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Part 3. Submission Processing

Chapter 10. Campus Mail and Work Control

Section 72. Extracting, Sorting, and Numbering (Cont. 1)

3.10.72  Extracting, Sorting, and Numbering (Cont. 1)

3.10.72.10 
Sorting Returns/Documents General

3.10.72.10.5  (01-01-2009)
Notices

  1. Balance Due Notices, received without remittance (N/R), are routed to Accounts Management, excluding the following:

    1. 521 Notices

    2. 523 Notices

    3. Forms 6335 citing 100% penalty cases; these are routed to CSCO

  2. Sort IRS generated documents and taxpayer responses to notices and bills (for example Form 3177) by File Code, MFT Code into specific Master Files.

  3. With Remittance balance due notices:

    1. All remittances shall be associated with the proper notices

    2. Destroy the top part to perfect notices

    3. Scannable notices shall be sorted by placing the notice on top of the check

    4. Sort perfect notices according to the MFT code

    5. Separate CP 42, 49, 138, 167 and CP 207 notices and route to Remittance Perfection

    6. Foreign remittances are processed separately. Review the upper right corner of the notice for a Bank Transit Number (70-28/711) and, route remittances without a number to the Deposit activity separately from those with the number present

    7. Route envelopes with only remittance directly to the Remittance Perfection area with the check stub attached; date stamp the back of the envelope then attach the check to the front of the envelope

  4. Balance due and return delinquency notices and/or related correspondence will be processed in an expeditious manner. Sort return delinquency cases from balance due cases. Leave returns attached to the back of the notices. Staple tear off stubs to the back of the non-remit notices. Route loose non-remit payment tracer stubs with address changes and those received with notices to Accounts Management Branch. (Do not staple the stubs to with remit notices.) With remittance balance due and return delinquency notices will be forwarded to Deposit Perfection Activity.

    1. No remittance CP's 59, 259, 518, 759 & 959 delinquency notices and/or correspondence will be expedited to CSCO.

    2. CP 523, Form 433F (Collection Information Statement), and Form 4905 (CP 521 and 621) will be expedited to the CSCO. All other non remittance balance due notices and/or correspondence will be expedited to Accounts Management Branch to insure receipt by the branch responsible for closing action within 3 workdays.

    3. Expedite CP's 403, 406, 420-429, 425-429 to OSPC EO Entity.

  5. CPs 54:

    1. Separately sort all "B" coded CPs 54 and Route to Entity. Refer to IRM 3.10.72.5 (4)

    2. Separately sort all "W" or "L" CPs 54 and Route to Entity. Refer to IRM 3.10.72.5 (4).

3.10.72.10.6  (01-01-2009)
Major (Primary) Form Sort-Form 1040 Family

  1. Alert management staff when returns of the "President" and "Vice President" of the United States are identified.

  2. Delinquent Form 1040 series returns shall be sorted separately. See to IRM 3.10.72.11.

  3. Sort all IMF returns with remittance into "Full Paid" and "Part Paid" by locating the tax due line on the appropriate return.

    1. If the amount of the check equals the tax due on a timely filed return, the return is classified as full paid.

    2. If otherwise, the return is classified as Part Paid.

    3. See 3.10.72.7.1 for If/Then chart for additional sorting instructions.

  4. Forms 1040, 1040A and 1040EZ:

    1. Sort all with remittance IMF returns into "Full Paid" and "Part Paid" categories.

    2. Full paid-Remittance amount is equal to amount on balance due line on timely filed returns.

    3. Part paid-Remittance amount differs from balance due line; Or there is more than one money amount on balance due line; or the return is Delinquent or a prior tax year.

    4. Form 1040PC has been eliminated for tax year 2000 and subsequent. Treat any current year 1040PC as a Form 1040.

  5. Starting January 1, 2008 IMF campuses will begin receiving returns marked "Stimulus Payment" , "Rebate" , "Stimulus Plan" , "Economic Stimulus" or similar type wording. These returns will be sorted separately and batched using a fifth digit of "6" .

  6. All mail received in a Stimulus envelope or mailed to CFN 0099 should be batched as "Stimulus Returns" unless the return is a balance due, with remit or regular refund return (See (7) (a) & (b) to determine if regular refund return). These returns may or may not be marked "Stimulus payment" or similar type wording.

  7. All prior year stimulus Return should be sent directly to the Code and Edit function.

  8. In some instances taxpayers are writing "Stimulus Payment" or similar wording on regular refund returns. These returns do not meet the criteria for Stimulus payments and should be batched and processed as regular refund returns. These returns can be identified by:

    1. An amount present on the refund line

    2. There will be significant entries present on other lines of the return in addition to the ones present on lines 7 or 14a (Form 1040a) and line 7 or 20a (Form 1040).

      Note:

      Stimulus returns with international or US Possession addresses will be transshipped to AUSPC.

  9. IMF Campuses will route Forms 1040EZ directly from the Extraction function to Data Conversion (ISRP) with the following exceptions:

    1. With Remit

    2. Prior Year

    3. Missing Signature

    4. Missing W-2

    5. With Attachments

    6. Marked "Stimulus Payment" , "Rebate" , "Stimulus Plan" , "Economic Stimulus" or similar type wording

    7. SSA -1099 Attached

    8. Line 5 boxes are not marked and/or lines 6 through 12 are blank, dash, or zero, pull the return.

      Exception:

      Line 8b may have an amount present

      Note:

      The exceptions listed above will be pulled out and routed using existing procedures in IRM 3.10.72 unless they are Full Paid forms 1040EZ. These returns will be batched and sent to ISRP following deposit of remittance. This includes Full Paid returns received from Lockbox.

  10. Forms 1040EZ-T

    1. Send all forms 1040EZ-T to the Code and Edit Function for conversion to Form 1040EZ starting January 1, 2008.

  11. Forms 1040 received with remittance and Form 2555 attached or foreign address shall be routed to Remittance Perfection.

3.10.72.10.7  (01-01-2009)
Major (Primary) Form Sort-Business Master File (BMF)

  1. The following timely filed current year/quarter non-remittance BMF returns and documents shall be sorted refund versus no refund:

    1. CT-1

    2. 706

    3. 709

    4. 940

    5. 940EZ

    6. 941

    7. 943

    8. 945

    9. 990PF

    10. 990T

    11. 1041

    12. 1041N

    13. 1041QFT

    14. 1042

    15. 1065B

    16. 1120 Series

    17. 8804

  2. BMF forms with any amount listed on the overpayment line must be sorted as "Refund returns" . This applies to returns that have elected to have overpayment applied to next return (Credit Elect).

  3. This sort shall not be discontinued at any time during the year. Neither special blocks nor special document codes shall be set aside for refundable documents at the Headquarters level.

  4. Forward early filed with remittance Forms 941 to RRPS.

3.10.72.10.8  (01-01-2009)
Vouchers

  1. Some returns and documents with a remittance are received with a voucher. Unless specified otherwise:

    1. Assure that the voucher belongs to the return or document

    2. A current year return with a perfect voucher received on or before the final due date will be separated and the voucher and remittance routed to RPS. These will be sorted as scannable and non scannable.

    3. A current year return with Perfect voucher received after the final due date will be routed to Payment Perfection with the voucher attached to the back of the return.

    4. A current year return with an imperfect voucher will be routed to Payment Perfection with the voucher attached to the back of the return.

      Note:

      It is a campus option to destroy vouchers attached to returns processed via SCRIPS.

  2. Destroy vouchers attached to non-remit returns.

    Exception:

    If a voucher is received alone (without remittance or return) it should be destroyed.

  3. All vouchers received with a payment and no return should be sorted as perfect or imperfect.

    Figure 3.10.72-13

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.10.72.11  (01-01-2009)
Sorting Individual Returns and Documents

  1. Use the table below for sorting individual returns and documents:

    FORM SEPARATE
    PRIOR YEAR    		 SEPARATE
    FULL PAID    		 DATE-KEEP
    ENVELOPE

    COMMENTS
    1040 YES IF TIMELY IF LATE CALENDAR YEAR (CY)
    1040A YES IF TIMELY IF LATE CY
    1040EZ YES IF TIMELY IF LATE CY
    1040NR
    Individual     		NO NO IF LATE SHIP TO AUSPC
    1040NR
    Estate or Trust     		NO NO IF LATE SHIP TO CSPC
    1040NR EZ NO NO IF LATE SHIP TO AUSPC
    1040PR YES YES YES SHIP TO AUSPC
    1040SS YES YES YES SHIP TO AUSPC
    1040X NO NO YES  
    1045 NO NO YES  
    2350 NO NO YES SHIP TO AUSPC
    2688 NO NO YES Sort as 4868
    4868 NO NO IF LATE CY
    5466B NO NO YES  
    5498 NO NO YES  
    8233 NO NO YES SHIP TO PSPC
    8271 NO NO NO  
    8379 NO NO YES  
    8453EO NO NO YES SHIP TO OSPC
    8453/8453OL YES NO NO CY
    8453X NO NO YES SHIP TO OSPC
    8857 NO NO YES SHIP TO CSPC
    9465 NO NO YES CSCO
    W-7 & assoc Rtn(s) NO NO YES SHIP TO AUSPC
    W-7A NO NO NO SHIP TO AUSPC
    W-7SP & assoc Rtn(s) NO NO YES SHIP TO AUSPC

3.10.72.11.1  (01-01-2009)
Sorting Business Returns and Documents

  1. Use the table below for sorting business returns and documents:

    FORM SEPARATE
    PRIOR YEAR    		 SEPARATE REFUND VS. NO REFUND DATE/ KEEP
    ENVELOPE

    COMMENTS
    CT-1 YES YES IF LATE SHIP TO CSPC
    SS-4 NO NO YES  
    11-C NO NO YES SHIP TO CSPC
    W-7A NO N/A YES SHIP TO AUSPC
    W-7P NO N/A YES SHIP TO BAMC
    706 NO YES YES SHIP TO CSPC
    706A,C,E & D NO NO YES SHIP TO CSPC
    706GS(D) (D-1) NO YES YES SHIP TO CSPC
    706GS(T) NO YES YES SHIP TO CSPC
    706NA NO NO YES SHIP TO CSPC
    706QDT NO YES YES SHIP TO CSPC
    709 NO YES YES SHIP TO CSPC
    720 YES NO IF LATE SHIP TO CSPC
    720TO NO NO YES SHIP TO CSPC
    720CS NO NO YES SHIP TO CSPC
    730 YES NO YES SHIP TO CSPC
    940 YES YES IF LATE  
    940EZ YES YES IF LATE  
    940PR YES YES IF LATE SHIP TO OSPC
    941 YES YES IF LATE  
    941PR YES YES IF LATE SHIP TO OSPC
    941SS YES YES IF LATE SHIP TO OSPC
    943 YES YES IF LATE  
    943PR YES YES IF LATE SHIP TO OSPC
    944 YES YES IF LATE  
    944PR YES YES IF LATE SHIP TO OSPC
    944SS YES YES IF LATE SHIP TO OSPC
    945 YES YES IF LATE  
    990 YES NO YES SHIP TO OSPC
    990BL YES NO IF LATE SHIP TO CSPC
    990C YES YES YES SHIP TO OSPC
    990EZ YES NO YES SHIP TO OSPC
    990PF YES YES YES SHIP TO OSPC
    990T YES YES YES SHIP TO OSPC
    1041 YES YES YES SHIP TO CSPC See 3.10.72.15.4 (15)
    1041A NO NO YES SHIP TO OSPC
    1041N NO YES YES SHIP TO OSPC
    1041QFT NO YES YES SHIP TO CSPC
    1042 YES YES YES SHIP TO OSPC
    1042T YES NO YES SHIP TO OSPC
    1042S YES NO YES SHIP TO OSPC
    1065 YES NO YES SHIP TO OSPC See 3.10.72.15.4 (16) for Special Sorting Instructions
    1065B YES YES YES SHIP TO OSPC
    1066 YES YES YES SHIP TO OSPC
    1120 YES YES YES A, B, OR C BOX
    1120A(PC) NO NO YES OSPC ONLY
    1120C YES YES YES SHIP TO OSPC
    1120F (Non Effectively Connected Income) NO YES YES SHIP TO OSPC- Doc. Code 66 (If Section I, Page 2 indicates any money amount)
    1120F (Effectively Connected Income) NO YES YES SHIP TO OSPC-Doc. Code 67 (If Section II, Page 3 indicates any money amount)
    1120H NO YES YES SHIP TO OSPC
    1120L NO YES YES  
    1120ND NO YES YES  
    1120PC NO YES YES SHIP TO OSPC
    1120POL NO YES YES SHIP TO OSPC
    1120REIT NO YES YES  
    1120RIC NO YES YES  
    1120S YES YES YES See 3.10.72.15.4(18)
    1120SF NO YES YES  
    1120X NO NO YES OSPC/CSPC
    1128 NO NO YES  
    1138 NO NO YES  
    1139 NO NO YES  
    2284 NO NO NO  
    2290 YES NO YES SHIP TO CSPC
    2290SP & FR YES NO YES SHIP TO CSPC
    2424 NO NO NO  
    2553 NO NO YES  
    3413 NO NO YES  
    3520 YES NO YES SHIP TO OSPC
    3520A YES NO YES SHIP TO OSPC
    3552 NO NO YES  
    4506/4506T NO NO YES  
    4720 YES YES YES SHIP TO OSPC
    5227 NO NO YES SHIP TO OSPC
    5330 NO NO YES SHIP TO OSPC
    5466B NO NO YES  
    5558 NO NO YES SHIP TO OSPC
    5578 NO NO YES SHIP TO OSPC
    5768 NO NO YES SHIP TO OSPC
    7004 NO NO YES  
    8038 NO NO YES SHIP TO OSPC
    8038G NO NO YES SHIP TO OSPC
    8038GC NO NO YES SHIP TO OSPC
    8038R NO NO YES SHIP TO OSPC
    8038T NO NO YES SHIP TO OSPC
    8264 NO NO YES SHIP TO OSPC
    8274 NO NO YES SHIP TO OSPC
    8328 NO NO YES SHIP TO OSPC
    8329 NO NO YES SHIP TO OSPC
    8330 NO NO YES SHIP TO OSPC
    8453EO NO NO YES SHIP TO OSPC
    8453F NO NO YES SHIP TO OSPC
    8453P NO NO YES SHIP TO OSPC
    8453X NO NO YES SHIP TO OSPC
    8609/8610 NO NO YES SHIP TO PSPC–LIHC UNIT
    8693 NO NO YES SHIP TO PSPC–LIHC UNIT
    8703 NO NO YES SHIP TO OSPC
    8752 NO YES YES SHIP TO CSPC/OSPC
    8804 YES YES YES SHIP TO OSPC
    8823 NO NO YES SHIP TO PSPC-LIHC UNIT
    8832 NO NO YES SHIP TO OSPC
    8868 NO NO YES SHIP TO OSPC
    8870 NO NO YES SHIP TO OSPC
    8871 NO NO YES SHIP TO OSPC
    8872 NO NO YES SHIP TO OSPC
    8886T NO NO YES SHIP TO OSPC
    8892 NO NO YES SHIP TO CSPC
    8899 NO NO YES SHIP TO OSPC
    8918 NO NO YES SHIP TO OSPC
    8921 NO NO YES SHIP TO OSPC
    8922 NO NO YES SHIP TO OSPC

3.10.72.12  (01-01-2009)
Transshipment Guidelines

  1. See Submission Processing Web-page for detailed procedures on transshipment.

  2. See Guidelines and Shipping Instructions for Packages Containing SBU and Sensitive PII Documents when items are sent through UPS by going to the following link: http://publish.no.irs.gov/mailtran/PIIHardcopy.html

  3. All misdirected IMF & BMF returns when received by a campus shall go through the general "With Remit" & "No Remit" sort in Extraction.

