Internal Revenue Manual - 3.8.45 Manual Deposit Process (Cont. 4)

IRS Resources

Part 3. Submission Processing
Chapter 8. Deposit Activity
Section 45. Manual Deposit Process (Cont. 4)

3.8.45 Manual Deposit Process (Cont. 4)

3.8.45.28 Special Types of Deposits
3.8.45.29 Form 2290 Special Processing Instructions for Cincinnati
3.8.45.30 Definition of Terms
3.8.45.31 Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
3.8.45.32 Ramp Down or Transition: Procedures for Deposit, Payment Perfection and Field Office Payment Processing Operations
Exhibit 3.8.45-1 Daily Deposit Report (DDR)
Exhibit 3.8.45-2 Manager Review of Restricted Items in Secure Receipt Processing Areas
Exhibit 3.8.45-3 Preparation of Form 3244, Payment Posting Voucher; State Abbrethrutions
Exhibit 3.8.45-4 Form 3210, Document Transmittal
Exhibit 3.8.45-5 Warrant Processing Procedures
Exhibit 3.8.45-6 Date Stamp Requirements
Exhibit 3.8.45-7 Regional Bureau of Alcohol, Tobacco, and Firearms Mailing Address
Exhibit 3.8.45-8 Preparation of Form 1963, Collection Register and Preparation of Form 1963 for 4506
Exhibit 3.8.45-9 Agency Location Codes (ALC)
Exhibit 3.8.45-10 Preparation of Form 2221, Schedule of Collections
Exhibit 3.8.45-11 Form 784, Recapitulation of Remittances
Exhibit 3.8.45-12 Form 783, Remittance Register
Exhibit 3.8.45-13 Courier's Additional Disclosure Statement
Exhibit 3.8.45-14 Preparation of Form 3245, Posting Voucher, Refund Cancellation or Repayment
Exhibit 3.8.45-15 Preparation of Form 3465, Adjustment Request
Exhibit 3.8.45-16 Form 2007, Schedule of Small Credits Cleared
Exhibit 3.8.45-17 Form 3244 with Multiple Remittance
Exhibit 3.8.45-18 Split Remittance
Exhibit 3.8.45-19 Multiple/Split Remittance
Exhibit 3.8.45-20 Regional Financial Centers
Exhibit 3.8.45-21 Federal Reserve Bank Addresses
Exhibit 3.8.45-22 Document Locator Number (DLN); EO Key District Codes, File Location Codes (FLC); and DLN Ink Color Chart
Exhibit 3.8.45-23 Form 668-A, Notice of Levy
Exhibit 3.8.45-24 Form 668-W(c), Notice of Levy on Wages, Salary, and Other Income
Exhibit 3.8.45-25 Form 8519, Taxpayer's Copy of Notice of Levy
Exhibit 3.8.45-26 Unidentified Remittance File Document Locator Number (DLN) and DLN Ink Color Chart
Exhibit 3.8.45-27 Unidentified Remittance File/CC URADD and Types of Payment Chart
Exhibit 3.8.45-28 Manual Deposit Form 3539, Block Number Control
Exhibit 3.8.45-29 Preparation of Form 4221, Remittance Control Number Record
Exhibit 3.8.45-30 Preparation of Form 813-A from Form(s) 813 (Manual Deposit)
Exhibit 3.8.45-31 Consolidated Chart of Remittance Processing Data (Manual Deposit)
Exhibit 3.8.45-32 SF 215A, Deposit Ticket
Exhibit 3.8.45-33 Job Aid for Form 10160, Receipt of Transport of IRS Deposit
Exhibit 3.8.45-34 Courier Incident Log
Exhibit 3.8.45-35 Courier Daily Checklist

3.8.45.28 (02-01-2009)
Special Types of Deposits

This section provides instructions for special types of deposits and processing instructions.

