
522 20 IN - Lafayette 220 220000 - 220999
522 21 IN - Evansville 221 221000 - 221999
522 22 IN - Muncie 222 222000 - 222999
522 23 IN - Fort Wayne 223 223000 - 223999
522 24 IN - Bloomington 224 224000 - 224999
522 25 KY - Louisville 225 225000 - 225999
522 26 KY - Prestonsburg 226 226000 - 226999
522 27 KY - Lexington 227 227000 - 227999
522 28 KY - Owensboro 228 228000 - 228999
522 29 KY - Hopkinsville 229 229000 - 229999
522 30 KY - Paducah 230 230000 - 230999
522 31 KY - Bowling Green 231 231000 - 231999
522 32 MD - Baltimore 232 232000 - 232999
522 33 MD - Wheaton 233 233000 - 233999
522 34 MD - Hagerstown 234 234000 - 234999
522 35 MD - LaVale 235 235000 - 235999
522 36 MD - Annapolis 236 236000 - 236999
522 37 MD - Salisbury 237 237000 - 237999
522 38 MD - Landover 238 238000 - 238999
522 39 MD - Frederick 239 239000 - 239999
522 40 MI - Grand Rapids 240 240000 - 240999
522 41 MI - Marquette 241 241000 - 241999
522 42 MI - Flint 242 242000 - 242999
522 43 MI - Traverse City 243 243000 - 243999
522 44 MI - Saginaw 244 244000 - 244999
522 45 NC - Wilmington 245 245000 - 245999
522 46 NC - Winston-Salem 246 246000 - 246999
522 47 NC - Greensboro 247 247000 - 247999
522 48 NC - Durham 248 248000 - 248999
522 49 NC - Greenville 249 249000 - 249999
522 50 NC - Raleigh 250 250000 - 250999
522 51 NC - Hickory 251 251000 - 251999
522 52 NC - Fayetteville 252 252000 - 252999
522 53 NC - Asheville 253 253000 - 253999
522 54 OH - West Chester 254 254000 - 254999
522 55 OH - Cincinnati 255 255000 - 255999
522 56 OH - Columbus 256 256000 - 256999
522 57 OH - Cleveland 257 257000 - 257999
522 58 OH - Dayton 258 258000 - 258999
522 59 OH - Akron 259 259000 - 259999
522 60 OH - Youngstown 260 260000 - 260999
522 61 OH - Canton 261 261000 - 261999
522 62 OH - Mansfield 262 262000 - 262999
522 63 OH - Toledo 263 263000 - 263999
522 64 OH - Lima 264 264000 - 264999
522 65 SC - Greenville 265 265000 - 265999
522 66 SC - Charleston 266 266000 - 266999
522 67 SC - Myrtle Beach 267 267000 - 267999
522 68 SC - Columbia 268 268000 - 268999
522 69 SC - Florence 269 269000 - 269999
522 70 VA - Richmond 270 270000 - 270999
522 71 VA - Norfolk 271 271000 - 271999
522 72 VA - Hampton 272 272000 - 272999
522 73 VA - Bailey's Crossroads 273 273000 - 273999
522 74 VA - Roanoke 274 274000 - 274999
522 75 VA - Fredericksburg 275 275000 - 275999
522 76 VA - Bristol 276 276000 - 276999
522 77 VA - Charlottesville 277 277000 - 277999
522 78 VA - Danville 278 278000 - 278999
522 79 VA - Staunton 279 279000 - 279999
522 80 VA - Lynchburg 280 280000 - 280999
522 81 WI - Milwaukee 281 281000 - 281999
522 82 WI - Appleton 282 282000 - 282999
522 83 WI - Green Bay 283 283000 - 283999
522 84 WI - Rothschild 284 284000 - 284999
522 85 WI - La Crosse 285 285000 - 285999
522 86 WI - Eau Claire 286 286000 - 286999
522 87 WI - Madison 287 287000 - 287999
522 88 WV - Charleston 288 288000 - 288999
522 89 WV - Huntington 289 289000 - 289999
522 90 WV - Sophia 290 290000 - 290999
522 91 WV - Bridgeport 291 291000 - 291999
522 92 WV - Martinsburg 292 292000 - 292999
522 93 WV - Wheeling 293 293000 - 293999
522 94 WV - Parkersburg 294 294000 - 294999
522 95 AZ - Lake Havasu City 502 052000 - 052999
522 96 AZ - Bullhead City 503 053000 - 053999
522 97 CA - San Diego 504 054000 - 054999
522 98 CA - El Monte 505 055000 - 055999
