3.42.9 Filing Information Returns Electronically (FIRE)

Manual Transmittal

December 07, 2021

Purpose

(1) This transmits revised IRM 3.42.9, Electronic Tax Administration, Filing Information Returns Electronically (FIRE).

Material Changes

(1) IRM 3.42.9.1 Program Scope and Objectives - In (2) and (3) added information to support programming changes due to new Information Returns (IR) Application for Transmitter Control Code (TCC).

(2) IRM 3.42.9.1.1 Background - In (1), added new IR Application for TCC. In (2) deleted online Form 4419, Application for Filing Information Returns Electronically (FIRE), which will become obsolete. In (4), added External Services Authorization Management (ESAM) as one of the systems, applications and services used by TSO employees.

(3) IRM 3.42.9.1.2 Authority - In (1), added Policy Statement (PS) 3-2, Authority to grant extensions and waivers and deleted PS 3-8, Extension of time for filing certain information returns, approved in bona fide cases, PS 3-9, Extension of time to furnish statement to recipient, approved in bona fide cases, PS 3-10, Extension of time to file Form W-2, approved in bona fide cases, and PS 3-11, Extension of time to furnish Form W-2 to employees, approved in bona fide cases.

(4) IRM 3.42.9.1.4 Terms and Acronyms - Added and removed definitions to support programming changes due to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(5) IRM 3.42.9.1.5 Related Resources - In (1), added IRM 3.42.7, EPSS Help Desk Support, Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR) Processing Year 2022, Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters, Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide and Publication 5308, Automated Enrollment for ACA Providers: The Externals Guide.

(6) IRM 3.42.9.3 Technical Services Operation (TSO) Authentication and Authorization (AA) Guidelines - In (3), removed IR Application for TCC with Employee User Portal (EUP). IR Application isn’t a system. It’s a product retrieved from EUP which is the actual system used.

(7) IRM 3.42.9.3.1 Authentication/Authorization for Filing Information Returns Electronically (FIRE) Account Password, Secret Phrase, and Personal Identification Number (PIN) - Problem Resolution and Reset - Reference to PWORD, profile or Trnsmmttrec are now combined under Transmitter Record and search options added due to recent programming changes.

(8) IRM 3.42.9.3.2 Authentication/Authorization for FIRE Account User Identification (ID) Problems - Revised section to include changes to support programming changes tied to new IR Application for TCC.

(9) IRM 3.42.9.3.3 Authentication/Authorization for FIRE File Transmission Information - Added additional location for verification of customer's position with the company due to programming changes.

(10) IRM 3.42.9.3.4 Authentication/Authorization for FIRE Transmitter Control Code (TCC) Inquiries - Revised section to include changes to support programming changes tied to new IR Application for TCC.

(11) IRM 3.42.9.3.6 Authentication/Authorization for Form 8508, Request for Waiver From Filing Information Returns Electronically - added “or Form 8809, Application for Extension of Time for Filing Information Returns” to the end of the title.

(12) IRM 3.42.9.3.7 Authentication/Authorization for Account Information - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(13) IRM 3.42.9.3.9 Additional Authentication - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(14) IRM 3.42.9.7 E-help Support System (EHSS) - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(15) IRM 3.42.9.8 Information Returns Application for Transmitter Control Code (TCC) - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(16) IRM 3.42.9.8.1 Receipt of Paper Form 4419 - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(17) IRM 3.42.9.8.3 IR Application for TCC Workgroup Criteria - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(18) IRM 3.42.9.8.4 Acceptance Criteria Procedures - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(19) IRM 3.42.9.8.6 Revocation of Transmitter Control code TCC) - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(20) IRM 3.42.9.8.7 IR Application for TCC Data Transfers Run Times - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(21) IRM 3.42.9.8.8 Form 4419 Historical Reports - In (1), deleted 1st bullet.

(22) IRM 3.42.9.9.1 Combined Federal/State Filing Program - In (4) add Form 1099-NEC, Nonemployee Compensation.

(23) IRM 3.42.9.9.2 Test Files - Added statement to not send actual taxpayer information to test system.

(24) IRM 3.42.9.9.3 FIRE Secret Phase - Deleted (3), redundant with information in (4). In (1) combined first 2 bullets into 1 sentence.

(25) IRM 3.42.9.9.4 FIRE Account User Identification (ID), Password, and Secret Phrase Problems - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(26) IRM 3.42.9.9.5 User Personal Identification Number (PIN) Problems - In (2), added the specific 10 digit numeric PIN to be used.

(27) IRM 3.42.9.9.6 Resolving Transmitter Control Code (TCC) Inquiries- Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(28) IRM 3.42.9.9.6.1, Transmitter Control Code (TCC) and Taxpayer Identification Number (TIN) Mismatch Problems - Revised section to include changes to support programming changes tied to new IR Application for TCC which replaces online Form 4419, Application for FIRE.

(29) IRM 3.42.9.9.6.2 Forgotten Transmitter Control Code (TCC) - Revised section to include search and research changes to support programming changes tied to new IR Application for TCC.

(30) IRM 3.42.9.10.1 Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding - Added information to support knowledge of special project processing of electronically filed Form 1042-S.

(31) IRM 3.42.9.10.2 Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips - Added information to support knowledge of special project processing of electronically filed Form 8027.

(32) IRM 3.42.9.10.3 Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits - Added information to support knowledge of special project processing of electronically filed 8955-SSA.

(33) IRM 3.42.9.11.1 Processing Form 8508 - In (5), added bullet to accept explanation from foreign entity unable to file electronically for issues outside of their control.

(34) IRM 3.42.9.12.8 Processing Fill-In Form 8809, Application for Extension of Time To File Information Returns - In (3) added bullet indicating no need to establish FIRE Account for Form 8809.

(35) IRM 3.42.9.19.3 Mis-routed and Mis-directed Mail - In (2) & (3) changed IRS campus to IRS Submission Processing Center.

(36) IRM 3.42.9.22.3 Correspondence - IR Application for TCC, Form 4419, Extensions, and Waivers - Added new letters to support new IR Application for TCC processing.

(37) Replaced all content referencing Online 5081 with the new Business Entitlement Access Request System (BEARS).

(38) Editorial changes made throughout the IRM section including:

  • Incorporation of plain language standards

  • Correction to hyperlinks, website addresses, IRM references, and typographical errors

  • Updated terminology

Effect on Other Documents

IRM 3.42.9, Filing Information Returns Electronically (FIRE), dated December 8, 2020 (effective January 1, 2021) is superseded.

Audience

The primary audience is Electronic Products and Services Support, Technical Services Operation.

Effective Date

(01-01-2022)

Sasha Lanes
Director, Electronic Products and Services Support
Wage and Investment Division

Program Scope and Objectives

  1. Electronic Products & Services Support (EPSS) is a stand-alone organization reporting to the Director, Customer Accounts Services (CAS) in the Wage & Investment (W&I) Division. EPSS is a centralized office for the management of the Internal Revenue Service (IRS) electronic products and services within W&I CAS. The EPSS vision is: Advance IRS electronic business opportunities to meet the changing demands of the future while delivering a positive customer experience. The mission statement is: Support customer-valued e-solutions for Service-wide electronic products and services. Visit the EPSS web site at https://irssource.web.irs.gov/WI/SitePages/EPSS.aspx

  2. EPSS Technical Services Operation (TSO) serves as the main point of support for the electronic processing of information returns through the Filing Information Returns Electronically (FIRE) System. In September 2021, TSO will support the issuance of the Transmitter Control Code (TCC) through the Information Returns (IR) Application for TCC. TSO provides technical guidance to the public by e-mail or telephone, monitors the FIRE System, coordinates change requests, manages and maintains data processing, and controls operational aspects of Information Returns (IRs) submitted electronically by businesses, financial institutions, and federal, state, and local governments.

  3. Purpose: This IRM provides guidance and procedures for the monitoring and managing of electronic filing through the FIRE System and related components, and it provides information on assisting customers with electronic filing of information returns. It explains how assistors may help customers obtain a transmitter control code (TCC) via Information Returns Application for TCC, request an extension or waiver, and it guides employees through the resolution of electronic filing error codes. It instructs employees in customer support by e-mail or telephone and prescribes actions for the protection of taxpayer data.

  4. Audience: These procedures are used by TSO employees, managers, analysts, and others who provide support to internal and external stakeholders who use the FIRE Systems.

  5. Policy Owner: Director, Electronic Products & Services Support (EPSS).

  6. Program Owner: Electronic Products & Services Support (EPSS).

  7. Primary Stakeholders: All IRS users of the FIRE Systems.

Background

  1. TSO provides assistance to the payer/employer community via telephone and electronic mail regarding the filing of information returns, and actions needed to participate in the electronic filing program. Inquiries relate to the preparation and submission of electronic files, resolution of electronic filing error conditions, questions regarding the IR Application for TCC, and program support. TSO employees don't provide a legal opinion or position, and don't answer individual tax law inquiries. TSO provides guidance to essential elements pertaining to technical aspects for electronic filing through the FIRE Systems, self-help resources, and referrals to tax law topics on IRS.gov. Refer to IRM 21.3.11.1.4, Technical Services Operation Scope of Inquiry.

  2. TSO provides guidance on the preparation and filing of the following forms:

    • Form 1094-B, Transmittal of Health Coverage Information Returns

    • Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

    • Form 1095-B, Health Coverage

    • Form 1095-C, Employer Provided Health Insurance Offer and Coverage

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098 series

    • Form 1099 series

    • Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

    • Form 3922, Transfer of Stock Acquired through an Employee Stock Purchase Plan Under Section 423(c)

    • Form W-2 series

    • Form W-2G, Certain Gambling Winnings

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 5498 series

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Form 8596, Information Return for Federal Contracts

    • Form 8809, Application for Extension of Time to File Information Returns

    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

  3. Users of the IRS Information Return Program include but are not limited to the following:

    • Attorneys

    • Certified Public Accountants (CPA)

    • Financial Institutions

    • Foreign Financial Institutions

    • Governmental Agencies

    • Government Contractors

    • Information returns filer/payer

    • Intermediate Service Providers (ISP)

    • Large Corporations

    • Software Developers

    • State Tax Authorities

    • Taxpayer Assistance Centers (TAC)

    • Transmitters

  4. Employees in TSO use the systems, applications and services below.

    • External Services Authorization Management (ESAM)

    • FIRE System (Production and Test)

    • FIRE Customer Service Representative (CSR)

    • Information Return Program (IRP) Homepage

    • Automated Waiver and Extension Processing System (AWAX)

    • E-Help Support System (EHSS)

    • Payer Master File (PMF)

    • Integrated Data Retrieval System (IDRS)

    • Extension and Waiver Payer Master File (EAWPMF)

    • CTRL-D web application

    • Chapter Three Withholding (CTW)

    • Allocated Tip Monitoring (ATM)

Authority

  1. TSO is guided by the following legal and regulatory authorities in relation to the Information Return Program:

    • IRC 7803(a)(3), Taxpayer Bill of Rights

    • IRC 6103, Confidentiality and Disclosure of Returns and Return Information

    • Treas. Reg. section 301.6011-2(c)(1), Low-volume filers/250-threshold Rule

    • Pub. L. 114-113, div. Q, Protecting Americans from Tax Hikes (PATH) Act, 201

    • Pub. L. 105-206, 112 Stat. 695, Restructuring and Reform Act of 1998 (RRA 98)

    • Taxpayer First Act of 2019 (Pub. L. 116-25), 2301, 2102 and 2202

    • Policy Statement 3-2, Authority to Grant Extensions and Waivers

    • Treas. Reg. section 1.6042-4(e)(2), Time for furnishing statements - Extension of time.

Roles and Responsibilities

  1. Throughout this IRM, roles may be defined as being responsible for creating, updating, and maintaining documentation, in cooperation with other entities in the agency. When changes are made the responsible party must ensure all impacted parties are notified, to ensure smooth transition for both internal and external stakeholders.

  2. Director of Electronic Products and Services Support (EPSS) oversees the policies in this IRM and approves and authorizes the issuance of the Internal Management Document (IMD).

  3. EPSS Program Management/Policy Analyst are responsible for the policy and procedures contained in the IRM.

  4. TSO Operation Chief is responsible for overseeing procedures contained this IRM are followed.

  5. TSO Team Managers are responsible for understanding the content of this IRM and to ensure the employees adhere to the procedures contained in this IRM. When updates are identified they must review and approve prior to submission to the IRM author.

  6. TSO employees are responsible for understanding the content, and adhering to the procedures contained in this IRM. They are responsible for preserving the privacy and security of taxpayer data received through the FIRE System. All employees must be aware of all requirements pertaining to transmitter/filer data as described IRM 10.8.1, Information Technology (I) Security, and Policy Guidance. When updates are identified they must be sent to Team Manager for review prior to submission to the IRM author.

Terms and Acronyms

  1. The following definitions are utilized in IRM 3.42.9:

    • ACA Application for Transmitter Control Code (TCC) - Application allows the user to request participation in electronic filing of Affordable Care Act (ACA) returns.

    • Acceptance Criteria - Eligibility is used to determine if the IR Application for TCC can be approved for the information return electronic filing program.

    • Affordable Care Act Information Return (AIR) System - Receives electronically filed ACA information returns/forms.

    • Authorized Delegate (AD) - Individual given the responsibility by the Responsible Official(s) to maintain, revise, and sign the IR Application for TCC; optional role.

    • Contact - Individual responsible for transmitting information returns and available for inquiries from the IRS.

    • Combined Federal State Filing (CFSF) Program - Program in which approved electronic filers consent to the IRS’s disclosure of return information to participating states.

    • External Services Authorization Management (ESAM) - Refers to the platform that supports the IR Application for TCC, and the AIR Application for TCC.

    • Filer - Any person or entity that files an information return.

    • Information Returns (IR) Application for Transmitter Control Code (TCC) - Effective September 2021, new online application for TCC, replaces Form 4419.

    • Information Return Project Database (IRP) - Refers to the system used to process waivers, recipient copy extension requests, and historical 4419 data, Request to Recreate Notices CP2100, CP2100A, and 972CG.

    • Issuer - Files their own Information Return electronically regardless of the number of locations.

    • Receipt ID - Acknowledgment that a file was successfully transmitted via the AIR System.

    • Responsible Official - Individual with responsibility and authority for a business entity. The RO is the first point of contact with the IRS and has the authority to sign on behalf of the business.

    • Run Identification Key - A combination of tax year, cycle, campus code, and job number.

    • Secure Access Authentication (SAA) - Is a multi-step authentication process that allows the customer to gain safe and secure access to IRS systems, protects sensitive online tools from fraudulent access and create an account for access to IRS e-Services products and the IR Application for TCC.

    • Software Developer - Writes origination or transmission software according to IRS specifications.

    • Transmitter - Sends electronic information return data directly to the IRS on behalf of a business or individual. May also file information returns for their own business; regardless of the number of locations.

    • Withholding Agent - Any person, U.S. or foreign, that has control, receipt, or custody of an amount subject to withholding or who can disburse or make payments subject to withholding.

  2. Refer to Exhibit 3.42.9-1, Acronyms, for a list of acronyms found in this IRM.

Related Resources

  1. The following lists the primary sources of guidance used by TSO to provide consistent, accurate and professional responses when working assigned programs:

    • IRM 3.42.7, EPSS Help Desk Support

    • IRM 3.42.9, Filing Information Returns Electronically (FIRE)

    • IRM 21.3.11, Taxpayer Contacts, Information Returns Reporting Procedures EPSS Research Portal

    • General Information for Certain Information Returns

    • Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

    • Publication 1239, Specifications for Electronic Filing of Form 8027, Employer’s Annual Information Return Tip Income and Allocated Tips

    • Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

    • Publication 1516, Specifications for Electronic Filing of Form 8596, Information Returns for Federal Contracts

    • Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

    • Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR) Processing Year 2022

    • Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters

    • Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide

    • Publication 5308, Automated Enrollment for ACA Providers: The Externals Guide

Program Management and Review

  1. Electronic Products and Services Support (EPSS) oversees and maintains TSO programs by performing reviews and certification as described below:

    • Annual EHSS Knowledge Article Certification

    • EPSS Program Letter - documents expectations for telephone and paper inventory programs including quality review guidelines, goals and employee certification

    • Quality Measures - goals set forth are based on five quality attributes: Customer Accuracy, Procedural, Regulatory, Professionalism, and Timeliness. Quality review goals include frequency, method of sampling and performance targets. Reviews are performed with the use of Contact Recording (CR) and Embedded Quality Review System (CQRS)

Impact on Other IRS Offices

  1. Employees should be aware of the policies and procedures of other IRS offices that impact TSO. Some of the offices are described in this section.

Taxpayer Advocate Service (TAS)

  1. The Taxpayer Bill of Rights (TBOR) adopted by IRS in June 2014. TBOR number 2, The Right to Quality Service, provides that taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and understandable communications from the IRS; and to speak to a supervisor about inadequate service. IRS employees are responsible for being familiar with and acting in accord with all ten taxpayer rights. For more information about the Taxpayer Bill of Rights, see http://win.web.irs.gov/Taxpayer_Rights.htm.

  2. This section explains the customers right to receive assistance from the Taxpayer Advocate Service and actions to determine if a contact should be referred to the Taxpayer Advocate Service. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

  3. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure isn't working as it should. TAS criteria includes economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for additional information.

  4. While the IRS is continually working to serve customers in a quality manner, some taxpayers have difficulty getting solutions to their problems or receiving timely and appropriate responses to their inquiries. Congress established the Office of the Taxpayer Advocate, which is under the direction of the National Taxpayer Advocate to assist taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The case advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  5. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide for TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

    Note:

    Case criteria isn't meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

  6. Refer taxpayers to TAS if the case can't be completely resolved “same day,” meaning within 24 hours or steps to resolve the issue are not taken within 24 hours; and the customers issue meet TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria and IRM 13.1.7.4, Same Day Resolution by Operations.

  7. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and can't initiate action to resolve the inquiry or provide the relief requested. A taxpayer doesn't have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  8. When referring cases to TAS, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Provide the taxpayer with the number for the NTA toll-free intake line, 1-877-777-4778 or TTY/TDD 800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer isn't satisfied with the service he or she received.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

  9. The following types of cases should NOT be referred to TAS:

    • Cases where the taxpayer's complaint or inquiry only questions the constitutionality of the tax system; or

    • Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal tax returns or paying federal taxes.

  10. Any taxpayer contact that meets any criteria listed in IRM 13.1.7.2, TAS Case Criteria, should be forwarded to the local Taxpayer Advocate for special handling using Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

Office of Disclosure

  1. The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and Disclosure of Returns and Return Information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records including information returns are properly safeguarded and disclosed only as provided by law.

  2. TSO employees are required to take measures to prevent the unauthorized disclosure of prohibited information. When providing information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking to on the telephone. Follow Disclosure guidelines in IRM 3.42.9.3, TSO Authentication and Authorization Guidelines.

  3. Answering machines and voice mail are frequently used when communicating with taxpayers, tax preparers, representatives, transmitters, filers, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Guidelines for leaving information on answering machines or voice mail may be found in IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

  4. Governmental Liaison, Disclosure and Safeguards has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

  5. Faxing of tax information and information return data to other IRS offices is permitted consistent with existing internal rules. See IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information.

  6. Employees may not use e-mail to transmit SBU data unless they use IRS Secure Messaging system. SBU data may not be sent outside of the IRS, including to other government agencies, taxpayers, transmitters, filers or their representatives. See IRM 11.3.1.7, Safeguarding Sensitive But Unclassified (SBU), Personally Identifiable Information (PII) and Other Sensitive Information, for general rules for e-mail and Secure Messaging.

  7. Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

  8. Employees must report an inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset, within one hour to his/her manager and to one of the offices as described on the Report Losses, Thefts or Disclosureshttps://portal.ds.irsnet.gov/sites/vl003/lists/reportlossestheftsdisclosures/landingview.aspx web page.

Identity Protection and Incident Management

  1. Privacy, Governmental Liaison and Disclosure (PGLD) works with business units to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles, and governance policy. Identity theft is a serious crime where someone obtains personal or financial information for personal gain. The information can include but isn't limited to social security numbers, birth dates, addresses, bank account information, and even tax records including information returns. Refer to IRM 11.3.1.17.2, Electronic Mail and Secure Messaging.

  2. If you receive a call from a taxpayer, transmitter, or filer who has received a suspicious, bogus, or phishing e-mail claiming to be from the IRS, advise the taxpayer, transmitter, or filer to forward the e-mail to the electronic mailbox: phishing@irs.gov. The IRS doesn't initiate taxpayer communications through e-mail. For example, the IRS:

    • Doesn’t request detailed personal information through e-mail.

    • Doesn’t send e-mail requesting a personal identification number (PIN), password, or similar access information for credit/debit cards, banks or other financial accounts.

  3. Refer to IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for additional guidance. Additional reference material is located at Disclosure and Privacy Knowledge Base.

  4. The office of PGLD works with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data including transmitter/filer information return data from identity theft and from disclosure due to loss or unauthorized access. Refer to IRM 10.5.4.5.1, IRS Data Breach Tracking Indicator - Development and Implementation, and IRM 25.23.2.6, Closing Identity Theft Issues, for additional information.

  5. If a taxpayer has previously been in contact with the IRS and has not achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 800-908-4490.

Technical Services Operation (TSO) Authentication and Authorization (AA) Guidelines

  1. Ensure the customer is entitled to receive requested information. You must authenticate the customer before providing secured account information.Additionally, the customer must be authorized to receive the information requested.

    Note:

    Customers requesting general information (i.e., not account specific) don't require authentication. For example, a customer could ask: "How do I apply for a TCC?" or, "Do I need to submit a test file?" If, in the course of the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.

  2. Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to IRM 11.3.1, Introduction to Disclosure. Additional information can be found on the Disclosure website.

  3. Research the appropriate system to authenticate the customer (e.g., IRP Homepage, IR Application for TCC, FIRE CSR, or Integrated Data Retrieval System (IDRS)).

  4. Assistors are required to use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that doesn't require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on the SERP EPSS Portal and is linked within EHSS.