  4. All IMF & BMF "With Remit" will be forwarded to the Payment Perfection unit.

  5. All sites will have their Statute unit look at any tax return over "2 years 9 months old" ."Statute identification and clearance must be conducted prior to the transshipment of Statute imminent/expired cases" . This MUST be performed in the receiving center prior to transshipping.

  6. District Offices/Area Offices servicing W&I sites will forward any returns and payments to their servicing Submission Processing Campus address.

  7. The IMF sites will process the payment and transship the BMF return to the designated BMF Campus.

  8. Any required date stamping will be done by the receiving site prior to transshipment.

  9. Misdirected IMF & BMF tax returns do not have to be sorted by form type, nor do they have to be counted. However, estimated BMF volumes must be provided to the BMF SP site. IMF and BMF forms should be placed in Box A-670C, Class domestic, style 2, class C (White boxes with black printing or "Records Retiring Boxes/Moving Boxes" ).

  10. The receiving site shall ensure that each box has at least one cover transmittal (Form 3210) in the box clearly identifying the contents of each box. Every effort should be made to transship non-remit returns on the same day received at the receiving site.

  11. The receiving site must send 2 copies of each Form 3210. If using standard Form 3210, carbon copies count as the second copy. If using an electronic version, then an original and a copy must be sent. The "Copy" must be clearly identified.

  12. Both the Form 3210 for "BMF Remit" and "BMF Non Remit" can be placed in the same box if space permits for inclusion of both type of misdirected BMF returns.

  13. After the BMF returns for the day have been put in the box, apply strapping tape to the box to ensure the contents are secure. Notate "TR" in big letters to make it clear to the SB/SE sites that this box contains BMF returns that still need to be processed. Also write the abbreviation for your site next to the "TR" (e.g.,TR-AUSPC). Route completed boxes to media transport to be shipped.

3.10.72.13  (01-01-2009)
Ramp-down Procedures

  1. When mail is received at a ramp down site the mail team will:

    1. Open Boxes.

    2. Verify Form 3210 and log in. Verify contents.

    3. Sign, date stamp and send copy to originating Campus.

    4. Distribute to appropriate areas.

    5. Large boxes will be delivered to the areas via flat bed.

  2. When P.O. Box mail is directed to a ramp down Campus, mail will be sorted by the Post Office into P.O. Box number and P.O. Box integrity will be maintained.

  3. AWSS will deliver to the mail team.

  4. All areas must open their mail in the secured area using procedures in IRM 3.10.72.2 (Mail Extraction and Processing).

  5. All mail will be extracted prior to leaving the secure area to ensure that checks do not leave the secure mail area.

  6. All employees must follow procedures in 3.10.72.1.3 that list items that are prohibited from the secured areas.

  7. Management or designated employee must conduct monthly random reviews of employee compliance with all security policies as they relate to personal belongings. Management will maintain a log documenting results of the review.

  8. The mail team will use the slicer to open all other incoming mail.

  9. All envelopes require initial and final candling prior to destruction. See 3.10.72.7.2 (Candling Procedures) for specific instructions.

  10. Mail will be date stamped following procedures in IRM 3.10.72.9

  11. returns received in response to a Compliance notice or letter will be routed to appropriate Compliance function following CP Notice routing procedures located in 3.10.72.5

  12. Undeliverable mail will be worked following procedures located in IRM 3.10.72.7.9

  13. Misdirected returns and/or payments will be transshipped to appropriate campus.

  14. A daily E-mail will be sent to the Campus transshipping coordinator. Transshipped returns and/or payments must be sent using a Form 3210 with a tracking number that includes information on the number of boxes sent.

  15. Some payments require overstamping. Follow procedures in 3.10.72.1.1 (Extraction of envelope contents for returns and documents with remittance) for procedures on handling of these payments.

  16. The IRM's listed below provide procedures specific to opening of mail, remittance research, remittance processing and Discovered Remit at ramp down sites.

    • IRM 3.10.203

    • IRM 3.8.44

    • IRM 3.8.45

    • IRM 3.8.46

  17. Effective February 2008, SB/SE Cincinnati CSCO will NO longer process any taxpayer correspondence, manual refunds, transcripts, Forms 3870/2159/4442, Direct Debit Installment Agreements (DDIA) or Installment Agreement Requests

    1. With the exception of Undelivered Mail, any CSCO work that is currently processed by Cincinnati will now be worked in Memphis CSCO. Please use the address shown below to ensure the work is sent to the correct Mail Stop for Memphis CSCO:
      Internal Revenue Service Collections Operations
      Stop, 81 5333 Getwell Road
      Memphis, TN 38118

    .

3.10.72.14  (01-01-2009)
Misdirected Payments-sending sites

  1. Prepare Form 3210 for all Non 809 received payments. 3210 must contain Taxpayers name, TIN, Payment amount, Form and Year information.

3.10.72.15  (01-01-2009)
Minor (Secondary or Fine) Sort

  1. All mail shall be sorted to the different forms and then received date within form categories.

  2. Retain the above categories throughout all the minor form sorts until batching and numbering are completed.

  3. The minor form sort categories listed below will not show the major categories.

    1. These major categories are kept separate during form sorts.

    2. The actual number of sort categories for 2 days receipts, for example, June 13 and 14, will be 4 rather than listing the form itself as the sole sort category; June 13, W/R; June 13, N/R; June 14, W/R; June 14, N/R.

  4. Sort documents by master file for batching.

  5. Each listing under a form type is a sort category.

3.10.72.15.1  (01-01-2009)
Master File Categories

  1. For Forms processed on more than one Master File:

    1. Sort forms into Master File categories

    2. Sort Forms 5466B, Multiple Record of Disclosure, into SSN and EIN categories: SSN disclosures will be processed to the IMF; EIN disclosures will be processed to the BMF; Distinguish between SSN and EIN by the hyphenation of the TIN: nnn-nn-nnnn=SSN/nn-nnnnnnn=EIN.

  2. When there is an edited 10th digit with an SSN (for example, nnn-nn-nnnn-n) and a TC 120, sort this separately as a BMF.

3.10.72.15.2  (01-01-2009)
IMF Minor Form Sort Categories

  1. Route Injured Spouse Forms 1040, 1040A and 1040EZ to Code and Edit.

  2. Sort separately (non-remit) Forms 1040 with the annotation "AMENDED JOINT RETURN - MFJ" or "AMENDED SEPARATE RETURN - MFS" Stamped in bold letters across the top. Route them to the Correspondence Examination Branch.

  3. 1040 series returns with the notation "Injured Spouse" on first page of return, should be batched in the injured spouse block range and routed to Code and Edit.

  4. Applications for IRS collections of child support payments are certified by the Area Director of the Office of Child Support Enforcement and forwarded to IRS for processing. Route all certification forms and associated attachments to NMF Accounting.

  5. Forms 1040-NR (if 1040 present do not detach), 1040NR EZ, Schedule H-PR, 1040PR, 1040SS, 1040SS (NMI), 1040-GUAM, W-2AS, W-2GU, W-2VI, 1040A & 1040EZ with a foreign address or Section 911, 931, or 933 of the Internal Revenue Code (IRC) notated, 1042S, 4563, 5074 and those claiming Guam ES credits shall be transshipped to AUSPC. When these forms are received at AUSPC they shall be sorted into separate categories.

  6. Forms 1040NR (AUSPC only as of June 2007).

    1. Sort into the following categories after major sort has been accomplished: Individual type entity (IMF or Fiduciary entity NMF): Effectively connected income (entry on line 8, Doc Code 73), due date April 15, or non-effectively connected income (no entry on line 8, Doc Code 72), due date June 15 or all others.

    2. Annotate Lloyd's of London Form 1040NR returns with cover memorandum denoting new accounts with "X" in the upper right corner of the return.

  7. Forms 1040NR-EZ (AUSPC Only as of June 2007)-Sort into the following category after major sort has been accomplished: Individual type entity (IMF or Fiduciary entity NMF):

    1. Forms 1040NR have a true due date of April 15 and should be sorted as Document Code 73.

  8. Routing of Form 1040X:

    1. Sort Forms 1040X with CP-2000 attached as CP-2000

    2. Keep multiple Forms 1040X, returns and attachments from one taxpayer together

    3. Route Form 1040X cases with a Tax Credit Increase or Tax Credit Decrease to the Statute Unit if the statute for assessing tax will expire within 90 days. Hand carry if possible.

    4. Route Forms 1040X cases marked "KITA/KIA" to your local KITA function.

    5. Forms 1040X are processed as non-remit.

      Note:

      Form 1040X meets statute criteria when the claim filed indicates a tax increase and or tax credit decrease the statute for assessing will expire within 90 days. Tax increase criteria is located on line 10 of Form 1040X. Tax credit decrease criteria is located on line 11,13,14 & 15 of the Form 1040X.

  9. Sort Substitute for returns (SFR) (dummy Forms 1040) separately: Specific DLNs for identification purposes are required.

  10. With remit Form 1040X received with a 1040, for the same tax period. Do not stagger the documents and send through RPS if perfect criteria is met.

  11. Form 1040X received with Form 8379 "Injured Spouse" claim:

    1. Form 1040X received with Form 1040/Form 1040A and "Injured Spouse" is indicated-Staple the Form 1040X behind the Form 1040, Form 1040A, making sure the Injured Spouse notation is visible; route to Code and Edit as one package. Do not separate.

    2. Form 1040X and Form 8379 received with Form 1040 and/or Form 1040A: Staple the Form 8379 behind the Form 1040, Form 1040A and staple the Form 1040X behind the Form 8379; route to Code and Edit as one package. Do not separate.

    3. Form 1040X received with Form 8379 and no Form 1040/1040A attached: staple the Form 1040X behind the Form 8379 and forward to Accounts Management Branch.

    4. Form 8379 received by itself: forward to Accounts Management Branch.

    Note:

    Do not confuse "Innocent Spouse" request with "Injured Spouse" claims.

  12. When a Form 8857 is received alone, with IDRS letter or completed Form 8379, attach Transmittal Form 3210, notating that an Innocent Spouse Request is attached. Forms must be shipped daily using overnight traceable mail to the Cincinnati Campus at the following address:

    Internal Revenue Service



    Stop 840-F 201 W. Rivercenter Blvd
    Covington, KY 41012

  13. Sort separately Forms 1040/A/EZ & EZ-T marked "Duplicate" , "Copy" , or "Substitute" , "Amended" , "Corrected" , "Revised" ,"Superseding" or "Tentative" and route to the 1040X Unit in Document Perfection.

3.10.72.15.3  (01-01-2009)
Form 656 Offer In Compromise

  1. The Offer In Compromise Program is centralized in Brookhaven and Memphis Campuses. The routing of Forms 656 is determined by the state the taxpayer resides in.

  2. All mail received with the following P.O. Box addresses must be opened in extracting.

    • IRS Brookhaven COIC Unit P.O. Box 9007 or 9008 Holtsville New York 11742.

    • IRS Memphis COIC Unit P.O. Box 30803 or 30804 AMC Memphis TN 38130.

      Note:

      Maintain P.O. Box integrity when sorting Offer In Compromise Documents.

  3. Form 656, remittance and any attachments will be forwarded to the Payment Perfection Unit.

  4. All non-remit original Forms 656 and attachments will be forwarded to the COIC units.

  5. If Form 656 is received in other than a Memphis or Brookhaven Campus, mail Form, check and any attachments per instructions listed below.

    • Use Form 3210 listing taxpayer name, TIN and remittance amount for each Form 656 received. Send daily by traceable overnight mail.

    • Form 3210 with Form 656 and remittance will be double enveloped and mailed using traceable overnight mail to the appropriate campus using the chart listed below:

      If TP Resides In Mail to   If TP Resides In Mail to
      Alaska MSC   Montana MSC
      Alabama MSC   Nebraska BSC
      Arizona MSC   Nevada MSC
      Arkansas BSC   New Hampshire BSC
      California MSC   New Jersey BSC
      Colorado MSC   New Mexico MSC
      Connecticut BSC   New York BSC
      Delaware BSC   North Carolina BSC
      Dist of Columbia BSC   North Dakota BSC
      Florida BSC   Ohio BSC
      Georgia BSC   Oklahoma BSC
      Hawaii MSC   Oregon MSC
      Idaho MSC   Pennsylvania BSC
      Illinois BSC   Puerto Rico BSC
      Indiana BSC   Rhode Island BSC
      Iowa BSC   South Carolina BSC
      Kansas BSC   South Dakota BSC
      Kentucky MSC   Tennessee MSC
      Louisiana MSC   Texas MSC
      Maine BSC   Utah MSC
      Maryland BSC   Vermont BSC
      Massachusetts BSC   Virginia BSC
      Michigan BSC   Washington MSC
      Minnesota BSC   West Virginia BSC
      Missouri BSC   Wisconsin MSC
      Mississippi MSC   Wyoming MSC

      Exception:

      Accepted OIC's received from Area Offices or the Centralized OIC (COIC) sites via Form 3210, normally arrive in boxes and sometimes overnight express. These cases contain the original Form 656, acceptance reports and other various history items. These type cases should be forwarded to the local OIC back-end units located at their respective campus.