3.8.45.28.1 (02-01-2009)
Income from Acquired Property

Income received from acquired property will be forwarded to the Campuses via Form 2433, Part 8-A, Notice of Seizure, or other posting document containing the following information:
1. Name of person from whom the income was received.
2. Nature of income, such as rental, dividends, etc.
3. Brief description of property, such as "Real property-building located at (address)," "Personal property-General Motors Stock," etc.
4. Period covered by the payment if applicable.
5. Name of taxpayer from whom the property was seized and sold.
6. Amount of remittance.
7. A statement that the remittance should be deposited as a courtesy deposit.

3.8.45.28.2 (02-01-2009)
Proceeds from the Sale of Seized Property

Collection employees will forward proceeds from the sale of seized property to the Campus with Part 8-A of Form 2433, Notice of Seizure, as the posting document for proceeds from the sale of seized property. Cash must be converted to check or money order (within 24 hours) prior to transshipping to the Campus.

3.8.45.28.3 (02-01-2009)
Money Seized by TIGTA Personnel

Money seized by a case Inspector will be transshipped to the Campuses for deposit with two copies of a memorandum to the Campuses Director from the regional inspector, as required. Cash must be converted prior to being transshipped. The memorandum will contain instructions for depositing the remittance and distributing the memorandum copy of the deposit ticket. Remittance processors will:
- Receive remittance.
- Prepare a Form 3244 and annotate in the remarks section "non-revenue" and the amount received.
- Date stamp "received" on both copies of the memorandum.
- Attach the Form 3244 receipt to one copy of the memorandum and return it to the case inspector.
- Deposit the money as a courtesy deposit for the National Office showing ALC 20-04-0001 in Block (3) of SF 215A and Account 20-1099 in the space to the left of Tax Class 9, as instructed in the transmittal memorandum. Enter in item (9) the following:
  Office of the National Director for Performance and Investment
  IG:MS:PI
  1111 Constitution Avenue, N.W. Room 6410
  Washington DC 20224
- Send the memorandum copy of the SF 215 to the Regional Inspector. (Within three days after receipt, the case inspector will forward the memorandum copy of the deposit ticket to the Administrative Office, Chief Inspector, National Office, for subsequent transmittal to the Office of the National Director for Performance and Investment.)
- Prepare From 2221, Schedule of Collections, in duplicate. Send the original to the Office of the National Director for Performance and Investment at the address listed above.
- Retain SF 215A (agency copy), Form 2221 (copy) and copy of the transmittal memorandum.

3.8.45.28.4 (02-01-2009)
Bankruptcy Trustee and Other Insolvency Payments

Bankruptcy trustee payments are processed by Centralized Insolvency Operation. All trustees have been requested to send all Bankruptcy Chapter 7 and 13 Trustee payments to the Centralized Insolvency Office (CIO) address as follows:
Internal Revenue Service
Centralized Insolvency Operation
Mail Drop Point N-781
11601 N. Roosevelt Blvd.
Philadelphia, PA 191542100
Misdirected trustee payments would most likely be sent to a field office. If misdirected payments are received in the Submission Processing site, send via overnight traceable method to CIO at the above address. A Form 3210 transmittal must accompany the checks. The Form 3210 must list each payment by the check number and the trustees last name (See IRM 5.9.11.2(9)).
Payments received after bankruptcy discharge (known as post petition payments) will be sent to Cincinnati or Ogden by field Collection personnel. Process these payments through ISRP.

3.8.45.28.5 (02-01-2009)
Post-Dated Checks Accepted by Revenue Officers

On an exception basis, with approval of local management, a revenue officer may accept a post-dated check from a taxpayer. If a revenue officer accepts a post-dated check, the officer must not remit the check until the date on the check, as agreed between the officer and the taxpayer. If an officer remits a post-dated check in error, issue Form 5919 Teller's Error Advice is manual Teller's Error Advice. Automated Form 5919 is issued to the manager. It is a non-negotiable remittance. Return the check with the response required 5919.