Authentication/Authorization for Filing Information Returns Electronically (FIRE) Account Password, Secret Phrase, and Personal Identification Number (PIN) - Problem Resolution and Reset

  1. The required authentication/authorization probes for an inquiry relating to a FIRE password, secret phrase, and PIN problem resolution and reset are listed below.

    • FIRE User ID

    • Business Name

    • Business Address

    • Contact Name

    Obtain and verify the probes using the FIRE CSR Transmitter Record Search.

  2. Use the Transmitter Record Search with one or more of the following:

    • FIRE User ID

    • TCC

    • EIN

    • User ID Contact Phone

    • User ID E-mail Address

  3. A search using the FIRE User ID will provide a list of all like FIRE User IDs. The Transmitter Record Search Results will provide a list of all like FIRE User IDs along with the following information for each item listed:

    • User ID Contact Name

    • User ID E-mail

    • User ID Phone

    • TIN

    • TCC

    Note:

    The FIRE User can be the Responsible Official that signed the application for TCC or they may be an individual authorized by the RO to submit information returns electronically/check file statuses on behalf of the business.

  4. A search using the User ID E-mail or User ID Phone will provide more targeted results. You must then determine the correct record by using the information provided in the Transmitter Record Search Results.

  5. A search using the EIN and/or TCC will provide a list all related FIRE Accounts. You must then determine the correct record by using the information provided in the Transmitter Record Search Results.

    Note:

    You must obtain the User ID and company name from the customer and verify the information provided is an exact match with the account information from FIRE CSR Transmitter Record screen. If the customer is unable to verify the address or contact name, you must obtain and verify two additional probes from FIRE CSR Transmitter Record screen.

  6. If the required probes can’t be obtained and verified, advise the caller to create a new FIRE Account.

Authentication/Authorization for FIRE Account User Identification (ID) Problems

  1. The required authentication/authorization probes for User ID problems are listed below. Obtain and verify the probes using the FIRE CSR Transmitter Record screen.

    • EIN

    • Business Name

    • Business Address

    • Contact name listed on the FIRE Account

    Note:

    You must obtain the EIN or User ID and business name from the customer and verify the information provided is an exact match with the account information from the FIRE CSR Transmitter Record screen. If the customer is unable to verify the address or contact name, you must obtain and verify two additional probes from the FIRE CSR Transmitter Record screen.

  2. If the required probes can't be obtained and verified, advise the caller to create a new FIRE Account.

Authentication/Authorization for FIRE File Transmission Information

  1. The required authentication/authorization probes for viewing files on the 3.4 mainframe and providing file transmission information including status of a file, reason for a file rejecting, error conditions, and making a good file bad are listed below. Obtain and verify the probes listed below:

    • EIN

    • TCC

    • Business Name

    • Customer's position with the company. For accounts using a TCC issued after September 26, 2021, this information can be found on the IR Application for TCC.

    Note:

    You must obtain the EIN and business name from the customer and verify the information provided is an exact match with the Transmitter Record screen account information. If you need to look at a file and provide specific field information, refer to IRM 3.42.9.3.7, Authentication/Authorization for Account Information, or IRM 3.42.9.3.8, Third-Party Authorization.

Authentication/Authorization for FIRE Transmitter Control Code (TCC) Inquiries

  1. Follow the guidelines below to perform authentication/authorization for the following TCC (issued prior to September 26, 2021) inquiries:

    • TCC Letters

    • Forgotten TCC (legacy TCC only - A TCC issued prior to September 26, 2021)

      Note:

      FIRE CSR Transmitter Record screen has an ESAM indicator and an ESAM status field. If these fields are not populated, that indicates a TCC was issued prior to September 26, 2021.

  2. Verify the customer is able to perform authentication for one of the following roles:

    • Contact listed on Form 4419 is now shown as the Responsible Official on the Transmitter Record screen. Obtain and verify probes listed in (3) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.7, Authentication/Authorization for Account Information.

    • Authorized Third-Party. Refer to IRM 3.42.9.3.8.1, Third-Party Authentication - Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization.

    • Oral Disclosure Consent. Refer to IRM 3.42.9.3.8.2, Oral Disclosure Consent

  3. If the customer is the contact name listed on Form 4419, obtain and verify the required authentication/authorization probes listed below using FIRE CSR Transmitter Record, IRP Homepage, or CC INOLE:

    • EIN or TCC

    • Business Name (Refer to Note below.)

    • Business Address

    Note:

    You must obtain the EIN or TCC and business name from the customer and verify the information provided is an exact match on one of the following locations: FIRE CSR Transmitter Record, IRP Homepage, or CC INOLE. If the customer is unable to verify the address, you must obtain and verify two additional probes to satisfy high risk authentication. Refer to IRM 3.42.9.3.9, Additional Authentication.

Authentication/Authorization for Encryption Code Information

  1. The customer must be:

    • Contact listed on Form 10301, CD/DVD Encryption Code Authorization CP2100/972CG. Obtain and verify the probes listed in (2) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.7, Authentication/Authorization for Account Information

  2. If the customer is the contact listed on Form 10301, obtain and verify the authentication/authorization probes listed below:

    • Contact Name listed on Form 10301

    • TIN

    • Business Name

    • Business Address

    Note:

    You must obtain the TIN and business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.9, Additional Authentication.

Authentication/Authorization for Form 8508, Request for Waiver From Filing Information Returns Electronically or Form 8809, Application for Extension of Time for Filing Information Returns

  1. The customer must be:

    • Contact listed on Form 8508 or Form 8809. Obtain and verify the probes listed in (2) below.

    • Authorized role per entity type. Refer to IRM 3.42.9.3.7, Authentication/Authorization for Account Information.

  2. If the customer is the contact listed on Form 8508 or Form 8809, obtain and verify the authentication/authorization probes listed below:

    • Contact Name listed on Form 8508 or Form 8809

    • TIN

    • Business Name

    • Business Address

    Note:

    You must obtain the TIN and business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.9, Additional Authentication.

Authentication/Authorization for Account Information

  1. Authentication and authorization for account information includes the following topics:

    • Specific field information within a file

    • TIN and legal name mismatch

    • Notice information including requests for TCC information

    • Requesting a copy of a notice (Recreates)

    • FIRE TCC - Status of IR Application for TCC Forgotten TCC, and TCC Letters

    • Status or information provided on Form 8809, Application for Extension of Time To File Information Return

    • Status or information provided on Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Status or information provided on an Extension of Time for Recipient Copies of Information Returns

  2. Follow the authentication/authorization probes per Figure 3.42.9-1 before assisting the customer.

    Figure 3.42.9-1

    Entity Form Filing Requirement Position Relationship TIN (SSN, EIN, ITIN) Name as reported on their tax or information return Address DOB
          Required Authentication Probes  
    Individual 1040 Self X X X X
    Sole Proprietor 1040 with Schedule C and/or 941 Self (identified as first name on first name line) X X X  
    Single Member LLC 1040 with Schedule C and/or 941 Self (listed as single member) X X X  
    Partnership 1065 Partner X X X  
    LLC treated as a Partnership 1065 Partner or Member X X X  
    Corporation 1120 Officer that can legally bind X X X  
    LLC treated as a Corporation 1120 Officer or member that can legally bind X X X  
    Exempt/Church 990 and 941 only Officer/legally authorized X X X  
    Government 941 only Officer/legally authorized X X X  
    Trust 1041 Trustee X X X  

    Note:

    On FIRE TCC inquiries, obtain and verify the EIN or TCC and business name is an exact match on one of the following locations: FIRE CSR Transmitter Record screen, IRP Homepage legacy only, IR Application for TCC (new users beginning September 26, 2021) or CC INOLE. Obtain and verify two additional probes when the customer can't verify the address to satisfy high risk authentication. Refer to IRM 3.42.9.3.9, Additional Authentication.

  3. You must obtain the TIN and taxpayer or business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two additional probes. Refer to IRM 3.42.9.3.9, Additional Authentication.

  4. If the customer is a third-party, refer to:

    • IRM 3.42.9.3.8.1, Third-Party Authentication - Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization.

    • IRM 3.42.9.3.8.2, Oral Disclosure Consent.

  5. Additional information can be found in IRM 11.3.2, Disclosure to Persons with a Material Interest, IRM 11.3.3, Disclosure to Designees and Practitioners, and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).

Third-Party Authorization

  1. A third-party authorization is a signed document and/or an oral statement made by a taxpayer granting specific authorities to a third-party. Third-Party authorizations include:

    • Form 2848, Power of Attorney and Declaration of Representative

    • Form 8821, Power of Attorney and Declaration of Representative

    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Oral Disclosure Consent (ODC), a non-written tax information authorization

    • Third-Party designee (also known as check-box authority)

Third-Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization
  1. When responding to a third-party (an individual other than the taxpayer), who is authorized to represent a taxpayer before the IRS, or who is authorized to inspect and/or receive a taxpayer’s confidential tax information, advise customer to fax in Forms 2848 or 8821. Research the Centralized Authorization File (CAF) using Command Code (CC) CFINK to determine if an authorization is on file, and that they are authorized to represent the taxpayer before the IRS, before providing any tax account information.

  2. To verify the caller is an authorized third-party, obtain and verify the following information:

    • Taxpayer’s Name

    • Taxpayer’s TIN

    • Tax Period in question

    • Tax Form(s)

    • Third-Party Name

    • Third-Party Number (also known as: Rep number, CAF number)

    Note:

    If the caller doesn’t have his/her CAF number available, request his/her name and address and use this information to verify the call is CAF authorized to receive the requested information.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

    You must obtain the required probes from the customer and verify the information provided is an exact match on CC CFINK and IDRS.

  3. Form 2848 may be faxed to TSO authorizing the customer to receive secure account information or tax return information. Verify Form 2848 is complete with the information listed below:

    • Box 1 - Name, TIN, and address of taxpayer requesting POA

    • Box 2 - Name and address of representative

    • Box 3 - Description of Matter section must clearly describe the type of information authorized to receive

    • Box 4 - Box checked, Specific Use Not Recorded on CAF (if applicable)

    • Box 7 - Signature of person with the authority to execute form per entity type, date, and title

    • Part II - Declaration and Signature of Representative -must include the representative’s designation under which he or she is authorized to practice before the IRS. In addition, the representative must list the licensing jurisdiction (state) or other licensing authority and his/her bar, license, certification, registration, or enrollment number, if applicable. Additional information can be found in IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821.

  4. Form 8821 may be faxed to TSO, authorizing the customer to receive secure account information or tax return information. Verify Form 8821 is complete with the information listed below:

    • Box 1 - Name, TIN, and address of taxpayer

    • Box 2 - Name and address of appointee

    • Box 3 - Description of Matter section must clearly describe the type of information authorized to receive

    • Box 4 - Box checked, Specific Uses Not Recorded on CAF (if applicable)

    • If Form 8821 is submitted to authorize disclosure of confidential tax information for a purpose other than addressing or resolving a tax matter with the IRS, the IRS must receive Form 8821 within 120 days of the taxpayer’s signature date on Form 8821. This 120-day requirement doesn’t apply to a Form 8821 submitted to authorize disclosure for the purpose of assistance with a tax matter with the IRS. Refer to Instructions for Form 8821

    Note:

    For Form 8821, Section 2202 of the Taxpayer First Act amended the provisions of 26 IRC 6103(c) by adding the following language to the Code: “Persons designated by the taxpayer under this subsection to receive return information must not use the information for any purpose other than the express purpose for which consent was granted and must not disclose return information to any other person without the express permission of, or request by, the taxpayer. Authorized third-parties, who disclose return information to other third-parties without taxpayer consent’, or authorized third-parties who use return information for a purpose other than the one intended by the taxpayer, may be liable for civil damages.”

  5. Perform the same authentication process provided in (2) for a paper or faxed third-party authorization as you would for an authorization already on the CAF file.

  6. If Form 2848 or Form 8821 isn’t on the CAF file, forward the original unprocessed paper or faxed copy to the appropriate CAF Unit for processing. Forms indicating, “Specific Use Not Recorded on CAF”, may be destroyed as classified waste.

  7. Refer to IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication.

Oral Disclosure Consent
  1. Accept Oral Disclosure Consent (ODC) from a taxpayer authorizing the disclosure of account information to a third-party to assist in resolving an account issue. Perform the following actions:

    • Gather sufficient facts underlying the request or consent to determine the nature and extent of the information or assistance requested and the return or return information to be disclosed.

      Note:

      A request for a copy of a tax return must be made in writing, and Form 4506, Request for Copy of Tax Return, should be used. An oral authorization can’t be used to disclose a copy of a tax return.

    • Confirm the date, nature and extent of the assistance request.

    • Perform authentication with the person who is in an Authorized Role per Entity Type and confirm the identity of the designee. Refer to IRM 3.42.9.3.7, Authentication/Authorization for Account Information.

  2. ODC can't be used for the following situations:

    • To request the IRS to systemically issue and mail account transcripts and/or copies of notices, letters or returns to a third-party. However, the authorized third-party may request copies of information be sent to the address of record.

    • To request for non-tax matter information. (e.g., requests for income verification for student loans, mortgage loans, etc.)

  3. ODC expires after the account issue is closed.

Additional Authentication

  1. For conditions in which additional authentication is warranted, verify two or more additional items from the taxpayer, transmitter on the filer's account, or return information utilizing the EPSS Authentication and Authorization (AA) Job Aid:

    • Any name the organization uses to operate or conduct business (i.e., Doing Business As)

    • Filing Requirements

    • Any other verifiable items from the return or account

  2. Verify from IDRS or other appropriate systems listed below:

    • IRP Homepage

    • FIRE CSR Transmitter Record screen

    • ACA Application for TCC

    • IR Application for TCC

    • Accounts Management Console (AMC)

Disclosure Cross-References

  1. The previous sections are targeted at products and services supported by TSO. However, you should refer to the following IRM sections for complete guidance on Authentication and Authorization.

    • IRM 11.3.2, Disclosure to Persons with a Material Interest

    • IRM 11.3.3, Disclosure to Designees and Practitioners

    • IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e)

    • IRM 21.1.3.2, General Disclosure Guidelines

    • IRM 21.1.3.2.1, Disclosure Definition

    • IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures

    • IRM 21.1.3.2.3, Required Taxpayer Authentication

    • IRM 21.1.3.2.4, Additional Taxpayer Authentication

    • IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication

    • IRM 21.1.3.3.1, Third-Party Designee Authentication

    • IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)

    • IRM 21.1.3.4, Other Third-Party Inquiries

    • IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization

    • Form 8655, Reporting Agent Authorization

    • IRM 21.1.3.7, Requests from Employees of Business Entities

    • IRM 21.1.3.8, Inquiries From IRS Employees

    • IRM 21.1.3.9, Mailing and Faxing Tax Account Information

    • IRM 21.2.1.58, Secure Access eAuthentication

Customer Contact Procedures

  1. TSO employees use standardized procedures to efficiently provide consistent responses to customers. This section establishes uniform procedures for phone and written responses. Follow procedures in the following references:

    • IRM 21.3.11.6.1, Responding to the Customer

    • IRM 21.3.11.6.2, Referring Customers to Other Areas and Resources

    • IRM 21.3.11.3, Safety and Security

Communications

  1. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), 3705(a), provides identification requirements for all IRS employees working tax related matters. Follow procedures listed in IRM 21.3.11.5, Communications.

  2. Use standardized procedures to efficiently provide consistent responses to customers as identified below:

    • IRM 21.3.11.5, Communications

    • IRM 21.3.11.5.1, Computer Telephony Integrations Object Server (CTIOS) Soft Telephone System

    • IRM 21.3.11.5.1.1, Reason Codes for Idle

    • IRM 21.3.11.5.2, Telephone Etiquette

    • IRM 21.3.11.5.2.1, Initial Telephone Greeting

    • IRM 21.3.11.5.3, Customer Complaints and Comments

    • IRM 21.3.11.5.5, Transferring, Elevating and Referring Calls

Contacting the Customer - Outgoing Calls

  1. Although TSO generally receives calls, at times outgoing calls must be made to resolve customer problems. It is recommended you use the following script when initiating or returning phone calls: "Hello, my name is Mr. Bunting of the IRS. My ID number is 1234567890. May I speak with Mr. John Lark?" Verify the person to whom you are speaking is the right customer and determine that the person is authorized to receive the information using appropriate disclosure guidelines. Refer to IRM 3.42.9.3, TSO Authentication and Authorization Guidelines.

    Note:

    IRM 3.42.7.5, Introduction to the E-help Support System (EHSS), requires all contacts with customers to be documented in an EHSS Interaction. This includes outgoing calls.

    Note:

    Outgoing calls can't be transferred/routed to another application. If the caller needs further assistance, escalate EHSS Incident per IRM 3.42.7.14.6.2.1. Interaction/Incident Transfer Basics.

  2. Occasionally, assistors will not be able to reach the customer to obtain the required information or resolve the issue. When this occurs, follow the guidelines below:

    • Make two attempts per business day for two days.

    • Document each attempt in the description field of an Interaction/ Incident.

    • Include the date and time the attempt was made.

    • Include the disposition of the attempt. (ring no answer, busy signal, unable to connect, etc.)

    • Close the Interaction/Incident after the second unsuccessful attempt on the second business day.

  3. Follow guidelines in IRM 10.5.1, Privacy and Information Protection, Privacy Policy:

    • Leave Interaction/Incident number, your name, your employee ID number, and telephone number so the customer can call back.

    • Make two attempts, one per business day, leaving the same message.

    • Update the Interaction/Incident with the date and time the message was left.

    • Close the Interaction/Incident after the second business day.

  4. If the customer responds after the Interaction/Incident is closed, a new Interaction must be created. If the case number isn't available, open a new Interaction.

E-help Support System (EHSS)

  1. EHSS is used to provide support to external customers. Contact data for information returns is retrieved from IRP Homepage, FIRE CSR, or IR Application for TCC. As customers contact TSO, assistors are able to access their contact history contained in Interactions. For detailed information about using EHSS, refer to the following references:

    • IRM 3.42.7, EPSS Help Desk Support

    • IRM 3.42.7.5, Introduction to the E-help Support System (EHSS)

    • IRM 21.3.11.8.1, Interaction Creation

    • IRM 21.3.11.8.2, Escalation/Incidents

    • IRM 21.3.11.8.3, E-mail System

    • IRM 21.3.11.8.3.1, Responding to E-mail Inquiries

Information Returns Application for Transmitter Control Code (TCC)

  1. Beginning in September 2021, Issuers and Transmitters are required to use the Information Returns (IR) Application for Transmitter Control Code (TCC) to request an original or additional TCC via www.irs.gov.

  2. The Information Returns Application for Transmitter Control Code or when abbreviated referred to as IR TCC or IR Application for TCC, is an on-line application housed within the External Systems Access Management (ESAM) platform. The IR Application for TCC is accessible to the external customer via the Registered User Portal (RUP). Internal customers must complete a Business Entitlement Access Request System (BEARS) request to gain access to the system via the Employer User Portal (EUP). Internal customers will access the system using the Employee User Portal (EUP) and the Business Entitlement Access Request System (BEARS) web page at https://bears.iam.int.for.irs.gov/home/Index.
    The IR Application for TCC replaces the FIRE Fill-in Form 4419 and the paper Form 4419. The new application will allow one application per EIN. The application allows for assignment of multiple (approved) TCC’s to a single EIN. The new application improves system security with strengthened authentication and authorization processes and improves the TCC application process with automation of improved reporting.

  3. The IR TCC will issue TCCs using the current alpha numeric structure to support the FIRE System, and downstream processes.

  4. Special Project TCCs begin with a unique number(s):

    • Form 1042-S - 22

    • Form 8027 - 21

    • Form 8955-SSA - 6

      Note:

      Region Codes are systemically generated. Form 1042-S defaults to Region Code 08 and, Form 8027 and 8955-SSA default to Region Code 06.

  5. To access the IR TCC the external customer must have an existing Secure Access Account, such as; e-Services, Get Transcripts, Online Payment Agreement, etc. If they don't have an existing Secure Access Account, they will need to authenticate their identity through Secure Access. The new user will be presented with Terms of Agreement and be prompted to create a 5-digit signature PIN. This is the PIN the customer will use as their signature to electronically sign the IR Application for TCC. When these actions are complete the customer will be able to access and complete the IR Application for TCC.
    The person who completes the initial IR Application for TCC must be an individual with responsibility and authority for the business entity. They must have authority to sign initial and revised applications and are responsible for ensuring all requirements of the IRS electronic filing of information returns program are adhered to, including maintenance of the application. This individual will be known as the Responsible Official (RO). There must be a minimum of two RO’s listed on the application unless the business is a sole proprietor or single member LLC/disregarded entity, in this case there can be only one RO.

  6. The RO will determine who they will designate to use the company’s TCC and Employer Identification Number (EIN) to file information returns electronically on the companies behalf. The RO can also be a contact. The information returns filed can be for the business on its own behalf and/or customers that the business supports. (Refer to Terms Used for the IR Application for TCC for definitions of Issuer and Transmitter). The RO will enter the designated individuals into the IR Application for TCC these individuals will be known as the Contacts. There must be a minimum of two and can be a maximum of 50 Contacts on the application unless the business is a sole proprietor or single member LLC/disregarded entity, in this case there can be only one Contact. The Contact will not have access to the IR Application for TCC, unless the RO has also established themselves as a Contact on the application.

  7. The Contact will be required to create an account on the FIRE System to support the role they have been assigned. FIRE Accounts can't be shared between contacts. Each Contact must create their own FIRE Account. To take this action the RO must provide each Contact with the following information:

    • TCC

    • EIN

    • Legal Company Name exactly as entered on the IR Application for TCC.

  8. The RO also has the authority to add up to two individuals (not required) who will have the same authority as an RO with the following exceptions. The AD can't edit, add, delete an RO, or submit an initial application. These individuals will be known as Authorized Delegates (AD). Their permissions will be in effect once the application has been signed by the RO, submitted and determined to be complete.