3.10.72.15.4  (01-01-2009)
BMF Minor Form Sort Categories

  1. Estate and Gift Tax Forms:

    1. Sort by form number: i.e., 706, 706NA, 706GS(D), 706GS(T), 709.

    2. Sort no remit forms into refund vs no refund.

  2. Form 706 and 709:

    1. Pre-screen all non-remit forms 706/709 returns marked "Copy" , "Amended" , "Revised" , or "Supplemental" .

    2. If the legal residence (domicile) in block 3a on Form 706 (block 5 on Form 709) is a domestic address (any address in one of the 50 states of the District of Columbia), route the return to CSPC Estate and Gift Tax Unit.

      Note:

      returns with APO or FPO addresses are considered domestic addresses.

    3. If the legal residence (domicile) in Block 3a on Form 706 (Block 5 on Form 709) is a foreign address (any address that is not in one of the 50 states or the District of Columbia), route the return to the Philadelphia Accounts Management Center.

      Note:

      All U.S. Possessions are considered foreign: American Samoa, Federated States of Micronesia, Guam, Northern Mariana Islands, Marshall Islands, Palau, Puerto Rico and Virgin Islands.

    4. Route all non-remit Forms 706NA returns marked "Copy" , "Amended" , "Revised" ,"Corrected" or "Supplemental" to the Philadelphia Accounts Management Center.

  3. Forms 940 and 940EZ:

    1. Form 940 is an annual return. The period ending is 12 (due January 30th).

    2. Sort no remit forms into refund versus no refund. A refund return can have a money amount on line 15, with the "Post to next return" box checked, or "Send refund" box checked.

    3. Sort Forms 940 by revision date.

    4. 2005 revision and prior will be processed via ISRP using program 11100.

    5. 2006 revision and current will be processed via SCRIPS using program 11140.

    6. Form 940EZ is not valid for Tax Year 2006 and subsequent. Form 940EZ is valid for Tax Year 2005 and prior only. Late filed Form 940EZ forms will be processed via ISRP. The program code for Form 940EZ (Tax Year 2005 and prior) is 11110.

    7. 940 Forms marked 6020(b) must be processed via ISRP.

    8. Sort timely filed 2007 forms without attachments (Page 1, page 2 and/or Schedule A only) and without extraneous writing on the face of the return as "Perfect" .

    9. Sort delinquent filed 2007 and 2006 returns without attachments (Page 1, page 2 and/or Schedule A, only) and returns with writing on the face of the return without attachments as "Perfect" .

    10. Sort all other 2006 and 2007 returns as "Imperfect" and batch to be processed via SCRIPS.

    11. Additional SCRIPS Batching instructions can be found in IRM 3.41.277

    12. Pre-screen all non-remit Forms 940 marked "Amended" , "Revised" or "Corrected" and send to Accounts Management.

      Note:

      This is a minimum standard. If your Campus is currently performing a more complex sort or sorting additional types of Forms 940, continues to do so.

    Figure 3.10.72-14

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.10.72-15

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. Form 940PR (OSPC only)

    1. Form 940PR is an annual return. The period ending is 12 (due January 30th).

    2. Process via ISRP using FLC 78.

    3. Sort no remit forms into refund versus no refund.

    4. Pre-screen all non-remit Forms 940PR marked "Amended" , "Revised" or "Corrected" and send to Accounts Management.

      Note:

      Forms 940PR and 940 with foreign address are processed via ISRP. Sort 2006 revision and future separate from 2005 revision.

  5. Form 941: (See Figure 3.10.72-16)

    1. Form 941 is a quarterly return. The periods ending are 03 (due April 30), 06 (due July 31), 09 (due October 31) and 12 (due January 31)

    2. Sort no remit forms into refund versus no refund. A refund return can have a money amount on line 13, the "Post to next return" box checked, or "Send refund" box checked.

    3. 2004 revision and 200412 and prior Tax Period/Quarters will be processed via ISRP.

    4. All other revisions and 200503 and subsequent Tax Periods/Quarters will be processed via SCRIPS.

      Note:

      If no box is checked and form contains pre-printed information, sort according to the pre-printed information. If no box is checked and the return does not contain pre-printed information or if multiple boxes are checked, sort the form as prior quarter.

    5. Sort current year revision, quarter timely filed forms without attachments (Page 1, page 2 and Schedule B, only) and without writing on the face of the return as "Perfect" .

    6. Sort delinquent filed, prior quarter returns without attachments (Page 1, page 2 and Schedule A & B only) and returns with writing on the face of the return without attachments as "Perfect" . Process via SCRIPS.

    7. Sort all other returns as "Imperfect" and batch to be processed via SCRIPS.

    8. Additional SCRIPS Batching instructions can be found in IRM 3.41.276.

    9. Do not sort Form 941 if attached to a transmittal Form 3210. Route to Code & Edit for processing.

    10. Pre-screen all non-remit Forms 941 marked "Amended" , "Revised" or "Corrected" and send to Accounts Management.

    11. Form 941 received with a Form 941C should be kept together with Form 941 taking precedence.

    12. All 6020(b) Forms 941 must be processed via ISRP.

      Note:

      This is a minimum standard, if your Campus is currently performing a more complex sort or sorting additional types of Forms 941 continue to do so.

      Figure 3.10.72-16

      This image is too large to be displayed in the current screen. Please click the link to view the image.

  6. Form 941C (loose, No return attached)

    1. Form 941C is a supporting statement to correct information originally filed on Forms 941, 941M, 941SS, 943 or 945.

    2. Check all loose Forms 941C for Statute issues by reviewing period corrected found in Part II (a) and Part III (a).

    3. Route Loose Forms 941C "STATUTE" cases with tax increase to the Statute Unit. Hand carry if possible.

    4. Route Loose Forms 941C "STATUTE" cases with tax decrease to the Accounts Management Branch, Correspondence Unit.

    5. Examples of Form 941C with Statute issue:

      Figure 3.10.72-17

      QUARTER 941CReceived
      9712 AND PRIOR January 15, 2001 OR LATER
      9812 AND PRIOR January 15, 2002 OR LATER
      9912 AND PRIOR January 15, 2003 OR LATER
      2012 and PRIOR January 15, 2004 OR LATER

    Figure 3.10.72-18

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  7. Form 941PR and 941SS (OSPC Only)

    1. Form 941PR and 941SS are quarterly returns. The periods ending are 03 (due April 30), 06 (due July 31), 09 (due October 31) and 12 (due January 31).

    2. Process Forms 941 PR & 941 SS via ISRP.

    3. Sort no remit from forms into refund versus no refund.

    4. Sort and process using FLC 78.

    5. Pre-screen all non-remit Forms 941PR/SS marked "Amended" , "Revised" or "Corrected" and send to Accounts Management.

      Note:

      Forms 941-PR, 941-SS and 941 with foreign address are processed via ISRP. Sort 2005 revision and future separate 2004 revision.

  8. Form 943:

    1. A calendar year return due January 31

    2. Sort non-remit forms into refund versus no refund

    3. Pre-screen all non-remit Forms 943 marked"Amended" , "Revised" or "Corrected" and send to Accounts Management.

  9. Form 944/944SP

    1. A calendar year return is due January 31.

    2. Sort non-remit forms into refund versus no refund.

    3. Sort separately Form 944 showing any amount over 1,000.00 on line 9.

    4. Pre-screen all non-remit Forms 944/944SP marked "Amended" , "Revised" or "Corrected" and send to Accounts Management.

  10. Form 944PR and 944SS (OSPC only)

    1. Form 944 PR and 944 SS are annual returns. The period ending is 12 (due January 30).

    2. Process via ISRP using FLC 78

    3. Sort no remit forms into refund versus no refund.

    4. Pre-screen all non-remit Forms 944PR/944SS marked "Amended" ,"Revised" or "Corrected" and send to Accounts Management.

  11. Form 945

    1. A calendar year return January 31.

    2. Sort non-remit forms into refund versus no refund.

    3. Pre-screen all non-remit Forms 945 marked "Amended" ,"Revised" or "Corrected" and send to Accounts Management.

  12. Form 990/990EZ

    1. Sort IRC Section 501(c)(3) returns separately.

    2. If there is a pre-printed IRS label sort according to the label instead of what the Taxpayer indicates in box 501(c).

    3. Sort IRC Section 527 returns separately.

    4. Sort foreign addresses separately. Number with FLC 60.

    5. Sort current (2008 and subsequent) from prior year returns.

  13. Form 990-T

    1. Sort Telephone Excise Tax Refund (TETR) returns separately. These are identified as returns with no dollar amounts present in Part I - Part III. The first line with an entry will be Part IV, Line 44f. A Form 8913 may also be attached.

  14. Form 1041/1041N/1041QFT and Form 1041A:

    1. A calendar year return due April 15th.

    2. Sort non-remit forms into refund versus no refund.

    3. Sort non-remit Forms 1041 by:
      •Current timely filed calendar year (current processing year minus 1) - with Schedule K-1 attached and Without Schedule K-1 attached.
      •Prior year (Current processing year minus 2 or more) - with Schedule K-1 attached and Without Schedule K-1 attached.
      •Current fiscal and delinquent calendar year (current processing year minus 1) - with Schedule K-1 attached and Without Schedule K-1 attached.
      •Future Year (current processing year) - with Schedule K-1 attached and Without Schedule K-1 attached.

    4. With remittance forms must be sorted as above following the deposit of remittance.

    5. If Form 990, 4720 or 5227 is attached, stamp received date on all forms and transship the Exempt Organization return to OSPC. If an EO return is attached to any other 1041, detach for separate processing, and transship the EO return to OSPC.

    6. If a Form 1040 is attached to a Form 1041, always leave the Form 1040 attached. This includes returns that are marked Bankruptcy or have the bankruptcy box checked.

  15. Sort Form 1065 by:

    1. Current timely filed calendar year (current processing year minus 1)

    2. Prior Year (Current processing year minus 2 or more)

    3. Current fiscal and delinquent current calendar year (Current processing year minus 1)

    4. Future Year (Current processing year)

  16. Forms 1120, 1120A, 1120F (OSPC), 1120FSC (OSPC), and 1120SF

    1. Examine boxes on the left of the entity portion of the Form 1120.

    2. If no box checked or if box 4 is checked, sort as "Regular" .

    3. If box 2 or 3 is checked sort as "Special" .

    4. If box 1 is checked sort as "Consolidated" . Consolidated returns consist of a parent return with attachments. These attachments are subsidiaries and may look like original returns, however they are not processed separately. Do not remove attachments. Treat as one return.

    5. BMF Forms with any amount listed on the overpayment line must be sorted as "Refund returns" . This applies to returns that have elected to have overpayment applied to next return (Credit Elect).

    6. In the non-remittance category, sort Forms 1120,1120F,1120SF, 1120H, 1120L, 1120ND, 1120PC, 1120POL, 1120REIT and 1120FSC (OSPC) refunds from other returns.

    7. Sort timely filed, calendar year Form 1120 returns (this also includes 1120 & 1120S filed in September and 1120-Cs filed in March as a result of an extension) separately from prior year and fiscal year returns.

    8. Form 1120A will be obsolete for 2007 tax year. If form is received, send to C&E for conversion to Form 1120.

    9. Forms 1120F and 1120FSC are processed at OSPC only. In addition to the sorts listed in b & c above, OSPC will sort as follows:

      Forms 1120F with "EffectivelyConnected Income" (NEC). If section II, page 3 indicates any money amount, sort as "EC" . The correct document code is 67. All others sort as "NEC" . The correct document code is 66.
      Forms 1120 FSC and 1120 (series) with foreign address are further sorted by FLC 78 or FLC 60. Forms 1120 F are always sorted to FLC 60.

  17. Sort Form 1120S by:

    1. Current timely filed calendar year (current processing year minus 1).
      Prior Year (Current processing year minus 2 or more).
      Current fiscal and delinquent current calendar year (Current processing year minus 1).
      Future Years (Current processing year).

3.10.72.15.5  (01-01-2009)
Form 1120POL

  1. When sorting non-remittance:

    1. Sort box for section 501 (c) checked and transship to OSPC.

    2. Sort box for section 501 (c) not checked, and transship to OSPC.

3.10.72.15.6  (01-01-2009)
Forms 1120 and 1120X

  1. Keep multiple Forms 1120X returns and attachments from one taxpayer together.

  2. Route all Forms 1120X to the Accounts Management Branch.

    Exception:

    Forms 1120X statute cases with tax increase are routed to the Statute Unit.

  3. Detach Statute from Non Statute and route accordingly.

  4. Form 1120 with Form 5735 attached are processed in OSPC. (See Figure 3.10.72-19)

    Figure 3.10.72-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.10.72.15.7  (01-01-2009)
Forms 2290/2290EZ

  1. Forms 2290 (other than lockbox) will be treated as imperfect. Do not detach the voucher.

    1. All Forms 2290 received with a payment will be routed to Remittance Perfection.

    2. All Forms 2290EZ will be batched with Form 2290 and routed to Code and Edit for conversion.

    3. Date stamp all Forms 2290. Code and Edit is required to date stamp Schedule 1. (See Figure 3.10.72-20)

    Figure 3.10.72-20

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.10.72.15.8  (01-01-2009)
Form 2848 & 8821 Power of Attorney

  1. The processing of all third party authorization requests submitted on Forms 2848 and/or 8821 will centralize in two SB/SE sites, Ogden Accounts Management Center and Memphis Accounts Management Center, with international processing remaining in Philadelphia Accounts Management Center.

  2. Loose Forms 2848 and 8821 received at other than the centralized sites should be transshipped based on state mapping listed below. International Forms 2848 & 8821 will remain in Philadelphia.