3.8.45.28.6 (02-01-2009)
Exceptions to Payment Processing

On rare occasions, payments are mistakenly routed to Submission Processing campuses that are made payable to Internal Revenue Service but are not for payment of taxes, deposits or fees. Both the payment and document should be sent to the appropriate address for processing.
1. Date stamp the document.
2. Forward the payment and document within 24 hours of discovery to the address listed on the form.
Four examples of documents received by campuses that may not be processed by a campus are:
1. Form 5434-A, Application for Renewal of Enrollment, for actuaries. Mail these forms and remittances within 24 hours of discovery to the address instructed on the form.
2. FMS-133, Direct Deposit Reclamation, should be mailed to:
  U.S. Department of the Treasury
  Financial Management Service
  Philadelphia Financial Center
  P.O. Box 51321
  Philadelphia PA 191156321
3. Form 8802, Application for U,S, Certification. IRS will charge a user fee for all Form 8802. Taxpayers are instructed to mail Form 8802 and their payment to the following lockbox address for processing:
  Internal Revenue Service
  P.O. Box 42530
  Philadelphia, PA 19101-2530
4. If a campus should receive a Form 8802 with a remittance, transship the Form and remittance via overnight traceable method to the following address:
  Citibank
  ATTN: IRS Lockbox Operations
  1617 Brett Road
  New Castle, DE 19720-2425
5. Bankruptcy trustee payments are processed by Centralized Insolvency Operations. See 3.8.45.28.4.

3.8.45.28.7 (02-01-2009)
Form 8282, Donee Information Form

If Form 8282 or Form 8282B is received with remittance, research on IDRS to determine if the "civil penalty" has posted. This is identified with a (TC 240 with a reference code).
If the Penalty has not been assessed, apply the remittance to master file with a TC 640 (Advanced Payment of Deficiency) and MFT 13 for BMF or MFT 55 for IMF.
If the penalty has been assessed process the payment to master file with a TC 670 and MFT 13 for BMF or MFT 55 for IMF.

3.8.45.28.8 (02-01-2009)
Form 12993, Check for Installment Agreement User Fee Not Accepted by Bank

When a payment is received with Form 12993, research the MFT 55 (IMF) or MFT 13 (BMF) module to determine where the original payment posted. (Form 12993 is sent to a taxpayer by Accounting only if MFT 55 (IMF) or MFT 13 (BMF) was on the module.)
If the payment is for $105.00 or $43.00 and TC 694/695 is on the module, apply the payment to that module. If the payment is greater than the original payment of $105.00 or $43.00, research IDRS and apply the remaining portion of the payment accordingly.
If Form 12993 is received in error and there is no MFT 55 (IMF) or MFT 12 (BMF), then forward to CSCO for determination of payment application.
If correspondence is attached requesting abatement of a bad check penalty, process the payment and route correspondence to local Campus Accounting for consideration of the penalty abatement. Form 12993 does not require routing to Accounting unless a penalty abatement is requested.
Follow local procedures for handling Form 12993 after payment processing.

3.8.45.28.9 (02-01-2009)
Form 2220, Underpayment of Estimated Income Tax by Corporations

Forms 2220, Underpayment of Estimated Income Tax by Corporations, are processed through ISRP using:
1. TC 670
2. MFT 02

3.8.45.28.10 (02-01-2009)
Form 944, Employer's Annual Federal Tax Return

Form 944, Employer's Annual Federal Tax Return, is processed through ISRP using:
1. TC 610
2. MFT 14

3.8.45.28.11 (02-01-2009)
Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing (Ogden SPC Only)

When Form 8453-F is received with remittance, process through ISRP as follows:
1. TC 670
2. MFT 05

3.8.45.29 (02-01-2009)
Form 2290 Special Processing Instructions for Cincinnati

Forms 2290 must have the money amount edited on the balance due line if the check amount is less than full paid (.50 tolerance per 3.11). Full paid and/or more than amount on balance due line will not be edited. The Forms 2290 will be sorted no remit and with remit by Batching.
Editing the money amount will alert Code and Edit not to send Schedule 1's to taxpayers for Forms 2290 that are not full paid.