  9. The RO must select the form types that their business will be filing electronically. The following is the list of forms supported by the IR Application for TCC:

    • 1097, 1098, 1099, 3921, 3922, 5498 and W-2G

    • 1042-S - Foreign Person’s U.S. Source Income Filing Information Returns Subject to Withholding

    • 8027 - Employer’s Annual Information Return of Tip Filing Information Returns Income and Allocated Tips

    • 8955-SSA - Annual Registration Statement Identifying Filing Information Returns Separated Participants with Deferred Vested Benefits

    • 8596 – Information Returns for Federal Contracts Filing Information Returns (FEDERAL GOVERNMENT USE ONLY)

      Note:

      This isn’t a new form, the application to file Form 8596 electronically was previously accepted and processed via paper Form 4419.

  10. With the exception of the AD, all individuals on the application must provide a valid Social Security Number (SSN) or an active and valid Individual Tax Identification Number (ITIN). This information will be validated and monitored. If issues are identified after the application is submitted, the first RO on the application will be notified via Letter 6403C, “Information Returns Application for Transmitter Control Code (TCC) Supporting Documentation, that there is a concern but for disclosure reasons will not provide details. Additionally, a letter will be sent concurrently to the impacted individual. The RO will have three weeks to correct the situation, before the TCC is moved to inactive status.

  11. Access to the IR Application for TCC for internal users is through the EUP and is based on defined permissions requested by the BEARS https://bears.iam.int.for.irs.gov/home/Index user role. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of IERA (create and edit application), or IVEA (view application).

  12. Terms Used for the IR Application for TCC are defined as follows:

    • Authorized Delegate - Is optional for all applications. An Authorized Delegate (AD) is an individual that is given the responsibility by the Responsible Officials to maintain and sign revised application. An AD may not create, sign, or submit an initial application; and may not add, edit, or delete an RO. A minimum of zero and maximum of 2 individuals can be listed as Authorized Delegate.

    • Business Structure - The entity type the organization chose for its structure. For example, Corporation, Sole Proprietor, Partnership, Limited Liability Corporation etc.

    • Contact - An individual authorized to use the businesses TCC and Employer Identification Number (EIN) to file information returns electronically through the FIRE System. Contacts are responsible for answering IRS questions regarding any transmission or processing issues. Contacts are required for all applications. A Contact can't access the IR Application for TCC. There can be a minimum of two and a maximum of 50 Contacts on the application. Exception: A Sole Proprietor or a Single Member LLC/Disregarded Entity can have only one RO.

    • Firm Information - Consists of the EIN, Legal Name, Doing Business as Name, Business Type, Phone Number and the address of the physical location of the firm. A Post Office (P.O.) box will not be accepted as the location of your firm. The customer may also enter an alternate Mailing Address if different than your Physical Address/location. The mailing address may include a P.O. box if applicable.

    • Foreign Transmitter - There is a check box on the IR Application for TCC that allows the customer to indicate that they are a foreign transmitter.

    • Issuer - Is a role in the IR Application for TCC. To choose this role the business must be a business filing their own information returns regardless of whether they are required to file electronically or volunteer to file electronically.

    • Legacy TCC - A TCC that was issued prior to September 2021.

      Note:

      Legacy TCC will remain active without the need to resubmit an application until July 2022. Exception: If a legacy TCC requires an additional TCC prior to July 2022, they will need to use the IR TCC Application for the request.

    • Responsible Official - An individual with responsibility and authority for the business entity. The Responsible Official is the first point of contact with the IRS. They have authority to sign initial and revised applications. They are responsible for ensuring all requirements of the IRS electronic filing of information returns program are adhered to. A Responsible Official may be responsible for more than one office. The IR Application for TCC requires a minimum of two Responsible Officials. Exception: A Sole Proprietor or a Single Member LLC/Disregarded Entity can have only one RO.

    • Transmitter - Is a role in the IR Application for TCC. To choose this role the business must be a third-party sending electronic information returns data directly to IRS on behalf of any business. If they are also transmitting returns for their own company, in addition to transmitting returns on behalf of another business, they are considered a Transmitter.

    • Transmitter Control Code - A five-digit number used to identify the source of a transmission of information returns.

  13. The table below describes the authorities for both external and internal user role.

    Authorities User Roles
      RO AD Contact EUP
    Create Application Check box Yes No No Yes
    View Application Yes Yes No Yes
    Edit Application Yes Yes No Yes
    - Foreign Transmitter Yes* No No Yes*
    - Add, Edit, Delete RO Yes No No Yes
    - Add, Edit, Delete AD Yes Yes No Edit Only
    - Add, Edit, Delete Contact Yes Yes No Yes
    - Request Additional TCC Yes Yes No No
    Sign Application Yes** Yes** No No
    Submit Application (initial) Yes No No No
    Resubmit Application Yes Yes No Yes
    Delete Application Yes Yes No Yes
    Undelete Application No No No Yes
    * Can only be edited prior to initial submission. Once submitted field is locked.
    ** When application is in status Signature Required, requires either all RO or all approved AD to sign app.

Receipt of Paper Form 4419

  1. Effective September 26, 2021, paper Form 4419 can only be submitted to revise a legacy TCC application’s contact information, legal business name as it appears in the FIRE System and/or mailing address. All other changes including requests for additional TCC must be submitted via the IR Application for TCC.

  2. Review Form 4419 to ensure the required fields are completed appropriately.

  3. Enter Form 4419 information into IRP Homepage and issue Letter 5121, Incomplete Form 4419, for the following situations:

    • Block 1 - a check box isn't selected

    • Incomplete or inaccurate information

    • Obsolete Form 4419 submitted

    • Paper Form 4419 requesting an original TCC

    • Paper Form 4419 requesting an additional TCC

    Update IRP Homepage comment field stating reason for sending Letter 5121.

  4. Block 1 Revised TCC information check box is selected: Research IRP Homepage under TCC, TIN, and Name Search option and IDRS to verify information in the blocks listed below:

    • Block 2 Current Transmitter Control Code (TCC): Verify the TCC provided is active and belongs to the EIN and business name listed on Form 4419. If there isn't an active TCC assigned to the EIN, consider Form 4419 a request for an original TCC direct customer to the IR Application for TCC. Issue Letter 5121, Form 4419 Incomplete for Processing.

    • Block 3 Transmitter and/or Issuer information: Verify if address is being updated. (May be incomplete if contact information is being updated.)

    • Block 4 Employer Identification Number (EIN): Verify EIN and legal business name are accurate.

      Note:

      A business that is assigned a new EIN requires the assignment of a new TCC and is considered an original application direct customer to the IR Application for TCC. Issue Letter 5121, Form 4419 Incomplete for Processing.

    • Block 5 Person to contact about this request: Verify if contact information is being updated. (May be incomplete if mailing address is being updated.)

    • Block 6 Affidavit approved, under penalties of perjury signed.

    • Block 7 Signature of Official of the company or organization: Verify Form 4419 is signed.

  5. Follow the procedures below to process a complete Form 4419 submitted to revise TCC application information:

    • Update IRP Homepage TCC information. Letter 5777, Revised Form 4419, is systemically generated.

    • Update TCC information on Transmitter Control Base (TCB), Information Return Program (IRP).

    • After Form 4419 is verified and letters are printed, file Form 4419 in EIN order.

  6. Additional TCC request check box is selected: Issue Letter 5121. Form 4419 Incomplete Processing to refer the customer to the IR Application for TCC.

  7. Refer to the Form 4419 Desk Guide located on EPSS Portal TSO page.

Legacy Form 4419 Status

  1. Form 4419 inventory (paper and electronic) is housed in the IRP Homepage. Available statuses are:

    • No Action - application is entered and/or loaded awaiting processing.

    • Assigned - application has completed the review process and is assigned a TCC.

    • Questionable - pending a response requesting additional information from the application submitter.

    • Hold - application is under review or incomplete, and or pending a response requesting additional information from the applicant.

    • Cancelled - requests for additional information that are unanswered, Questionable Criteria was identified, or applicant requested to cancel their application.

IR Application for TCC Workgroup Criteria

  1. The IR Application for TCC supports three workgroups. Upon generation of an IR-TCC Application Case, ESAM shall assign the case to one of the three groups. They are IR-TCC Daily Acceptance, IR-TCC External Request, and IR-TCC Continuous Acceptance that will be described in this section.

  2. IR TCC Daily Acceptance Workgroup - the primary issue is any of the following: Unusual Title, Prisoner List, Z-Freeze, Specially Designated National (SDN) Firm, SDN Person, Date of Death Exists, Prior Tax Year. Cases must be assigned daily. To work the cases to completion Acceptance Criteria should be used for all issues, except the SDN Firm, SDN Person, and Prisoner List if present. If any one of the three exceptions are present the case must be assigned to the PM Analyst workgroup to complete.

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

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

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

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

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

    • IR TCC External Request Workgroup - the primary issue is any of the following: Additional TCC, Form 8596 Selected, Four or More Forms Selected.

      Additional TCC request received via the IR Application For TCC will fall to IR TCC External Request Workgroup for a TSO employee to review the request. The employee will determine:

      • If the additional TCC request is warranted

      • If the request is for an original application that was processed prior to September 26, 2021, research FIRE CSR Transmitter Record screen for TIN and verify there is an active TCC that belongs to the Legal Name and EIN listed in the IR Application for TCC. If active account exists, continue to process the additional TCC request.

      • If there is no active TCC assigned to the EIN, consider it an original TCC request.

      • If form types being requested, is a form type that they currently file.

      • If Form 8596 is selected, ensure they are Federal Agency required to file the form.

      • If the reason to support the additional TCC is acceptable. If necessary, contact the applicant to confirm the need for an additional TCC. Follow procedures in IRM 3.42.9.6, Contacting the Customer - Outgoing Calls. Update comments in the IR Application for TCC with the justification for approving or denying the additional TCC requests.

    • IR TCC Continuous Acceptance Workgroup - the primary issue is: SDN Firm, SDN Person, Date of Death Exists and Prisoner List. These cases should be assigned to PM analyst workgroup.

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

Acceptance Criteria Procedures

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

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

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

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

  2. Update IR Application for TCC Comments to state "Acceptance" and 6403C issued.

  3. Allow for a 30-day response time frame.

    • If a response isn't received in 30 days, move the application to failed in IR Application for TCC. Update the comments field to state no response and close. Send letter 6406C.

    • If a response is received after the 30-day time frame, resume processing application for TCC.

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

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

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

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

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

IR Application for TCC De-confliction

  1. A de-confliction process is applied to EINs submitted via IR TCC on Form 4419.

  2. The following actions are performed by the TSO analyst:

    • On a bi-weekly basis, generate the de-confliction file and copy it to the spreadsheet located on the EPSS Shared Drive.

    • Coordinate actions with Program Management analyst.

    • Advise FIRE team of any required actions for questionable EINs identified.

Revocation of Transmitter Control Code (TCC)

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

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

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

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

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

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

IR Application for TCC Data Transfers Run Times

  1. The FIRE System MAG 4911 and the AMMPS MAG 32 is updated daily at 2 a.m. The extract contains the TCCs created in the 24 hour window until 1 a.m. of the day. The following information is sent to FIRE:

    • ESAM Indicator

    • ESAM Status

    • Foreign Country Indicator

    • TCC

    • RO name

    • Address

    • EIN

    • RO telephone number

    • RO E-mail Address

Form 4419 Historical Reports

  1. The following reports are available to calculate Form 4419 receipts, production, and TCCs assigned:

    • IRP Homepage Reports - Select the Reports Option. Example of reports include Create reports for 4419 request and Get TCCs by Tax Year.

  2. Enter fill-In Form 4419 receipts and production into Batch/Blocking Tracking System (BBTS) on Monday morning. Utilize the BBTS Report Desk Guide located on the EPSS Portal TSO page.

Filing Information Returns Electronically (FIRE) System

  1. The FIRE System is an Internet based system. Transmitters/Issuers access and transmit the following information returns: Form 1042-S, Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form W-2G, Form 8955-SSA, 8596 and Form 8027.

  2. The address for the FIRE Production System is https://fire.irs.gov. The address for the FIRE Test System is https://fire.test.irs.gov.

  3. If user already has an established account, advise caller to "Log on" and follow the menu options.

  4. Filers who don't have an established account on the FIRE System (Production and Test) are required to select "Create New Account" and establish a User ID, password, personal identification number (PIN), and secret phrase. Refer to appropriate publications listed in (5) for details on connecting to the FIRE System.

  5. The following publications provide specifications to transmit forms through the FIRE System:

    • Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

    • Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Return for Federal Contracts

    • Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants and Deferred Vested Benefits

Combined Federal/State Filing Program

  1. To participate in the CF/SF Program, a filer must submit a test file coded for the program with a "Good Federal/State Reporting" status.

  2. Transmitters/Issuers using the FIRE System may participate in the Combined Federal/State Filing Program (CF/SF) when transmitting files through the FIRE System. When filers are approved to use the CF/SF program, electronic file data is forwarded to participating states.

  3. For approval, the filer must submit a good test file coded for this program. A test file is only required for the first year a filer participates in the program; however, it is highly recommended a test file be submitted every year. Records in the test and actual file must conform to current procedures.

  4. The following information returns may be filed under the CF/SF Program:

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-INT, Interest Income

    • Form 1099-K, Payment Card and Third-Party Network Transactions

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-NEC, Nonemployee Compensation

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form 5498, IRA Contribution Information

  5. Refer to Publication 1220 for a list of participating states and guidelines.

  6. Refer state coordinators to the Combined Federal/State Filing (CF/SF) Program State Coordinator Information FAQs located on the Filing Information Returns Electronically (FIRE) webpage.

Test Files

  1. Encourage filers to submit a test file to ensure their hardware and software are compatible with IRS systems. Generally, filers are not required to submit a test file to transmit files electronically through the FIRE Production System. Provide the following guidance:

FIRE Secret Phrase

  1. FIRE System Accounts (Production and Test) require the user to create a secret phrase to enable the user to reset their own password. Provide customers the following guidelines:

    • Go to "Create FIRE System Account Secret Phrase" screen and complete all required fields (*).

    • Secret phrase must be 8-20 characters with no spaces containing one uppercase, one lowercase, one numeric, and one special character.

    • Special characters allowed: "#?!@$%^&.,-."

    • Secret phrase can't contain the User ID or password.

    • Enter the validation code (CAPTCHA) exactly as shown in the text box, check authorization box and select "Create."

    • Upon entering all required data, the message, "Your Secret Phrase has been successfully created! " is generated.

  2. If a FIRE Account has been established with a secret phrase and the customer has forgotten their password, provide the following guidance:

    • At the FIRE System Log On screen, Click on "Forgot Password."

    • At the FIRE System Forgot Password screen enter all of the required information and select Login.

    • Follow prompts to Change Your Password with the specified criteria.

  3. FIRE Accounts are locked when the user exceeds the login attempts with the secret phrase. Users are prompted to call the IRS to reset their secret phrase. Refer to IRM 3.42.9.9.4, FIRE Account User ID, Password, and Secret Phrase Problems.

FIRE Account User Identification (ID), Password, and Secret Phrase Problems

  1. If customer says their User ID, password, and/or secret phrase don't match or their FIRE Account is locked, determine if access is for the FIRE Production or Test System. Verify user information in the FIRE CSR Application:

    1. Search "Transmitter Record" screen by TCC, User ID or TIN.

    2. Locate the company name under the Transmitter Record Search Results generated list.

    3. If no record is found and the user still thinks they have an account on the system, search by EIN.

  2. If you locate the User ID, reset the password to Fire-1234 and provide the temporary password to the customer. The customer must create a new password when signing in with the temporary password. Passwords must contain 8-20 characters and include at least one uppercase letter, one lowercase letter, one number, and one special character (#?!@$%^&*.,-). Passwords can't contain the User ID. Users must change their passwords every 90 days and can’t use the previous 24 passwords. Confirm the customer can log into the FIRE System and change their password.

  3. If you locate the User ID, reset the secret phrase. The secret phrase must contain 8-20 characters with one uppercase letter, one lowercase letter, one number, and one special character (#?!@$%^&.,-) with no spaces. The secret phrase can't contain the User ID. The customer must create a new secret phrase when signing in with the temporary secret phrase. Confirm the customer can log into the FIRE System and change their secret phrase.

  4. If the User ID isn’t located, the customer must create a new account.

    Note:

    The Contact will be required to create an account on the FIRE System to support the role they have been assigned. FIRE Accounts can’t be shared between contacts. Each Contact must create their own FIRE Account. To take this action, the RO must provide each Contact with the following information: TCC, EIN & Legal Company Name exactly as entered on the IR Application for TCC.

User Personal Identification Number (PIN) Problems

  1. All FIRE Account PINs are required to be ten unique numbers. FIRE will not allow the same number or alphas to be used and can't be in ascending or descending order. Established accounts that don't meet the criteria will be prompted to update their PIN when they log into the FIRE System.

  2. If a customer calls stating they don't know their PIN or are entering an incorrect PIN, search by the customer's User ID on the Transmitter Record screen. Verify the company name. Reset by entering 8664557438 in the "New PIN" field. Explain the PIN has been reset, the FIRE System will force them to change it when they log on.

Resolving Transmitter Control Code (TCC) Inquiries

  1. Transmitters and Issuers contact TSO to resolve problems with the TCC assigned to their business. This section provides guidance on the following topics:

    • TCC and TIN mismatch problems

    • Forgotten TCC

Transmitter Control Code (TCC) and Taxpayer Identification Number (TIN) Mismatch Problems
  1. Refer to IRM 3.42.9.3.4, Authentication/Authorization for FIRE TCC Inquiries.

  2. Customers may receive the error message, "This is an invalid TCC/TIN pair." Perform a TCC search in FIRE CSR Transmitter Record screen. For TCC issued prior to September 26, 2021, research two probable errors listed below:

    • If multiple EINS are used by a business to transmit returns, research TCB to determine if the customer is using the EIN associated with the TCC. If an incorrect EIN is being used, advise the customer of the TCC associated with the EIN. A TCC is issued to only one specific EIN and can transmit files for as many companies as needed under the one TCC. Offer to issue Letter 5384, TCC Assigned.

    • If the business has only one EIN, verify the business name in TCB. Assist the customer to perfect minor changes to the name.

  3. If issue can't be resolved, advise customer to submit a request for TCC via the IR Application for TCC.

Forgotten Transmitter Control Code (TCC)
  1. Refer to IRM 3.42.9.3.4, Authentication/Authorization for FIRE TCC Inquiries.

  2. When a customer calls because the filer doesn't remember the TCC, follow the procedures below:

    • Search FIRE CSR "Transmitter Record" to determine if the customer has a TCC issued prior to September 26, 2021, or if they have an IR Application for TCC.

    • If it is found that the customer was assigned the TCC prior to September 26, 2021, research the FIRE CSR Transmitter Record screen, search by EIN at “TCC and TIN Search” and provide the TCC to the authorized customer.

    • If a TCC isn't found, search by the EIN. If a TCC is retrieved, inquire if the company has multiple EINs. Verify the TCC and EIN are accurate. Provide the TCC to the authorized customer.

    • If a TCC isn't found, advise customer to submit an Information Return Application for TCC.

Special Projects

  1. This section describes the requirements for the receipt and electronic processing of:

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

  1. The FIRE System receives electronically filed Form 1042-S information returns from withholding agents and transmitters. The FIRE System is the intake that passes the data to the Chapter Three Reporting (CTW) database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 1042-S.

    Note:

    Financial institutions that are required to report payments made under Chapter 3 (and Chapter 4 for payments made after June 30, 2014) must electronically file Forms 1042-S regardless of the number of forms filed.

  2. Electronically filed Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, are due by March 15 of the year following the calendar year for which the payment(s) subject to reporting was made.

  3. Access FIRE Administrative Reports on a daily basis. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.10.4.6, EONS (Electronic Output Network System), and IRM 3.42.9.10.4.9, Changes to Special Projects Error Codes.

  4. Large Business and International are the business operating division for Form 1042-S.

  5. Refer to Publication 1187, Specifications for Electronic Filing of Form 1042-S, for additional information.

Form 1042-S, Data Verification Procedures
  1. Prior to daily processing, verify all transmitted files in FIRE CSR have been forwarded for processing via SPS1101.

  2. If the transmission has been received, has a status of "Not Yet Processed" , and doesn't reside within the SPS1101 file, refer to IRM 3.42.9.10.4.8, Correcting Errors Within the SPS1101.

Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips

  1. The FIRE System receives the electronically filed Form 8027, Employer’s Annual Information Return of Tip and Allocated Tips from transmitters and employers who operate food and beverage establishments and are required to file. The FIRE System is the intake that passes the data to the Allocated Tip Monitoring database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 8027.

  2. Electronically filed Forms 8027 are due by March 31 of the year following the calendar year for which the returns are filed.

  3. Form 8027 is required only for establishments that are located in the 50 states or in the District of Columbia.

  4. Form 8027 isn't required for establishments:

    • Operated for less than one month in any calendar year or that had 10 or fewer employees.

    • Where tipping isn't customary (for example, cafeterias).

    • Where 95 percent of total sales are other than carry-out sales or sales with a service charge of 10 percent or more.

  5. Access FIRE Administrative Reports daily. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.10.4.6, Electronic Output Network System (EONS), and IRM 3.42.9.10.4.9, Changes to Special Projects Error Codes.

  6. Refer to Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips for additional information.

Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

  1. The FIRE System receives the electronically filed Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits from transmitters and plan administrators to comply with the reporting requirements of IRC 6057(a). The FIRE System is the intake that passes the data to the Unisys database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 8955-SSA.

  2. Electronically filed Form 8955-SSA returns are due by the last day of the seventh month following the last day of the plan year. An extension is available. Refer to Instructions for Form 8955-SSA.

  3. TSO receives electronically filed Form 8955-SSA through the FIRE System from plan administrators.

  4. Tax Exempt and Government Entities (TEGE) is the business operating division for Form 8955-SSA.

  5. Identify bad files and the reason for incompatibility. Refer to IRM 3.42.9.10.4.9, Changes to Special Projects Error Codes, for resolution.