  3. Forms will be transshipped on a daily basis via overnight traceable mail to the appropriate campus.

  4. Mailing Addresses:

    1. Internal Revenue Service, Ogden Accounts Management Branch, Department 2. 1160 West 1200 South Ogden, UT 84201.

    2. Internal Revenue Service, Memphis Accounts Management Branch, Department 2. 5333 Getwell Road Memphis, TN 37501.

    3. Internal Revenue Service, Philadelphia Accounts Management Branch, Operations I Department 4. 11601 Roosevelt Blvd SW 311 Philadelphia, PA 19154.

      Note:

      International receipts only.

      If taxpayer resides in Mail to:   If taxpayer resides in Mail to:
      Alabama MAMC   Nebraska OAMC
      Alaska OAMC   Nevada OAMC
      Arizona OAMC   New Hampshire MAMC
      Arkansas MAMC   New Jersey MAMC
      California OAMC   New Mexico OAMC
      Colorado OAMC   New York MAMC
      Connecticut MAMC   North Carolina MAMC
      Delaware MAMC   North Dakota OAMC
      Florida MAMC   Ohio MAMC
      Georgia MAMC   Oklahoma OAMC
      Hawaii OAMC   Oregon OAMC
      Idaho OAMC   Pennsylvania MAMC
      Illinois MAMC   Rhode Island MAMC
      Indiana MAMC   South Carolina MAMC
      Iowa OAMC   South Dakota OAMC
      Kansas OAMC   Tennessee MAMC
      Kentucky MAMC   Texas OAMC
      Louisiana MAMC   Utah OAMC
      Maine MAMC   Vermont MAMC
      Maryland MAMC   Virginia MAMC
      Massachusetts MAMC   Washington OAMC
      Michigan MSPC   Washington D.C. MAMC
      Minnesota OAMC   West Virginia MAMC
      Mississippi MAMC   Wisconsin OAMC
      Missouri OAMC   Wyoming OAMC
      Montana OAMC      

3.10.72.15.9  (01-01-2009)
Forms 5452

  1. Forms 5452 (Corporate Report of Non-Dividend Distributions) that indicate liquidation under IRC Section 333 shall be associated with Form 1120 (if present) and processed under normal procedures for Form 1120. Do not forward these to Headquarters.

3.10.72.15.10  (01-01-2009)
Extensions

  1. This section contains information on extension forms.

  2. Forms 4868 are filed for Form 1040, 1040A, 1040EZ, 1040NR and 1040NR-EZ.

  3. To avoid duplicating DLN's when ISRP RPS is working overtime, use the following instructions when numbering non-remittance Forms 4868:

    • Use Tax Class 2

    • Document Code 17

    • Program 44700

    • Blocking Range 000-999

    • Use Julian dates for first two weekends in April

      Note:

      These instructions should only be used when ISRP/RPS is working overtime.

  4. Approved Form 4868, Program 44700, are all numbered as domestic, even if a foreign address is present.

  5. A cover letter with an attached list of foreign taxpayers may be filed in AUSPC requesting an automatic extension of time to file. Route the letter with all attachments to the AUSPC entity function for processing.

    1. The list of taxpayers will be processed using program 44700 if approved in blocks of 100 or fewer.

    2. Number approved extensions with a domestic FLC.

    3. Stamp only the first DLN of the block on the list. ISRP will "auto assign" the remaining DLN's in the block.

  6. Form 2688 is obsolete. Sort as Form 4868 but do not bypass the Code and Edit Function

  7. Forms 2758, 8736, and 8800 are obsolete. Sort as Form 7004 based on the box checked on the extension form.

  8. Forms 7004 can be filed for various forms. The form is indicated by the code entered by the taxpayer on line 1. The codes are listed on the bottom of Form 7004. Sort separately as follows:

    Note:

    Code and Edit will edit the MFT in the upper left margin of Form 7004 to indicate the type of return the Form 7004 is extending.

    1. Code 01, 02, 09, or 10 entered on line 1. Filed for Forms 706GS(D), 706GS(T), and 1065/1065B. These will be numbered with Tax Class 2.

    2. Code 04-07 entered on line 1. Filed for Form 1041 (estate), 1041 (trust), 1041N, and 1041QFT (1041 series). These will be numbered with Tax Class 2.

    3. Code 34 entered on line 1. Filed for Form 1120C; transship to OSPC.

    4. Code 11-14, or 16-26 or no code entered on line 1. Filed for Forms 1066, 1120, 1120 (subchapter T), 1120FSC, 1120H, 1120L, 1120ND, 1120-ND (section 4951 taxes), 1120PC, 1120POL, 1120REIT, 1120RIC, 1120S, and 1120-SF. These will be numbered with Tax Class 3.

    5. Code 08, 27, or 31 entered on line 1. Filed for Forms 1042, 3520A, and 8804; transship to OSPC. These will be numbered with Tax Class 2.

    6. Code 15 entered on line 1. Filed for Form 1120F; transship to OSPC. These will be numbered with Tax Class 3.

    7. Code 28, 29, 30, 32, or 3 is entered on line 1. Filed for Forms 8612, 8613, 8725, 8831, and 8876; route to NMF in CSPC.

      Note:

      Prior revision of Form 7004 had check boxes for 990C or 1120 series. Sort separately if 990C box is checked or if 1120-F box is checked.

    8. All paper Forms 7004 are numbered with a domestic FLC except extensions for Form 1120-F, Line 1 code 15. These must be numbered using FLC 60.

  9. Form 4768 filed for Forms 706, 706A, 706D or 706NA should be transshipped to CSPC.

  10. Form 5558 should be transshipped to OSPC. Envelope must be attached to the form.

    Note:

    The filer must attach a copy of Form 5558 to each return that has been granted an automatic extension. DO NOT REMOVE Form 5558 that is attached to a Form 5500, 5500EZ or 5330.

  11. Form 8868 transship to OSPC.

  12. Form 8892 transship to CSPC.

  13. If any extension for any Form 990 series return is received, transship the extension to OSPC. Transship any extensions for Form 990BL to CSPC.

    1. Extension of time to file only, route to Accounts Management function.

    2. Extension of time to pay or to pay and file. Route to CSCO.

    3. If with remit, route to Remittance Perfection.

  14. If an extension is received on the front of a return, move extension to back of return and route to appropriate function for processing.

3.10.72.15.11  (01-01-2009)
Form 8609 and Form 8610

  1. When Form 8609 is received handle as follows:

    If Then
    Attached to a tax return Do not detach.
    Loose and both Part I and Part II are signed. Forward to Accounts Management Branch For Association with the Related tax return.
    All others Forward to PAMC.

  2. Form 8610 received loose, forward to PAMC.

  3. Forms 8609 and 8610, State Housing Agency Filed (PAMC ONLY).

    1. State Housing Agencies will send in Form 8610 (due February 28) with accompanying Form(s) 8609, allocating documents, binding agreements, election statements and possibly a cover letter. Route the complete packages to Code and Edit.

    2. Form(s) 8609 and/or allocating documents, binding agreements, election statements and possibly a cover letter without Form 8610. Route the incomplete packages to the Low Income Housing Unit in Philadelphia Campus (PAMC).

3.10.72.16  (01-01-2009)
TE/GE Minor Form Sort Categories

  1. Other forms in the Form 990 series with separate sorts are:

    • Form 990

    • Form 990EZ

    • Form 990PF

    • Form 990T

    • CP 140

    • CP 144

    Note:

    Route with remittance to Remittance Perfection and non-remits to OSPC. TEGE Forms with foreign address must be sorted separately. Number with FLC 60.

  2. Send any non-remit Form 8038 series, or Form 8328 appearing to be other than the original (e.g., "amended" , "corrected" , "Revised," "superseding" , "copy" , "second return" , information in attached correspondence, etc.) to Ogden Accounts Management Center, EO Accounts, M/S 6710.

  3. Transship all Forms 4506A, Request for Public Inspection or Copy of Exempt Organization Tax Form, returns and documents for Exempt Organizations to OSPC.

  4. Any misdirected correspondence or return marked Voluntary Compliance on Alien Program "VCAP" that was not processed or secured by EP/EO should be forwarded to the appropriate EP/EO area office.

  5. When a return is received with a TE/GE letter indicating Mail Stop 1112, P.O. Box 12307 in the letterhead, the letter will be left on the front of the return and routed to the Exempt Organizations Compliance Unit, EOCU, at MS 1112.

3.10.72.17  (01-01-2009)
EPMF Form Sort Categories

  1. In July 2001, a vendor under contract with the Department of Labor (DOL) took over processing of all Form 5500 series returns. The DOL's vendor, National Computer Systems (NCS) is located in Lawrence, Kansas.

    Note:

    This does not include Form 5558.

  2. Form 5558- Program 72880

    1. Forward with-remit to Deposit.

    2. Forward non-remit to Batching.

      Exception:

      Denied Forms 5558 will be processed under BMF, Program 15500.

  3. Primary Sort for Form 5558

    1. Forward non-remit to Batching; forward with-remit to Deposit.

    2. Form 5558 for Form 5330 will be processed under BMF.

  4. Notice or Correspondence attached to a Form 5500 series return.

    1. A CP 403/406 Notice attached to a Form 5500 series return will be left attached and route to OSPC EP Entity.

    2. Any other notice or correspondence attached to Form 5500 series return will be left attached and routed to OMAC EP Accounts.

  5. Delinquent Filer Voluntary Compliance (DFVC) program

    If a Form 5500 or 5500-C is Received Then
    Marked on top middle margin of Page 1 or With notation "DFVC Program Apprenticeship" & "Training Plan/DFVC Program" Ship to EBSA/NCS 3833 Greenway Drive Attn: EFAST Lawrence KS 66046

  6. Non-EP Centers receiving any forms relating to EPMF will transship Forms 5330 and Form 5558 to OSPC.

  7. Receiving items from NCS, EFAST Processing Center (OSPC ONLY).

    1. Follow these additional procedures when receiving mail from National Computing Systems (NCS), EFAST Processing Center. Identify mail received from NCS by the NCS Government Transmittal Sheet or NCS Remittance Chain of Custody Form.

      IF THEN
      Transmittal contains remittances, Route Transmittal Sheet, all related documents and remittances to Deposit Activity. Stop 6053
      Transmittal contains no remittances, Route Transmittal Sheet, all related Forms and documents to Receipt and Control Quality Review. Stop 6055

3.10.72.18  (01-01-2009)
NMF Minor Form Sort Categories

  1. Sort NMF forms as follows:

    1. Excise

    2. RSC 293

  2. Within each type of return sort as follows:

    1. Tax due or refund

    2. Others

3.10.72.18.1  (01-01-2009)
Sorting Non-Master File Returns and Documents

  1. Use this table for sorting non-master file returns and documents:



    FORM    		 SEPARATE
    PRIOR YR    		 SEPARATE
    FULL PAY    		 DATE/KEEP ENVELOPE
    COMMENTS
    CT-2 YES NO YES SHIP TO CSPC
    154 NO NO YES  
    706A NO NO YES SHIP TO CSPC
    706QDT Filed for 706NA. Ck Box 4c/5c NO NO YES SHIP TO CSPC
    706QDT filed 4 706. Ck Box 4c/5c NO NO YES SHIP TO CSPC
    926 YES NO YES SHIP TO OCCS
    990BL YES NO YES SHIP TO CSPC
    1040NR NO NO YES FOR FIDUCIARY: CSPC ONLY PAGE 4
    1040NR NO NO YES FOR FIDUCIARY: CSPC LINE 8 WAGES
    1040NR NO NO YES FOR FIDUCIARY: AUSPC LLOYDS OF LONDON
    1041 YES NO YES NON-PAC
    1041 YES NO YES PAC: NO TAX
    1041 YES NO YES PAC: TAXABLE
    1041N YES NO YES PAC:TAXABLE SHIP TO OSPC
    1041QFT YES NO YES PAC:TAXABLE SHIP TO OSPC
    1120 OIC NO NO YES SHIP TO OSPC
    1296 NO NO YES  
    2438 NO NO YES SHIP TO CSPC
    4720A NO NO YES SHIP TO CSPC
    4789 NO NO YES  
    5713 NO NO YES SHIP TO OSPC
    5734 NO NO YES TIN PENALTY
    6069 NO NO YES SHIP TO CSPC
    7004 NO NO YES SHIP TO CSPC
    8027 YES NO IF LATE SHIP TO CSPC
    8288 YES NO YES SHIP TO OSPC
    8288A NO NO YES SHIP TO OSPC
    8404 YES YES YES SHIP TO CSPC
    8612 NO NO YES SHIP TO CSPC
    8613 NO NO YES SHIP TO CSPC
    8621 NO NO YES SHIP TO OSPC
    8633 NO NO YES  
    8697 NO NO YES CORPORATE/CAMC
    8697 NO NO YES INDIVIDUALS/PAMC
    8697 NO NO YES ESTATE & TRUST CSPC
    8804 NO NO YES SHIP TO OSPC
    8805 NO NO YES SHIP TO OSPC
    8813 NO NO YES See 3.10.72.27.3
    8866 NO NO YES INDIVIDUALS/PAMC
    8866 NO NO YES CORPORATE/CAMC
    8868Ffor 990BL and 6069 YES NO YES SHIP TO CSPC
    8869 YES NO YES ENTITY

3.10.72.19  (01-01-2009)
International and US Possession Returns and Documents

  1. An International or US Possession return is:

    • A return with a Foreign address

    • A return with income from a foreign source

    • A return having W-2VI attached (Virgin Island Possession Sourced Income Only) should be transshipped to the Virgin Islands Bureau of Internal Revenue Service 9601 Estate Thomas, Charlotte Amalie, St Thomas VI 00802.

3.10.72.20  (01-01-2009)
International Sorting Instructions

  1. Remittance received with international and possession returns will be deposited where received.

  2. As of July 1, 2007 all IMF International and US Possession returns will be processed at AUSPC only. Use FLC 20 for processing International and 21 for US Possession. If returns are misdirected, transship to AUSPC after deposit activity.

  3. As of July 1, 2007 all BMF International and US Possession returns will be processed at OSPC. Use FLC 60 for processing international and 78 for U.S. Possession. If returns are misdirected, transship to OSPC at Mail Stop 4091 after deposit activity.