3.8.45.30 (02-01-2009)
Definition of Terms

Definition of terms used in and by the Deposit Activity:

Account	Tax records maintained on magnetic tape in Martinsburg Computing Center, identified and controlled by Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN) or Employer Identification Number (EIN).
Advance Payment	Payment made for a determined or undetermined deficiency prior to additional tax assessment.
Agency Location Code (ALCs)	A numeric symbol used to identify accounting reports and documents prepared by IRS. This code consists of eight digits. The fifth and sixth identify a Campuses.
Amended Return	A return filed to amend data submitted on an original return.
Annotate	To explain or call attention to critical information by marking, coding, or editing.
Audit Trail	Tax identifying information printed on reverse side of remittance that enables re-association of payment and source document.
Automated Collection System (ACS)	A computerized system which maintains delinquent taxpayer accounts in TDA status 22.
Automated Non Master File (NMF)	A file containing taxpayer information and records of returns that are not contained on Master file. NMF always requires manual processing.
Balance Due	A line on tax returns and notices indicating taxpayer owes money to IRS.
Batch Block Tracking System (BBTS)	A comprehensive, integrated batch creation and tracking system. It's used to generate block headers for OE/KV input.
Batch	A group of related tax return or documents processed in Deposit Activity. A batch can consist of 100 or less items of like returns or documents, or 300 scannable notices/vouchers at Transport
Block Header Record (BHR)	The information transcribed by ISRP/DIS to precede each block of documents in order to introduce balancing and identifying items common to the block.
Block Out-of-Balance (BOB)	A condition existing in a given block of documents creating an out-of-balance situation.
Bureau of Public Debt (BPD)	An agency within the Treasury Department whose responsibilities include donations to reduce the public debt and control of Treasury Estate Bonds.
Business Master File (BMF)	A Master File of various types of business return data which is maintained under an Employer Identification Number.
Calendar Year (CY)	Twelve (12) consecutive months ending December 31.
Cash Bonds	An advance payment received from a taxpayer that expects a tax deficiency to be determined at a later date and which will probably become an appeals or court case.
Check Digits	A two digit alpha code, A to Z, Computer generated derived from a mathematical formula applied to the EIN or SSN. It is used in lieu of Name Control (to reduce keystrokes) when EIN or SSN are unaltered on IRS preprinted labels.
Collection Statute Expiration Date (CSED)	The last date IRS has to collect on an outstanding balance due on an account. Usually Ten years from the Assessment Date.
Command Code (CC)	A five-character abbreviation for a particular inquiry or action requested through IDRS. Each command code is used for a specific purpose.
Computer Paragraph (CP) Notice	A computer generated message resulting from an analysis of the taxpayer's account. It is used to notify the taxpayers of a balance due, refund, or no balance status. It is also used for internal research and review.
Conscience Fund	The account to be credited when remittances are received from taxpayers to ease their consciences. Usually a note is attached indicating it is for the "Conscience Fund."
Control Clerk	A designated employee who regulates and finalizes the work flow in Deposit Activity.
Courtesy Deposit	A deposit made for out of area remittances, by location received.
Custodial Detail Data Base (CDDB)	Enhancement to Financial Management Information System created to track deposit ticket information using Trace ID number.
Date Stamp	The Campuses received date is stamped on tax returns and documents indicating the date received at IRS Campuses, Field Office or an authorized agent of the IRS.
Definer	A code following the command code; used to request a more detailed search for information on a file.
Delinquent Return	Return filed after the relevant due date without an approved extension.
Daily Deposit Report (DDR)	A continuing report maintained for monitoring the timely deposit of all remittances prescribed by the Deposit Cycle.
Deposit Cycle	The 24 hour time limit authorized to accomplish the deposit of all remittances received each day.