Form 8955-SSA Data Verification Procedures
  1. Prior to daily processing, verify all transmitted files on FIRE CSR have been forwarded for processing via SPS1101. To add or remove files, refer to IRM 3.42.9.10.4.8, Correcting Errors Within the SPS1101.

    Note:

    A filer must file the 2014 and later Form 8955-SSA electronically if the filer is required to file 250-returns of any type during the calendar year that includes the first day of the plan year. Refer to Treas. Reg. 301.6057-3.

  2. Refer to Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, for additional information.

Special Projects Processing and Reports

  1. The FIRE System provides file status results, error codes and reports to assist with the processing of files. This section contains details and procedures to assist with the transmission of files.

Checking the File Status of Form 1042-S, Form 8027, and Form 8955–SSA
  1. When a special projects file is submitted, one of the statuses below will be displayed:

    Status Code Explanation
    Not Yet Processed The file has been received, but not yet processed on the CTW/ATM/Unisys Mainframe.
    Bad The file contained fatal errors or the file identified the following:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    The file needs to be replaced, unless the transmitter says there will be no replacement.
    Good, Not Released The file is good and if the transmitter agrees the number of payees displayed is correct, no further action is required by the transmitter. The file will be released after 10 calendar days unless the filer contacts TSO within the time frame.
    Good, Released with Error Status
    (Form 8955-SSA Only)
    The file has been released to mainline processing; however, the file contained errors. This file status is a result of the file not being replaced by another original within 60 days.
    Good, Released The file has been released to our mainline downstream processing. If the transmitter discovers incorrect information within the file, the filer must submit an amended or corrected file.
    Superseded (Form 8955-SSA only) This status is assigned to a bad file when it is replaced by a new submission of the same type. The superseded status is also assigned to a good file when it is replaced by an amended file, submitted to correct errors in the good file.
    Closed, No Replacement Expected The transmitter of this file has contacted us and requested the file be closed. No replacement file is expected.
Making a Good File Bad for Replacement for Form 1042-S and Form 8027
  1. Verify the File Status reflects "Good, Not Released" on FIRE CSR.

    • Search by TCC on the main menu.

    • Select the filename. Otherwise, if only one file exists, the shipment record will be displayed.

  2. If the file status shows "Good, Not Released," enter a comment, the customer's name, your initials, and the date. Select "Special Projects Bad."

  3. If the file status reflects "Good, Released," advise the filer it is past the 10-day hold period and an amended or corrected file must be sent.

Viewing a Special Project File in 3.4 on the Mainframe
  1. If the transmitter contacts TSO about a file that is bad, request the assigned file name or the TCC.

  2. For special projects the first, or first and second number of the TCC identify the form type supported by the TCC as follows:

    • 22 - Form 1042-S

    • 21 - Form 8027

    • 6 - Form 8955-SSA

  3. Access FIRE CSR application:

    • Enter the TCC in the search field.

    • Select the appropriate filename. Otherwise, if only one file was sent, the shipment record will display. Provide the transmitter the error code and explanation displayed.

  4. If further details or examples are needed, view the file on 3.4 on the mainframe:

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

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

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Specifications for amended returns are located in the publication relevant for the form.

Special Projects FIRE Tier-2 Processing
  1. The following conditions prevent the processing of a file and result in the issuance of an e-mail with a Tier-2 error message:

    If Then
    file did not contain a complete set of T, W, Q, C, and F records, 13 error is produced.
    file contains multiple files compressed into one file, 15 error is produced.
    file can't be decompressed, 17 error is produced.
    an executable file is sent, 22 error is produced.
    a file is in PDF format, 73 error is produced.
    a file is in Word or Excel format, 74 error code is produced.
    a file is for Form 8955-SSA and T record isn't the first record, 86 error code is produced.
    a file is in EBCDIC format, A2 error is produced.
    the file is W-2 data, A3 error is produced.

Processing Special Projects Multiple Virtual Storage (SPS MVS) Errors
  1. Review the SPS MVS Errors on the FIRE Test System daily during the testing period to ensure errors for Special Project files are resolved. Follow the procedures listed below to resolve errors identified:

    • Select "Data Processing" , "SPSMVS Errors" and "Details."

    • If the errors appear to be acceptable, select "Merge."

  2. If there are numerous errors, go to the 3.4 on the mainframe. Review errors to identify if the file contains an incorrect record length, non-form data, etc., causing the generation of incorrect errors. Delete, edit or add error codes accordingly. Select "Merge."

  3. Go to 3.4 on the mainframe and identify a count of the total number of records in the file. Perform an "edit" on the file. The number of records is the last number on the left side of the screen.

  4. On the shipment record, enter the correct number of records in the record count. Enter comments and update the record.

  5. Return to the MVS error. Select "Reprocess" under "Details."

Electronic Output Network System (EONS)
  1. Utilize EONS as an additional resource to verify processing results from the Unisys system for Form 1042-S and Form 8027.

  2. Select MCC, year, month and appropriate letter for the form:

    • Form 1042-S - Letter C represents the first letter in processing Chapter Three Withholding (CTW).

    • Form 8027 - Letter A represents the first letter in processing of Allocated Tips monthly (ATM).

  3. View Form 1042-S CTW processing for the month and year specified. Enter *CTW* in the box at the top right of the application. There will be one entry with the filename of CTW01 for each file processed.

  4. View Form 8027 ATM processing for the month and year specified. Enter *ATM* in the box at the top right of the application. There will be one entry with the filename of ATM01.ATM0142.28PSC for each file processed.

SPS1101 File Description
  1. The SPS1101 is a holding area for the daily pre-processing of the CTW-11, ATM-11, and SSA-11. When files are received, they reside on the main database as "Not Yet Processed" within the SPS1101 file. Check these two areas daily and verify the file is included in the daily CTW-11, ATM-11, and SSA-11 pre-processing file.

  2. Move files that were not included in the daily CTW-11, ATM-11, and SSA-11 pre-processing file back into the SPS1101 file to be processed.

  3. The SPS1101 file is emptied for processing Monday through Friday at 2:45 a.m. (ET).

Correcting Errors Within the SPS1101
  1. If the transmission has been received, has a status of "Not Yet Processed," and doesn't reside within the SPS1101 file, add the transmission to SPS1101 as it will not automatically be submitted for processing. Take the following steps:

    • Verify the file has moved to the mainframe.

    • Select the file you wish to insert to SPS1101 from the main menu.

    • Select “Put in 1101 or AWX0802”.

    • Select SPS1101 under CSR Functions.

    • Verify the file was inserted.

  2. If a transmission has been received, has a status of "Not Yet Processed," and resides within the SPS1101 file, remove the transmission to stop processing. Take the following actions:

    • Select SPS1101 under CSR Functions.

    • Select the check box prior to the filename.

    • Select “Delete” for the checked rows.

    • Return to CSR/FIRE main menu.

    • Search for the file deleted from SPS1101.

    • Using the drop-down menu, select “Special Projects Status Bad”.

    • Enter BZ. The file should show “Closed No Replacement Expected”.

  3. If a transmission has been "Closed with No Replacement Expected" , document the reason the file was not processed, your initials, and the date in the comment box.

Changes to Special Projects Error Codes
  1. Analyze Chapter Three Withholding (CTW) Fatal error report (CTW0106/CTW0107), Allocated Tips Monthly (ATM) Fatal Error Reports (ATM0140/ATM0142) and electronic submissions for Form 8955-SSA. Select:

    1. CSR Functions

    2. M1711

    3. Add New

  2. Add the following information:

    1. Filename (ex. TEST.22XXX.0001)

    2. Type = M

    3. TCC number (ex. 22XXX)

    4. Processing date (ex. 11/20/201X)

    5. Record Count

    6. Error indicator (check box)

    7. Select Save

  3. The upper right corner of the screen shows "Successful Insert." Select:

    1. FIRE/CSR Functions

    2. T2 Errors

    3. SPS MVS errors (should show filename just entered)

    4. Details

    5. Add - Enter Error, Count, and Sequence

    6. Select Merge

  4. Go back into the Main FIRE/CSR application. Search the TCC files just altered and verify the proper information has been updated.

Special Projects Correspondence
  1. Status of Form 1042-S files are provided to a valid e-mail address to the transmitter the day after pre-processing of CTW has been completed as follows:

    1. Each weeknight the CTW-17 (status file) is sent from the CTW program to the FIRE/CSR application.

    2. Monday - Friday (excluding holidays) at 2:30 a.m. (ET), the FIRE/CSR application reads the CTW-17 status file and updates the FIRE database with the appropriate error codes received during prior day processing.

    3. At 11:45 p.m. (ET), the file status e-mails are released to the transmitters with notification of "Good" or "Bad" files.

  2. Status of Form 8027 files are provided by e-mail to the transmitter the day after pre-processing of ATM has been completed as follows:

    1. Each weeknight the ATM-01 (status file) is sent from the ATM program to the FIRE/CSR application.

    2. Monday - Friday (excluding holidays) at 2:30 a.m. (ET), the FIRE/CSR application reads the CTW17 status file and updates the FIRE database with the appropriate error codes received during prior day processing.

    3. At 11:45 p.m. (ET), the file status e-mails are released to the transmitter with notification of "Good" or "Bad" files.

  3. The status of Form 8955-SSA files are provided by e-mail to the transmitter the day after processing has been completed as follows:

    1. The SSA-17 (status file) is sent to the FIRE/CSR application.

    2. At 9:45 p.m. (ET), the FIRE/CSR application reads the SSA-17 status file and updates the FIRE database with the appropriate error codes received during processing.

    3. At 11:45 p.m. (ET), the file status aimless are released to transmitters with notification of "Bad" files.

  4. For all files submitted via the FIRE CSR application, it is the filer's responsibility to check the status of their file within five business days to verify the results of transmissions.

    Note:

    Filers are granted 60 days from the date of the original submission to replace a bad file.

Special Projects Reports
  1. A cumulative report of good/bad files may be requested from internal and external stakeholders. Generate a report from FIRE CSR. Select the following:

    1. CSR Functions

    2. Administrative Reports

    3. Cumulative Report

    4. Generate

  2. View reports by date of receipt in FIRE CSR. Select the following:

    1. CSR Functions

    2. Administrative Reports

    3. Special Projects by Date

  3. Filter according to file type. Select one of the following:

    • CTW - Form 1042-S

    • ATM - Form 8027

    • SSA - Form 8955-SSA

  4. Review Form 8027 Error Reports and ATM Fatal Error Reports (ATM0140/ATM0142) at the beginning of the filing season to ensure errors produced from FIRE and ATM processing are accurate. Analyze errors, identify trends, and compare the report with FIRE CSR programming updates for accuracy. Definitions of reports are listed below:

    • ATM0140 Count Report contains the total number of records, the total number of error records, and the total number of valid records.

    • ATM0142 Tip Income Error Registers contains the TCC number, error code encountered, and the record sequence number where the error occurred.

    Note:

    ATM post-processing is completed every Thursday at 11:45 a.m. (ET). This processing contains all files that have been pre-processed as good, held for ten days, and are ready to be released.

Form 8508, Request for Waiver From Filing Information Returns Electronically

  1. Form 8508 is used to request a waiver from filing information returns electronically for the current tax year.

    • A request for a waiver should be submitted at least 45 days before the due date of the return(s) for which a waiver is being requested.

    • Form 8508 must be received by the due date of the return(s). Special consideration is given to filers who can't send replacement electronic files when data was rejected by Social Security Administration (SSA) and/or the IRS. These filers may submit a waiver request after the due date of the return.

  2. If the filer is required to submit information returns electronically and fails to do so, and there isn't an approved waiver on record, the filer may be subject to a penalty for failure to file. Treas. Reg. section 301.6011-2(c)(1) provides the general rule that electronic filing requirements for information returns don't apply to taxpayers who are required to file fewer than 250 information returns. The 250-return threshold in Treas. Reg. section 301.6011-2(c)(1) applies separately to each type of information return. For example, a taxpayer who is required to file 200 Forms 1099-DIV and 350 Forms 1099-MISC is required to file the Forms 1099-MISC electronically but not the Forms 1099-DIV.

    Exception:

    Financial institutions that are required to report payments made under Chapter 3 (and Chapter 4 for payments made after June 30, 2014) must electronically file Forms 1042-S regardless of the number of forms to be filed. Most taxpayers who are not financial institutions are only required to electronically file Forms 1042-S if they are required to file 250 or more Forms 1042-S.

Processing Form 8508

  1. Perform an initial review of Form 8508. Verify all boxes on Form 8508 are complete. If the filer has received waivers in the past, cost estimates or an explanation of extenuating circumstances must be attached. For example if the customer is a foreign filer who doesn't have an EIN and doesn't have a tax filing need to obtain an EIN the waiver should be accepted.

    Note:

    If required information is omitted, a denial letter is systemically issued to the requestor stating the reason for the denial. Attach a copy of Form 8508 highlighting areas where information is missing. The requestor may resubmit Form 8508 for reconsideration within 30 days from the date of the letter, 60 days for overseas filers.

  2. Search the waiver database to review the filer's waiver history. Destroy duplicate requests as classified waste.

  3. Accept a timely filed Form 8508 submitted for a first-time request.

  4. Accept a timely filed waiver submitted in a subsequent year with two cost estimates attached.

  5. Accept Form 8508 with an attached explanation for one of the following:

    • Business suffered a catastrophic event in a Federally Declared Disaster area that made the business unable to resume operations or made necessary records unavailable.

    • Fire, casualty or natural disaster affected the operation of the business.

    • Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the business.

    • Business was in its first year of establishment.

    • Foreign entity who is unable to file electronically due to inability to obtain software, third party provider, or other issues outside of their control.

  6. Enter an original waiver request into the Waiver database located in IRP Homepage.

    • Document the control number and two digit code on the upper-right corner of Form 8508.

    • Verification of data may be performed under "Record Verified."

  7. Print and mail Letter 5382, Waiver Approved and Letter 5383, Waiver Denied.

  8. Search on the TIN or control number from the Waiver database menu for a reconsideration of a denied waiver. Select Reconsideration and enter Form 8508 information. Document the control number and two digit code on the upper-right corner of Form 8508. Filers have 30 days from the date of the letter to respond; 60 days for overseas filers to respond.

  9. File Form 8508 by control number.

  10. Follow the procedures below when the "N" run programs are ready to process waiver requests and post to the Payer Master File (PMF):

    1. Select “Unload the Approved Waiver Requests.”

    2. Enter cycle (01 through 52) for the mainframe processing.

    3. Select the start date and end date from the calendar.

    4. Select “Unload Data.”

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  11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Information Returns Extension Request Processing

  1. This section provides procedures to process information return extensions identified below:

    • Extension of Time for Recipient Copies of Information Returns

    • Automatic 30-day Extension to File Information Returns

    • Additional 30-day Extension to File Information Returns

    • Non-automatic 30-day Extension to File Information Returns

  2. Paper Form 8809, Application for Extension of Time To File Information Returns, (For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027), are processed at the Ogden Service Center.

Reporting Requirements

  1. If the filer fails to comply with reporting requirements on or before the due date of the return, a late filing penalty may be imposed.

  2. Use the table below to identify the due date for filing information returns, issuing recipient copies, and determining if an extension has been submitted timely.

    Form Paper Due Date Electronic Due Date Due Date Recipient
    Form 1042-S March 15 March 15 March 15
    Form 1097 February 28 March 31 On or before the 15th day of the 2nd calendar month after the close of the calendar month in which the credit is allowed.
    Form 1094-C February 28 March 31 n/a
    Form 1095-B February 28 March 31 January 31
    Form 1095-C February 28 March 31 January 31
    Form 1098 series February 28 March 31 January 31
    Form 1099-NEC January 31 January 31 January 31
    Form 1099 series Exception February 28 March 31 January 31*
    Form 3921 February 28 March 31 January 31
    Form 3922 February 28 March 31 January 31
    Form 5498 May 31 May 31 Jan. 31 or May 31**
    Form 5498-SA May 31 May 31 May 31
    Form 5498- ESA May 31 May 31 April 30
    Form 8027 February 28 March 31 January 31 (shown on W-2)
    Form W-2G February 28 March 31 January 31
    Form W-2 (filed with SSA) January 31 January 31 January 31


    * February 15 - Forms 1099-B, 1099-S, and 1099-MISC if amounts are reported in Box 8 or 14.


    ** January 31 - for value of account and May 31 for contributions

  3. If a due date falls on a Saturday, Sunday, or legal holiday, the filing date is the next business day.

  4. If a filer of information returns is unable to submit the data by the filing date, Form 8809, Application for Extension of Time To File Information Returns may be submitted by the following methods:

    • FIRE System - Fill-in (30-day automatic extension of time only)

    • FIRE System - Electronic file (30-day automatic extension of time only)

    • Mail paper Form 8809 to Ogden Service Center

Extension of Time for Recipient Copies of Information Returns - Paper Inventory

  1. Requests for an extension of time to furnish statements to recipients of Form W-2 series, Form W-2G, Form 1042-S, Form 1094-C, Form 1095 B/C, Form 1097, Form 1098 series, Form 1099 series, Form 3921, Form 3922, and Form 5498 series are submitted on correspondence to the IRS.

    Note:

    Recipient extension requests can only be submitted via paper correspondence; an electronic option isn't available.

  2. The request must be faxed no later than the date the statements are due to the recipients.

    The fax should be sent to:
    Internal Revenue Service Technical Services Operation
    Attn: Extension of Time Coordinator
    Fax: 866-477-0572 (International: 304-589-4151)

  3. Required information includes:

    • Filer or employer name

    • TIN

    • Address

    • Specify the extension request is to provide statements to recipients

    • Type of return for the extension request

    • Reason for delay in filing information returns

    • Signature of payer or duly authorized person to sign a return

      Note:

      Generally, only the payer may sign the letter requesting the extension for recipient copies; however, if a transmitter has a contractual agreement with a payer to file extension requests on the payer’s behalf, the transmitter should state so in the letter requesting the extension.

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

  5. Enter recipient copy extension requests into IRP Homepage.

  6. Letter 5378, Recipient Copy Approved and Letter 5378, Extension Request Denied - Recipient Copy are systemically generated.

  7. Enter recipient extension requests identified on an attached list of additional payers.

  8. File by EIN order in a locked file cabinet.

  9. Process reconsiderations of a denied or incomplete extension by following the procedures below:

    • Pull the original extension request from files.

    • Locate the record in IRP Homepage. Check the box for Incomplete and enter the revised information.

    • Document the action code on the correspondence and file with the original request.

30-Day Automatic Extension to File Information Returns - Paper Form 8809

  1. An automatic 30-day Extension to File Information Returns may be requested by mailing Form 8809, Application for Extension of Time To File Information Returns to the Ogden Service Center address provided in the Form 8809 Instructions.

    Note:

    Forms in the W-2 series (except Form W-2G) and Forms 1099-NEC are not eligible for an automatic 30-day extension. Refer to IRM 3.42.9.12.4, 30-Day Non-automatic Extension to File Information Returns Limited to Forms W-2 Series (except Form W-2G) and Forms 1099-NEC.

  2. Approval letters will not be issued. Incomplete and denied letters are issued when warranted.

30-Day Non-automatic Extension to File Information Returns Limited to Forms W-2 Series (except Form W-2G) and Forms 1099-NEC, Non-Employee Compensation

  1. Forms in the W-2 series (except Form W-2G) and Forms 1099-NEC are only allowed a single 30-day non-automatic extension of time to file. Form 8809 must be submitted on paper Form 8809 with the appropriate check box on Line 7 completed to support the request for an extension of 30 days. Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. (Treas. Reg. 1.6081-8 and Treasury Decision 9838)

  2. Forms 8809 are mailed to the Ogden Service Center.

  3. Approval letters will not be issued. Filer will receive an incomplete or denial letter when applicable.

  4. The request must be postmarked by January 31st in the calendar year the tax year is being processed. Issue Letter 5381, Extension Request Denied, for late extension requests.

Terminating a Business Extension Request for Form W-2

  1. Revenue Procedure 96-57 extends the due date to issue Recipient Form W-2 and to file Forms W-2 with SSA. The due date is extended automatically and an extension application isn't necessary.

    • The extended due date for furnishing final recipient statements is October 31 for final statements filed for Quarters 1 - 3 and Quarter 4 statements are due January 31.

    • The extended due date for filing final Forms W-2 is November 30 for final returns for Quarters 1 - 3 and Quarter 4 Form W-2 is due January 31.

  2. The IRS may grant filers a discretionary extension of 30 days from the date the Form W-2 is otherwise due to be filed. That is December 30 for Forms W-2 that would be filed in Quarter 1 - 3, and generally March 2 for Quarter 4 returns, except in leap years (when it is March 1). Advise customer to file a paper Form 8809 with the appropriate check box on line 7 completed and a signature of the filer/transmitter or a person who is duly authorized to sign a return.

Additional Extension of Time to File Information Returns

  1. Treas. Reg. 1.6081-8(a)(2), which is applicable to returns due after December 31, 2018, allows a filer or transmitter to request an additional 30-day non-automatic extension to file information returns when the first automatic 30-day extension was granted and the additional extension is requested before the expiration of the automatic 30-day extension.

    Note:

    Effective TY 2016, Forms W-2 series returns (except for Form W-2G) and effective starting TY 2018, Forms 1099-NEC are not eligible for an additional 30-day extension but may apply for one 30-day non-automatic extension.

  2. An additional extension of time must be requested on paper Form 8809 with the appropriate check box on line 7 completed that describes the need for an extension. Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. Mail Form 8809 to the Ogden Service Center.

  3. Approval letters will not be issued. Incomplete and denial letters are issued when warranted.

Application for Extension of Time To File Information Returns- Electronic Files

  1. A request for a 30-day automatic extension of time to file information returns may be filed electronically by transmitting an electronic extension file through the Filing Information Returns Electronically (FIRE) System.

  2. Review status of transmissions from FIRE CSR Process Check Extension. Verify the file has been processed to the mainframe by using 3.4 (Utility Dslist). When an original file is transmitted, the filename begins with EXTO. Information for a second extension begins with EXTS. Each extension file received is posted to the Awax Database (ADB) with the TCC and sequence number (i.e., 44444A1). Update the following fields on the Extension database:

    • Fields 030, 035, 040, 050, 051, 052, 060, and 070 as necessary.

