- 3.24.212 Applications for Extension of Time to File Tax Returns
- 3.24.212.1 Program Scope and Objectives
- 3.24.212.1.1 Background
- 3.24.212.1.2 Authority
- 3.24.212.1.3 Responsibilities
- 3.24.212.1.4 Program Management and Review
- 3.24.212.1.5 Program Controls
- 3.24.212.1.6 Acronyms / Terms / Definitions
- 3.24.212.2 Control Documents
- 3.24.212.2.1 Transaction Forms
- 3.24.212.2.2 Forms/Program Numbers/Tax Class Document (Doc.) Codes/Transaction (Trans.) Codes
- 3.24.212.2.3 Name Control/Check Digit
- 3.24.212.2.4 Name Control Check Against Enhanced-Entity Index File
- 3.24.212.2.5 MUST ENTER Fields
- 3.24.212.2.6 Money Fields
- 3.24.212.2.7 Multiple/Split Indicator
- 3.24.212.2.8 Correcting a Previous Document
- 3.24.212.3 ISRP Transcription Operation Sheets
- Exhibit 3.24.212-1 Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control
- Exhibit 3.24.212-2 Section 01 Individual Master File (IMF) - Form 2350, Form 4868 (Program 45508 or 45502)
- Exhibit 3.24.212-3 Section 01 Business Master File (BMF) - Form 8892 (Program 15502)
- Exhibit 3.24.212-4 Section 01 Form 4868 Approved (Program 44700)
- Exhibit 3.24.212-5 Section 01 Form 7004 (Program 11700)
- Exhibit 3.24.212-6 Section 03 Form 7004 (Program 11700)
- Exhibit 3.24.212-7 Section 01 Form 4868 (ALL OTHERS) (Program 45501/15501)
- 3.24.212.1 Program Scope and Objectives
Part 3. Submission Processing
Chapter 24. ISRP System
Section 212. Applications for Extension of Time to File Tax Returns
3.24.212 Applications for Extension of Time to File Tax Returns
Manual Transmittal
November 21, 2024
Purpose
(1) This transmits revised IRM 3.24.212, ISRP System, Applications for Extension of Time to File Tax Returns.
Material Changes
(1) Exhibit 3.24.212-5 (7) Removed the Exception from the instructions. IPU 24U0874 issued 07-26-2024.
(2) Updated all Tax Periods and Received Dates as required annually.
(3) Several editorial changes were made throughout this IRM to correct spelling and grammatical errors and ensure Plain Writing standards are followed.
Effect on Other Documents
IRM 3.24.212 dated July 26, 2024 (effective January 1, 2024) is superseded. The changes are included in the following IRM Procedural Update (IPU): IPU 24U0874 issued 07-26-2024.Audience
ISRP Clerks in Taxpayer Services (TS), Small Business Self-Employed (SBSE), and Tax-Exempt and Government Entities (TEGE).Effective Date
(01-01-2025)James L. Fish
Director, Submission Processing
Taxpayer Services
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This chapter provides instructions for entering and verifying Applications for Extension of Time to File Tax Returns data from block control documents and source documents, using the Integrated Submission and Remittance Processing (ISRP) system.
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Audience: Clerks using the Integrated Submission and Remittance Processing (ISRP) System.
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Policy Owner: Director of Submission Processing (SP), Taxpayer Services .
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Program Owner: Return Processing Branch, Mail Management/Data Conversion Section of Submission Processing.
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Primary Stakeholders: Submission Processing.
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Program Goals: Accurate transcription of data into the ISRP system.
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The purpose of the ISRP System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. This section of the IRM provides general instructions for utilizing the ISRP system to transcribe data from Application for Extension to File Tax Returns.
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The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).
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In December 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.
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For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, Management Roles and Responsibilities and IRM 1.4.2, Monitoring and Improving Internal Control.
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Mail Management and Data Conversion manages and updates the information provided in this IRM.
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The Director, Submission Processing office, is responsible for policy related to this IRM.
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The team manager monitors performance and ensures employees have the tools necessary to perform their duties.
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The team employee follows the instructions contained within this IRM and maintains updated IRM procedures, to include monitoring any procedural update (IPU) posted to the Servicewide Electronic Research Program (SERP) website.