  4. International and domestic Estate tax returns (Forms 706, 709 & 4768) should be transshipped after Deposit Activity to Internal Revenue Service, Cincinnati Campus, Cincinnati, Ohio 45999. International and domestic Exempt Organization returns (e.g., Forms 990 series, 1041A, 1120C, 4720, and 5227) should be transshipped after Deposit Activity to:

    • Internal Revenue Service
      Ogden, Utah 84201.


    1. International and possession returns and documents will be sorted and processed separately from all other returns and documents. File Location Code 21 (AUSPC) and 78 (OSPC) will be used as the FLC for returns with addresses in the Commonwealth of Puerto Rico, Virgin Islands, Canal Zone, Guam, American Samoa, Federated States of Micronesia, Marshall Islands, Palau and the Commonwealth of the Northern Mariana Islands.

    2. File Location Code 20 (AUSPC) and 60 (OSPC) will be used as the FLC for all other International returns and documents.

      Exception:

      Extension Forms 4868 and Form 7004. See IRM 3.10.72.15.10

    3. International and Possession returns and documents will be processed in the Mail Receipts function (sorting) similarly to, but separately from, domestic returns and documents.

    4. If Form 2350 is received attached to Form 1040, both forms will remain attached and forwarded to the Document Perfection function.

    5. Forward Forms 7004 extensions for Forms 1042, 1120F, 1120FSC, 3520, 3520A and 8804 to OSPC.

    6. Forms 1040SS, 1040PR, 940PR, and 941SS/941-PR, 943-PR and 944PR are numbered with FLC 78 (BMF) and 21 (IMF).

  5. IMF International Criteria for correspondence and/or amended returns/Form 1040X-back end work to remain at Philadelphia Accounts Management (PAMC).

    1. Taxpayers Copy of amended Forms 1040NR, 1040NR-EZ, Dual Status, 2555, 1116, 1040PR, 1040SS, 8233, 8833, 8840, 8689 and notices with DLN's 98, 66, 20 and 21.

    2. Forms 1042, foreign withholding statements for individual taxpayers either loose or with taxpayer correspondence.

    3. Correspondence or Amended returns for changes due to "tax treaty" .

    4. Correspondence relating to Form 1040PR or 1040SS and/or other international issues.

    5. Loose Schedule H for US Possessions.

    6. Form 843 Excess FICA claims for US Possession address.

    7. Form 1040X Carryback for Foreign Tax Credit.

    8. Form 4442 for international issues, tax treaty, self employment tax for US Possession taxpayers, etc.

  6. BMF International Criteria for correspondence and/or amended returns-back end work to remain in Philadelphia Accounts Management (PAMC).

    1. Amended Form 940 series PR/SS and 941C with 941SS or 944SS box marked.

    2. Amended Form 1042 NR Fiduciary.

    3. Amended Form 1042 series.

    4. Amended Forms 1120 F and 1120FSC.

    5. Amended Forms 3520 and 3520A and 8891 inquiries.

    6. Amended Form 8288

    7. Amended Form 8804 and 8805.

    8. Form 843 Visa Claims

    9. Forms 1120X with foreign address and/or 1120F/1120FSC indicated.

    10. Form 1139

      Note:

      Back end work transshipped to PAMC Drop Point 441

3.10.72.21  (01-01-2009)
Processing Forms 1042 (OSPC only)

  1. The Form 1042 is the annual tax return and will be processed under program code 12500 through ISRP/DIS after coding and will post to the Business Master File (BMF).

  2. The following types of returns and documents shall be processed in a sub-program and bypass ISRP/DIS processing:

    • Final returns having no tax data.

    • returns with no data other than the entity section.

    • Forms 3244, Payment Posting Voucher.

    • Foreign Withholding Posting Documents.

  3. Upon receipt, block and number Forms 1042 with remittance, see IRM 3.8.44, Deposit Activity for specific instructions. Non-remittance Forms 1042 shall be numbered after Code and Edit.

3.10.72.22  (01-01-2009)
Form 1042T with Form 1042S (OSPC Only)

  1. The Form 1042T is the transmittal record for Forms 1042S (withholding document) filed by withholding agents to report U.S. sourced income paid to a Foreign person.

  2. Form 1042T will be processed under program code 71700 through ISRP/DIS after coding and will post to the Payer Master File (PMF).

  3. Form 1042S will be processed under program code 71720 through ISRP/DIS after coding and will post to the Information returns Master File (IRMF).

  4. All Forms 1042T and 1042S are non-remittance documents and will be blocked using a Form 1332.

  5. The number of Forms 1042S filed will not be verified when numbered.

  6. If Form 1042T is received without any Forms 1042S, indicate "No Forms 1042S received" in the top margin of the Form 1042T.

  7. If Forms 1042S are received and a Form 1042T is not attached, notify Document Perfection of the receipt of the Form 1042S and they will prepare a dummy Form 1042T with the appropriate information.

  8. Do not separate Forms 1042T and 1042S prior to Code and Edit. Withholding Agents can submit up to 250 paper Forms 1042S with Form 1042T.

  9. Send Forms 1042T with attached 1042S to Numbering. Numbering will take the following actions:

    1. Number Form 1042T.

    2. Place the assigned Form 1042T DLN in the bottom margin of all associated Forms 1042S as the Cross Reference DLN.

    3. Forward Form 1042T and associated 1042S to Code and Edit

  10. Upon completion of coding and editing, forward Forms 1042T to ISRP/DIS and Forms 1042S to numbering.

    Note:

    Do not mix blocks of Withholding Agent data. Each block must represent only one Withholding Agent, Form 1042T attachments. If necessary, use colored stickers to differentiate between Withholding Agents.

3.10.72.23  (01-01-2009)
Sorting Balance Due Returns

  1. Some balance due returns are received without remittance, but with taxpayer correspondence attached to the front.

    1. Do not detach the correspondence from the return.

    2. The return, with correspondence, is to be forwarded for normal processing.

3.10.72.24  (01-01-2009)
Sorting Delinquent Returns

  1. Certain delinquent non-remit BMF returns require immediate action to prevent erroneous delinquency notices from being sent to taxpayers. Take the following action for these cases:

  2. Identify each Form 940, Form 940EZ, Form 941, Form 942, Form 943, and Form CT-1 being processed no later than 3 weeks before the delinquency check.

  3. Preparing the transaction for Input of Transaction Code 599, CC 18:

    1. Prepare Form 3177. Enter MFT, TIN, tax period, closing code, and name control as well as TC 599, CC 18. Mark return in upper left margin "TC 599 prepared."

    2. Route Forms 3177 to CSCO for transcription, along with CP 515 and 518.

    3. Route Forms 3177 to Entity Control Unit for transcription, along with CP's 420-429.

  4. Continue normal sorting and routing of the return.

3.10.72.25  (01-01-2009)
Miscellaneous Receipt and Control Procedures

  1. This section contains procedures for miscellaneous receipt and control.

3.10.72.25.1  (01-01-2009)
Photocopying of Form 730

  1. Upon request from the Area office, photocopies of Form 11-C and Form 730 (wagering tax returns) will be made immediately after the numbering process is completed. These copies will be forwarded to the appropriate Area office.

3.10.72.25.2  (01-01-2009)
Form 3465, Request for Accounts Management Branch

  1. Detach Form 3465.

  2. Number form with the same DLN as shown on the return.

  3. Annotate TIN and name control if not present.

  4. Route form to the Accounts Management Branch/Correspondence Unit.

3.10.72.26  (01-01-2009)
Batching N/R and W/R Forms and Documents

  1. Ensure when batching work that received date integrity is maintained. Each Return or Document within a batch should contain the same received date.

  2. Combine like batches of work with the same received date for bigger batches.

  3. Each block of work is sorted and separated by:

    1. Received date

    2. Full Paid vs Part Paid

    3. Timely filed vs Deliquent

    4. Current Year vs Prior

  4. If dates over 11 days are discovered, take the work to the receiving desk so it can be placed on an expedite cycle.

  5. Push completed cart of work to the BBTS Operator. The work is input into BBTS to establish a batch number.

3.10.72.26.1  (01-01-2009)
Batching Functions Codes

  1. Use the following batching function codes:

    1. 180 Batching.

    2. 190 Non-Remit Numbering.

    3. 210 Document Perfection Branch.

    4. 230 Transcription.

    5. 360 Filming.

    6. 390 Entity.

    7. 410 Accounting.

    8. 450 OCR.

    9. 880 Quality Review.

3.10.72.26.2  (01-01-2009)
Program Completion Cycles

  1. Refer to IRM 3.30.123 for Timeliness Processing information.

  2. Receive documents identified by sort category.

  3. A batch of documents consists of a large group of like documents, which corresponds to a sort category (excluding different DO Code categories).

  4. The following categories must be batched separately:

    • IMF, BMF, and NMF

    • W/R vs N/R

    • Each sort category identified in Section 5 of this IRM.

    • Any other sort categories identified during returns analysis.

  5. Sub-batch:

    • Many sub-batches make up a batch.

    • A different two-digit number is assigned to each sub-batch within a batch.

  6. Expedite batching and routing of the following categories:

    • Prior year returns

    • Refund returns

    • Form 514B Tax Transfer Schedule

    • Form 720 Quarterly Federal Excise Tax return

    • Forms 944 & 944SP Refund and Non refund

    • Forms 1120 claiming refunds

    • Balance due notices

    • Forms 2287 (C), Notice of Check Not Accepted by bank

    • Forms 2424, Accounts Management Branch Voucher

    • Forms 2650, TDA or TDI Transfer

    • Forms 3177 and 3177A, Notice of Action for Entry on Master File

    • Forms 3245, Posting Voucher, Refund Cancellation or Repayment

    • Form 3413 Account Transfer in Transcription List

    • Forms 3809/3753/12857, Miscellaneous Accounts Management Branch Voucher

    • Forms 4338, Information/Certified Transcript Request

    • Forms 4830, IDRS Multi-Purpose Posting Document

    • Form 12230 Expedite Processing Million Dollar Manual Refund

    • Document 11249 Taxpayer Advocate Service Expedite

    • Document 11465 Congressional TAS Case Expedite File Folder (Orange)

    • Forms 13133 Expedite Processing Cycle

    • CP's 108, 204, 403 and 406 responses

    • CP's 515 & 518, Request for Information about Tax return

    • Refer to IRM 3.30.123 for additional expedite information

  7. If misbatched Forms 1041, 1065, or 1120S are received from other functions for re-batching, route to the IRP Unit where Schedules K-1 are sorted or secondary sorting function as appropriate.

  8. Batch those Forms 1040, 1040A, and 1040EZ that are received directly from the taxpayer separately from those delinquent returns secured by the service.

  9. All BMF returns without EIN's shall be batched prior to transmitting to Entity Control.

  10. Forms 1042, received without an EIN or with Form SS-4 (Application for Employer Identification Number) attached for assignment of an EIN, must be forwarded to OSPC, Receipt and Control Branch. (If only Form SS-4 is received, the receiving center shall assign the EIN.)

  11. When a Form 1120 with Box A (1), Consolidated return, is checked, do not remove any returns or documents. Block as a single return and route to Code and Edit.

3.10.72.26.3  (01-01-2009)
Batching Unnumbered Returns and Documents (N/R's)

  1. Receive documents from Lockbox Banks, Deposit function and Mail Sorting function.

  2. Returns received from the Deposit function and Lockbox Banks must be numbered after Code and Edit, with the W/R in the batch ID.

  3. Assemble groups of like N/R returns and documents for preliminary batches, based on an estimated count for each sub-batch.

  4. Identify each sub-batch by a sub-batch number.

  5. Preliminary batches of unnumbered returns and documents routed to Code and Edit for perfection shall not be assigned DLNs or Campus Block Control Numbers. Assignments will be made, after Code and Edit, when documents are assembled for final batching.

    Note:

    returns received in the Campus with vouchers and from Lockbox Banks identified as "FULL PAID" must be numbered After Code & Edit.

  6. Assigning Program and Batch Sequence Numbers:

    1. Assign a program and batch sequence number to each batch. Complete Form 9382 to control returns and documents until numbering and final batching are completed.

    Form Program Document Code Blocking Series Remarks
    1040EZ 47130 07 000-099 OTFP ISRP/DIS WD/WE
    1040EZ 47130 07 920-923 OTFP ISRP/DIS Injured Spouse WD/WE
    1040EZ 47130 07 930-999 Non-Remit OTFP ISRP/DIS WD/WE
    1040EZ 47140 08 000-999 Non-Remit FP ISRP/DIS WD/WE

    SCRIPS SITES without ISRP Remittance Processing System (SC17)
     
    Form Program Document
    Code    		 Blocking Series Remarks  
    1040EZ 47130 07 000-999 OTFP ISRP/DIS WD/WE
    1040EZ 47130 07 920-923 OTFP ISRP/DIS Injured Spouse WD/WE

    NON-RRPS 1040EZ BLOCKING SERIES

        09,17, 18, 28, 89
    Form Program Document Code Blocking Series Remarks
    1040EZ 47130 07 000-919 WD/WE/OTFP
    1040EZ 47130 07 920-929 WD/WE/OTFP, Injured Spouse

  7. Band sub-batches and place on batch cart in proper sub-batch sequence.

3.10.72.26.4  (01-01-2009)
Batching Numbered Returns and Documents

  1. Numbered W/R documents for original processing are received from Deposit Activity and Accounting Branch.

    • Documents are sorted by Received date/type of form and assembled by DLN, documents with the same block DLN are combined into a single block, and assembled for processing

    • Volume of sub-batch must be compatible with sub-batch size

    • One batch can contain numerous Forms 813

    • Assign a batch control number, consisting of program and sequence number

    NON-RRPS 1040EZ BLOCKING SERIES

      07, 08, 19, 28, 89  
    Form Program Document Code Blocking Series Remarks
    1040EZ 47130 07 930-999 PIP
    1040EZ 47130 07 930-999 P/P
    1040EZ 47130/47170 07 930-999 OTFP RRPS Part Paid Weekday
    1040EZ 47140/47270 08 000-849 FP RRPS Weekday

    • Prepare Form 9382, Batch Transmittal, for each batch

    • Forms 3354, 5734, or 1331-B requires that NMF be annotated on Form 9382

  2. Full Paid Forms 1040, 1040A, and 1040EZ will be received from Deposit Activity.

    1. Documents shall be sorted by type of form and assembled for processing

    2. Full Paid will be batched using the Instructions contained in IRM 3.8.44 for Full Paid documents and returns. This takes precedence over information in IRM 3.10.72

    3. Full Paid returns with Form 8379, Injured Spouse, must not be numbered in the 92 Block.

  3. Estimated payments for Forms 1040ES and 1041ES will be received from Deposit Activity.

    1. Forms will be sorted by type of form and assembled for processing.

  4. Reinput and reprocessable documents are received from various areas in the Campus

    1. Documents are sorted by received date/type of form and assembled for processing.

    2. Volume of batch will be determined locally.

    3. Assign a batch control number consisting of, program and sequence Number.

    4. Prepare Form 9382, Batch Transmittal, for each batch.

3.10.72.27  (01-01-2009)
Numbering and Blocking N/R Returns

  1. The assignment of DLNs to non-remittance returns and documents processed by the center is controlled by the Non-Remittance Numbering Unit, except for the following forms which are numbered when they are processed through SCRIPS.