    • Field 090 = M (paper); E (electronic) - shows how the information return records will be filed. Based on the original due date of the return(s), the extended due date(s) will be determined by the filing type indicated in field 090.

    • Fields 160-166 = document approval or denial indicators. A denied document is updated as D130. Update Field 164 as A160 or D160.

  3. Once records are posted to ADB and all required documentation is received:

    • Go to ADB in mainframe to locate appropriate shipment record. (ADB doesn't go in file order ensure you are on the correct record).

    • ADB automatically updates AWAX08 when the file is the first automatic 30-day request and isn't for recipient extension request.

  4. Schedule weekly processing on Automated Waiver and Extension Processing System (AWAX) as follows:

    Run Name Description
    AWX-09 Schedule all available files for processing
    AWX-20 Validation of jobs (errors for count mismatch, multiple TCCs, etc.)
    AWX-26 Approval/denial files and filer listings
  5. Upon completion of AWX-20, research all shipment files with errors. This research may result in canceling a shipment or coding the shipment for replacement with a good file. Count mismatches or document types may result in ADB field updates and reprocessing of the file. AWX-26 is processed on Thursdays with the following lists produced:

    Run Name Description
    AWX26-40 Approved Extension of Time
    AWX26-41 Denied Extension of Time
    AWX26-42 Shipment Summary Page
  6. When a shipment is complete, a listing of denied payers is generated with the denial letters. Mail the denial letter and corresponding listing to the transmitter. Update Field 262 of the ADB with the shipment date.

  7. Reports are generated daily and weekly for shipment tracking and problem resolution as follows:

    Run Name Description
    AWX23-40 Daily Report of Electronic Files
    AWX23-41 Daily Report of Unprocessed Electronic Files
    AWX28-40 AWX-20 Error Report
    AWX28-41 Can't Schedule Shipment Report
    AWX28-42 Cancelled/Returned Shipment Report
  8. All electronic extension files are processed on the mainframe.

Processing Fill-In Form 8809, Application for Extension of Time To File Information Returns

  1. Fill-In Form 8809 can only be used to request an automatic 30-day extension.

  2. An online Form 8809 must be submitted by the due date of the return for which an extension is being requested. See IRM 3.42.9.12.1, Reporting Requirements

  3. Form 8809 may be completed online via the FIRE System at https://fire.irs.gov.

    • Establish a FIRE Account with a User ID, password, PIN, and Secret Phrase.

    • To establish the FIRE Account for Form 8809, a TCC isn't required, but the requestor will need the EIN, and exact legal name of the business.

    • Receive an acknowledgment on screen if all required information is provided.

    • Enter unlimited number of online extension requests.

    • Submit a separate form for each payer.

  4. The online option is available when the FIRE System becomes available for the current year.

  5. Search for an on-line extension on FIRE CSR using criteria of User ID, TIN, Filer Name, or TCC.

  6. Update due dates on the first working day of the new year on Fill-In Extensions, Extension Due Dates option.

  7. Generate extension reports through FIRE/CSR at Fill-In Extension Reports. Four report options are available:

    1. 8027 reports (Current and Prior Year)

    2. Approved Fill-In Extensions (Select the date range by using the calendar option.)

    3. Submitted Fill-In Extensions (Produces the total User ID Count report for the tax year selected.)

    4. Extensions not yet uploaded

  8. Create a file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post information to the Payer Master File (PMF). At "CSR Functions, " select Fill-in Extension and Create Fill-in Extension File. Enter the cycle for the mainframe processing. Acceptable values are 01 through 52. Select the start and end date from the calendar and submit. The extension information is sent to the mainframe to process and post. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Printing and Uploading Extension Requests

  1. When the batches of extension requests are entered and verified, the data is updated to the letter print file. Follow the guidelines listed below.

    • Print letters under "Computer Specialist Options" . Letters may be printed at any point in time.

    • Print letters by type; denied, approved, or recipient listings.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

    • Generate daily reports from the main menu. Listings can be generated showing the number of extensions processed and statistics pertaining to them.

    • Letters with listings attached are coded with an asterisk after the control number. Don’t attach listings to outgoing letters.

    • Verify outgoing letters contain a complete and accurate address. Refer to IRM 3.42.9.19.6, Incomplete Address on Out Going Mail (Extension Letters).

  2. Create the file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post to the Payer Master File (PMF). Acceptable cycle values are 01 through 52. Select the start date and end date from the calendar upload data. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

Extension of Time Reports

  1. Information from EOT reports are utilized to plan work schedules and fiscal year assumptions. Upon request, prepare the following reports:

    • AWAX (Form 8809 extension requests) - The total from the weekly AWX-28-43 Report (AWAX Payer Cumulative Status Report).

    • AWAX (Recipient Extension Request) - The total from the weekly AWX-28-43 Report (AWAX Recipient Cumulative Status Report).

    • FIRE Fill-In Extensions - At "CSR Functions" select "FIRE Fill-In Extensions/FIRE Fill-In Extension Reports." Select "All Approved Reports," and "From and To Date." Select "Generate."

    • Extension of Time Database (Recipient copy requests) - Log onto the IRP Home Page/Extension Main Menu. Select "Computer Specialist Options Letters & Reports," and "Extension Statistics." From the four reports that are produced (paper master, paper detail, electronic master, electronic detail), add all approved and/or denied columns under Recipients for the Recipient Requests report.

Extensions and Waivers Data Processing

  1. This section provides procedures to process extension and waiver data and to perform necessary research to determine the corrections needed for posting to PMF.

Data Unload Extensions and Waivers

  1. Perform the data unload for paper extensions and waivers from the IRP Homepage. The unloaded file is then available for mainframe processing. This is completed automatically via EFTU as a scheduled task set for Mondays at 5:00 a.m. (ET).

  2. Perform the data unload for FIRE Fill-In Extensions from the FIRE Production System. The unloaded file is then available for mainframe processing, completed automatically via EFTU during the daily batch process every 20 minutes.

  3. FIRE electronic extensions are transmitted through the FIRE Production System. Extensions are automatically sent to the mainframe every 20 minutes via EFTU through the daily batch process.

    • The AWX08 control file is available for mainframe processing via EFTU through a FIRE task scheduled daily at 10:30 p.m. (ET). Update the AWAX database to schedule extension processing.

    • Files processed via AWAX are directly input from the mainframe into the "N" runs to post data to PMF.

      Note:

      IT Application Development is responsible for the EFTU scheduled tasks above. Therefore, the day and time is subject to change at their discretion.

  4. The following forms are not part of the "N" run process and don't post to PMF:

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips- information is sent to Cincinnati by secure e-mail.

    • Recipient Extension requests don't post to PMF and are housed locally.

"N" Run Processing

  1. BAW-102N1 - "N1" run:

    • Valid extensions and waivers are processed in approved date order to post data to PMF.

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

    • Initiate an e-mail to System Control Point (SCP) to begin the "N" run processing to pull the extension and waiver data from the various sources noted above and post records to Extension and Waiver PMF (EAWPMF).

  2. BAW-102N2 - "N2" run

    • All records that did not post to PMF output to BAW-102N2.

    • Initiate an e-mail to SCP after the SB/SE penalty HUB is conducted, generally around cycle 28 due to program availability.

    • Unpostable listing will automatically print on IRB1.

    • The last run is generally November 1 due to cut off of posting to PMF.

  3. BAW-102N3 - "N3" run

    • Posts corrected unpostable name control records to PMF.

    • Initiate an e-mail to System Control Point (SCP) to schedule the "N3" run when unpostable corrections are completed, or as needed.

    • The last run is generally November 1 due to cut off of posting to PMF.

Unpostable Procedures

  1. A transaction is termed unpostable when it fails to pass a validity check prior to posting to the Payer Master File (PMF). Approved Extensions and Waivers are posted to PMF by the “N” run processing. The “N” run utilizes Information Returns Processing Validation & Perfection (IRP VAL) to validate payer TINs and names before posting to PMF. Unpostables occur when Form 8809, Application for Extension of Time To File Information Returns or Form 8508, Request for Waiver From Filing Information Returns Electronically, are processed, and an invalid TIN or TIN/Name Control mismatch occurs. The mismatch prevents the extension or waiver from posting to the PMF. This section provides procedures to correct unpostable conditions identified in "N" run reports.

  2. The "N" run generates Unpostables For Cycle BAWYYYYNN report (0102-N2-40). Use this report when researching IDRS research to determine necessary corrective actions to post the extension or waiver to PMF. Unpostable corrections don't change Master File entity information.

  3. Effective FY 2020, new programming simplified the unpostable process. Correct all unpostable records, paper or electronic using the Extension and Waiver Payer Master File (EAWPMF) database. The following fields are used to correct an unpostable document:

    • Name Control: enter the correct name control.

    • Corrected TIN field (new field): enter the correct nine-digit TIN.

    • Non-correctable Record Indicator (new field): enter indicator 9 if record can't be corrected.

    • Corrected Unpostable Indicator: enter a C if the record can be corrected.

    • TSO Comment Field (new field): enter actions taken. (allows 40 positions)

  4. When EAWPMF updates are complete, an Enterprise Operation file runs to systemically update the paper filed information on the Information Return Program Extension and Waiver databases. The corrected data posts to the corrected unpostable record table.

Unpostable Listing
  1. Use CTRL-D Web application to obtain report name 0102N240, generally available by cycle 28.

    • Save the report as a text file.

    • Convert to a spreadsheet. Refer to the CTRL-D to Excel Job Aid located on the EPSS Portal TSO page. It is no longer necessary to create separate files for paper, fill-in, and electronically filed extensions. Revise the column titles of TIN to Original TIN and Name to Original Name.

  2. Save the spreadsheet with a title of Unpostable and cycle date. Add the following columns to the worksheet:

    • Correct TIN: enter correct TIN based on research.

    • Correct Name: enter correct name based on research.

    • Not Found: enter ‘9’ if record cannot be corrected.

    • Control Number Field: Required once per batch.

  3. Batch in EHSS in groups no larger than 100 records following the guidelines below:

    • Save and attach unpostable listing to appropriate IM in EHSS with the password Unpostable TYXX.

    • Distribute batches to employees via electronic worklists.

  4. To begin working the unpostable worksheet, open the password protected spreadsheet and save to your desktop.

  5. Unpostable listings contain the following fields:

    • Transaction code - extension (460); waiver (490)

    • TIN

    • Name Control (this field is blank)

    • Name

    • DOC Codes for Extension (Transaction Code 460) Refer to Exhibit 3.42.9-2, Unpostable DOC Codes - Extension (Transaction Code 460).

    • DOC Codes for Waivers (Transaction Code 490) - Refer to Exhibit 3.42.9-3, Unpostable DOC Codes for Waivers (Transaction Code 490).

    • TCC (if applicable)

    • Unpostable code 501 - TIN Mismatch/TIN invalid

    • Unpostable code 503 - TIN/Name Control Mismatch

Unpostable Research
  1. Research IDRS to determine the discrepancy. Identify actions required to update information to allow the extension or waiver file to post to the correct PMF account. Accurate posting of extensions prevents potential late filing penalties and minimize adverse taxpayer impact. Utilize the following Command Codes:

    • INOLES - Verify TIN/Name Control.

    • NAMEE - (BMF) Perform a search for possible EIN matches.

    • NAMES - (IMF) Perform a search for possible SSN matches.

      Note:

      For additional information on Command Codes, refer to Command Code Job Aid.

Unpostable Corrections
  1. Effective January 1, 2020, the Extension and Waiver Payer Master File (EAWPMF) will create and share unpostable record updates with the IRP Extension and Waiver databases. The file will create new tables in the IRP Homepage to capture the corrections. This process reduces the number of systems needed to correct the unpostable conditions and simultaneous preserves the original records.

  2. Correct name control and TIN unpostables using EAWPMF. Follow procedures provided in Unpostable Procedure Job Aid located on the EPSS Portal TSO page.

Notice CP2100, CP2100A and Notice 972CG

  1. Notices CP2100, Please Check Your Backup Withholding List (Large payers), and CP2100A, Please Check Your Backup Withholding List (Small payers), is mailed to payers (financial institutions, businesses, or persons) who file information returns with missing or incorrect name/TIN combinations.

    • CP2100A and a paper listing are issued to filers with fewer than 50 error documents.

    • CP2100 and a paper listing are issued to filers who have between 50 and 249 error documents.

    • CP2100 and a CD/DVD are issued to filers who have 250 or more error documents.

    • Filers have 15 business days from the date of receipt to complete all required mailings to the recipient.

    • There are two mailings for each tax year; a staggered mailing issued during September and October and a second mailing in April of the following year.

  2. Notice 972CG, Notice of Proposed Civil Penalty, is mailed to payers who fail to comply with the information reporting requirements.

    • Notice 972CG and a paper listing are issued to filers with less than 250 error documents.

    • Notice 972CG and a CD/DVD are issued to filers who have 250 or more error documents.

    • Payers are allowed 45 days to respond to the notice and to provide a written explanation as to why the penalty should not be assessed. The payers may also submit a payment if they fully or partially agree, or sign a consent statement to allow the IRS to send them a bill for the balance due. Advise caller to send a response to the address provided in the notice.

    • There is a staggered mailing issued during July and October.

Production Schedule for Issuance of Notices and Compact Disk (CD)/Digital Versatile Disk (DVD)

  1. Prior to mailing notices and CD/DVDs, Applications Development IRP Pre-Post/Payer Master File Section provides TSO with the Tax Year (TY) Production Schedule and volumes of notices.

  2. The Information Technology (IT) programmer provides TSO with a schedule for the staggered mailing of notices.

  3. Perform an inventory of supplies and place an order. Forward supplies to RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE).

  4. RIMAGE system operators print all CD/DVDs for each pass and perform a 10 percent spot check to ensure media contains the correct encryption code and valid data fields. They will notify TSO of any discrepancies.

  5. Review address on notices for standard mailing requirements. When needed, research IDRS for current address and update notice address.

  6. After the paper notices and CD/DVDs have been checked, the Enterprise Operation prepares and mails the notices and CD/DVDs.

  7. Next encryption codes are uploaded to the EFTU-Pickup and then into the IRP Home Page.

Encryption Codes

  1. Provide encryption codes to filers who have received a CD/DVD for Notices CP2100 or 972CG. (FIRE Support employees transfer call to 92486).

  2. Perform the following actions with the filer requesting the encryption code:

    • Verify the tax year and type of notice.

    • Request the TIN.

    • Go to the IRP Homepage and select IFS encryption codes. The encryption code appears on the screen in red and contains 10 upper case alpha characters.

    • Enter the TIN, notice type, and select the tax period.

    • Perform authentication and authorization procedures. Refer to IRM 3.42.9.3.5, Authentication/Authorization for Encryption Code Information.

    • Provide the encryption code to the customer.

      Note:

      For an internal e-mail request, obtain the encryption code and follow procedures in IRM 3.42.9.14.4, Request to Recreate Notices CP2100, CP2100A, and 972CG.

  3. If the customer doesn't know how to open the CD/DVD, explain the following:

    • Select "Start " and "Explore."

    • Scroll down and double click the CD/DVD drive.

    • Select the box with the green arrow. A grey information box with the TSO telephone number appears.

    • Click "Next." (The destination box will be displayed.)

    • Select a drive or desktop to save the file.

    • Left click "Finish."

    • Enter the encryption code (all caps) and select OK.

    • The "Extraction completed" message appears.

    • Open the file on the new drive/directory.

  4. If customer is required to submit Form 10301, CD Encryption Code Authorization For CP2100/972CG Notices, advise the customer:

    • Form 10301 is available on irs.gov.

    • Provide a fax number and advise of a five-day time frame to process Form 10301.

  5. Businesses may use the same PIN for numerous entities under the same EIN. Subsidiaries with a separate EIN must complete a separate Form 10301.

  6. Advise customers of the following:

    • PINs are 10 alphanumeric characters excluding all special characters such as &, @, *, etc.

    • The primary and secondary contacts must be knowledgeable of the PIN.

    • The PIN must be securely saved for future use.

    • There is no need to reapply yearly. Only send a new Form 10301 if any information changed on the previous form.

  7. If the customer believes they received a CD in error, follow the procedures below:

    • If the customer is an employee of the business, research IRP Homepage to locate Form 10301. If Form 10301 is on file, document the customer's name and telephone number. Call a contact listed on Form 10301, and inform them who has the CD.

    • If the customer is an employee of the business and Form 10301 isn't on file, advise the company to complete Form 10301. Provide a return fax number and advise of a five-day processing time frame.

    • If the customer isn't an employee of the business, request the customer return the CD by UPS Ground Services. Bill 3rd Party using IRS account number 273987.

  8. Update IRP Homepage comments with date, type of notice, tax year, initials of the contact who received code, and your initials. Example: 09-08-18 972CG TY17 Encryption Code to Contact Name ZZ.

Undeliverable Notices with Compact Disk (CD)/Digital Versatile Disk (DVD)

  1. Forward undeliverable notices with a CD/DVD to the Philadelphia Service Center Penalty Section following the guidelines below:

    • Inside the envelope returned from the post office, insert the notice and CD/DVD.

    • Forward following procedures in IRM 3.10.72.11, Transshipment Guidelines.

Request to Recreate Notices CP2100, CP2100A, and 972CG

  1. Don’t process requests to recreate a notice received within two weeks after the last notice mailing date. If the paper listing was missing or the CD/DVD was damaged, process the request immediately.

  2. The retention period for Notices CP2100, CP2100A, and 972CG is four years from the original notice date.

  3. Requests to recreate Notices CP2100, CP2100A, and 972CG are received from external customers (payers) on the 1-800 toll free line. If someone other than the filer is requesting to recreate a notice on behalf of the filer (for example, accountant, attorney), request the customer fax Form 8821, Tax Information Authorization, to TSO.

  4. Advise IRS employees to send an e-mail to *WI TSO Request. Required information includes name, title, mailing address, manager name (carbon copied), telephone number, case number, notice type, and tax year. The notice will be mailed to the name and address provided in the e-mail request.

  5. Create an Interaction for the customer requesting the recreation of a notice.

    If the customer is Interaction criteria
    IRS employee (Internal request)
    • Business Unit: TSO

    • Product Type: Notices

    • Problem Type: Recreate (Internal Request)

    • Provider Group: IFS Assistors

    Not an IRS employee (External request)
    • Business Unit: TSO

    • Product Type: Notices

    • Problem Type: Recreate (External Request)

    • Provider Group: IFS Assistors

  6. Follow the procedures below to process internal e-mail requests received via *WI TSO Request:

    • Verify e-mail contains the following information: IRS employee name, title, mailing address, manager name (carbon copied), telephone number, case number, notice type, and tax year.

    • Verify IRS employee information on Discovery Directory.

    • When needed, issue a response e-mail for an incomplete request.

    • Forward e-mail to TSO manager for approval to proceed.

    • Issue a response e-mail advising of a four to six week time frame.

    • Update Interaction description field.

    • Request notice or CD following procedures in (7) below.

    • If the IRS employee sends an e-mail requesting the encryption code to open the CD, follow procedure in IRM 3.42.9.14.2, Encryption Codes. Issue a secured e-mail to the IRS employee and include the encryption code. Update Interaction description and close.

  7. Process the request to recreate CP2100, CP2100A, and 972CG as follows:

    1. Log onto the Mainframe system, go to ir.mag.5.3 (CP2100/A) or ir.mag.5.4 (972CG) and enter the nine-digit TIN, two-digit year, and one-digit month for the pass needed (Example: 003456789099). Verify information received from the requestor matches the information on the database.

    2. Advise the requestor to send the original signed Form 8822-B, Change of Address - Business, to the appropriate IRS service center and fax a copy to Information Filing Support for a permanent change of address. Fax Form 8822-B to IFS only to request a one-time address change for the mailing of Notice 972CG. Advise customer to annotate at the top, "One time only change. "

    3. Update TCB information when Form 8822-B is received. Don’t change the address on the notice. Create a cover page with the company name, address, and contact name. Send notice to the new address. Retain all Forms 8822-B in a locked file cabinet.

    4. Tab to "Option" and enter a "U" for Update if all of the information is correct. Enter the contact name in the "Rec Contact" field, tab to the "Initiator" field and enter your name or initials (up to five-characters). Press the enter key two times to generate the request.

    5. Updated listing for a CP2100/A with 249 or less payee names or TINs (paper), places the data in an inventory file. The inventory file is sent bi-weekly to the campuses. An e-mail is generated to a service center campus specialist to inform a recreate request was sent to the print queue.

    6. Action isn't needed for a CP2100 with a listing less than 250 records. The system generates the request. Print the notice and mail.

    7. Submit a weekly job request to recreate Notice 972CG with 249 or less payee names or TINs. Output will go to Control-D Web Access Server. Release the notices from Control-D for printing by selecting the date of the file. Select print, options, add notes, shrink to fit, apply, and print. Mail notices to customers.

    8. Notify RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE) via encrypted e-mail to recreate Notice CP2100 or 972CG with a CD/DVD. The e-mail must contain the TIN, UD number, business/payer name, tax year, pass, and type of notice. Pull a copy of the notice from the file, prepare a mailing label and forward the notice and mailing label to RIMAGE system operators, Attention: Mainframe Uploading Team, Mail Stop 1521D-A2. The RIMAGE system operators will respond via e-mail when the CD/DVD was shipped.

    9. Follow procedures in IRM 3.10.72.11, Transshipment Guidelines, when mailing a notice to an IRS employee.

    10. Send an e-mail to the IFS project lead to issue a request to the Chief, Tape Library at ECC-MTB if a customer requests the tracking number for a shipment. Include the company name, address, and the name and telephone number of the person requesting the tracking number.

    11. Update Interaction description field when all actions are complete and close.

  8. Review the data screen to track the history of the recreate requests for unique situations.

  9. The following reports are available for research:

    • Call Site Workload Report

    • Notice Frequency Report

    • Payer Frequency Report

Notice Information Request for TCC Business Name

  1. Inquiries are received from payers questioning the TCC located on CP2100, CP2100A, or 972CG. Provide general information and explain the TCC belongs to the transmitter who submitted the information returns through the FIRE System. The transmitter could be an employee of the company or a third-party hired to transmit the information returns.