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Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors Data Conversion reports to ensure program goals are met. Reports are utilized to report and monitor daily and weekly status of program completeness.
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Program Effectiveness: Program Effectiveness is determined by Submission Processing employees being able to successfully transcribe data from various Applications for Extension of Time to File Tax Returns and from block control documents and source documents. Local management is responsible for conducting and monitoring Quality reviews and taking corrective action to ensure quality products are released to the next function.
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The processes included in this IRM are reviewed annually to ensure accuracy and promote consistency. Review and concurrence are performed according to the clearance process established in IRM 1.11.9, Clearing and Approving Internal Management Documents (IMDs).
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The following is a list of the acronyms used in this IRM section:
Acronym Term Definition BMF Business Master File A magnetic tape or disk file containing information about taxpayers filing business returns and related documents. DLN Document Locator Number The Document Locator Number (DLN) is the 14-digit number assigned to every return or document. Refer to DLN Composition Document 6209, IRS Processing Codes and Information, for detailed information. E-EIF Enhanced-Entity Index File An index of master file information used for determining when entity changes must be keyed. EOP Entry Operator The workstation operators that manually enter information into the system and eliminate all transport processing. IMF Individual Master File A magnetic tape or disk file containing information about taxpayers filing individual returns and related documents. IRM Internal Revenue Manual The primary, official source of IRS instructions to staff relating to the administration and operation of the Service. ISRP Integrated Submission and Remittance Processing The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. ITIN Individual Taxpayer Identification Number A number assigned to a person with tax consequences who does not have and is not eligible for a Social Security Number (SSN). KV Key Verification A status for ISRP terminals to enable verification of data records by KV operators. NC Name Control The Name Control generally consists of the first four significant characters of the taxpayer's last name. TC Transaction Code Transaction Codes (TC) consist of three digits. They are used to identify a processed or pending transaction and to maintain a history of actions posted to a taxpayer’s account on the Master File. TIN Taxpayer Identification Number Each taxpayer account on the Master File is permanently assigned a nine-digit number for identification of the tax account: EINs for business and SSNs for individual taxpayers.
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The following are block control documents from which data may be transcribed:
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Form 813, Document Register
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Form 1332, Block and Selection Record
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Form 3893, Re-Entry Document Control
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The following is a list of the input forms from which data may be transcribed:
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Form 2350, Application for Extension of Time To File U.S. Income Tax Return.
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Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
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Form 7004, Application for Automatic Extension To File Certain Business Income Tax, Information, and Other Returns
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Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
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The following table lists tax forms with related program numbers, tax class document codes, and transaction codes.
FORM NUMBER PROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES EXHIBIT. NO. 2350
486845508
45502277 460 Exhibit 3.24.212-2 8892 15502
BMF977 460 Exhibit 3.24.212-3 4868
Approved44700 217 460 Exhibit 3.24.212-4 7004 11700 104
204
304
504Exhibit 3.24.212-5
Exhibit 3.24.212-64868
Remittance45501
15501277 Exhibit 3.24.212-7
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Enter Name Control (NC) as follows:
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Press <Enter> for the Check Digit field. The system positions the cursor on the Name Control field.
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Enter the four-character Name Control from the First Name Line area in the Name Control field (see IRM 3.24.37, ISRP System, General Instructions, or IRM 3.24.38, ISRP System, BMF General Instructions, for Name Control determination). It is not necessary to press <Enter> if four characters are entered.
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If less than four characters, enter those shown and press <Enter>.
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If the Name Control is missing or illegible, enter one period followed by <Enter>.
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The system accesses the Enhanced-Entity Index File (E-EIF) to determine if the account is already established on the Master File. This is done to reduce the number of unpostables.
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The system accesses E-EIF and prompts for verification. Enter Y for yes or N for no.
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When the check is completed, the next prompt appears and entry may continue. If the account is located, the Check Digit appears in the Check Digit field on the screen, if available. The TIN/Check Digit/Name Control fields bypass verification. If the account is not located, the Name Control remains on the screen as entered.
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This procedure affects all forms except those with a Tax Class of "077" or "977" .