Deposit Date	The calendar date that coincides with the Julian Date assigned in Document Locator Numbers (DLNs).
Depository/Depositary	The bank contracted by Treasury's Financial Management Services (FMS) to process IRS deposits and established credit for the Treasury into the Treasury's General Account (TGA).
Deposit Release (Pick-Up)	The established time each day balanced deposits are released to courier.
Deposit Ticket (DT)	The Deposit Ticket, Form SP215A-C, is generated during the final deposit operation.
Designated Payment Codes (DPC)	Two digit code used with payments secured by Collections (ACS and Revenue offices) to identify source of payment (levy, seizure, installment, etc.).
Discovered Remittances	Remittances discovered during pipeline processing of the returns, found somewhere within the attachments.
Employee Plan Master File (EPMF)	A Master File maintained at ECC-Enterprise Computing Center, Martinsburg consisting of various types of tax sheltered pension/profit sharing plans.
Employer Identification Number (EIN)	A nine-digit number used to identify a taxpayer's business account.
Encode	A system of converting and printing the amount of payment shown on remittance into a Magnetic Ink Character Recognition (MICR) font.
Endorsement	The authorized name of payee on the back of a remittance in order to obtain the cash or credit represented on the front. Each check deposited must show the IRS endorsement, date of deposit (manual endorsements excluded) and legend, and must contain the same ALC and depositor address as shown on Form SF 215A, Deposit Ticket.
Entity Area	The area on source documents where the name, address, account number, tax period and other entity data appear.
Erroneous Refund Repayment	The term used for refund checks issued in error and being repaid by taxpayer.
Manual Deposit	Type of deposit consisting of manually numbering source documents, manually preparing separate documents and remittance registers and separately recapping both the registers.
Exempt Organization Master File (EOMF)	A Master File maintained consisting of Group Exemption Number, Key Field Office, and Field Office of Jurisdiction.
Federal Reserve Bank (FRB)	A bank designated to process IRS bank deposits.
File Source	A one-digit code which follows the taxpayer identification number for research on IDRS (D, N, V, W, P, X or *). This directs the computer to a specific file.
Fiscal Year	Twelve consecutive months ending on the last day of any month other than December.
Flower Bond	Terminology occasionally associated with certain Treasury Bonds redeemable for estate taxes.
Foreign Operation District (FOD)	A Field Office with jurisdiction for the IRS Foreign Posts.
Freeze Code	A Freeze Code places a taxpayers account in a condition which requires additional action before the account can be settled
Full Paid (FP)	A remittance received equal to the balance due line on timely filed returns.
Grace Period	A period of time granted beyond the due date of a return or document, before penalties and interest are charged. See IRM 3.8.44 for timely postmark grace period.
Green Rocker	The editing required to annotate the remittance amount for Manual Deposit. Green rockers represent the amount of money received for that return.
Imperfect	All documents that require additional perfection before depositing the money through either the ISRP or Manual Deposit system.
Individual Master File (IMF)	A Master File of individual tax return data which is accessed by input of a Social Security Number (SSN).
Individual Taxpayer Identification Number (ITIN)	An ITIN is a nine digit number (Assigned by IRS) to those individuals who do not qualify for a SSN but require an identifying number for tax purposes.
Installment Agreement	An arrangement set up between taxpayers and IRS, whereby taxpayers make partial payments until their balance of debt is paid in full.
Integrated Data Retrieval System (IDRS)	A computerized system used throughout IRS for adjusting, researching, ordering, and monitoring tax accounts.
Internal Controls	Practices and procedures in place to ensure efficiency and provide reasonable assurance against waste, fraud or abuse.
Internal Revenue Code (IRC)	The tax laws as set forth by Congress.
Internal Revenue Manual (IRM)	A handbook of procedure and law specifically designed to cover one area of processing.
Julian Date	A system of numbering days of the year from 001 through 365 (or 366).
Key Verify (KV)	A status for ISRP terminals to enable data records to be verified by KV operators.