  2. Per Privacy, Governmental Liaison and Disclosure (PGLD), a payer who has filed an information return and received a CP2100, CP2100A, or 972CG is entitled to the business name of the TCC listed on the notice as it is considered tax return information even if submitted by a third-party.

  3. Follow the procedures below if the payer requests the TCC business name located on their CP2100, CP2100A, or 972CG.

    • If the caller is a third-party, advise Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorizations required.

    • Create an Interaction and elevate as an Incident to provider group IFS Leads. Update the description field with the business name, caller name, relationship to the business, phone number, type of notice and tax year, and if third-party form is needed.

    • Provide the Incident number to the caller and advise them to annotate the number on the top margin of their notice and third-party authorization form.

    • Provide IFS fax number and advise caller to fax in a copy of the notice and a signed third-party form if needed.

    • Advise customers they will receive a call back in three business days.

    • If the customer calls back after three days, transfer the call to IFS extension 1816.

  4. Follow the procedures below to work the Incident created:

    • Research FIRE CSR for the TCC information on the notice.

    • Call customer following IRM 3.42.9.6, Contacting the Customer - Outgoing Calls.

    • Perform Disclosure following IRM 3.42.9.3.7, Authentication/Authorization for Account Information, or IRM 3.42.9.3.8, Third-Party Authorization.

    • If customer passes authentication/authorization, provide the TCC information.

    • Update the Incident Description field.

    • Close Incident and destroy notice in classified waste.

Notice 972CG Research for Hub Site

  1. TSO works in tandem with the HUB site during the preparation of Notice 972CG. A listing is received from a Payer Master File (PMF) Information Technology (IT) specialist, identifying electronic files that were not filed timely. Research various programs including PMF and Transmitter Control Database (TCB) history to determine if information returns are filed for the proposed penalty.

    1. Upon completion of research, complete a Penalty Research Form and mail to the designated Hub Site.

    2. Mail a listing of denied extensions and waivers for Forms W-2 and Forms 1099 to the Hub Site.

  2. The designated Hub Site produces a sample of Notices 972CG for review. The notices include proposed penalties for late filing, missing and incorrect names/TINs, and failure to file electronically.

  3. The Hub Site review includes a comparison of Notice 972CG to the filer’s information documents, PMF transcripts, and other reference materials to validate the accuracy of the notice programs.

  4. Contact the IT programmer in PMF and request an additional listing of all approved extensions and waivers for Form W-2 and Form 1099 series documents. Compare to the list of Notice 972CG and verify if a waiver or extension was submitted.

  5. After the HUB Test Review, the PMF program analyst will provide a TY Incorrect Information Penalty Program memorandum to TSO. This memorandum provides information on the mailing schedule, notice dates, and the file numbers for Notice 972CG. The memorandum also provides instructions on what information is needed from TSO.

  6. The memorandum provides instructions for the designated Hub Site to mail copies of Notice 972CG to TSO. Both copies are shipped express to: Internal Revenue Service Attn: Designated IT Specialist, Mail Stop 4360, 250 Murall Drive, Kearneysville, WV 25430.

  7. Check the inventory and order any necessary supplies and forward them to the lead project coordinator, Mainframe Operation Branch/Mainframe Operating System (MOB/MOS).

  8. The lead computer operator in MOB/MOS burns all CD/DVDs for each pass and performs a 10 percent spot check to ensure media contains the correct encryption code and valid data. They will notify the lead IT coordinator in IFS upon completion. For more information, refer to IRM 3.42.9.14, Notice CP2100, CP2100A and Notice 972CG.

Underreporter Inquiries

  1. This section provides requirements for processing Underreporter (URP) inquiries received from companies (payers/filers) whose customers (payees) have, or have the potential to, receive URP notices (Notice CP2000) from the IRS. At times, the campus working URP cases will also call TSO for research and guidance.

  2. Most URP inquiries are received by phone or letters from payers or transmitters. Generally, customers who receive URP notices proposing increases in their tax liability alert the payers or transmitters to possible problems.

Processing Underreporter Inquiries

  1. Follow procedures in the Underreporter Inventory Desk Guide located on the EPSS Portal TSO page.

  2. Research Payer Master File (PMF), Information Return Master File (IRMF), and TSO databases to identify and/or confirm error.

  3. Create an Interaction in EHSS using KM004419, Underreporter Inventory Desk Guide.

  4. Document case background information, research and analysis on IFS Underreporter Note Page located on TSO SharePoint.

  5. Complete Form 14670, Underreporter Employer/Payer Transmittal send to the point of contact at the Ogden campus by secure messaging.

  6. Log case information on the Underreporter spreadsheet located on TSO SharePoint.

  7. Call the filer or employer and advise to send letters of explanation of the problem to payees and/or employees who have already received Notices CP2000. The letters must include:

    • Filer or employer's name and contact information

    • Recipient of statement or employee's name

    • TIN

    • Type of form

    • Correct money amount

    • Brief explanation of the problem

    • Copy of the original or corrected Form 1099 or Form W-2C

  8. Provide the following explanations to the filer with the Underreporter inquiry:

    1. Form 1099 - Furnish corrected statements to the recipient of the statements and provide a letter of explanation for the payee to include in a response to Notice CP2000.

    2. Form W-2 (exact duplicates) - Contact the Social Security Administration at 800-772-6270. The SSA may have determined there was a duplicate filing and dropped one set of records.

    3. Form W-2 (over-reporting of employee income) - The employer is required to file Form W-2C, Corrected Wage and Tax Statement, and Form W-3C, Transmittal of Corrected Wage and Tax Statements, to correct the errors. Refer the customer to General Instructions for Forms W-2 and W-3 for additional information.

    4. Form W-2 - The employer is required to furnish copies of the Form W-2C to the employees with a letter of explanation for the employee to include in a response to Notice CP2000.

  9. File all case documentation.

  10. Research occasional inquiries from tax examiners at the campuses using resources available and provide processing information to explain or resolve a problem.

Form 10301, Compact Disk (CD) Encryption Code Authorization for CP2100/972CG Notices

  1. This section provides requirements for processing paper Form 10301, CD Encryption Code Authorization for CP2100/972CG Notices.

  2. Filers who report information returns with 250 or more payees with missing, incorrect, or not currently issued TINs are issued Notice CP2100 or 972CG with an encrypted compact disk (CD) or digital video disk (DVD).

  3. Form 10301 is used by filers to designate authorized contacts to self-assign a Personal Identification Number (PIN) used to obtain the encryption code necessary to read a CD/DVD that contains Notice CP2100 or 972CG information.

  4. Encrypting the CD/DVD protects Personal Identifiable Information (PII) on the notices from unauthorized disclosure.

Receipt and Processing Form 10301, Compact Disk (CD) Encryption Code Authorization for CP2100/972CG Notices

  1. TSO receives Form 10301 by mail or fax.

  2. Verify the form is the current revision and contains the required information listed below:

    • Box 1 Type of request: One check box should be selected; however, if left blank research IRP Homepage and process accordingly.

    • Box 2 Payer information: Verify legal payer name and address are provided.

    • Taxpayer Identification Number (TIN) - Verify TIN belongs to legal name provided.

    • Primary Company Contact: Verify complete information is provided.

    • Secondary Company Contact: May be left blank if primary contact is provided.

    • PIN: Must be ten alphanumeric characters. Special characters are not allowed.

    • Affidavit Check box: Verify check box is checked.

    • Official of the Company or Organization: Verify Form 10301 is signed and dated.

  3. If any of the required information is missing or incomplete, the form is invalid. Follow procedures listed below:

    • Contact the primary contact by telephone. Follow procedures in IRM 3.42.9.6, Contacting the Customer - Outgoing Calls. Ensure the customer is authorized to provide the information.

    • Advise the contact to fax in a complete Form 10301.

    • If Form 10301 isn't received within three business days from the date of the original phone call, enter available information into IRP Homepage. Update comments field accordingly. File Form 10301 in the incomplete form folder by TIN. Close Interaction.

  4. Enter a complete Form 10301 into IRP Homepage following the procedures listed below:

    • Under IFS User Options, select IFS Encryption Codes

    • Enter the TIN and select Search for PIN only

  5. If information isn't displayed for TIN search, enter Form 10301 information:

    • Select any tax year.

    • Select Update. The message is displayed, PIN has been updated.

  6. If information is displayed for TIN search:

    • Compare displayed information against information shown on Form 10301.

    • Update fields with new information located on Form 10301.

    • Select Update. The message is displayed, PIN has been updated.

    • Notate the TIN vertically along the right-side margin of the Form 10301.

    • File by TIN order. If there is an existing form on file, staple the current form on top of the previous form.

Transmission Processing

  1. This section provides guidance processing electronic files submitted through the FIRE System.

Checking the File Status of a File Submission

  1. Refer to the chart below for a definition of a transmitted file status.

    1. Status Code Explanation
      Not Yet Processed The file has been received, but not yet processed on the mainframe.
      Bad The file contained errors and needs to have a replacement sent unless the transmitter has informed us there will be no replacement.
      Good, Not Released The file is good and if the transmitter agrees the number of payees displayed is correct, no further action is required. The file will automatically be released after 10 calendar days unless the filer contacts us within this time frame.
      Good, Released This status shows the file has been released to our mainline processing. If there was something incorrect with the file, the filer must submit corrected returns.
      Good, Federal Reporting For TEST files only: This status shows the file is good for federal reporting only.
      Good, Federal/State Reporting For TEST files only: This status shows the file is good for Combined Federal/ State reporting.
      Closed, No Replacement Expected Per the transmitter, this file has been closed and there will be no replacement.

  2. If a transmitter has provided a valid e-mail address on "Verify Your Filing Information" screen, the system will send an e-mail showing the acceptability of the file(s).

  3. If a transmitter contacts TSO about why a file is bad, create an Interaction. Request the TCC and/or the IRS assigned filename and go to the appropriate CSR application. Search by TCC and select the appropriate file name. If only one file was sent, the shipment record will display. The error code and an explanation of the error will be displayed. If further details or examples are needed and the file is on the mainframe, go to your library of programs and enter the filename in your Job Control Language (JCL) and submit it as a job. The MAG-48 part of the job will give you more detailed examples of the errors.

  4. If a transmitter calls and says a file isn't to be replaced, create an Interaction. Follow procedures listed below for the appropriate file status:

    1. Bad or Good, Not Released - Go to the production CSR application, search by TCC and select the file. The shipment record will be displayed if there is only one file. Update comments field with reason the file will not be replaced, customer’s name, CSR initials and date. Select Close out Record in the drop-down box. Enter the appropriate error code (AF, AK, BZ, etc.) at Please Select an Error Code. These actions will automatically code the TCB with fields 530=1 and 565= (comment from FIRE). File is automatically deleted from 3.4.

    2. Good, Released - Advise the user the file has already been processed and to submit corrections if data was incorrect.

    3. Not Yet Processed - Go to the production CSR application, Main Menu, search by TCC, and select the file. If only one file exists, the shipment record will be displayed. Select Close Out Record and enter BZ in the error code field. Update comments field with the date, CSR initials, reason for the action, and customer's name. Save the file to automatically delete the filename from M1101.

    Note:

    During peak filing season, check IR.MAG 1 for a shipment record on the TCB. If the record does exist on the TCB, enter 530=1 to ensure the file closes.

Making a Good File Bad for Replacement

  1. If a user calls and requests a good file be made bad (so a replacement can be sent), open an Interaction. Verify the file status. In FIRE CSR (production system), search by TCC and select the filename.

  2. If the file status shows Good, Not Released, select Change Status to Bad (18) and Go. In the comments field, enter the date, CSR initials, reason for the action, and the customer's name.

  3. If the file status reflects "Good, Released," advise the user it is past the 10-day hold period and a corrected file is required.

Viewing a File in 3.4 on the Mainframe

  1. If you need to review a data file that a transmitter sent and it is on the mainframe, on the main menu Option Line, enter 3.4.

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

    • Enter and tab to the file you want to retrieve.

    • Enter B and press enter. This will display the reformatted file the transmitter sent.

Processing Filing Information Returns Electronically (FIRE) Tier-2 Errors

  1. The following are conditions that result in Tier-2 errors that will automatically be placed into the M1101 table:

    If Then
    a file can't be decompressed, a 17 error is produced.
    a file has a T, A, and C record but no B record, a 16 error is produced.
    a file contains multiple files compressed into one file, a 15 error is produced.
    a file doesn't contain a T, A, B, and C record, a 14 error is produced.
    a file doesn't have a T record, an 86 error is produced.
    a file is in EBCDIC format, an A2 error is produced.
    the file is W-2 data, an A3 error is produced.
    a file is 1042-S data filed using a TCC other than 22XXX, an A4 error is produced.
    a file is too large, an AV error is produced.
    an executable file is sent, a 22 error is produced.
    a file is in PDF format, a 73 error is produced.
    a file is in a Word or Excel format, a 74 error is produced.

  2. From CSR Functions, select T2 Errors.

    1. If it is a 14 or 86 error, select the filename and Hex Editor. Review the content of the file. If it doesn't contain a complete set of T, A, B and C records or is a non-Publication 1220 formatted file, select Back to previous page and Merge.

    2. If it is a replacement file and displays the Filename, Replacement Filename, TCB Code and blanks in the Tier-2 code, select All and Process.

    3. If for any reason a Tier-2 record requires to be deleted, select the appropriate filename and select Remove.

MAG Runs and Reports

  1. This section provides guidance on Mag Runs and reports.

MAG-05 Selection Criteria

  1. MAG-35 selects disk data sets created via the FIRE System. MAG-35 is processed weekly through the Control-M schedule. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡There are three columns for each of the 10 service centers. The column names are high volume, electronic, and millions. This allows files with a higher payee count to be selected for a particular service center even when there is a backlog of files. The maximum number of jobs is 6,800 per campus with a maximum of 68,000 per cycle. The maximum number of records per cycle is 1.5 billion.

    Note:

    Extra run streams may be implemented on weekends to raise the job limit to 68,000 per week.

  2. Utilize the list below to select/create the 3-digit run number. The run number is part of the Run Identification Key and assigned by MAG-35.

    • Postmark Date - 120

    • Electronic Name (FIRE) - 250

    • Record Count - 225

    • Replacement Receive Date (if applicable) - 257

    • Type of Data - 300

    • Verified - 111

  3. If the count of payers exceeds 999 for any file, additional Run Identification Keys (RIK) are automatically assigned by MAG-35.

  4. MAG-41 selects rerun files from the TCB and creates the MAG-05 Input. MAG-41 is a weekly run and is automatically scheduled and released by Control-M.

MAG-07 Runstream Procedures

  1. The handling of the Abnormal Termination Report (MAG-07-42), and Mismatch Report (MAG-07-45) are referred to as the Runstream Reports. The MAG-07 Runstream is processed each weekly cycle on Tuesday night and generates the MAG-07 reports.

    Note:

    MAG-07 Runstream is processed nightly during peak processing periods from February through May. A second runstream is processed in the morning (Sunday, Monday, Friday, Saturday) from March through May.

  2. The MAG-07-42 lists the RIK and TCC numbers abended in the MAG-05 run. When the MAG-07 Runstream sheet is a MAG-07-42, Abnormal Termination Report, the MAG-07 will automatically print the jobs that have abended. The abend code will be in field position 404, STATCD, on the TCB.

  3. The MAG-07-45 lists the RIK and TCC numbers where the payee count accumulated by MAG-05 doesn't match the total counts that were posted to the TCB. When the MAG-07 Runstream sheet is a MAG-07-45, Mismatch Report, check the electronic file and/or TCB for a mismatch that was forced through the system.

Processing Multiple Virtual Storage (MVS) Errors

  1. The following are conditions that result in MVS errors:

    1. IMAG-17 file contains more than three errors for a particular file or;

    2. File contains an error code A5, A6, A7, A8, A9, AA, AB, AC, AX, AY and AZ.

  2. Review errors on CSR Functions, T2 Errors, MVS Errors. Select Details for the filename. Take the appropriate actions:

    1. If errors appear to be legitimate, select Merge.

    2. If there are numerous errors, go to 3.4 on the mainframe. Identify if the file contains incorrect record length, non-1099 data, etc. causing incorrect errors to be generated. Delete any errors that don't apply. Edit an incorrect error code. Add an error code if needed. When accurate error code(s) are displayed, select Merge.

    3. If the error is an AZ, go to 3.4 on the mainframe and get a count of the total number of records in the file. The easiest way to get the count is to do an edit (instead of browse) on the file. The last number on the left side of the screen is the number of records in the file. Go to the shipment record, select Edit, and enter the correct number of records in the Record Count. Update comments field. Select Update. Go back to the MVS error. Select Details and Reprocess.

Correcting Errors from the MAG-11-40 Report

  1. The MAG-11 runs at 11:45 p.m. (ET) each day to post all of the records received and processed from the previous MAG-11. Various checks are done between the data in the file and the information on the TCB. If certain criteria isn't met, the record will reject.

  2. Read the error message on the MAG-11 report and compare the error to the information on the TCB record and the shipment record on FIRE. After the problem is identified, correct the information on the TCB (if necessary). On the CSR application main menu search by TCC and select the filename. If only one record, the shipment record will display. Edit Record and correct the fields causing the problem. Select Put into 1101 or AWX0802, Go and Save. The record is placed back into the MAG-11 to process that night.

Uploading Files from the MAG-13-41 Report

  1. If MAG-13 schedules the file to be run and the file isn't uploaded, the MAG-13-41 report will display what files have not been uploaded (see note below). On FIRE CSR main menu, search by TCC and select the filename that needs to be uploaded. Enter a comment to note the file was manually uploaded and Update file. Select Upload to MF (via SA). Wait until you get a Done message before going to another option in the CSR application. Files are uploaded the next business day by a FIRE SA.

    Note:

    If multiple files are on the report that have not been uploaded, it is probably because the files were processed and the record went into the MAG-11, but the data file did not get uploaded by 10:15 p.m. (ET). Therefore, the file wasn’t there when MAG-15 tried to run the file. Wait until the next business day to see if the files are still there. If they are, they will need to be uploaded as explained above.

MAG-86-41 Duplicate TCC Shipment for Electronic Files

  1. The MAG-86 report is generated every Monday at 9:15 a.m. (ET) prior to the MAG-35 run. The purpose of this report is to identify possible duplicate files. The criteria is a file that has a record count of +5/-5 and is sent by the same TCC will be identified as a possible duplicate files.

  2. The fields on the MAG-86 are:

    1. TCC and TCB 2 alpha ID of the questionable shipment records

    2. Balance Date will be present if the shipment is balanced and has been sent to IRMF

    3. Dup Count Ind 1 indicates there is a possible duplicate

    4. Dup Count Ind 2 indicates this shipment has appeared before and found not to be a duplicate

    5. Data Type P for production

    6. Data Type C for corrected

    7. DBliss Date is the date the file was received into FIRE processing

    8. Elec Results T for "good" file

    9. Elec Results F for "bad" file

    10. User ID

    11. Electronic File Name

    12. Payee Count

  3. To print the MAG-86 report, log on to the mainframe (J system) and access Control-D. In Control-D, search to find the OMAG86 files, locate and print the current report.

  4. If files have the exact count and are not balanced, use the 3.13 option to determine if they are exact duplicates or view the files in 3.4. It may be obvious the files are not duplicates.

  5. If they are not duplicate files, change the indicator by entering 240=2.

  6. If the data is duplicated, contact the transmitter. Create an Interaction.

  7. If the transmitter has another file to send in place of one of the duplicates, change the file status on one file to bad so they can send a replacement. This requires watching the postmark date to make sure it isn't postmarked late when a "Good" replacement file is received.

  8. To change the file status to bad:

    1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG-42 by an IT Specialist.

    2. Go to the file in CSR, and use the drop-down option, "Change the status to bad (18)."

    3. Note the date, the person you talked with, and your initials.

    4. Change 240=2 on the good file(s). If the file is bad, change 240=Blank. Watch for the replacement file and adjust the postmark date when it has a good status.

  9. If we have all the files they need to send:

    • Enter 240=2 for the file(s) you are keeping.

    • Close out the file in the production CSR and note the date, contact name, the filename of the duplicate, and your initials. Normally you will use code "BZ" . If you leave a message and don't get a call back, use "AK" .

  10. If one or more of the possible duplicate files are balanced:

    • Look at the balanced file on IR.MAG.1. Note the tax year and type of documents(s) and compare to the file in 3.4.

    • Or you can use the "Hex Editor" option on the CSR to view the first 16 records of the file and compare to the file in 3.4.

    • If you are still not sure, use the CSR "upload to mainframe" option so you can compare the files. Once you have resolved the problem, you will need to notify an IT Specialist to delete the balanced file from 3.4.

    • You can also use IR.MAG.2 and do a Payer Control Report (PCR) History Search.

  11. If there is a difference of four records or less, use 3.4 to determine if they are the same payer, doc type, etc. If they are all different, use 240=2 for all.

  12. If they appear to be the same file with some additional records, or some records removed, create an Interaction and contact the transmitter/filer.

  13. If one file is balanced and the other isn't, explain that we can't use the file with the additional records as it will cause duplication of the records in the first file.

  14. If neither file is balanced, use the file the transmitter prefers. One file must be closed out in the production CSR. Note the date, contact name, and your initials. The file retained requires 240=2. Always watch the postmark dates.

  15. Occasionally when a replacement is required, transmitters will send a file that has already been received as "Good" because they are not sure which file was bad. Check the payee count, document type and Payer of the original file, if it is available. If the replacement file isn't the same as the original file, provide this information when you contact the transmitter(s).

    If And Then
    the wrong file has been transmitted is bad, the filer must send the correct replacement file.
    the wrong file has been transmitted is good, you must change the file status so they can send the correct replacement file.

  16. To change the file status to bad:

    1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG42 by an IT specialist.