522 99 CA - Los Angeles 506 056000 - 056999
523 00 AL - Birmingham 300 300000 - 300999
523 01 AL - Montgomery 301 301000 - 301999
523 02 AL - Mobile 302 302000 - 302999
523 03 AL - Dothan 303 303000 - 303999
523 04 AL - Florence 304 304000 - 304999
523 05 AL - Huntsville 305 305000 - 305999
523 06 AR - Little Rock 306 306000 - 306999
523 07 AR - Jonesboro 307 307000 - 307999
523 08 AR - Fayetteville 308 308000 - 308999
523 09 AR - Ft. Smith 309 309000 - 309999
523 10 FL - Plantation 310 310000 - 310999
523 11 FL - Tampa 311 311000 - 311999
523 12 FL - Maitland 312 312000 - 312999
523 13 FL - Sarasota 313 313000 - 313999
523 14 FL - West Palm Beach 314 314000 - 314999
523 15 FL - Ocala 315 315000 - 315999
523 16 FL - Saint Petersburg 316 316000 - 316999
523 17 FL - Jacksonville 317 317000 - 317999
523 18 FL - Fort Myers 318 318000 - 318999
523 19 FL - Daytona 319 319000 - 319999
523 20 FL - Melbourne 320 320000 - 320999
523 21 FL - Port St. Lucie 321 321000 - 321999
523 22 FL - Panama City 322 322000 - 322999
523 23 FL - Pensacola 323 323000 - 323999
523 24 FL - Lakeland 324 324000 - 324999
523 25 FL - Gainesville 325 325000 - 325999
523 26 FL - Tallahassee 326 326000 - 326999
523 27 FL - Miami 327 327000 - 327999
523 28 GA - Atlanta 328 328000 - 328999
523 29 GA - Macon 329 329000 - 329999
523 30 GA - Columbus 330 330000 - 330999
523 31 GA - Koger Ctr 331 331000 - 331999
523 32 GA - Smyrna 332 332000 - 332999
523 33 GA - Athens 333 333000 - 333999
523 34 GA - Augusta 334 334000 - 334999
523 35 GA - Albany 335 335000 - 335999
523 36 GA - Gainesville 336 336000 - 336999
523 37 GA - Dalton 337 337000 - 337999
523 38 GA - Rome 338 338000 - 338999
523 39 GA - Savannah 339 339000 - 339999
523 40 IA - Des Moines 340 340000 - 340999
523 41 IA - Cedar Rapids 341 341000 - 341999
523 42 IA - Waterloo 342 342000 - 342999
523 43 IA - Davenport 343 343000 - 343999
523 44 IA - Fort Dodge 344 344000 - 344999
523 45 IL - Fairview Heights 345 345000 - 345999
523 46 LA - Baton Rouge 346 346000 - 346999
523 47 LA - New Orleans 347 347000 - 347999
523 48 LA - Monroe 348 348000 - 348999
523 49 LA - Alexandria 349 349000 - 349999
523 50 LA - Shreveport 350 350000 - 350999
523 51 LA - Lafayette 351 351000 - 351999
523 52 LA - Lake Charles 352 352000 - 352999
523 53 LA - Houma 353 353000 - 353999
523 54 MN - St. Paul 354 354000 - 354999
523 55 MN - Minneapolis 355 355000 - 355999
523 56 MN - Duluth 356 356000 - 356999
523 57 MN - St. Cloud 357 357000 - 357999
523 58 MN - Mankato 358 358000 - 358999
523 59 MN - Bloomington 359 359000 - 359999
523 60 MN - Rochester 360 360000 - 360999
523 61 MO - St. Louis 361 361000 - 361999
523 62 MO - Earth City 362 362000 - 362999
523 63 MO - Chesterfield 363 363000 - 363999
523 64 MO - Cape Girardeau 364 364000 - 364999
523 65 MO - Independence 365 365000 - 365999
523 66 MO - St. Joseph 366 366000 - 366999
523 67 MO- Jefferson City 367 367000 - 367999
523 68 MO - Joplin 368 368000 - 368999
523 69 MO - Springfield 369 369000 - 369999
523 70 MS - Jackson 370 370000 - 370999
523 71 MS - Clarksdale 371 371000 - 371999
523 72 MS - Gulfport 372 372000 - 372999
523 73 MS - Hattiesburg 373 373000 - 373999
523 74 MS - Tupelo 374 374000 - 374999
523 75 MS - Columbus 375 375000 - 375999
523 76 TN - Nashville 376 376000 - 376999
523 77 TN - Memphis 377 377000 - 377999
