To transfer a MF account, a TC 971 with an AC 045 is input on IDRS creating a TC 400 for zero amount. The TC 400 will generate a CP notice with the amount balance. These are input from the generated Campus Recap into the NMF suspense account, and set up on the NMF SCCF with a dummy Form 813.

Entries are made from individual Forms 813, one at a time, or from RACS Input Reconciliation Sheet. If individual Form 813 is used for input, DLN will be entered in "Source DOC ID" for audit trail. Transcribe or stamp journal identification number on documents as required.

Transfers of credits from MF account to a general ledger account, or vice versa, if made on Form 3809, can be made without having to number the debit or credit going to general ledger account with a separate DLN. These transfers will be entered using either individual Forms 813 and documents for general ledger accounts or from RACS Input Reconciliation Sheet (Form 8166). If individual Forms 813 are used for input, the DLN will be entered. if Form 8166 is used for input, use RS number. Transcribe or stamp journal identification number on documents for audit trail purposes as necessary.

Tax module information may be researched using various Integrated Data Retrieval System (IDRS) and CFOL Command Codes. These include Command Codes TXMOD, MFTRA and ACTRA, as well as the Command Codes INOLE, IMFOL, BMFOL, PMFOL, RTVUE, and BRTVU. See IRM 21.2, Systems and Research Programs, REMRQ maybe be used for NMF Accounts at other Campuses.

Campus officials and managers must communicate security standard contained in IRM 1.16.12 to subordinate employees and establish methods to enforce them. Employees are responsible for taking required precautions in providing security for the documentation, information, and property which they handle in performing official duties.

When using IDRS, only access those tax modules required to accomplish your official duties. All IDRS accesses are recorded for immediate review and to determine the accuracy of an adjustment. Any unauthorized access or browsing of tax modules by employees to satisfy personal curiosity or for fraudulent reasons are prohibited by IRS and are subject to disciplinary actions and/or dismissal from the service.

All employees must be aware of IDRS notice issuance criteria. IDRS Command Code STAUP may be input to interrupt routine notice issuance if transfer action cannot be accomplished before the next notice is issued.

The number of cycles delayed must be for a sufficient period to ensure that balance due notices will not be issued prematurely. It may be necessary to extend the previously input STAUP if the transfer procedure is lengthy.

Credit and Account Transfers documents with their supporting documentation are to be retained in the campus for five years after the processing year. Local arrangements may be worked out between the Credit and Account Transfers Team and Files. Refer to Records Control, see IRM 1.15.29.1 for record destruction information.

The lettered paragraphs below (Figure 3.17.243-41) correspond to the letters on the figure.

Figure 3.17.243-41

Prepare Form 813 in duplicate. If not required by the RACS Team, Form 813 may be omitted per local procedure.

Route Form 2158 to the RACS Team. Journal instructions are included in 3.30.123.5

Form 2158 has a maximum processing cycle of 2 workdays from the date received in Accounting, per IRM 3.30.123, Processing Timeliness, Cycles, Criteria and Critical Dates.

Losing Campus' technicians will prepare Form 2158 toe-mail to Cincinnati Submission Processing Campus appropriately for addition on their local Automated Non-Master File System.

Receive request for NMF credit transfers out with the following documentation:

Prepare Form 2158, Credit Transfer Voucher. Follow instructions in 3.17.243.11.1. Attach Form 3244 or Return with the NMF DLN.

Forward Form 2158 package to the RACS area for journalizing to the "In-Transit" account.

When received back from RACS, attach F-2158 to F-3244 or return and E-mail Parts 1 through 3 and backup to the receiving campus.

Keep Part 4 in files to await Part 2 as acknowledgment from the receiving campus.

When Part 2 is received from the gaining campus, send it to RACS to remove from the "In-Transit" account.

After journalizing, receive Part 2 from RACS, associate with Part 4, and file Part 2. Part 4 may be destroyed.

Prepare a follow-up letter for transfer requests not acknowledged within 14 days from mailing to the gaining campus. Send second follow-up letter or telephone the receiving Campus transfer Team if not received in 60 days. An interim follow-up may be done in 30 days at Campus option.

Receive Form 2158, Parts 1 - 3, from other Campuses in the Credit & Account Transfers area. It usually contains an NMF credit transfer, but it may be a debit or abatement, which would be indicated on the form.