    2. Go to the file in FIRE CSR and use the drop-down option, "Change the status to bad (18)." Note the date, contact name and your initials. In MAG32, change 240=2 on the good file(s). On the file being made bad, in MAG42, set 240=Blank.

    3. Watch for the replacement file, ensure the correct file was received and adjust the postmark date (if necessary) when it has a good status.

MAG 33-42 Duplicates Questioned for Electronic Files

  1. The MAG-33 report is generated each Monday morning following the MAG-35 run. The purpose of this report is to identify electronic files that can be released due to an electronic file being replaced or closed. The list includes:

    1. TCC and alpha of the questioned files

    2. Payee count

    3. electronic filename

    4. electronic results (T for "good" file, F for "bad " file)

    5. Data type (P for production, C for correction)

  2. You must log on to the mainframe (J system) and access Control-D. In Control-D, search to find the MAG-33-42 file, locate and print the current report.

  3. Research the files on the report to determine whether a previous file has been closed or replaced if it was a duplicate of another file.

     
    If Then
    a file that had duplicate data of the "good" electronic file on the report has been closed, change the indicator of good file to keep by entering 240=2.
    a file that has a different number of records, that isn't duplicate data of another electronic file, has been replaced, change the indicator by entering 240=2.
    the data is duplicated, contact the transmitter/filer.

Paper Inventory Processing

  1. This section describes the procedures used in TSO to track the number of paper forms, faxes, and mail that are processed during the fiscal year.

Received Date Stamp

  1. Date stamp all incoming mail received from the MCC mail room. The MCC mail room is a contracted mail service and isn't required to date stamp. Date stamping is required due to time sensitive documents received in TSO.

  2. To ensure an accurate received date is stamped and work is processed in First In/First Out (FIFO) order, follow procedures below:

    • Upon delivery of mail from the MCC mail room, clearly label each mail container (trays, bucket, etc.) with the date the mail is received in TSO.

    • Test the date stamp prior to using to ensure the date is appropriately set.

    • Stamp documents with the date identified on the mail container.

      Note:

      If date stamping isn't completed daily, caution must be taken to ensure the date stamp is set appropriately based on the received date noted on the mail container being processed.

  3. Date stamp on the face (page one) of the document in an area that doesn't cover taxpayer or customer information.

  4. If an incorrect date is stamped on a document in error, cross out the entire stamp with an "X" and re-stamp with the correct received date.

  5. Lock the TSO date stamp in a designated area when not in use.

Paper Forms and Correspondence Received in Technical Services Operation (TSO)

  1. The following is a list of forms processed at TSO:

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Form 8822, Change of Address

    • Form 8822-B, Change of Address - Business

    • Form 10301, CD/DVD Encryption Code Authorization for CP2100/972CG

    • Extension of Time for Recipient Copies

  2. Attach envelopes and additional documentation.

  3. Create an EHSS Incident Batch for groups of 25 or less. Attach an Incident Batch Sheet and stamp with the received date.

Mis-routed and Mis-directed Mail

  1. TSO receives mis-routed and mis-directed mail including individual and business forms, correspondence, and information returns. Mis-directed information returns include the following forms:

    Form Form Form Form Form
    1096 1099-B 1099-K 1099-Q 5498
    1097-BTC 1099-C 1099-LS 1099-R 5498-ESA
    1098 1099-CAP 1099-LTC 1099-S 5498-SA
    1098-C 1099-DIV 1099-MISC 1099-SB 8809
    1098-E 1099-G 1099-NEC 1099-SSA W-2G
    1098-T 1099-H 1099-OID 3921  
    1099-A 1099-INT 1099-PATR 3922  

  2. Process mis-routed and mis-directed mail according to the procedures below:

    • Forward individual and business forms or correspondence intended for processing to the appropriate IRS Submission Processing Center following guidelines in Shipping Policy for PII Documents. Prepare Form 3210, Document Transmittal.

    • Return documents requiring further clarification to the sender.

    • Destroy mis-directed or mis-routed mail that doesn't require a response or further processing.

  3. Forward information returns to the appropriate IRS Submission Processing Center for processing. Refer to General Instructions for Certain Information Returns, Part D - Where to File. Prepare Form 3210, Document Transmittal. Utilize the address identified below to locate the appropriate IRS Submission Processing Center.

    • Form 1096, Annual Summary and Transmittal of US Information - Filer’s name and address

    • Form 1097 Series - Issuer’s name and address

    • Form 1098 Series - Recipient’s/Lender, Donee’s, or Filer’s name and address

    • Form 1099 Series - Lender, Payer, Creditor, Corporation, Issuer/Provider, Filer, or Trustee/Payer’s name and address

    • Form 3921, Exercise of an Incentive Stock Option Under 422(b), - Transferor’s name and address

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under 423(c), - Corporation’s name and address

    • Forms 5498, 5498-ESA and 5498-SA - Trustee or Issuer’s name and address

    • W-2G - Payer’s name and address

Mis-directed Remittances

  1. During peak payment processing periods, the potential increases for mis-directed remittances in the Department of the Treasury headquarter offices. Headquarter mis-directed remittances are payments for federal income taxes addressed to executives or offices that don't ordinarily receive or collect tax payments.

    Note:

    These procedures are for use by headquarter executive offices of the Department of the Treasury only. Employees in a campus or field office must adhere to prescribed procedures in their respective Internal Revenue Manuals.

Procedures for Mis-directed Remittances
  1. Headquarter offices should send any mis-directed remittances to the Kansas City Submission Processing Center.

  2. Route remittances using an overnight traceable method. All remittances must be sent on the day of receipt, but no later than the next business day.

  3. To prepare Remittance Packages for Mailing, take the following steps:

    1. Attach Form 3210, Document Transmittal, listing the taxpayer identification number, dollar amount, type of tax period, and date received.

    2. Annotate "MISDIRECTED REMITTANCE RECEIVED mm/dd/yyyy," in the remarks section of Form 3210.

    3. If the remittance received is cash, convert the cash to a cashier's check made payable to the United States Treasury before mailing. The local employee credit union will generally perform this service.

    4. Retain Part 4 (Originator's copy) of Form 3210 in a suspense file.

    5. Enclose Parts 1 and 3 of Form 3210, the remittance, and all accompanying attachments in a sealed envelope addressed to the Kansas City Submission Processing Center at the address below. Follow established procedures for sending overnight traceable mail.

    6. Hand carry the double wrapped remittance package to the mail room, along with an approved Form 12427, Express Mail Request. The use of completed inside and outside labels is required.

    7. The package should be addressed to:

      Internal Revenue Service

      Kansas City

      Attn: Stop 7777

      333 W. Pershing Road

      Kansas City, MO 64108

      Telephone: (816) 325-3111

    8. Kansas City Submission Processing Center remittance processors will return a receipted copy of the transmittal within three business days. If you don't receive an acknowledgement of the remittance package within five business days, contact Receipt & Control Operations program manager at 1-816-325-3111.

    9. Any lost, stolen, or altered remittance must be immediately reported to your manager, the Office of the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484, and the designated Remittance Security Coordinator listed on the Submission Processing Homepage under security information.

    10. Incidents involving inadvertent unauthorized disclosure, verbal disclosure, 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. Refer to IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BOYD Assets and Hardcopy Records/Documents.

Undeliverable Mail Procedures

  1. Undeliverable mail is any letter, notice or other correspondence returned to TSO with an indication the address to which the mail was sent is no longer valid. Undeliverable mail is identified as mail received that states:

    • Addressee has moved with no forwarding address

    • No recipient, unable to forward

    • Attempted - Not known unable to forward

    • No such address return to sender

    • Not deliverable as addressed - return to sender

    • Box closed unable to forward

  2. If there is a yellow address change sticker provided by U.S. Postal Service (USPS) on the original envelope, research IDRS using Command Code (CC) ENMOD and IMFOLE. (Ensure the name on the USPS yellow label matches the information on IDRS.) Compare the address and follow procedures listed in the table below:

    If Then
    the address is the same as the yellow label, mail to the current address.
    the USPS yellow label address doesn't match IDRS, compare the date of TC 014 on IDRS with the date of the yellow label. mail to the current address.

    Note:

    If USPS yellow label was the current address, include a copy of Form 8822-B, Change of Address - Business, and the envelope with the yellow label.

  3. If there is no yellow address change sticker on the original envelope, research ENMOD or IMFOLE for a current address. If a new address is found, mail correspondence to the current address. If no new address is found, destroy as classified waste with the exception of CP2100 and Notice 972CG. File the notices and destroy 90 days after the notice date.

  4. When mailing Notice 972CG, only change the file copy date to ensure the filer/payer is allowed 45 days to respond. When mailing CP2100 Notices, the original date on the undeliverable notice should not be changed. Filers will have 15 business days from the date of receipt to complete all required mailings to the recipient.

  5. When Form 8809 letters are returned as undeliverable, perform steps outlined in (1) through (4) above. Access the IRP Homepage Extension database and take the following actions:

    • Update extension records with the correct information

    • Verify extension records

    • Update comment field with ‘Corrected Deliverable’, or ‘Uncorrected Undeliverable’

    • Print and mail extension letters

Incomplete Address on Outgoing Mail (Extension Letters)

  1. Review Letter 5365, Incomplete Form 8809, and Letter 5381, Extension Request Denied Form 8809, for a complete, accurate address.

  2. If address is incomplete or inaccurate:

    • Research IDRS to find current address information. Update address information in the IRP Homepage Extension Database.

    • If 'See Attached' is in the name line, use the Extension Database to update the name field using the first record on the multiple listing.

    • If foreign filer has a state selected and/or 11111 in the zip code, update the record in the extension database to remove the information.

    • If the letter references, the attached list of additional names and TINs as you indicated on line 4 is missing, allow the letter to be mailed to the customer.

    • In all situations, reverify the extension record to regenerate a letter to the customer.

Questionable Data Research

  1. This section outlines procedures to identify, process, and report files that contain questionable file data.

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Court Responsibilities

  1. FIRE Support may be requested to be a witness for a court trial for fraudulent filing of information returns.

  2. Perform the following actions during the pretrial period:

    • Organize contact information from IRS agents. Create an e-mail folder and store all e-mails.

    • Advise manager of date and location of trial.

    • Obtain accounting code for travel.

    • Submit travel request.

    • Book trip in ConcurGov. Sunday travel may be required if trial begins on Monday. Travel compensation may be required.

    • Attend court preparation meetings scheduled by the attorney. Meetings may be face-to-face or by conference call.

    • Prepare exhibits. Store on EPSS Shared Drive. Print a hard copy and take to court destination for review prior to testimony.

    • Verify exhibits are accurate during preparation meetings.

    • Assist attorney to understand how information return data relates to Form 1040 data.

  3. Perform the following post trial activities:

    • Update case documentation.

    • Destroy hard copies of exhibits.

    • Prepare and submit travel voucher.

    • Save emails and documents on EPSS Shared Drive.

    Note:

    Occasionally the case ends in a plea bargain.

Retention of Paper Documents Procedures

  1. This section provides requirements for maintaining copies of documents including procedures for sorting, filing, retention, and purging documents.

  2. All transmittals and other related forms must be filed and stored for future reference.

  3. Documents are received from payers/transmitters daily. Computer clerks sort the mail according to form type and deliver it to the appropriate section within the branch.

  4. Employees in Filing Information Returns Electronically (FIRE) Support are responsible for the retention of Forms 8508, Request for Waiver From Filing Information Returns Electronically

  5. Employees are responsible for retention of the following forms, worksheets and letters:

    • Extension of Time for Recipient Copies of Information Returns

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Form 8809, Application for Extension of Time To File Information Returns

    • Form 8822, Change of Address

    • Form 10301, CD/DVD Encryption Code Authorization for CP2100/972CG

    • Form 1098-T, Tuition Statement

    • Underreporter Employer/Payer Transmittal Worksheet

    • Incorrect payer name/TIN letters

    • Successor/predecessor letters

    • Customer’s response correspondence to Letter 5999C, Form 4419 Documentation

  6. Retain forms, worksheets and letters in a secured file cabinet or EPSS Shared Drive.

    Note:

    EEFAX isn't considered a secure repository (a secure-class storage system with disaster recovery, access control, etc.) and should not be used for document retention.

  7. Arrange for the destruction of documents in accordance with Document 12990, IRS Records Control Schedules (RICS).

Cleaning and Filing Documents for Filing

  1. Prepare documents for filing.

  2. Remove the following information from the documents and shred unless otherwise noted:

    • Incomplete postmark dates including envelopes or mail receipts without proper postmark dates or To/From address. Documents that are required to be filed and are received via shipping agencies and don't note date shipped should be kept.

    • IRS letterhead documents such as return letters, extension of time letters, etc.

    • Letters with noncritical information.

      Note:

      All letters that reference missing or incorrect TINs, reason for late filing, etc., should be kept with the document and filed.

  3. Each type of document is filed separately in locked cabinets located in the respective branch sections. Documents are generally filed based on the calendar year processed.

  4. File forms listed below accordingly:

    • Extension of Time for Recipient Copies of Information Returns - ascending order by EIN

    • Form 4419 - ascending order by TCC

    • Form 8508 - ascending order by Control Number

    • Form 8822/8822-B - ascending order by EIN

    • Form 10301 - ascending order by EIN

    • Underreporter Employer/Payer Transmitter Worksheet - ascending order by EIN and calendar year the case was created

    • Penalty Research Forms - ascending order by batch number logged into the penalty research logbook and by calendar year the case was created

    • Letters reporting incorrect payer name and/or TIN used on Forms 1099 - ascending order by correct EIN

    • Letters reporting successor/predecessor reporting - ascending order by assigned letter number

    • Letters reporting changes to Form 1098-T reporting procedures - ascending order by date received

Published Products

  1. This section provides guidelines to publish publications, forms, and letters.

Publications

  1. It is the responsibility of TSO to assist in the revision of the publications listed below. The due dates of the information returns dictate the timing sequence for the revision of publications. In general, a publication should be in print at least three months and ideally four months before the due date of the returns affected by the revision.

    • Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

    • Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts

    • Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement of Identifying Separated Participants With Deferred Vested Benefits

    Note:

    Publication 1220, 1187, 1239, and 4810 are revised annually. Publication 1516 is revised when legislative or processing changes dictate a change in procedures.

  2. Perform a technical review upon request from Program Management (PM). Provide timely feedback on technical information, formatting and schemas. Provide feedback on all Unified Work Requests (UWR) and/or field changes.

Form Procedures

  1. Electronic Products and Services Support (EPSS) is responsible for the following forms used in the processing of information returns.

    • Form 4419, Application for Filing Information Returns Electronically

    • Form 8508, Request for Waiver From Filing Information Returns Electronically

    • Form 10301, CD/DVD Encryption Code Authorization Form for CP2100 and 972CG Notices

  2. The Office of Management and Budget (OMB) requires all forms are reviewed every three years. If no changes are needed, the forms are renewed.

  3. Submit suggestions for form improvement or recommendations for a new form to a PM analyst. Work in tandem during the development process.

Correspondence - IR Application for TCC, Form 4419, Extensions, and Waivers

  1. The following letters are used in the processing of Form 4419, extensions, and waivers:

    • Letter 5121, Form 4419 Incomplete for Processing

    • Letter 5365, Form 8809 Incomplete for Processing

    • Letter 5577, Revised Form 4419

    • Letter 5378, Recipient Copy Approved

    • Letter 5379, Extension Request Denied - Recipient Copy

    • Letter 5380, Extension Approved (Inactive)

    • Letter 5381, Extension Request Denied

    • Letter 5382, Waiver Approved

    • Letter 5383, Waiver Denied

    • Letter 5384, Transmitter Control Code (TCC) Assigned

    • Letter 5385, Transmitter Control Code (TCC) No File Received (Inactive)

    • Letter 5386, Combined Federal/State Filing (CF/SF) Approved

    • Letter 5388, Transmitter Control Code (TCC) Denied

    • Letter 5389, Transmitter Control Code (TCC) Revoked

    • Letter 5999C, Form 4419 Documentation

    • Letter 6395C, Information Return (IR) Application for Transmitter Control Code (TCC) Assigned for Issuer/Transmitter

    • Letter 6398C, Interim Letter for Information Return for Transmitter Control Code

    • Letter 6403C Information Return Application for TCC Supporting Data

    • Letter 6405C, Acceptability Individual Firm Approved

    • Letter 6406C, Information Returns Application for TCC for Issuer/Transmitter (Firm) Denied or Revoked

  2. Letters are reviewed annually for format, grammar and technical updates. Upon request from a PM analyst, provide timely feedback.

Affordable Care Act (ACA) Electronic Filing

  1. To support ACA regulations, the IRS will receive and process information returns reporting on individual’s health insurance coverage from insurance companies, self-insured employers, applicable large employers and other employers, that provide health insurance to their employees. The following forms have been developed to support the ACA regulations:

    • Form 1094-B, Transmittal of Health Coverage Information Returns

    • Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

    • Form 1095-B, Health Coverage

    • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

  2. Forms 1094/1095-B and Forms 1094/1095-C are information returns and fall under IRC 6011(e)(2)(A). Treas. Reg. section 301.6011-2(c)(1) provides that any person, including a corporation, individual, estate, or trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return.

  3. TSO assistors resolve inquiries from software developers, transmitters and issuers regarding the electronic filing issues, specific to:

    • ACA Application for Transmitter Control Code (TCC)

    • ACA Assurance Testing System (AATS) or Communication Testing

    • Transmission issues, file status, rejects and error codes

    The transmission of electronic files will be in Extensible Markup Language (XML) format. The XML format ensures the electronic return data transmitted to IRS meets all required specifications.

  4. TSO assistors provide the filing support of Forms 1094/1095-B and Forms 1094/1095-C in relation to electronic transmission (accepted/rejected) and will not answer tax law issues. Assistors also provide support for the ACA Application for Transmitter Control Code (TCC) process.

    Note:

    TSO assistors don’t provide support in relation to the preparation of electronic and/or paper filing of Forms 1094/1095-B and Forms 1094/1095-C. Refer to ACA solution for resolution. For additional information about the application process, refer the customer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

Affordable Care Act (ACA) Authentication and Authorization Guidelines

  1. Ensure the customer is entitled to receive requested information. The customer must pass authentication. Additionally, the customer must be authorized to receive the information requested.

    Note:

    Customers requesting general information (i.e., not account specific) don't require authentication. For example: "How do I apply for a TCC?" or, "Do I need to submit a test file?" If, in the course of the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.

  2. Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to Government Liaison, Disclosure and Safeguards, and Disclosure and Privacy Knowledge Base, for additional information.

  3. Research the appropriate system to authenticate the customer. (e.g., IRP Homepage, FIRE CSR, ACA Applications for TCC, AMC, or IDRS).

  4. Assistors are required to use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that doesn't require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on SERP/EPSS Portal and linked within EHSS.

Authentication/Authorization for Secure Access Authentication (SAA)
  1. You may receive Secure Access Authentication (SAA) inquiries regarding User name, Password, or PIN issues from Tax Professionals, Payers/Issuers, Software Developers, and Transmitters. Authenticate the caller by obtaining a satisfactory response to the required probes. EPSS Authentication and Authorization (AA) Job Aid / Secure Access Authentication for Tax Pros.

Authentication/Authorization for an Affordable Care Act (ACA) Transmitter Control Code (TCC) Inquiry
  1. All Software Developers, transmitters and issuers who file or create software for the electronic filing of ACA Information Returns are required to have an ACA Transmitter Control Code (TCC) to file ACA Information Returns. Customers may call regarding inquiries on an ACA TCC including:

    • TIN Mismatch Problems

    • Status of a TCC

    • Forgotten TCC

    Note:

    Responsible Officials (RO) and Contacts must create an account using the Secure Access Authentication platform. The RO must complete the ACA Application for TCC. You may receive inquiries that overlap between Secure Access Authentication and ACA TCC inquiries. Follow authentication probes for both products if not previously obtained and verified. Authenticate the caller by obtaining and verifying the required probes located at EPSS Authentication and Authorization (AA) Job Aid / Secure Access Authentication for Tax Pros.

  2. Authenticate the customer by obtaining a satisfactory response to following required probes and verifying the customers response to the probes.

    • TCC or TIN (EIN or SSN).

    • Legal Name or Doing Business As name, if applicable.

    • Responsible Official or Contact listed on the application.

    Note:

    You must ask two additional authentication probes when the company name the customer provides differs from our records. Refer to IRM 3.42.9.3.9, Additional Authentication.

  3. If the caller isn't the Responsible Official or Contact, authenticate the caller following IRM 3.42.9.3.7, Authentication/Authorization for Account Information, or IRM 3.42.9.3.8, Third-Party Authorization.

    Note:

    If there is no ACA Application on file, authenticate the caller (Responsible Official, Contact, or authorized person per business entity) before disclosing there is no ACA application on file. Refer to IRM 3.42.9.3.7, Authentication/Authorization for Account Information, for the required individual or business probes.

Authentication/Authorization for Affordable Care Act (ACA) Assurance Testing System (AATS) Including Communication Testing
  1. Customers may call with inquiries on AATS and Communication testing. Obtain and verify the following:

    • TCC or TIN (EIN or SSN).

    • Legal name or Doing Business As name if applicable.

    • Customer’s association with the business. The customer is required to be associated with the company in some capacity.

    Note:

    You must ask two additional authentication probes when the legal name or Doing Business As name the caller provides differs from our records. Refer to IRM 3.42.9.3.9, Additional Authentication.

Authentication/Authorization for ACA Production
  1. When providing general information (no access to EUP or AMC), authentication/authorization isn't required.

  2. For inquiries on transmission status (Accepted, Rejected, Accepted with Errors, Processing, and Partially Accepted) or any information contained in the Acknowledgement (e.g., error code for a specific record ID), authenticate the transmitter/issuer by obtaining and verifying the following about the transmitter/issuer:

    • TCC or EIN (transmitter/issuer).

    • Legal Name or Doing Business As (DBA) name if applicable.

    • Establish the customer’s association with the company. The customer is required to be associated with the company in some capacity.