523 78 TN - Chattanooga 378 378000 - 378999
523 79 TN - Johnson City 379 379000 - 379999
523 80 TN - Jackson 380 380000 - 380999
523 81 TN - Knoxville 381 381000 - 381999
523 82 CA - Fresno 507 057000 - 057999
523 83 CA - Sacramento 508 058000 - 058999
523 84 CA - San Jose 509 059000 - 059999
523 85 CA - Oakland 510 000001 - 000999
523 86 CA - Santa Ana 511 001000 - 001999
523 87 CA - San Bernardino 512 002000 - 002999
523 88 CA - San Marcos 513 003000 - 003999
523 89 CA - Long Beach 514 004000 - 004999
523 90 CA - Bakersfield 515 005000 - 005999
523 91 CA - Modesto 516 006000 - 006999
523 92 CA - Santa Rosa 517 007000 - 007999
523 93 CA - Laguna Niguel 518 008000 - 008999
523 94 CA - Palm Springs 519 009000 - 009999
523 95 CA - Van Nuys 520 020000 - 020999
523 96 CA - Santa Barbara 521 021000 - 021999
523 97 CA - Santa Maria 522 022000 - 022999
523 98 CA - Camarillo 523 023000 - 023999
523 99 CA - Visalia 524 024000 - 024999
524 00 AZ - Phoenix 400 400000 - 400999
524 01 AZ - Tucson 401 401000 - 401999
524 02 AZ - Mesa 402 402000 - 402999
524 03 AZ - Glendale 403 403000 - 403999
524 04 AZ - Flagstaff 404 404000 - 404999
524 05 AZ - Prescott 405 405000 - 405999
524 06 AZ - Yuma 406 406000 - 406999
524 07 CA - El Centro 407 407000 - 407999
524 08 CO - Denver 408 408000 - 408999
524 09 CO - Ft. Collins 409 409000 - 409999
524 10 CO - Grand Junction 410 410000 - 410999
524 11 CO - Colorado Springs 411 411000 - 411999
524 12 IA - Sioux City 412 412000 - 412999
524 13 ID - Boise 413 413000 - 413999
524 14 ID - Idaho Falls 414 414000 - 414999
524 15 ID - Pocatello 415 415000 - 415999
524 16 KS - Wichita 416 416000 - 416999
524 17 KS - Overland Park 417 417000 - 417999
524 18 KS - Topeka 418 418000 - 418999
524 19 MT - Helena 419 419000 - 419999
524 20 MT - Kalispell 420 420000 - 420999
524 21 MT - Missoula 421 421000 - 421999
524 22 MT - Bozeman 422 422000 - 422999
524 23 MT - Great Falls 423 423000 - 423999
524 24 MT - Billings 424 424000 - 424999
524 25 ND - Fargo 425 425000 - 425999
524 26 ND - Grand Forks 426 426000 - 426999
524 27 ND - Bismarck 427 427000 - 427999
524 28 ND - Minot 428 428000 - 428999
524 29 NE - Omaha 429 429000 - 429999
524 30 NE - Scottsbluff 430 430000 - 430999
524 31 NE - Norfolk 431 431000 - 431999
524 32 NE - Lincoln 432 432000 - 432999
524 33 NE - North Platte 433 433000 - 433999
524 34 NM - Albuquerque 434 434000 - 434999
524 35 NM - Santa Fe 435 435000 - 435999
524 36 NM - Roswell 436 436000 - 436999
524 37 NM - Farmington 437 437000 - 437999
524 38 NM - Las Cruces 438 438000 - 438999
524 39 OK - Oklahoma City 439 439000 - 439999
524 40 OK - Tulsa 440 440000 - 440999
524 41 OK - Enid 441 441000 - 441999
524 42 OK - Lawton 442 442000 - 442999
524 43 SD - Sioux Falls 443 443000 - 443999
524 44 SD - Rapid City 444 444000 - 444999
524 45 SD - Aberdeen 445 445000 - 445999
524 46 TX - El Paso 446 446000 - 446999
524 47 TX - Ft. Worth 447 447000 - 447999
524 48 TX - Houston 448 448000 - 448999
524 49 TX - Houston NW 449 449000 - 449999
524 50 TX - Houston Leland 450 470000 - 470999
524 51 TX - Austin 451 471000 - 471999
524 52 TX - Harlingen 452 472000 - 472999
524 53 TX - Farmers Branch 453 473000 - 473999
524 54 TX - Lubbock 454 474000 - 474999
524 55 TX - Houston SE 455 475000 - 475999
524 56 TX - Corpus Christi 456 476000 - 476999
524 57 TX - Desoto 457 456000 - 456999