    • FTDs

    • IRP Documents

    • Schedule K-1

    • Form 941

    • Form 940

  2. No return or document, except FTD's, can be processed to a Master File without a legible DLN.

  3. A turnaround time of 24 hours will be given to returns received in the Numbering Unit from other functions.

  4. Timeliness objectives, as prescribed in IRM 3.30.123 must be maintained.

3.10.72.27.1  (01-01-2009)
Assignment of Document Locator Number (DLN)

  1. Work is received directly from other operational areas controlled by a preliminary batch transmittal.

  2. See the Batching and Numbering Charts to determine proper file location code, tax class, document code and block number.

  3. Number each document using the color of ink for the year of receipt, if using the 13 digit hand numbering machine. See chart below:

    Color Year of Receipt Examples
    Green 0 or 5 2000 and 2005
    Purple 1 or 6 2001 and 2006
    Red 2 or 7 2002 and 2007
    Black 3 or 8 2003 and 2008
    Blue 4 or 9 2004 and 2009

    1. Each return will be numbered with a 13 or 14 digit DLN, using a hand numbering machine. The following are examples of a breakdown of a 13 and 14 digit DLN. (See Figure 3.10.72-21 & 22)

    13 Digit DLN  
       
    File Location Code 30
       
    Tax Class 2
       
    Document Code 10
       
    Julian Date 123
       
    Blocking Series 000
       
    Document Serial No. 12

    Figure 3.10.72-21

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    14-Digit DLN  
    File Location Code 30
       
    Tax Class 2
       
    Document Code 10
       
    Julian Date 123
       
    Blocking Series 000
       
    Document Serial No. 12
       
    Year Digit 5

    Figure 3.10.72-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. Enter the DLN in the upper right corner unless otherwise specified. (See Figure 3.10.72-23)

    Figure 3.10.72-23

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  5. If Form 5960 is attached to a return, stamp the DLN, assigned to the return, in the "DLN Assigned" box and route as indicated.

  6. Form 941's with a Form 5960 attached shall be forwarded to ISRP/DIS for processing. (See Figure 3.10.72-24)

    Figure 3.10.72-24

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  7. If a Form 2275 is attached to an unnumbered return or document:

    1. Number the return or document

    2. Place the same number on the Form 2275

    3. Note on the Form 2275 "Document being processed, hold in suspense file for 30 days."

    4. Route the Form 2275 to the correspondence function.

    5. If the Form 2275 was prepared for refile (cross-reference only) route to Campus return files.

    6. Continue processing the return or document

    7. Form 941's with a Form 2275 attached shall be forwarded to ISRP/DIS for processing.

  8. If a 2275 is attached to a numbered return route to Campus return Files.

  9. If a Form 2779 (Penalty Case File Indicator) is attached to a Form 5734 file, (Non-Master File Assessment Voucher), enter Form 2779 and send the numbered Form 2779 to:

    1. Files retention area, if Form 5734 is IMF

    2. Campus return Files area, if Form 5734 is BMF.

    3. Pull the Form 5734 file for retention in the Penalty Case File.

  10. Short blocks and skipping blocks should be avoided.

  11. After numbering, route Forms 5734 and 8278 (Computation and Assessment of Miscellaneous Penalties) to NMF Accounting unless Form 3893 (Re-Entry Control Document) is attached. All other documents shall be forwarded for final batching.

  12. If a document has a DLN, do not issue another. Give the document to the manager.

  13. Non-remittance processing uses Sunday through Saturday dates except where specified. Monday through Friday dates will only be used when identified in the DLN assignment section.

  14. Some DLNs are shown with the Campus File Location Code; e.g., 12210dddnnnxx. The file location codes within that center's jurisdiction also are valid. However, if only a file location code is shown, (e.g.12210dddxxxnn) neither the Campus file location code nor any other file location code is valid.

  15. BBTS must use the next available Full Paid DLN or non-remit full paid Forms 1040, 1040-A, and 1040-EZ when ISRP, RRPS, Lockbox and Voucher processed returns are received.

  16. Campuses on the BBTS must develop an internal system to share DLNs for Full Paid returns with the Remittance Function.

3.10.72.27.2  (01-01-2009)
DLN Assignment for IMF (MFT 30)

  1. The first two digits of the DLN (Filing Location Code-Campus or Area Office) are specified for a specific Campus and shall not be used by another Campus.

    FORM PROGRAM DLN COMMENTS
    1040 44630 nn210ddd000-249 SFR-Coll Backup
    1040 44630 nn210ddd250-299 SFR-Exam
    1040 43110 nn211ddd000-919 Form 1040 Other Overflow
    1040 43110 nn211ddd920-929 Injured Spouse Form 1040 Overflow
    1040 Transship 43130 nn211ddd930-969 Weekends/Weekdays
    1040 43110 nn221ddd000-999 Weekends/Weekdays
    1040 43210 nn212ddd000-999 Weekends/Weekdays
    1040 43210 nn222ddd000-999 Weekends/Weekdays
    1040 International 46110 nn221ddd000-999 Weekends/Weekdays
    1040 International 46220 nn212ddd000-999 Weekdays/Weekdays
    1040 International 46220 nn222ddd000-699 Weekdays/Weekdays
    1040 International 46130 nn222ddd930-949 Weekdays/Weekdays
    1040A 44110 nn209ddd000-919 Weekdays/Weekends
    1040A 44110 nn209ddd920-929 Injured Spouse/Weekends/Weekday
    1040A 44110 nn209ddd930-999 Weekends/Weekdays for RRPS-ISRP sites.
    1040A 44120 nn210ddd300-999 Weekends/Weekdays for RRPS-ISRP sites.
    1040A FP-International 46230 nn210ddd300-919 Weekends/Weekdays
    1040A International 46230 nn210ddd920-929 Weekends/Weekdays Inj Spouse FP
    1040A FP International 46230 nn210ddd930-949 Weekends/Weekdays FP
    1040A International 46130 nn209ddd000-919 Weekends/Weekdays
    1040A International 46130 nn209ddd920-929 Weekends/Weekdays Inj Spouse
    1040A International 46130 nn209ddd930-999 Weekends/Weekdays
    1040EZ 47140 nn208ddd000-099 Non-Remit FP Weekdays
    1040EZ ITIN 47190 nn208ddd990-999 FP ITIN
    1040EZ 46150 nn207ddd000-919 OTFP Weekdays/Weekends
    1040EZ 46150 nn207ddd920-929 OTFP Injured Spouse Weekdays/Weekends
    1040EZ 46150 nn207ddd930-989 Non-Remit OTFP (Part Paid) Weekdays/Weekends
    1040EZ ITIN 47160 nn207ddd990-999 OTFP
    1040NR 46250 20272ddd000-499 No Entry on line 8 weekends/Weekdays
    1040NR 46120 20273ddd000-699 Entry on Line 8 Weekends/Weekdays
    1040NR(EZ) 46120 20273ddd700-999  
    1040NR 75700 20672ddd000-499  
    1040NR 75700 20672ddd500-599  
    1040NR 75700 20673ddd000-499  
    1040NR 75700 20673ddd500-599  
    1040PR 46120 20227ddd000-399  
    1040PR 46220 nn227ddd400-849 Weekdays/Weekends F/P
    1040SS 46120 21226ddd000-399  
    1040SS 46220 21226ddd400-849 Weekdays/Weekends F/P
    1040X 44400 nn211ddd970-989 G Coded
    1040X 44400 nn211ddd990-999 PECF
      45500 20277ddd400-499 Weekdays/Weekends
    2350 44730 nn277ddd200-499 Weekdays/Weekends
    2424 45500 nn224ddd009-999 Weekdays/Weekends
    3413 38600 nn251ddd900-939 Split Assessment
    3809/12857 45500 nn248ddd000-999 Weekdays/Weekends
    3809/12857 45500 nn258ddd000-009 Credit transfer\///Guam
    3809/12857 45500 nn258ddd010-019 Credit transfer\///NMI
    3809/12857 45500 nn258ddd020-049 Credit transfer/Military Cover Over-American Samoa
    3809/12857 45500 nn258ddd050-059 Credit transfer/Cover Over-Virgin Islands
    3809/12857 45500 nn258ddd060-099 Credit transfer/Military Cover Over-Virgin Islands
    4868 44700 nn217ddd000-999 Approved
    4868 45500 nn277ddd750-899 Disapproved
    5466B 45500 nn277ddd500-549  
    8453 42900 nn259ddd000-299  
    8453OL 42900 nn259ddd300-999  
    W-7 With return 33050 nn296ddd000-999 AUSPC
    W-7SP With return 33050 nn298ddd000-999 AUSPC
    W-7SP Without return 33050 nn292ddd000-999 AUSPC
    W-7 Without return 33050 nn294ddd000-999 AUSPC
    W-7A 33060 nn696ddd000-999 AUSPC
    W-7P 33070 nn691ddd000-999 AUSPC

3.10.72.27.3  (01-01-2009)
DLN Assignment for BMF

  1. Use this table for DLN Assignment for BMF:

    FORM PROGRAM MFT DLN COMMENTS
    CT-1 11300 09 nn711ddd000-999  
    11C 12700 63 nn403ddd000-499  
    706 12400 52 nn506ddd000-989 CSPC
    706 International 12400 52 nn506ddd990-999 CSPC
    706GS(D) 12400 78 nn559ddd000-499 CSPC
    706GS(T) 12400 77 nn529ddd500-999 CSPC
    706NA 12400 52 nn505ddd990-999 CSPC
    709 12410 51 nn509ddd000-989 CSPC
    709 International 12410 51 nn509ddd990-999 CSPC
    720 11800 03 nn420ddd000-999  
    720 over 1 Million $ 11801 03 nn420ddd000-999  
    730 12700 64 nn413ddd000-999  
    940 11100 10 nn840ddd800-949  
    940 11100 10 nn840ddd950-999 6020 (b)
    940 11140 10 nn840ddd790-799 SCRIPS OE Paper
    940EZ 11110 10 nn838ddd000-999  
    940PR 11110 10 78840ddd800-949 U.S. Possessions
    941 11200 01 nn141ddd800-949  
    941 11200 01 nn141ddd950-999 6020 (b)
    941 11200 01 nn141ddd790-799 SCRIPS OE Paper
    941PR/SS 11210 01 78141ddd800-999 U.S. Possessions
    943 11600 11 nn143ddd000-949  
    943 11600 11 nn143ddd950-999 6020 (b)
    943PR 11600 11 78143ddd000-999 U.S. Possessions
    944 11650 14 nn149ddd000-949  
    944 11650 14 nn149ddd950-999 6020 (b)
    944PR 11680 14 78149ddd000-999 U.S. Possessions
    944SP 11650 14 nn149ddd000-999  
    944SS 11680 14 78149ddd000-999 U.S. Possessions
    945 11250 16 nn144ddd000-999  
    990 13110 67 29490ddd000-399  
    990 13410 67 29493ddd000-999 2008 version and later
    990 (DUMMY) 13110 67 29490ddd400-479 CP140,144,411-414
    990C 13180 33 29392ddd000-999  
    990EZ 13120 67 29409ddd000-999  
    990EZ 13420 67 29492ddd000-999 2008 version and later
    990PF 13130 34 29491ddd000-999  
    990T 13140 34 29393ddd000-999  
    1041 11900 05 nn244ddd000-999  
    1041A 13160 36 29481ddd000-999  
    1041N 11910 05 nn239ddd-500-999 OSPC ONLY
    1041QFT 11910 05 nn239ddd500-999  
    1042 12500 12 29125ddd500-999  
    1042 12500 12 60125ddd500-999 International
    1042 12400 12 78125ddd500-999 US Possessions
    1065 12200 06 nn265ddd000-999  
    1065 12200 06 nn267ddd000-999 Publicly Traded Partnerships OSPC Only
    1065B 12200 06 nn268ddd000-999  
    1065B 12200 06 60268ddd000-499 International
    1065B 12200 06 78268ddd000-499 US Possessions
    1065K-
    1ELF     		12200 06 14265ddd000-999 Paper returns
    1066 12200 07 nn360ddd000-399 8712 & Subsequent
    1120 11500 02 nn310ddd000-978  
    1120 11500 02 60310ddd000-499 International
    1120 11500 02 nn311ddd500-999 Section A, Box 1,2 or 3 Checked
    1120 11500 02 60311ddd400-498 International with Section A, Box 1,2 or 3 checked
    1120C 11540 02 nn303ddd000-499 Ogden
    1120F 11500 02 60366ddd000-499 International
    1120F 11500 02 78366ddd000-499 US Possession
    1120F 11500 02 nn366ddd500-599 Non Effectively Connected Income, No Entry in Section II.
    1120F 11500 02 60367ddd000-499 International
    1120F 11500 02 78367ddd000-499 US Possession
    1120F 11500 02 nn367ddd000-999 Effectively Connected Income, Must have an entry in Section II.
    1120FSC 11500 02 nn307ddd000-399 Ogden
    1120H 11500 02 nn371ddd000-099  
    1120L 11500 02 nn311ddd000-399  
    1120ND 11500 02 nn308ddd000-999  
    1120PC 11500 02 nn313ddd000-999  
    1120POL 13170 02 29320ddd000-089  
    1120POL 13170 02 29320ddd090-099 501C Block Checked
    1120REIT 11500 02 nn312ddd000-399  
    1120RIC 11500 02 nn305ddd000-999  
    1120(RTC) 11500 02 nn310ddd979-979  
    1120(RTC) 11500 02 nn311ddd400-498  
    1120S 12100 02 nn316ddd000-999  
    1120S 12100 02 60316ddd000-499 International
    1120S 12100 02 78316ddd000-499 US Possession
    1120SF 11500 02 nn306ddd000-399  
    1139 10060 02 nn384ddd000-999  
    2290 12300 60 nn495ddd000-999  
    2424 15500 ALL nnX24ddd000-899 All Tax Class
    3520 12310 68 60383ddd000-999 OSPC only
    3520A 12320 42 60382ddd000-999 OSPC only
    3552 Various All nnX51ddd120-138 Assmnt. w/o Civil Penalty
    3552 Various All nnX51ddd139nn Assmnt. w/o Civil Pen
    3552 Various All nnX51ddd140-149 Assmnt. Collection
    3552 Various All nnX51ddd150-159 Assmnt Others
    3552 Various All nnX51ddd160-169 Assmnt. 941M
    4720 13160 50 29471ddd000-999  
    5227 13190 37 nn483ddd000-999  
    5330 72860 76 nn435ddd000-599 Non-Remit
    5330 72860 76 nn435ddd600-995 With Remit
    5466B 15500 All nn977ddd500-699  
    5558 15560 76 nn977ddd000-499 Disapproved
    5578 13160 67 29984ddd000-999  
    5768 15500 67 29977ddd700-899 EO Process CTRS Only
    7004 11700 05 nn204ddd000-999 Line 1 code is 4,5,6,7 (1041 series)
    7004 11700 06 nn204ddd000-999 Line 1 code is 9 or 10 (1065,1065-B)
    7004 11700 08 nn204ddd000-999 Line 1 code is 31 (8804)
    7004 11700 12 nn204ddd000-999 Line 1 code is 08 (1042)
    7004 11700 42 nn204ddd000-999 Line 1 code is 27 (3520-A)
    7004 11700 77 nn204ddd000-999 Line 1 code 02 (706GS(T))
    7004 11700 78 nn204ddd000-999 Line code is 01 (706GS(D))
    7004 11700 02/07 nn304ddd000-999 Line 1 code is 11-14, 16-26 (1066 & 1120 series-not 1120-C or 1120-F)
    7004 11700 02 nn304ddd000-099 OSPC Line 1 code is 34 or 15
    7004 11700 02 60304ddd400-499 OSPC line 1 code is 15 1120-F
    8038 13200 46 29361ddd000-999  
    8038G 13200 46 29362ddd000-999  
    8038GC 13200 46 29372ddd000-999  
    8038T 13200 46 29374ddd000-999  
    8288 11330 17 60140ddd000-999 International
    8328 13200 46 29375ddd000-999  
    8453E 42901   49959ddd000-999  
    8453F 42900   nn959ddd000-999  
    8453F 12930   29959ddd000-999  
    8453P 12940   29059ddd000-999  
    8693 16000 48 nn327ddd000-999  
    8752 19000 15 nn223ddd000-999 CSPC/OSPC
    8804/8805/8813 11340 08 60129ddd000-999 OSPC International
    8823 16300 48 nn328ddd000-999  
    8868 15540 All nn404ddd000-999  
    8871/8872 16010 49 nn462ddd000-999 OSPC
    8892 15500 51 nn977ddd450-469 Ext for 709 Weekdays/Weekends