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Some fields require the entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the ISRP Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System, General Instructions, or IRM 3.24.38, ISRP System, BMF General Instructions, for procedures related to MUST ENTER fields.
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The indicator is edited in the upper left margin (i.e., M3, S5, etc.). Enter only the "M" or "S" . Ignore any other data present. If both are present, enter the "S" only.
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The following exhibits represent specific data entry procedures.
Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | SC Block Control | ABC | (auto) | The screen displays the ABC entered in the EOP dialog box, as described in IRM 3.24.37, ISRP System, General Instructions, or IRM 3.24.38, ISRP System, BMF General Instructions. Clerks cannot change it. |
(2) | Block DLN | DLN | (auto) ★★★★★★ |
Enter the first 11 digits as shown:
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(3) | Batch Number | BATCH | <Enter> ★★★★★★ |
Enter the batch number as follows:
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(4) | Document Count | COUNT | <Enter> ★★★★★★ |
Enter the document count as follows:
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(5) | Prejournalized Credit Amount | CR | <Enter> |
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(6) | Debit Amount | DB | <Enter> | Press <Enter> always. |
(7) | Transaction Code | TRCODE | <Enter> | For programs 15502/45502/44700/45508, enter "460" ; otherwise press <Enter>. |
(8) | Transaction Date | TRDATE | <Enter> | For program 44700, enter the date in MMDDYY format from the stamp date on the first Form 4868.
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(9) | Master File Tax Code | MFT | <Enter> | Press <Enter> always. |
(10) | Secondary Amount | SECAMT | <Enter> | Press <Enter> always. |
(11) | Source Code | SOURCE | <Enter> | For Form 3893, enter from box 11 as follows:
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(12) | Year Digit | YEAR | <Enter> | For Form 3893, enter the digit from box 12. |
(13) | Period Code | PRIOR YEAR | <Enter> | Press <Enter> always. |
(14) | RPS Indicator | RPS | <Enter> | For programs 15502/45502/44700/45508, press <Enter>; otherwise enter a "2" if:
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Note:
TAXPR, DATE, and EXT DATE must be present for document 00. If these are the same as previous document, press <Enter> to system generate the data.
Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | Section Number | SECT: | (auto) | Section "01" is system generated; no required entry. |
(2) | Serial Number | SER# | <Enter> |
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(3) | Name Control | NC | <Enter> ★★★★★★ |
Enter the Name Control as follows:
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(4) | EIN/SSN | TIN | (auto) ★★★★★★ |
Enter the 9-digit number from the area labeled "Your Social Security Number" , on the form.
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(5) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format. If not edited, press <Enter>.
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(6) | Transaction Date | DATE | <Enter> | Enter the digits from "Date Received" or "Date" in MMDDYY format. |
(7) | Extension to Date | EXT DATE | <Enter> | Enter the edited date, in MMDDYY format, found below the entity information or to the right of the City/State/ZIP Code area.
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(8) | ERS Action Code | ERSCD | <Enter> | Enter the edited code if present on the bottom left margin. |
Note:
MFT, TAXPR, CODE, and DATE must be present for Document 00. If these fields are the same as the previous document, press <Enter> to system-generate the data.
Note:
For Program 15502, MFT, RPT#, TAXPR, CODE, DATE, EXT DATE, EOGRP, LOBYR, ANP, and ERSCD are system-generated into subsequent documents until changed.
Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | Section Number | SECT: | (auto) | Section "01" is system-generated, no required entry. |
(2) | Serial Number | SER# | <Enter> |
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(3) | Name Control | NC | <Enter> ★★★★★★ |
Enter the Name Control as follows:
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(4) | EIN/SSN | TIN | (auto) ★★★★★★ |
Enter the TIN from the "Social Security Number" line.
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(5) | MFT Code | MFT | <Enter> | Enter "51" always. |
(6) | Report/Plan Number | RPT# | <Enter> | Press <Enter> always. |
(7) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format.
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(8) | Transaction Code | CODE | <Enter> | Enter "460" unless edited otherwise. |
(9) | Transaction Date | DATE | <Enter> | Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, press <Enter> only.