524 58 TX - Texarkana 458 458000 - 458999
524 59 TX - Longview 459 478000 - 478999
524 60 TX - Tyler 460 460000 - 460999
524 61 TX - Abilene 461 461000 - 461999
524 62 TX - Wichita Falls 462 462000 - 462999
524 63 TX - Amarillo 463 463000 - 463999
524 64 TX - Midland 464 464000 - 464999
524 65 TX - San Angelo 465 465000 - 465999
524 66 TX - Beaumont 466 466000 - 466999
524 67 TX - Waco 467 467000 - 467999
524 68 UT - Salt Lake City 468 468000 - 468999
524 69 UT - SLC Fed State 469 469000 - 469999
524 70 UT - Provo 470 470000 - 470999
524 71 UT - Ogden 471 471000 - 471999
524 72 WY - Casper 472 472000 - 472999
524 73 WY - Sheridan 473 473000 - 473999
524 74 WY - Cheyenne 474 474000 - 474999
524 57 CA - Stockton 525 025000 - 025999
524 75 CA - Salinas 526 026000 - 026999
524 76 CA - Walnut Creek 527 027000 - 027999
524 77 CA - Redding 528 028000 - 028999
524 78 CA - Chico 529 029000 - 029999
524 79 HI - Honolulu 530 030000 - 030999
524 80 HI - Hilo 531 031000 - 031999
524 81 HI - Wailuku 532 032000 - 032999
524 82 ID - Coeur d'Alene 533 033000 - 033999
524 83 NV - Reno 534 034000 - 034999
524 84 OR - Portland 535 035000 - 035999
524 85 OR - Salem 536 036000 - 036999
524 86 OR - Bend 537 037000 - 037999
524 87 OR - Eugene 538 038000 - 038999
524 88 OR - Medford 539 033000 - 033999
524 89 WA - Vancouver 540 040000 - 040999
524 90 WA - Silverdale 541 041000 - 041999
524 91 WA - Olympia 542 042000 - 042999
524 92 WA - Everett 543 043000 - 043999
524 93 WA - Bellevue 544 044000 - 044999
524 94 WA - Bellingham 545 045000 - 045999
524 95 WA - Richland 546 046000 - 046999
524 96 WA - Yakima 547 047000 - 047999
524 97 WA - Tacoma 548 048000 - 048999
524 98 WA - Spokane 549 049000 - 049999
524 99 WA - Seattle 550 489000 - 489999

MICR Line Symbols

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Reconciliation Report

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RSPCC End of Day Report

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RSPCC Batch Listing

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Master File Form Processing Table

Form Number, CP Notice or Letter MFT Transaction Code Tax Period Ending Type
11C 63 610 01 - 12 BMF
668A (C) Various 670,
640,690,694,
01 - 12 IMF
BMF
668W (C) Various 670,
640,690,694,
01 - 12 IMF
BMF
720 03 610 03/06/09/12 BMF
730 64 610 01 - 12 BMF
870P (AD) 30 640 01 - 12 IMF
940 10 610 12 BMF
940 PR 10 610 12 BMF
940 v 10 610 12 BMF
941 01 610 03/06/09/12 BMF
941 M 01 670 03/06/09/12 BMF
941 PR 01 610 03/06/09/12 BMF
941 SS 01 610 03/06/09/12 BMF
941 V 01 610 03/06/09/12 BMF
941-X 01 670/570 03/06/09/12 BMF
943 11 610 12 BMF
943 V 11 610/570 12 BMF
943 PR 11 610 12 BMF
944 14 610 12 BMF
944 V 14 610 12 BMF
944 SP 14 610 12 BMF
944 PR 14 610 12 BMF
944 SS 14 610 12 BMF
945 16 610 12 BMF
945 V 16 610 12 BMF
990 67 610 01 - 12 BMF
990 EZ 67 610 01 - 12 BMF
990 PF 44 610 01 - 12 BMF
990 T 34 610 01 - 12 BMF
1040 Return 30 610 01 - 12 IMF
1040 Notice 30 670/570, 640,690,694 01 - 12 IMF
1040 Innocent Spouse Return 31 610 01 - 12 IMF
1040 Innocent Spouse Notices 31 670/570, 640,690,694 01 - 12 IMF
1040 ES 30 660 01 - 12 IMF
1040 V 30 610 01 - 12 IMF
1040 X 30 670/570 01 - 12 IMF
1041 05 610 01 - 12 BMF
1041 A 36 610 01 - 12 BMF
1041 ES 05 660 01 - 12 BMF
1041 V 05 610 01 - 12 BMF
If Form 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054.