Research Form 2158 to locate the appropriate NMF account.

If the account is not located on NMF, or there is a discrepancy and it cannot be processed by the receiving campus, confirm and re-transfer on Form 2158.

If the appropriate account is found and is processable, sort Forms 2158 by Area Office or Campus.

Block and Number each group of triplicate forms. See IRM 3.17.243.23.9.

Prepare Form 813 (2 Part) for each Block. (Figure 3.17.243-42)

Figure 3.17.243-42

Route Parts 1 & 2 of Form 813 and Parts 1, 2, and 3 of Form 2158 to the RACS Function for journalization.

RACS will keep Part 1 of Form 813 for backup and forward Parts 1 & 2 of Form 2158 to the Credit and Account Transfers Team. RACS will also forward Part 2 of Form 813 and Part 3 of Form 2158 to NMF for posting.

After verification of journalization the manager of the Credit and Account Team will sign Form 2158.

Notate the journal number in the log book.

File Part 1 of the Form 2158 as backup.

E-mail Part 2 of the Form 2158 back to the losing campus as confirmation of receipt.

General Background Form 1042-S, Foreign Persons US Source Income subject to withholding, is centrally filed and processed at AUSPC. FTDs related to this return may be received in any of the 7 Submission Processing Campuses.

Form 2158, Credit Transfer Voucher, is used for transfers of credits between campuses, and for the transfers of NMF FTDs to the CSPC.

Forward Form 2158 and information documents to the RACS Team for input.

Journalization and balancing instructions for receiving NMF FTDs (CSPC only).

Receive Form 12810 (Account Transfer Request Checklist) (Figure 3.17.243-44). The request generally comes from the Adjustment, Collection, or Statute Team, and should indicate complete or partial account transfer, listing individual TC's to be transferred.

Verify that the module is in debit or zero balance. If not, reject to the requestor for resolution.

Verify that the TIN or module for the TO Account, which Assessment is to be moved is on the Master File. If not, reject to the requestor for input of TC 000 (Entity) or TC 013 (Year).

For BMF Accounts, prepare Form 514-B, Tax Transfer Schedule, to input TC 400 with a zero amount.

For IMF Accounts, use CC REQ 77 to input TC 971, with Action Code 045. This will automatically generate a TC 400 and the CP 96 Notice.

Update both modules using CC ACTON as action is taken.

Monitor for CP 96/296/396 Notice, which will generate upon posting of TC 400.

Prepare Form(s) 3413, Transcription List, using the transactions from the CP as indicated by requestor on Form 12810.

Number Form 3413 and prepare Form 813, Document Register, in accordance with local procedures.

Prepare Form 4028, if applicable, to remove count and amount from Controlling DLN on NMF SCCF.

Forward Forms 813, 3413 and 4028 to RACS for journalization and processing to ISRP.

Suspend the open case and monitor for posting.

Upon completion of all posting, update and close control bases.

Split Assessment Accounts such as Innocent Spouse, Bankruptcy, and Offer-In-Compromise (OIC), are processed to MFT 31 on the Individual Master File (IMF).

The requestor will input TC 971 with the appropriate action code to the MFT 30 module. This will establish the MFT 31 module for the Primary SSN within one cycle after TC 971 posts; two cycles for the Secondary SSN, as applicable.

The Action Codes, A/C, are as follows:

.

The following types of cases may be accepted by the Credit and Account Transfer Team:

Upon Receipt of 12810, Transfer Request, ensure that:

Open a control base on both MFT 30 and MFT 31.

Input TC 971, Action Code 045, via IDRS to the MFT 30 module to systemically post TC 400.

Monitor for CP 96 Notice, which will generate upon posting of TC 400.

Prepare Form(s) 3413, Transcription List, for MFT 31 using the transactions from the CP as indicated by requestor on Form 12810. The Credit & Account Transfers Team is not responsible for inputting TC's with closing codes. These codes should be input via IDRS using REQ 77 by the requestor after the Form 3413 (TC 370) has posted.

Number Form 3413 and prepare Form 813, Document Register, in accordance with local procedures.

Prepare Form 4028, if applicable, to remove count and amount from Controlling DLN on NMF SCCF.