3.10.72.27.4  (01-01-2009)
DLN Assignment for EPMF

  1. Use the following for EPMF

    FORM PROGRAM MFT DLN CMTS
    2636B 72860 64 nn064ddd500-899  
    5558 72880 74 nn077ddd100-699 Approved
    5558 72880 74 nn077ddd700-750 Denied No Signature
    5558 72880 74 nn077ddd751-799 Denied

3.10.72.27.5  (01-01-2009)
DLN Assignment for NMF

  1. Use following table for NMF

    FORM PROGRAM MFT DLN COMMENTS
    CT-1 75700 71 nn601ddd000-199  
    CT-2 75700 72 nn602ddd000-199  
    11C 75700 96 nn603ddd000-399  
    154 75700 01 nn660ddd000-499  
    706 75700 53 nn606ddd000-399 SHIP TO CSPC
    706A 75700 53 nn684ddd500-524 W/Remit
    706A 75700 53 nn684ddd590-599 No Remit
    706D 75700 53 nn684ddd650-679 Non/Remit
    706D 75700 53 nn684ddd680-699 W/Remit
    706 SCH 75700 53 nn685ddd590-599 SHIP TO CSPC
    706NA 75700 53 nn605ddd000-399 SHIP TO CSPC
    706QDT 75700 53 nn685ddd519-524 W/Remit
    706QDT 75700 53 nn685ddd590-599 SHIP TO CSPC Non/Remit
    709 75700 54 nn609ddd000-399 SHIP TO CSPC
    720 75700 45 nn630ddd000-999  
    730 75700 97 29613ddd000-399  
    940 75700 80 nn640ddd000-999  
    941 75700 87 nn641ddd000-099  
    941 75700 17 nn641ddd200-299  
    941NMI 75700 17 nn641ddd910-919  
    943 75700 19 nn643ddd000-999  
    990 75700 67 nn690ddd000-299  
    990BL 75700 56 nn688ddd500-599  
    990PF 75700 44 nn691ddd000-299  
    990T 75700 34 nn693ddd000-299  
    990SP 75700      
    1040 75700 20 nn610ddd000-099  
    1040 75700 20 nn610ddd200-299  
    1040NR 75700 20 nn672ddd000-099 No-Remit
    1040NR 75700 20 nn672ddd600-699 W/Remit
    1040NR 75700 20 nn673ddd000-099 No-Remit
    1040NR 75700 20 nn673ddd600-699 W/Remit
    1041 75700 21 nn644ddd200-239  
    1041 75700 21 nn644ddd240-249  
    1041 75700 21 nn644ddd250-259  
    1041A 75700 35 nn681ddd000-999  
    1065 75700 35 nn665ddd900-999  
    1066 75700 07 nn660ddd000-399 Prior to 1987
    1120 75700 32 nn620ddd100-199  
    1120 75700 32 nn620ddd200-299  
    1120 75700 32 nn620ddd600-699  
    1120F 75700 32 nn366ddd000-399  
    1120FSC 75700 32 nn669ddd000-999  
    1120DISC 75700 23 nn669ddd300-399  
    1120IC-DISC 75700 23 nn620ddd200-249 w/Remit
    1120IC-DISC 75800 23 nn620ddd250-299 Non-Remit
    1120L 75700 32 nn615ddd000-199  
    1120L 75700 32 nn615ddd200-299  
    1120L 75700 32 nn615ddd500-599  
    1120ND 75700 32 nn620ddd000-099  
    1120S 75700 31 nn620ddd700-799  
    1296 75700   nn647ddd000-999  
    1331 75700 All nn654ddd200-210  
    1331B 75700 All nn654ddd211-219  
    1331C 75700 All nn654ddd220-229  
    2290 75700 93 nn695ddd000-399  
    2438 75700 38 nn686ddd000-999  
    2749 75700 17 nn654ddd190-198  
    3465 75700 All nn654ddd150-189  
    3465 75700 All nn654ddd250-299  
    3465 75700 All nn654ddd350-399  
    3465 75700 All nn654ddd450-499  
    3465 75700 All nn652ddd550-599  
    3465 75700 All nn654ddd750-799  
    3465 75700 All nn654ddd850-899  
    3870 75700 All nn654ddd150-189  
    3870 75700 All nn654ddd250-299  
    3870 75700 All nn654ddd350-399  
    3870 75700 All nn654ddd450-499  
    3870 75700 All nn654ddd550-599  
    3870 75700 All nn654ddd750-799  
    3870 75700 All nn654ddd850-899  
    4720A 75700 66 nn471ddd000-399  
    4768 75800 53 nn666ddd290-299  
    4768 75800 58 nn628ddd990-999  
    4789 75700 All nn589ddd000-999  
    5227 75700 37 nn683ddd000-399  
    5330 72860 76 nn635ddd000-499 Quick Prompt
    5713 75700 All nn608ddd000-999  
    5734 75700 All nn665ddd000-049  
    5734 75700 All nn665ddd050-099  
    5734 75700 All nn655ddd190-199  
    5734 75700 All nn655ddd420-424  
    5734 75700 All nn655ddd600-949  
    5734 75700 All nn655ddd950-959  
    5734 75700 All nn655ddd960-989  
    5734 75700 All nn655ddd990-999  
    5734 75700 All nn654ddd000-149  
    5734 75700 All nn654ddd230-249  
    5734 75700 All nn654ddd300-349  
    5734 75700 All nn654ddd411-449  
    5734 75700 All nn654ddd500-549  
    5734 75700 All nn654ddd700-749  
    5734 75700 All nn654ddd800-849  
    5734 75700 All nn694ddd600-949  
    5734 75700 All nn664ddd000-999  
    5734 75700   nn647ddd405-409  
    5811 75700 70 nn647ddd000-099  
    6069 75700 57 nn689ddd500-599  
    8271 75700   nn562ddd000-999  
    8404 75700 23 nn669ddd600-699  
    8612 75700 89 nn621ddd000-099 N/R
    8612 75700 89 nn621ddd400-499 W/R
    8613 75700 14 nn622ddd300-499 No Remit
    8613 75700 14 nn622ddd500-999 With Remit
    8697 75700 69 nn623ddd200-249 Individual
    8697 75700 69 nn623ddd250-299 Estate/Partnership
    8697 75700 69 nn623ddd300-399 Corp/Partnership
    8725 75700 27 nn621ddd000-099 N/R
    8725 75700 27 nn621ddd400-499 W/R
    8831 75700 89 nn621ddd000-099 N/R
    8831 75700 89 nn621ddd400-499 W/R
    8876 75700 27 nn621ddd400-499  
    9494 75700 45 nn647ddd400-404  
    9494 75700 45 nn647ddd410-414  

3.10.72.27.6  (01-01-2009)
Manual DLN Assignment for IRP

  1. For manually assigned DLNs, except for PSPC Foreign IRP, use only a Campus code for the File Location Code. For PSPC, Foreign IRP returns, use DO Code 98. DLNs are manually assigned for documents input through ISRP/DIS.

    FORM PROGRAM DLN COMMENTS
    1041 K-1 44380 nn566ddd800-999 ISRP
    1041 K-1 44380 nn566ddd790-799 SCRIPS-OE Paper
    1042S 71720 60666ddd000-999 OSPC-Paper Only
    1042S 71720 60502ddd000-999 OSPC
    1042T 71700 60501ddd000-999 OSPC
    1065 K-1 44380 nn565ddd800-999 ISRP
    1065 K-1 44380 nn565ddd790-799 SCRIPS-OE Paper
    1096 44310 nn569ddd000-999 MFT 69
    1098 44310 nn581ddd000-999  
    1098-C 44310 nn578ddd000-999  
    1098-T 44300 nn583ddd000-999  
    1098-E 44300 nn584ddd000-999  
    1099-A 44300 nn580ddd000-999  
    1099-B 44300 nn579ddd000-999  
    1099-B 44320 98579ddd000-999  
    1099-C 44300 nn585ddd000-999  
    1099-DIV 44300 nn591ddd000-999  
    1099-DIV 44320 98591ddd000-999  
    1099-G 44300 nn586ddd000-999  
    1099-G 44320 98586ddd000-999  
    1099-INT 44300 nn592ddd000-999  
    1099-INT 44320 nn592ddd000-999  
    1099-LTC 44300 nn593ddd000-999  
    1099- MISC 44300 nn595ddd000-999  
    1099-SA 44300 nn594ddd000-999  
    1099- MISC 44320 nn595ddd000-999  
    1099-OID 44300 nn596ddd000-999  
    1099-OID 44320 nn596ddd000-999  
    1099-PATR 44300 nn597ddd000-999  
    1099-PATR 44320 nn597ddd000-999  
    1099-Q 44300 nn531ddd000-999  
    1099-Q 44340 nn531ddd000-999  
    1099-R 44300 nn598ddd000-999  
    1099-R 44320 nn598ddd000-999  
    1099-S 44300 nn575ddd000-999  
    1120S K-1 44380 nn567ddd800-999 ISRP
    1120S K-1 44380 nn567ddd790-799 SCRIPS-OE Paper
    5498 44300 nn528ddd000-999  
    5498-ESA 22300 nn572ddd000-999  
    5498-SA 44300 nn527ddd000-999  
    8027 80310 nn557ddd000-499  
    8487 44620 nn574ddd000-999 MFT 74
    8851 44370 nn590ddd000-999  
    W-2 44320 nn521ddd000-999  
    W-2G 44300 nn532ddd000-999  

    Note:

    The Form 1098-E was misprinted. The Doc Code will have 82 on the form. Line through it and change the Doc Code to 84. The Doc Code on the form will be changed next year.