  3. If you are providing data from Forms 1094/1095-B and Forms 1094/1095-C, (e.g., Line 5 is blank on your record or Line 5 states John Doe, etc.), you must obtain and verify information from the Form 1094 submission or Form 1095 records in addition to the probes above. Obtain and verify the following:

    • TIN (EIN or SSN on Form 1094 or Form 1095 in question)

    • Name (Employer or Employee on Form 1094 or Form 1095 in question)

  4. Utilize the following systems to verify the Authentication/Authorization probes obtained:

    • Employee User Portal (EUP) ACA Application

    • AIR Management Console (AMC)

Overview of the ACA Application for Transmitter Control Code (TCC)

  1. To participate in electronic filing of ACA information returns Forms 1094/1095-B and Forms 1094/1095-C, the Responsible Official (RO) and Contact must create or access their e-Services account using a two-factor authentication process called Secure Access. After the account is created or established, the RO will have access to the ACA Application for TCC. Definitions of a Responsible Official and Contact are:

    • Responsible Official - Individuals with responsibility for the authority over the electronic filing of ACA Information Returns operation at the firm or organization location. Responsible Official (RO) is the first point of contact with the IRS and has authority to sign the original/revised ACA Information Return Application for TCC, and is responsible for ensuring that all requirements are adhered to.

    • Contact - Individuals who may be responsible for transmitting and/or are available for inquiries from the IRS on a daily basis.

    Note:

    Refer to IRM 3.42.8, Secure Access and E-Services Procedures for Electronic Products and Services Support (EPSS), for further information on the e-Services Secure Access registration process.

  2. The application for a Transmittal Control Code (TCC) allows the user to request participation in electronic filing of ACA Information Returns. A Responsible Official must create (initiate) the ACA Application for TCC. There must be a minimum of two Responsible Officials and a minimum of two and up to 10 contacts within the ACA Application for TCC. Each Responsible Official will need to sign the Terms of Agreement using the PIN created during the registration process.

    Note:

    Form 4423, Application for Filing Affordable Care Act (ACA) Information Returns, is used for foreign based filers/organizations that don’t have an employer identification number (EIN) and are unable to complete the online ACA Application for TCC.

  3. The ACA Application for Transmitter Control Code (TCC) contains three separate roles:

    • Software Developer - An organization writing either origination or transmission software according to IRS specifications.

    • Transmitter - A third-party sending the electronic information return data directly to the IRS on behalf of any business required to file.

      Note:

      If a third-party is transmitting returns for their own company, in addition to transmitting returns on behalf of another business, they don't need both the Transmitter and Issuer role. They can file all returns as a Transmitter.

    • Issuer - A business filing their own ACA Information Returns regardless of whether they are required to file electronically (transmit 250 or more of the same type of information return) or volunteer to file electronically.

  4. When an application is approved, a letter containing the five digit alpha number (TCC) will be issued via United States Postal Service (USPS) and will be available on the ACA Application for TCC Application Summary page. There are three different acceptance letters that will be issued based on the role selected on the ACA Information Returns Application for TCC:

    • Letter 5476C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Issuer

    • Letter 5477C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Software Developer

    • Letter 5478C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Transmitter

  5. Access to ESAM for internal users is through the Employee User Portal (EUP) and is based on defined permissions requested by the (BEARS) user role. Both the e-file Application for TCC share the same role within ESAM. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of AVEA (ESRV-APPL-EFILE) (view) or AERA (ESRV-APPL-EFILE) (edit).

  6. Assistors may receive inquiries regarding the status of ACA Application for TCC process, including any of the following application or TCC statuses:

    Status for Status Definition
    Application Submitted Pending Review Application is going through eligibility checks.
    Application Saved Application has been started but not submitted.

    Note:

    An application that has not been submitted and is in the saved status for more than 90 days will automatically be deleted by the system.

    Application Signature Required Application has been submitted but is still waiting for additional Responsible Official signature.
    Application Completed Application has been submitted and completed processing; the TCC(s) have been issued.
    Application Resubmission Required The application has been completed, but has been updated and must be resubmitted and signed by all Responsible Officials.
    Application Inactive Application is inactive when TCC is in a completed status and has not been used for more than two years.
    Application Deleted An application was in Saved status without ever being submitted for over 90 days or the Responsible Official deleted on the EUP on purpose.
    Application Dropped Status changes to Dropped when the application has been deleted or inactive for 90 days.
    TCC Active Application is completed and the TCCs are active. TCCs are available to use in Production or Test (dependent upon the form status).
    TCC Inactive TCC is inactive due to inactivity or customer request.
    TCC Dropped TCC has been dropped because of 2 years of inactivity and the waiting period has been exceeded.
    TCC Test “T” (T/P Indicator) TCC may be used in the AIR Test Environment.
    TCC Production “P” (T/P Indicator) TCC may only be used in the AIR Production Environment.
    TCC Deleted TCC was deleted after the application status was in Dropped for a period of time, or for a systemic fix. The TCC will not display on ESAM as Deleted but will display as Dropped. The BOE report will show the TCC as Deleted after a length of time has passed as a systemic requirement.

  7. The time frame to process an ACA application for TCC is 45 days upon submission of the application.

  8. Assistors may also receive inquiries on a forgotten ACA TCC or other ACA TCC inquiry. Before assisting the caller, ensure Authentication /Authorization probes have been obtained and verified. See IRM 3.42.9.23.1.2, Authentication/Authorization for an ACA TCC Inquiry.

  9. For additional information about the application process, refer the customer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

Form 4423, Application for Filing Affordable Care Act (ACA) Information Returns
  1. Form 4423, Application for Filing Affordable Care Act (ACA) Information Returns, is used by a foreign entity without an EIN who is required to file ACA information returns electronically or a foreign entity developing software to electronically file ACA information returns. Additionally, Form 4423 may be used to update an existing application for an organization without an EIN.

    Note:

    Applicants with an EIN must submit their Affordable Care Act information return application electronically on https://www.irs.gov/ using e-Services. If it is determined the applicant has an EIN, send Letter 5730C, Incomplete Form 4423.

  2. Form 4423 should be submitted at least 45 days before the due date of the electronically filed return. The Responsible Official and Contacts must create an account or access their account using the Secure Access two-factor authentication process through e-Services before the RO can apply for a TCC. Refer to IRM 3.42.9.23.2, Overview of the ACA Application for Transmitter Control Code (TCC). When a question is received about the e-Services Secure Access registration process, refer to the SAA Tax Professional solutions.

  3. Verify Form 4423 contains the required information listed below:

    • Legal name

    • Responsible Official Information

    • Contact Information

    • Role(s)

    • Software package

    • Form(s)

    • Signature and title

      Note:

      Refer to Form 4423 Job Aid Processing, located on the EPSS Research Portal TSO page under Job Aids.

    If any information listed above is missing or you determine the applicant has an EIN, send Letter 5730C, Incomplete Form 4423, to the address located on Form 4423.

  4. Search the EUP using search criteria (i.e., legal name or TCC) to determine if an application exists. Input revised or new information in EUP via the ACA Application for TCC. When a new application is entered and complete, a letter will automatically generate to the business advising of their TCC. The letter will be sent via USPS.

Affordable Care Act Information Return (AIR) System

  1. The Affordable Care Act Information Return System (AIR) is an intake system that receives electronically filed Affordable Care Act (ACA) information returns (Forms 1094/1095-B and Forms 1094/1095-C).

  2. The system verifies the extensible Markup Language (XML) structure of the transmission and the byte size of the file to ensure it isn't over system limits. The AIR system allows the Transmitter or Issuer to transmit returns to the IRS and/or retrieve acknowledgements for those transmissions. The Acknowledgment provides the transmission status and identifies which Business Rules were violated, if any.

Affordable Care Act (ACA) Information Returns (AIR) Management Console (AMC)

  1. The AMC displays ACA information returns and status for information return transmissions, submissions, and records transmitted through the AIR system in test and in the production environment. Currently, the record level (information return) information is available in PDF format.

  2. Access to AMC is through the Employee User Portal (EUP) and is based on portal-defined permissions requested by the (BEARS) user role. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of "SYS USER AIR 1 – ASSISTOR AND ANALYST (AIR MANAGEMENT CONSOLE)." Most users will have view only privileges.

  3. Access the AMC and select the AIR Management Console application to view ACA transmissions and submissions that have been Accepted, Accepted with Errors, Partially Accepted, and Rejected. Additionally, the error messages or business rules violations are visible at the transmission, submission and record level.

    Note:

    The Affordable Care Act (ACA) Information Returns (AIR) Management Console (AMC) User Guide is located on the AMC in the upper right corner under Help.

  4. Access ACA data through the AMC. Research ACA Information Returns Forms 1094/1095-B and Forms 1094/1095-C for the following:

    • Determine the status of the transmission/submission (Accepted, Rejected, Accepted with Errors, Partially Accepted, or Processing).

      Note:

      A preliminary status of Transmission Split Completed is new for processing year 2019. This status occurs during TIN Validation and will change to the final status of Rejected or Accepted with Errors.

    • Provide the errors associated with the transmission, submission, or record (information return).

    • View the information return in PDF format.

Affordable Care Act (ACA) Assurance Software Testing and Communication Testing

  1. This section provides information for completing the ACA Assurance Testing System (AATS) process. Software Developers (SWD) must pass all applicable test scenarios for the forms the software package supports before the software packages are approved. Software testing for ACA Information Return software ensures the electronic return data is sent in the correct format.

  2. Transmitters, including issuers, must use approved software to perform the communication test. The communication test demonstrates the ability to send information returns and receive the acknowledgement file with a status of Accepted, Accepted with Errors, or Partially Accepted. No further communication testing is required when additional forms are added to the ACA Application for TCC. The transmitters are not required to test each year.

  3. The following documents and resources are available on Affordable Care Act Information Returns (AIR) Program, to assist with the Software and Communication Testing process:

    • Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR)

    • Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters

    • AATS (Testing)

    • AIR Schemas/Business Rules

  4. Prior to testing, all SWD, transmitters, and issuers (transmitting directly) must apply for and receive an ACA TCC by completing the ACA Application for TCC process. A SWD will receive a software identification number (SWID) for each ACA form type and year they support.

  5. SWDs create their software using Extensible Markup Language (XML) following the guidelines in multiple publications, schemas, and resources located on Affordable Care Act Information Returns (AIR) Program. website.

  6. Participants will contact the IRS when they completed the appropriate submission narratives and their transmissions are accepted.

  7. SWDs receive a status of Accepted, Accepted with Errors, Partially Accepted, Processing, or Rejected from AATS.

    • If the submission is Accepted, confirm the required submissions are in Accepted status and follow KM003205, Affordable Care Act (ACA) Assurance Testing System (AATS) and Communication Testing

    • If the Software Developer receives an Accepted with Errors or Partially Accepted status, identify the submission/scenario containing errors and/or the specific fields in error, if requested. Don’t provide the expected results; however, you may identify the field in error.

    • If the Software Developer receives a Processing status, confirm the processing status on AMC and follow KM003205.

    • If the Software Developer receives a Rejected status, provide the reject code and/or the definition of the reject.

Affordable Care Act (ACA) Assurance Testing System (AATS) Software Developer

  1. SWDs are assigned a TCC used for software testing. The ACA TCC T/P Indicator for a SWD TCC will be permanently set to Test T, which allows the SWD to test year round. Software Developers don’t have to apply for a new TCC each year; however, software package information must be updated annually online through the ACA Application for TCC.

  2. Software IDs will be assigned for each tax year after the Software Developer (SWD) updates their Software Developer Package List within the ACA Application for TCC. All electronically filed returns are required to have a SWID transmitted as part of the transmission. If the number isn't provided, the transmission will reject. The SWID is designed to identify software products used when transmitting returns to the IRS. A SWID isn't used to track the serial numbers of individual software packages.

  3. Individuals or firms who purchase another developer’s current year approved software for the purpose of using and/or marketing under their own name, must complete and submit an application requesting a separate SWID assigned to tax preparation package. The SWID is generated in the External Customer Data Store (ECDS) and is composed of 10-digits with the first two characters being the tax year. For example, during testing of software for processing year 2021, the two digit year will be 20 for tax year 2020. The third character is an A for ACA. The A is the literal alphabetic letter used to identify the difference between ACA Information Return Software Identification Number and an e-file Software Identification Number.

    Note:

    A SWD can test more than one year at a time. Verify a SWID is available for each tax year supported.

  4. Each software package receives its own SWID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) tax package, and a web tax package, the company is required to have four distinct SWIDs to track how errors on different packages are handled from the same company.

  5. SWDs must use and pass all required AATS submissions for the forms the software supports before the software testing is passed. For example, if the SWD transmits submission 1.0 through 1.3 and passes all scenarios but doesn't pass all of 2.0 through 2.3, the software package has not passed. The SWD must resubmit 2.0 through 2.3. Once the software packages pass all submissions, the SWD will contact the help desk to review their test.
    Exception: Software Developers who passed testing for tax year 2019 or prior don't need to test for tax year 2020. Follow paragraphs (7) through (9) below.

  6. Take the following actions to confirm the SWD passed the submission tests:

    • Verify the software tested on the ACA Application for TCC including forms for each package, SWID issues, and transmission method.

    • Review the results in the AIR Management Console (AMC) AATS environment.

    • Verify all required submissions are in Accepted status.

  7. After verifying the information and all submissions have passed for specific forms, or after verifying their tax year 2019 or a prior year are in production, take the following actions in the EUP, ACA Application for TCC:

    • SW Package Status - move from test to production.

    • Software ID Status - move from test to production.

    • Don’t update the Form T/P Indicator for the Software Package; it must remain T.

    • Document comments on the ACA Application for TCC and in EHSS stating AATS prior year confirmed. Follow appropriate solutions.

    Note:

    If the SWD has the Transmitter or Issuer role on the application, update the Transmitter/Issuer Form T/P indicators from T to P.

  8. It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame isn't met, the transmitter may receive an error stating the TCC isn't valid.

  9. If the customer has unresolved issues, escalate the Interaction to manager/lead.

    Exception:

    If there are Automated Enrollment or web service definition language (WSDL) questions, escalate to ACA AIR Technical L2 Provider Group. Refer to the appropriate solution.

Update Software Status Indicators from "Test" to "Withdrawn"
  1. External stakeholders may have erroneously submitted software packages when completing the ACA Application for TCC. The software package and software ID status remain in "Test" when the external stakeholder selected an incorrect role, decided against developing/testing software, or used a third-party to prepare and transmit their information to the IRS. There is no systemic report that will update the status indicators to" Withdrawn." A manual workaround was implemented to move the status indicators from "Test" to "Withdrawn."

  2. When AATS isn't performed within two years of the current tax year (TY) being processed (example, current TY 2020 - update TY 2018 and before), the software ID status is required to be moved from "Test" to "Withdrawn."

  3. ACA Analysts will provide the "ESAM Software ID Report" from the Business Objects Environment (BOE) via secured e-mail. The report provides the software package and software ID statuses that need to be moved from "Test" to "Withdrawn."

  4. Manager/lead/clerk assign the listing to appropriate assistors by creating an EHSS batch sheet using Product Type 750-84382- ACA STUP.

  5. Assistors update the ACA Application for TCC by taking the following actions:

    • Access EUP.

    • Select esrv-ESAM-Applications.

    • Search by the TCC provided on the ESAM Software ID Report (BOE).

    • Edit the application.

    • Go to the Application Summary.

    • Update the software package and software ID status from "Test " to "Withdrawn."

    • Go to Comments page and notate, Updated TYXX Indicators to "Withdrawn" due to non-use.

    • Close EHSS Batch accordingly.

    • Use Program Code 750-84382 for time reporting on Form 3081.

Communication Testing

  1. The transmitter/issuer must use approved software and perform a communication test from the available AATS testing submission.

  2. A communication test establishes the transmitter or issuer can send ACA information returns and retrieve their acknowledgement file successfully. Transmitters must perform a communication test to demonstrate the ability to send the information returns and receive the acknowledgement file with a status of Accepted, Partially Accepted, or Accepted with Errors. The transmitter or issuer must be able to view the Receipt ID and use the Receipt ID to retrieve the acknowledgement Accepted status for the transmission.

  3. Once the transmitter has received a status of Accepted, Partially Accepted, or Accepted with Errors for their test submission, the transmitter will contact the help desk. Take the following steps to confirm the Transmitter passed the Communication test:

    • Verify the test on the AMC.

    • If the status is Accepted, Accepted with Errors, or Partially Accepted, update ACA Application for TCC by changing the Issuer/Transmitter Form from T to P.

    • Document comments on the ACA Application for TCC and in EHSS stating the transmitter passed the communication test. Follow appropriate solution.

  4. It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame isn't met, the transmitter may receive an error stating the TCC isn't valid.

  5. If the customer has unresolved issues, escalate the Interaction to manager/lead.

    Exception:

    If there are Automated Enrollment or WSDL questions, escalate to ACA AIR Technical L2 Provider Group or refer to the appropriate solution.

Affordable Care Act (ACA) Production Inquiries

  1. Take the appropriate actions as needed in relation to the electronic transmission of ACA Forms (Forms 1094/1095-B and Forms 1094/1095-C) as listed below:

    • Access the AMC system and review the transmission submission, or records as needed.

    • Review errors displayed on AMC.

    • Explain the reason for rejection or errors as appropriate by reviewing the business rules, and Knowledge Base Solution ID on EHSS. Provide the references listed in (2) for future inquiries and education.

    • Document all comments and contacts in the EHSS Interaction.

    • Monitor open Interaction in EHSS until issue is resolved.

    • Close Interaction. If unable to resolve the issue, assign and refer the Interaction to the lead tax examiner who will resolve or escalate the Interaction to the appropriate provider group.

  2. Refer the customer to the links located on the Affordable Care Act Program Page:

  3. Support isn’t provided in relation to preparation of electronic filing of ACA forms. When answering a business rule or error code inquiry, the customer may ask for clarification on how to complete ACA forms. Refer the customer by following the ACA referral information in Solution KM000243, EPSS and Unsupported Product Contact Information.

Organization, Function, and Program (OFP) Codes

  1. Organization, Function, and Program (OFP) codes are recorded on Form 3081, Employee Time Report, to identify programs IRS employees perform daily. Refer to TSO OFP Code Desk Guide, located on the TSO SharePoint for program codes to use when assisting the help desk, read time, and working paper inventory. Time must be reported under the appropriate OFP codes for tracking purposes.

Acronyms

Acronym Meaning
Abend Abnormal Termination
ACA Affordable Care Act
ADB AWAX Database
AIR Affordable Care Act Information Return System
AMC Affordable Care Act (ACA) Information Returns (AIR) Management Console
AMMPS Automated Magnetic Media Processing System
ATLAS Automated Tape Library Access System
ATM Allocated Tips Monthly
AWAX Automated Waivers and Extensions
BBTS Batch Block Tracking System
BMF Business Master File
BWH Backup Withholding
CD Compact Disc
CP Computer Paragraph
CSR Customer Service Representative
CSS Customer Service Section
CTW Chapter Three Withholding
DLN Document Locator Number
DSN Dataset Name
DVD Digital Versatile Disk
ECC-MTB Enterprise Computing Center-Martinsburg
ECC-MEM Enterprise Computing Center-Memphis
EFTU Enterprise File Transfer Utility
EHSS e-help Support System
EIN Employer Identification Number
EONS Electronic Online-Output Network System
EOT Extension of Time
ESB Enterprise Systems Branch
EUP Employee User Portal
FATCA Foreign Account Tax Compliance Act
FS FIRE Support
FIRE Filing Information Returns Electronically
ID Identification
IDRS Integrated Data Retrieval System
IFS Information Filing Support
IR Information Return
IRMF Information Returns Master File
IRP Information Reporting Program
IRS Internal Revenue Service
IRSC Internal Revenue Service Campus
IT Information Technology
JCL Job Control Language
MCC Martinsburg Computing Center
MFSS Master File Scheduling Section
MVS Multiple Virtual Storage
MOB Mainframe Operations Branch
MOS Mainframe Operations Section
ODBC Open Data Base Connectivity
PSC Philadelphia Service Center
PMF Payer Master File
PIN Personal Identification Number
QI Qualified Intermediary
RBL Runstream Batch Log
RIK Run Identification Key
SB/SE Small Business/Self Employed
SPS MVS Special Projects Multiple Virtual Storage
SSN Social Security Number
STATCD Status Code
SWD Software Developer
SWID Software Identification Number
TCB Transmitter Control Base
TCC Transmitter Control Code
TIN Taxpayer Identification Number
TPT Trading Partner Test
TSO Technical Services Operation

Unpostable DOC Codes - Extension (Transaction Code 460)

DOC Code Form
00 Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, and Form W-2G
02 Form 1042-S
21 Form W-2
27 Form 5498-SA
28 Form 5498
56 Form 1095-B
60 Forms 1094-C and Form 1095-C
71 Form 1099-NEC
1A Form 1099-QA
72 Form 5498-ESA
2A Form 5498-QA

Unpostable DOC Codes for Waivers (Transaction Code 490)

DOC Code Form
10 Form 1099-K
03 Form 1098-F
02 Form 1042-S
16 Form 1099-LS
21 Form W-2, Form W-2AS, Form W-2GU, Form W-2PR, and Form W-2VI
25 Form 3921
26 Form 3922
27 Form 5498-SA
28 Form 5498
31 Form 1099-Q
1A Form 1099-QA
32 Form W-2G
43 Form 1099-SB
50 Form 1097-BTC
56 Form 1095-B
57 Form 8027
60 Form 1094-C and Form 1095-C
71 Form 1099-NEC
72 Form 5498-ESA
2A Form 5498-QA
73 Form 1099-CAP
74 Form 1098-Q
75 Form 1099-S
78 Form 1098-C
79 Form 1099-B
80 Form 1099-A
81 Form 1098
83 Form 1098-T
84 Form 1098-E
85 Form 1099-C
86 Form 1099-G
91 Form 1099-DIV
92 Form 1099-INT
93 Form 1099-LTC
94 Form 1099-SA
95 Form 1099-MISC
96 Form 1099-OID
97 Form 1099-PATR
98 Form 1099-R