Law Enforcement Manual (LEM)	That portion of each manual which contains the "OFFICIAL USE ONLY" information for that particular section.
Levy	Used to collect taxes by distraint or seizure of taxpayer's assets. Frequently funds are seized from bank accounts or wages.
Lien	A claim on the property of a taxpayer as security against payment of taxes due.
List	Entering green edited money amounts from source documents into listing machines while preparing Form 813, Document Register, for Manual Deposit deposits.
Lockbox	The process whereby remittances and documents are mailed to a designated P.O. Box at a commercial bank. The remittances are deposited in an expedite manner with immediate credit availability for the Treasury. Source documents are processed simultaneously and forwarded to Campuses.
Master File (MF)	A magnetic tape record containing entity and accounting information concerning taxpayer tax returns and related documents.
Master File Tax Code (MFT)	A two-digit number which identifies the type of tax.
Menu System	A system used to indicate the type of operation. These include the Normal Operator Menu, Master Menu and Supervisor Menu on the ISRP System.
Magnetic Ink Character Recognition (MICR)	Print used in the encoding of the payment amounts, routing Transit Number, and Account Number shown on the remittance.
Missing Section Data	A section that was present and transcribed by the OE operator but the document was physically missing at KV. The operator indicates this by deleting document.
Mis-Sorts	Returns and documents within a block that are not of the same type or class of tax.
Mixed Data	An operator has transcribed the data from one document and the remaining information from another document.
Mixed Entity	An operator has transcribed entity from one document and the remaining information from another document.
Module	Part of a taxpayer's account which reflects tax data for one tax class (MFT) and one tax period.
Multiple Remittances	Two or more remittances to be applied to the same source document.
Name Control (NC)	First four significant characters of an individuals last name, the first four letters of the corporate name, or the first four letters of the first listed partners last name in a partnership.
Non-Negotiable	Checks not honored by banks for transfer of funds.
Non-Revenue Receipts	Payments received for items other than taxes, i.e., bulk forms, photocopy fees, court fines, installment agreement user fee, erroneous refund repayments, etc.
Offer in Compromise (OIC)	A proposal for settlement of tax liability for an amount less than the assessed tax liability.
Payment Sequence Number (PSN)	Last three digits of the terminal payment number assigned by the IDRS terminal number. Which identifies a specific remittance input. The PSN carries information used in constructing a true payment DLN.
Part Paid (PP)	A remittance which does not equal the amount shown on the balance due line of the document.
Pending Transaction	A transaction input to IDRS but not yet effective at the Master File Account.
Perfection	A function within deposit activity responsible for researching attachments on source documents and presearching IDRS, MARS or ACS terminals to perfect documents for payment processing.
Perfect	Documents and returns with legible taxpayer name, TIN, one MFT code, one tax period and one remittance.
Photocopy Fees	Prepayments received with request for tax forms and information.
Posting Vouchers	A source document (Posting Voucher) containing the required information for input by the deposit activity.
Pre-Batch	The establishment of batches of work and controls for each group of documents processed through ISRP.
Presearch	The act of searching for required data not present on source documents via IDRS, ACS, or ANMF terminals prior to actual deposit of remittance.
Primary SSN	Nine digit number required on all IMF input documents. (Usually located in first social security number box on returns.)
Prior Year	A tax return with a due date prior to current operating year.
Procedure	The established way or course of action for processing remittances/source documents.
Processing Year	The actual calendar year a return is filed and processed, i.e. 1997 Tax Returns are filed and processed in calendar year 1998.
Program Number	A 5 digit number used to identify types of remittance source documents are being entered into ISRP.
Quality Review (QR)	The appraisal of the quality of work input and output through the deposit function.