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(10) | Extension to Date | EXT DATE | <Enter> | Enter the underlined date found on line 1, line 2, or edited to the right of the City/State/ZIP Code area.
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(11) | EO Group Code | EOGRP | <Enter> | Press <Enter> always. |
(12) | Lobby Year Code | LOB YR | <Enter> | Press <Enter> always. |
(13) | Account Number (TIN) Prefix | ANP | <Enter> | Press <Enter> always. |
(14) | ERS Action Code | ERSCD | <Enter> | Enter the edited code from the bottom left margin. |
Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | Section Number | SECT: | (auto) | Section "01" is system-generated, no required entry. |
(2) | Serial Number | SER# | <Enter> |
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(3) | Check Digit | CD | <Enter> | Press <Enter> always. |
(4) | Name Control | NC | <Enter> | Enter the Name Control. See IRM 3.24.212.2.3 for procedures. |
(5) | Social Security Number | TIN | (auto) ★★★★★★ |
Enter the 9 digits as shown in "Your Social Security Number" box.
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(6) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format. If not edited, press <Enter>.
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(7) | Transaction Date | DATE | <Enter> | Press <Enter> always. |
(8) | ERS Action Code | ACTCD | <Enter> | Enter the edited digits in the bottom right margin. |
(9) | Multiple/Split Indicator | M/S | <Enter> | Enter the "M" or "S" edited in the upper left margin. |
Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | Section Number | SECT: | (auto) | Section "01" is system-generated, no required entry. |
(2) | DLN Serial Number | SER# | <Enter> |
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(3) | Name Control | NC | <Enter> ★★★★★★ |
Enter the Name Control. See IRM 3.24.212.2.3 for procedures. |
(4) | Taxpayer Identification Number | TIN | <Enter> ★★★★★★ |
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(5) | TIN Type | TYPE | <Enter> | Enter the edited zero (0), if present, following the TIN. |
(6) | Tax Period | TAXPR | <Enter> ★★★★★★ |
Enter 4 numeric digits (YYMM) edited in the blank portion of the title area to the immediate right of the words "File a Separate Application for Each Return" on Form 7004. If not edited, enter 2412.
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(7) | MFT Code | MFT | <Enter> | Enter the edited 2-digit MFT from the upper left margin of the form. |
(8) | Received Date | RDATE | <Enter> ★★★★★★ | Enter the 6 digits for the Received Date in MMDDYY format.
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(9) | Condition Code | CCC | <Enter> | Enter the Condition Code edited in the upper center margin. If the Condition Code is illegible, enter a "#." |
(10) | Return Code | RC | <Enter> | Enter the numeric code edited in the right margin of Line 1a. If not edited, press <Enter>. |
(11) | ERS-Action Code | ACTCD | <Enter> | Enter the edited digits from the bottom left margin. |
Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "03" always. |
(2) | Payment Received | RMT | <Enter> ★★★★★★ |
Enter the green edited amount shown on Line 8.
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Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
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(1) | Section Number | SECT: | (auto) | Section "01" is system-generated, no required entry. |
(2) | Serial Number | SER# | <Enter> |
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(3) | Check Digit | CD | <Enter> | Press <Enter> always. |
(4) | Name Control | NC | <Enter> | Enter the Name Control. See IRM 3.24.212.2.3 for procedures. |
(5) | EIN or SSN Number | TIN | (auto) ★★★★★★ |
Enter the TIN from "Your Social Security Number" box.
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(6) | Account Number Prefix | ANP | <Enter> | Enter the edited 0 (zero) if shown following the TIN. |
(7) | Report/Plan Number | RPT# | <Enter> | Press <Enter> always. |
(8) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format. If not edited, press <Enter>.
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(9) | Received Date | DATE | <Enter> | Enter the date in MMDDYY format as shown on the face of the document.
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(10) | Master File Code | MFT | <Enter> | Press <Enter> always. |
(11) | Primary Transaction Code | CODE1 | <Enter> | Enter "670" always. |
(12) | Primary Transaction Amount | AMT1 | <Enter> | Enter the green underlined or edited Transaction Amount.
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(13) | Secondary Transaction Code | CODE2 | <Enter> | Enter "460" always. |