1042 12 610 12 BMF
1065 06 640 01 - 12 BMF
1066 07 670 12 BMF
1096 13 640 12 BMF
1096 55 640 12 IMF
1098       Transship to Submission Processing
1099       Transship to Submission Processing
1120 Returns 02 610 01 - 12 BMF
1120 Notices 02 670/570, 640,690,694 01 - 12 BMF
1120 X 02 670/570 01 - 12 BMF
1128       Transship to Submission Processing
2210 30 670 01 - 12 IMF
2210 05 670 01 - 12 BMF
2220 02 670 01 - 12 BMF
2290 60 610 01 - 12 BMF
2350 30 670 01 - 12 IMF
2350 51 670 12 BMF
3244 Various 670/570, 640,690,694 01 - 12 IMF
BMF
4549 various 640 01 - 12 IMF
BMF
4549 EZ 30 640 01 - 12  
4666 01, 10 640 03/06/09/12 BMF
4667 10 640 01 - 12 BMF
4668 01, 11 640 03/06/09/12 BMF
4720 50 610 01 - 12 BMF
4868 30 670 01 - 12  
4868 (Timely) 51 670/460 01 - 12 BMF
4868 (Delinquent) 51 670 01 - 12 BMF
5329 29 670 01 - 12 IMF
5564 Various 640 01 - 12 IMF
BMF
7004 Various 670 01 - 12 BMF
8082 30 670/570 01 - 12 IMF
8109/8109 B 01, 02,03,09, 10, 11, 12, 14, 16, 33, 34, 44 670 01 - 12 BMF
8453 30 670 01 - 12 IMF
8453-F 05 670 01 - 12 BMF
If the 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054. Process 1041-V payments with TC 610 and MFT 05.
8489 13 670 01 - 12 BMF
8489 55 670 01 - 12 IMF
8519 Various 670/570, 640,690,694 01 - 12 IMF
BMF
8615 30 670/570 01 - 12 IMF
8697 for filing year beginning January 1, 2005 Various 670/570 01 - 12 IMF
BMF
8697 for filing year prior to January 1, 2005       Transship to Submission Processing
8716       Transship to Submission Processing
8752 15 610 01 - 12 BMF
8804 Tax Year 2004 and Subsequent 08 670 01 - 12 BMF
8804 Tax Year 2003 and Prior       Transship to Submission Processing
8805 Tax Year 2004 and Subsequent 08 670 01 - 12 BMF
8805 Tax Year 2003 and Prior       Transship to Submission Processing
8813 Tax Year 2004 and Subsequent 08 670 01 - 12 BMF
8813 Tax Year 2003 and Prior       Transship to Submission Processing
8820 13 640 01 - 12 BMF
8831 Various 670 01 - 12 BMF
8879 30 670 01 - 12 IMF
8879C 02 670 01 - 12 BMF
8879S 02 670 01 - 12 BMF
8879F 05 670 01 - 12 BMF
8892 51 670 01 - 12 BMF
9465 Various 670,
640
01 - 12 IMF
BMF
CT-1 09 610 12 BMF
CT-1V 09 610 12 BMF
CP 45 30 670 Prior Year 01 - 12 IMF
CP 45 30 660 Current year 01 - 12 IMF
CP 215 13 670 01 - 12 BMF
CP 215 55 670/570 01 - 12 IMF
CP 251 01 640 01 - 12 BMF
CP 253 13 640 01 - 12 BMF
CP 259 Various 670/570 01 - 12 IMF
BMF
CP 403 - 587 (IDRS Notices) Various 670/570 01 - 12 IMF
BMF
CP 543 16 670/570 12 BMF
CP 972 CG 13 640 01 - 12 BMF
CP 972 CG 55 640 01 - 12 IMF
CP 2000 30 640 01 - 12 IMF
CP 2100 13 640 01 - 12 BMF
CP 2100 55 640 01 - 12 IMF
CP 2102 13 640 01 - 12 BMF
CP 2102 55 640 01 - 12 IMF
CP 2501 30 640 01 - 12 IMF
EUR CP 2000 30 640 01 - 12 IMF
Sch. H 05 670/570 01 - 12 BMF
Sch. H 30 670/570 01 - 12 IMF
510C       Transship payment to Submission Processing.
1151C 30 640 01 - 12 IMF
1802C 30 640 01 - 12 IMF
2626C Various 640 01 - 12 IMF
BMF
3064C Various 670/570 01 - 12 IMF
BMF
3404C 30 640 01 - 12 IMF
4010C 10 640 12 BMF
4314C Various 640 01-12 IMF
BMF

OTCnet-OTC ELVIS 215 Report

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