Recapitulation	Balancing summaries of remittances to documents.
Received Date	The earliest date source documents are received in IRS offices.
Redeposits	The redeposit of unpaid checks returned as dishonored by banks (not always the designated depositary).
Remittance Amount	An amount of money received in payment of taxes, may be a check, money order, cashier's check, or cash.
Secondary Amount	A second transaction code, with money amount, to be posted to taxpayer's account and shown on one document.
Seized Property	Taxpayer possessions IRS secures for lack of payment of delinquent taxes.
Campuses Location Code	A two-digit numeric code which identifies each Campuses.
Slipped Blocks/Mixed Data/Mixed Entity	An operator has mixed data or mixed entity on several documents within a block.
Social Security Number (SSN)	A nine-digit number (assigned by SSA) used as the account number of a taxpayer on IMF. May also be the identifying number on certain BMF accounts.
Split Remittance (Splits)	One or more remittances to be applied to one or more remittance transactions.
Statute Cases	A delinquent return with the Statute of Limitations in jeopardy.
Statute of Limitations	A specified period of time for correction of taxes by IRS, usually three years from the due date or received date of the return, whichever is later.
STAUP	An IDRS Command Code used to delay issuance of taxpayer notices when subsequent payments have not had time to update module.
Subsequent Payment (Sub/Pay)	A payment on account for a tax return that was filed but not full-paid.
Substitute for Return (SFR)	A procedure by which Examination is able to establish accounts and examine the records of taxpayers when taxpayers refuse or are unable to file, and information received indicates that a return should be filed.
Taxpayer Delinquent Account (TDA)	Taxpayer account which show a return was filed for a particular tax period but still has a balance due.
Taxpayer Delinquency Investigation (TDI)	A return for a specified prior period is not on file and an investigation is being conducted.
Taxpayer Identification Number (TIN)	The controlling nine digit number assigned to identify each taxpayer's master file account could be an SSN or EIN.
Taxpayer Information File (TIF)	A record of tax data under a specific taxpayer identifying number.
Tax Receipt	(Form 809) official IRS receipt issued for tax payments submitted in cash or when a receipt is requested by a taxpayer.
Teller	The designated employee to process cash payments and issue tax receipts.
Temporary SSN	Assigned by the Campuses. On Enterprise Computing Center-Martinsburg (ECC) or IDRS transcripts an asterisk (*) appears following the invalid number. The fourth and fifth digit is the Campuses number were issued.
Terminal Payment Number	A 13 digit number established each day for each terminal from which remittance will be input. The last 3 digits are the payment sequence number of the payments input.
Tertiary Amounts	A third transaction amount for one document. Must be a debit amount to be assessed.
Trace ID Number	A 20 digit number used for tracking payment information in the Custodial Detail Database (CDDB).
Transaction Code (TC)	A three digit code used to identify credit and debit actions taken on a taxpayers account.
Transaction Date	Six numeric digits in MMDDYYYY format, and is the actual IRS received date.
Treasury Bonds	Certain bonds which may be redeemed by the Bureau of Public Debt or Federal Reserve Banks, where purchased, in payment of decedent returns.
Treasury Checks	Checks which may consist of Taxpayer Refund Checks, checks from another government agency in payment of their taxes, and checks from the Bureau of Public Debt for redeemed Treasury Bonds.
Treasury General Account (TGA) Bank	A commercial bank that serves as a general depositary for Federal Government agencies.
Unidentified	Remittances or documents without necessary identification to apply to master file accounts.
Unidentified Remittance File (URF)	Source Documents that remain unperfected without sufficient information to properly apply to a taxpayer's account. Which are input into IDRS, using CC URAPL
User Fee Remittance (UFR)	Non-tax payment made by Taxpayers or tax-exempt organizations to secure or reinstate an installment agreement or to retain their fiscal year filing status.
With Remittance (W/R)	All documents and returns received with a payment delivered to the deposit activity for processing with assigned DLN.