Forward Forms 813, 3413 and 4028 to RACS for journalization and processing to ISRP for MFT 31.

Suspend the open case and monitor for posting to MFT 31.

Upon completion of all posting, update and close control bases.

Receive Form 12810 (Account Transfer Request Checklist) (Figure 3.17.243-44). The request generally comes from the Adjustment, Collection or Statute Team, and should indicate complete or partial account transfer, listing individual TC's to be transferred.

Verify that the module is in debit or zero balance. If not, reject to the requestor for resolution.

Before requesting a complete account transfer from MF to NMF via TC 400, the penalty and interest accruals must be cleared. Accrued interest and penalty must be posted to the module prior to the transfer. If more than one Assessment is still owing (TCs 150, 290, 300) the accruals must be split to indicate how much belongs to each account balance, if not reject back to the requestor. The requestor must input and monitor until posted.

Since the Automated Non-Master File (ANMF) system allows for only one 23C date per account, it is extremely important to ensure that the correct 23C date is identified for establishment on NMF if the account carries multiple Assessments with multiple 23C dates.

For Bankruptcy Transfers to NMF: Verify that the CSED (Collection Statute Expiration Date) is included on the request. If the account contains more than one Assessment, a CSED must be included for each 23C date. If possible, the account should be sent to MFT 31 instead of ANMF.

ANMF cannot be programmed to correctly compute penalty and interest in all instances. Some of the conditions are:

For BMF Accounts, prepare Form 514-B, Tax Transfer Schedule, to input TC 400 with a zero amount.

For IMF Accounts, use CC REQ 77 to input TC 971, with Action Code 45. This will automatically generate a TC 400 and the CP 96 Notice.

Update the Master File module using CC ACTON as action is taken.

Edit CP 96/296/396 (Figure 3.17.243-45) using the information on the Account Transfer-Out Transcript notice and Form 12810. Use appropriate Status Codes, Conversion and Reversal Transaction Codes to edit the CP notice. (Refer to Exhibit 3.17.243-8, 11, 12, & 13)

Number the CP notice and prepare Form 813, Document Register.

Forward CP notice and Form 813 to RACS for journalization and processing.

Suspend the open case and monitor for posting to ANMF.

Upon completion of all posting, request a NMF transcript, update and close your control base.

If an account is in danger of overflow status (too many transactions on the Master File), a Computer Paragraph (CP) 96 (IMF)or 296 (BMF) is generated without the input of a TC 400. This transcript is identified by a block number "999" and the word "Overflow" under the transcript title.

A programming change has been made to Master File to prevent overflows, so they should be very rare.

Assign a NMF DLN to Form 514-B and the CP Notice.

Prepare Form 813 and forward Part 1 to the RACS Team.

Route Form 514-B (parts 1 & 2) or CP Notice to the RACS Team and then the NMF Team.

The Account Transfer-In program is designed to transfer into the Master File a list of all transaction codes, dates, and amounts on a single record.

Accounts are transferred into the Master File on Form 3413, Transcription List.

All account transfers-in must contain either a debit or a zero balance. If the account is in credit balance, contact the requestor for resolution. A debit must be added before the transfer can be processed.

Do not enter any amount of over $99,999,999.99. The Master File limits each amount field to fewer than 11 positions. (IMF Only)

The following types of cases require re-transfer action:

Do not re-transfer an account if any of the following conditions are present:

The TC 400 will produce a CP 96 (IMF) or 296 (BMF), Account Transfer-Out Transcript Notice.

Figure 3.17.243-46

The CP 96/296/396 is then used to prepare Form 3413, Transcription List Account Transfer-In, to transfer the account back onto the Master File.

The following types of accounts require re-transfer on Form 3413 with TC 402 for the amount of the TC 400:

For NMF account re-transfers back to the same tax module, TC 402 (Figure 3.17.243-49) with the same date and amount as the TC 400 must be entered as the first transaction code (Section 01). Any other transactions which posted to NMF after the TC 400 will be added as secondary transaction codes. Any transaction that posted to Master File before the TC 400 should not be included.

Assign block numbers 850899 for re-transfers.

Figure 3.17.243-49

When all action is completed and posted correctly, close the case control on IDRS with Command Code ACTON.