3.10.72.27.7  (01-01-2009)
Automated DLN Assignment for ELF, MeF, SCRIPS and SFR

  1. Use following table for ELF, MeF, SCRIPS and SFR:





    FORM



    PROGRAM



    FLC    		 TAX CLASS
    DOC Code    		 BLOCK
    RANGE



    COMMENTS
    720 MeF 11810 26/27 420 000-999 CSPC
    940 11140 17, 31, 96 (CSPC), 29, 81, 82, 83, 84 (OSPC) 840 000-799 SCRIPS 2006 and Subsequent
    941 11200 17, 31, 96 (CSPC), 29, 81, 82, 83, 84 (OSPC) 141 000-799  
    941 OLF 11270 27/76/72 139 000-999  
    941 ELF 11240 26/72/76 135 000-999  
    990 MeF 13310 93/92/88 490 000-999 OSPC
    990 MeF 13380 93/92/88 493 000-999 OSPC
    2008 and later Form revision
    990EZ MeF 13320 93/92/88 409 000-999 OSPC
    990 EZ MeF 13390 93/92/88 492 000-999 OSPC
    2008 and later Form revisionPC
    990PF MeF 13330 93/92/88 491 000-999 OSPC
    990N MeF 13350 93/92/88 489 000-999 OSPC
    990T 13340 93/92 393 000-999 OSPC
    1040SFR 44630 16/14//64/70/72/75/76/79 210 000-249 SFR-Coll ELF RTN
    1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 211 000-919 940-969 & 980-989  
    1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 211 920-929 With Form 8379
    1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 221 000-999  
    1040 ELF Intl 46440 20 205 950-999 International with 2555, 2555EZ, 8833, 8891, 8854 or foreign address
    1040 ELF Intl 46440 21 205 950-999 US Possession address or With 4563, 5074, 8689, 8898 or W-2G
    1040 MeF 46510 20 205 950-999 Foreign Address
    1040 Mef 46510 21 205 950-999 US Possession address
    1040A ELF 43150 16/14/80/90/30/32/76/75/70/79 209 000-919 & 930-949  
    1040 MeF 43510 76/75 211 000-919 & 930-999 PY 2009 Only. Begin 8-09.
    1040 MeF 43510 76/75 221 000-999 PY 2009 Only. Begin 8-09.
    1040A MeF 43150 20/21 209 950-999 With foreign or US Possession address or with W-2GU or 8833
    1040A ELF 43150 16/14/80/90/30/32/76/75/70/79 209 920-929 Received with Form 8379
    1040EZ
    ELF     		43160 16/14/80/90/30/32/76/75/70/79 207 000-919& 930-999  
    1040EZ ELF 43160 16/14/30/32/64/70/72/75/76/79 207 920-929 Received with Form 8379
    1040EZ MeF 43160 20/21 207 950-999 International/US Possession or with 8833 or W-2GU
    1040 PR MeF 46470 20/21 227 950-999 International/US Possession
    1040 SS MeF 46470 20/21 226 950-999 International/US Possession
    1041ELF 11950 92/93 236 000-999  
    1041-K1 (ELF) 44390 92/93 566 000-999  
    1042S ELF 71720 98 699 000-999  
    1065ELF 12250 93/92 265 000-999  
    1065 MeF 12210 93/92 269 000-999 Domestic
    1065 MeF 12210 60 269 500-599 International
    1065 MeF 12210 78 269 500-599 US Possession
    1065-B MeF 12220 93/88 268 000-999 Domestic
    1065B MeF 12220 60 268 500-599 International
    1065B MeF 12220 78 268 500-599 US Possession
    1065 PTP MeF 12210 93/92/88 267 500-999 Domestic With 3.5% Tax
    1065 K-1 (ELF) 44360 93/92 565 000-999  
    1065 K-1 MeF 14310 93/92/88 520 000-799 Calendar Year
    1065 K-1 MeF 14310 93/92/88 520 800-999 Fiscal Year
    1065 K-1 MeF 14320 93/92/88 522 800-999 Fiscal Year
    1065-B K-1 14320 93/92/88 522 000-799 Calendar Year
    1096 44340 All 569 000-999  
    1098 44340 All 581 000-999  
    1098--E 44340 All 584 000-999  
    1041 K-1 44380 06, 11, 13, 22, 31 566 000-799 CSPC Only
    1041 K-1 44380 84, 86, 91, 94 566 000-799 OSPC Only
    1065 K-1 44380 06, 11, 13, 22, 31 565 000-799 CSPC Only
    1065 K-1 44380 84, 86, 91, 94 565 000-799 OSPC Only
    1098T 44340 All 583 000-999  
    1099A 44340 All 580 000-999  
    1099B 44340 All 579 000-999  
    1099C 44340 All 585 000-999  
    1099-MISC 44340 All 595 000-999  
    1099-OID 44340 All 596 000-999  
    1099PATR 44340 All 597 000-999  
    1099R 44340 All 598 000-999  
    1099DIV 44340 All 591 000-999  
    1099G 44340 All 586 000-999  
    1099-INT 44340 All 592 000-999  
    1099S 44340 All 575 000-999  
    1120 MeF 11520 93/92/88 311 000-999 OSPC Only
    1120 MeF 11520 60 311 500-999 International
    1120 MeF 11520 78 311 500-999 US Possession
    1120 MeF 11520 93/92/88 310 000-978 OSPC Only
    1120 MeF 11520 60 310 500-978 International
    1120 MeF 11520 78 310 500-978 US Possession
    1120 MeF 11520 93/92 366 500-999 Non Effectively Connected Income, No entry in Section II.
    1120F MeF 11550 60 366 600-999 International
    1120F MeF 11550 78 366 600-999 US Possession
    1120 MeF 11550 93/92 367 500-999 Effectively Connected Income, Must have an entry in Section II.
    1120F MeF 11550 60 367 600-999 International
    1120F MeF 11550 78 367 600-999 US possession
    1120 POL MeF 13370 93/92/88 320 090-999 OSPC Section 501(c)
    1120 POL MeF 13370 93/92/88 320 000-089 OSPC All others
    1120S MeF 12110 93/92/88 316 000-999 OSPC
    1120S MeF 12110 60 316 500-599 International
    1120S MeF 12110 78 316 500-599 US Possession
    1120S K-1 MeF 44370 93/92/88 567 000-799 OSPC Only Calendar return
    1120S K-1 MeF 44370 93/92/88 567 800-999 OSPC Only Fiscal return
    1120S K-1 44380 06, 11, 13, 22, 31 567 000-799 CSPC Only
    1120S K-1 44370 84, 86, 91, 94 567 000-799 OSPC Only
    2290 MeF 12340 26/27 495 000-999 CSPC
    2350 44730 66 277 200-499  
    4868 ETD 44710 16/30/32/38/70/72/76/79/93 217 000-999  
    5498 44340 All 528 000-999  
    7004 MeF 11710 93/92/88 204 000-999 Domestic-Ext for 706-GS(T), 1041,1041N &QFT,1042,1065,1065B,3520 & 8804
    7004 MeF 11710 60 204 500-999 International-Ext for 706-GS(T), 1041,1041N &QFT,1042,1065,1065B,3520 & 8804
    7004 MeF 11710 78 204 500-999 US Possession-Ext for 706-GS(T), 1041,1041N &QFT,1042,1065,1065B,3520 & 8804
    7004 MeF 11710 93/93/88 304 000-099 Domestic-Ext for Form 1066
    7004 MeF 11710 93/92/88 304 100-999 Domestic-Ext for 1120 Series
    7004 MeF 11710 60 304 100-399 International Ext for Form 1066
    7004 MeF 11710 78 304 100-399 US Possession Ext for Form 1066
    7004 MeF 11710 60 304 500-999
    		 International--Ext for Form 990C & 1120 Series
    7004 MeF 11710 78 304 500-999 US Possession-Ext for Form 990C & 1120 Series
    8849 MeF 11820 26/27 401 000-999 CSPC
    8868 MeF 15550 93/92/88 404 000-999 OSPC
    8871 ELF 16010 93/92 461 000-999 OSPC
    8872 ELF 16010 93/92 462 000-999 OSPC

    Note:

    When all DLNs have been assigned using the current Julian date and File Location Codes 92, 93 then 88, add 400 to the Julian Date. Continue assigning DLNs using the updated Julian Date until either all needed DLNs have been assigned.

  2. For ELF Forms 1040, 1040A and 1040EZ, when the maximum of DLNs have been used for the Primary FLC, the overflow FLC will be used. After DLNs have been exhausted using the overflow FLC, the next Julian Day will be used starting with 001-366.

  3. For MeF Forms 1040, 1040A and 1040EZ, when the maximum of DLN's have been used for the Primary FLC, the overflow FLC will be used. After DLNs have been exhaused using the overflow FLC, the next Julian day will be used starting with 401-766

    Note:

    Campuses should not use Electronic Filing Location Codes for numbering of paper returns.

      Primary FLC Secondary FLC
    ANSPC 16 14
    AUSPC 76 75
    FSPC 80 90
    KSPC 70 79
    MSPC 72 64
    PSPC 30 32
    PSPC (Form 4563, 5074, 8689, 8898, W-2GU or Foreign Possession 78/21 (US Possession) N/A
    PSPC ( Form 2555, 2555EZ, 8833, 8854, 8891 or Foreign Country 60/20 (International) N/A

    Note:

    Effective 1/04 CSPC and OSPC are no longer IMF processing campuses. Their file location codes were 38/35 and 93/92.

3.10.72.27.8  (01-01-2009)
Explanation of File Location Codes

  1. The first two positions of the DLN are the File location code. The valid file location codes are the SC code and D.O. code. Once the valid SC codes are exhausted, D.O. codes must be used as the file location code, beginning with the D.O. having the lowest numeric value. IRP documents with manually assigned DLNs, use a Campus Code for the File Location Code (FLCs).

    Exception:

    For FIRP document, use FLC Code 98, 60 or 78.

  2. DLNs are manually assigned for documents input through ISRP/DIS. DLN assignments are automated on ELF Schedules K-1 and documents scanned on SCRIPS. The following chart identifies the file location codes used for automated IRP DLN assignments.

  3. The following chart lists the Campus and File Location Codes. The Campus or Area Office create the File Location Code. No transshipment of documents is expected during the Campus consolidation. However if it becomes apparent that the workload could jeopardize the program completion dates (PCD) it is expected that the Campus will contact Headquarters immediately to receive special authorization to transship partial workload.

    CAMPUS CODE AREA
    CSPC (SC Code 17) 19 Valid for numbering purposes only
      31 Ohio
      34 Valid for numbering purposes only
      35 Valid for Electronic Filing
      38 Michigan (Electronic Filing Only)
    PSPC (SC Code 28) 23 Pennsylvania
      25 Valid for numbering purposes only
      30 Valid for Electronic Filing
      32 Valid for Electronic Filing
      51 Valid for numbering purposes only
      52 Delaware-Maryland (Electronic Filing Only)
      54 Virginia-West Virginia
      55 Valid for numbering purposes only
      66 U.S. Possessions and/or Territories
      98 AC (International)
    KCSPC (SC Code 09) 36 Illinois
      37 Valid for numbering purposes only
      39 Midwest
      41 North Central
      42 Valid for numbering purposes only
      43 Kansas-Missouri (Electronic Filing Only)
      45 Valid for numbering purposes only
      46 Valid for numbering purposes only
      47 Valid for numbering purposes only
      48 Valid for numbering purposes only
      70 Valid for Electronic Filing
      79 Valid for Electronic Filing
    ANSPC (SC Code 08) 01 Valid for numbering purposes only
      02 Valid for numbering purposes only
      03 Valid for numbering purposes only
      04 New England
      05 Valid for numbering purposes only
      06 Connecticut-Rhode Island
      14 Valid for Electronic Filing
      16 Upstate New York (Electronic Filing Only)
    ATSPC (SC Code 07) 58 Georgia
      59 North Florida
      60 South Florida (Electronic Filing Only)
    AUSPC (SC Code 18) 20 International
      21 US Possession
      71 Valid for numbering purposes only
      73 Arkansas-Oklahoma City
      74 South Texas
      75 North Texas (Electronic Filing only)
      76 Houston (Electronic Filing Only)
    OSPC (SC Code 29) 60 International
      78 US Possession
      81 Valid for numbering purposes only
      82 Valid for numbering purposes only
      83 Valid for numbering purposes only
      84 Rocky Mountain
      85 Valid for numbering purposes only
      86 Southwest
      87 Valid for numbering purposes only
      88 Valid for numbering purposes only
      91 Pacific-Northwest
      92 Valid for Electronic Filing
      93 Electronic Filing Only
    MSPC (SC Code 49) 56 North-South Carolina
      57 Valid for numbering purposes only
      61 Valid for numbering purposes only
      62 Kentucky-Tennessee
      63 Valid for numbering purposes only
      64 Valid for Electronic filing
      72 Gulf Coast (Electronic Filing Only)
    FSPC (SC Code 89) 33 Southern California
      68 Valid for numbering purposes only
      77 Central California
      94 Northern California
      95 (Electronic Filing Only)
    BSPC (SC Code 19) 11 Brooklyn
      13 Manhattan
      22 New Jersey (Electronic Filing Only)

  4. The following chart lists the Campus and District Location Codes used for Lockbox Banks. Do not use File Location Codes designated for Lockbox for Document Codes 19, 20, 70 or 76 processed at a Campus.

    LOCATION LOCKBOX BANK CODE
       
    Andover Service Center-Bank of America-Windsor (08) Scan (02)
    Non-Scan (05)
       
    Atlanta Service Center-Bank of America-College Park (07) Scan (59)
    Non-Scan (65)
    Scan (69) Overflow Only
    Non-Scan (67) Overflow Only
       
    Austin Service Center-Bank of JP Morgan Chase - Charlotte (18) Scan (73)
    Non-Scan (75)
    Scan (50) Overflow Only
    Non-Scan (53) Overflow Only
       
    Cincinnati Service Center-JP US Bank Cincinnati (17) Scan (35)
    Non-Scan (31)
    Scan (26) Reserved
    Non-Scan (27) Reserved
       
    US Bank Cincinnati Scan (33)
    Non-Scan (77)
    Scan (80) Overflow Only
    Scan (90) Overflow Only
       
    Fresno Service Center-Bank of America-Hayward (89) Scan (68)
    Non-Scan (94)



    Scan (15) Overflow Only

    Non-Scan (24) Overflow Only
       
    Kansas City Campus-US Bank-St Louis (09)



    		 Scan (36)
    Non-Scan (39)
    Scan (40) Overflow Only
    Non-Scan (44) Overflow Only
       
    Bank of America-Windsor Scan (47)
    Non Scan (48)
    Scan (37) Overflow Only
    Non Scar (42) Overflow Only
       
    Ogden Campus-Bank of America-Tucker (29) Scan (91)
    Non-Scan (92)

    Note:

    1040ES and 4868 OVERFLOW USE ONLY

  5. Primary and Overflow File Location Codes for ISRP:

    CAMPUS Primary FLC Overflow FLC
    AUSPC 18 74
    ATSPC 07 58
    KCSPC 09 41,45,46
    OSPC 29 81,83,84,85,99
    MSPC 49 57,61
    ANSPC 08 01
    BSPC 19  
    PSPC 28 54,55,66,98
    FSPC 89 95
    CSPC 17 38


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