3.8.45.31 (02-01-2009)
Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts

When an original Form 8697, "Interest Computation Under the Look-Back Method for Completed Long-Term Contracts," is filed separately with a remittance, taxpayers must:
1. Sign the form as an original.
2. Check the appropriate tax type box in B.
3. Indicate the tax period.
4. Include the TIN in Box A.
Note:

All Forms 8697 are processed to master file.
Use Form 8697 as the source document and process the remittance according to the tax type indicated by the taxpayer on the form. Refer to Document 6209, IRS Processing Codes and Information, for the appropriate MFT.
1. MFT - Various
  Corporation - MFT 02
  
  S Corporation - MFT 02
  
  Estates/Trusts - MFT 05
  
  Partnership - MFT 06
  
  Individual - MFT 30
2. Doc Code - Various
3. Transaction Code: 670/570 (Additional liability is pending).

3.8.45.32 (02-01-2009)
Ramp Down or Transition: Procedures for Deposit, Payment Perfection and Field Office Payment Processing Operations

The Service has determined some Submission Processing sites will not continue to process paper remittances. The Wage and Investment Division Program Management Office (PMO) has the responsibility for coordinating ramp down activities. Past ramp down efforts called into focus a need for guidance on specific program activities required in concert with PMO. This section provides guidance for Manual Deposit and Payment Perfection Processing operations to effect an orderly ramp down. These procedures must be followed and must only be followed as advised by the Wage and Investment Program Management Office as directed by Headquarters Submission Processing.

Ramping Down Manual Deposit Operations:Ramping down Manual Deposit operations includes notification and termination of depository and courier contracts, and securing financial data, financial records, and related forms. Sites must contact their local Records Officer and identify all financial forms with expired statute periods to determine appropriate disposition. This may mean destruction or retirement to the Federal Records Center. Financial forms within the statute period must be identified and assembled for either transition to a new site or permanent filing as directed by the W&I PMO.

Action(s) Required	Target Due Date in Advance of Ramp Down	Responsible Official(s)
Notify Depository of Final Date of Deposit	6 months in advance of rampdown	W&I PMO and Operations Manager Receipt and Control
Notify COTR of final date of courier contract requirement. Coordinate with Mission Assurance as appropriate.	6 months in advance of rampdown	W&I PMO and Operations Manager Receipt and Control
Identify and assemble and identify all Forms 10160 within statute period for permanent filing.	3 months in advance of rampdown	Operations Manager Receipt and Control
Identify and assemble all Forms 784, and 2679 for permanent filing.	3 months in advance of rampdown	Operations Manager Receipt and Control
Identify and assemble all Forms 3210 related to remittances	3 months in advance of rampdown	Operations Manager Receipt and Control
Identify and assemble all Forms 813 for permanent filing	3 months in advance of rampdown	Operations Manager Receipt and Control
Contact Records Officer for guidance and effect lawful, orderly destruction of expired records.	6 months in advance of rampdown	Operations Manager Receipt and Control
Determine location of retention records. Provide guidance to Operations Manager Receipt and Control.	ASAP	W&I PMO
Initiate Form 5081 to effect termination of sensitive IDRS command codes, i.e. CC Paymt	20 workdays in advance of final deposit activity for the employee	Operations Manager Receipt and Control
Review and adjust IDRS profiles and retrieve Documents 6209, ADP and IDRS Information	Final date of use as needed	Operations Manager Receipt and Control

Ramping Down Payment Perfection OperationsRamping down Payment Perfection Operations requires discontinuing use of ISRP and RTR, IDRS, and ensuring appropriate disposition of records.

Action(s) Required	Target Due Date in Advance of Ramp Down	Responsible Official(s)
Assemble any Deposit and financial forms in permanent files. PMO will issue directives.	Begin at least 3 months prior to rampdown	Operations Manager Receipt and Control
Adjust employee IDRS profiles and/or access to be effective on date of rampdown	One week	Operations Manager Receipt and Control

Note:

IRM 21.1.7 Campus Support provides guidance for ramped down sites, who will process payments using paper check conversion, under Accounts Management.