File the transfer request and supporting data in the closed alpha file.

Notify the requestor that the action has been completed for account(s) transferred to NMF only.

When the IMF TC 400 and the MFT 31 accounts have posted after generating with TC 971, Action Code 45, make a folder for each block of work to be sent to the Files Section.

Put the CP Notice in the folder, with all background information attached. The TC 400 DLN is the controlling DLN on the Master File.

Write the DLN of the TC 400 block on the folder, i.e. XX-251XXX-888X. The julian date will always be the same as the julian date of the TC 971, Action Code 45.

Attach a Form 3210 to the front of the folders showing the DLN's of all the folders with the words "TC 400 Actions. Shelve Immediately."

Send the folders weekly to the Files Section, Cycle Control Unit.

If requests are made for the originating documents, refer them to the Files Section, and tell them that the TC 400 DLN is the controlling DLN. Returns should be re-filed behind this DLN when returned from the requestor.

Name Control of taxpayer must be present. Refer to IRM 3.13.23 or Document 7071, Name Control Job Aid (Figure 3.17.243-47) for Section 01 items.

Taxpayer Identification Number (TIN)

MFT Code must be present and must be compatible with the tax class in the DLN. See Exhibit 3.17.243-7

Tax period

Date of Transfer

Date of Assessment

Original Assessment Transaction Code

Original Assessment Transaction Amount

Transfer-in amount

Agreement Date. Enter the date.

TIN Type Enter "0" in the field to the right of the MFT code if the MFT is 58 or 78 and Element B is an SSN. In all other cases, leave blank.

Correspondence Received Date. Enter date if present.

Reference Number If reference number is present with Doc Code 51, select the case that applies: (See Exhibit 3.17.243-2)

Reference Number Amount Enter amount that pertains to the reference number.

Two Percent Interest Date Enter date if present.

Plan/Report Number For MFT 46, MFT 74, and MFT 76 only.

Figure 3.17.243-50

Beginning in section 02 of Form 3413, list consecutively, the transaction date, transaction code, and transaction amount until all fields have been filled or all the transactions have been entered. This should be done for each amount following the original Assessment in section 01.

Valid Transaction Codes for sections 02-19 are included in Exhibits 3.17.243-11, 3.17.243-12, and 3.17.243-13.

Some transaction codes are not valid on Form 3413 for a particular document code and Master File. Some of the reasons are:

When certain transaction codes are invalid for the document code, they must be converted to the equivalent valid code, see Exhibit 3.17.243-8.

Enter the dates, transaction codes, and amounts onto Form 3413 beginning with section 02.

These sections were designed to accommodate special appropriation credits which may be funded by Congress. Currently, the only credit covered by this code is for solar and wind energy. (Figure 3.17.243-51)

The valid transaction codes for each Master File and document code are:

Enter the data onto Form 3413.

Figure 3.17.243-51

These sections are for non-remittance "status" Transaction Codes and Interest to Dates. (Figure 3.17.243-52)

Figure 3.17.243-52

Left column of Sections 30-33: Enter the date of the status transaction code or interest to date. There MUST be an equal number of TC 340's in Section 02-19 and 30-33.

Middle column of Sections 30-33: Enter the valid status transaction codes. The valid codes for each Master File and Document Code are found in Exhibits 3.17.243-11, 3.17.243-12 and 3.17.243-13.

Right column of sections 30-33: Statute Extension Date or Assessment Date. The Statute Extension Date must be later than or the same as the status transaction date. Enter the date associated with transaction codes 550, 560, or 564. For all other transaction codes, this field should be blank.

If an invalid code is requested on the source document, indicate on the document going back to the requestor that the code is being dropped. If necessary, most of the codes can be input on IDRS after the Form 3413 has posted.

The program will accept up to 12 transactions.

These sections are used for reporting IRS abstract information for document code 51 only, when 15X, 29X, or 30X transaction codes are present.

Abstract information is valid and required for the following forms:

Enter the abstract numbers in the left column of Sections 36-39 and the amounts in the right column. (Figure 3.17.243-53)

Figure 3.17.243-53

There are two abstract numbers for Tax Motivated Transactions, 221 (Tax) and 222 (Interest). They are valid for all MFT codes except 15, 46, 77, and 78. If one is present, both must be. The TC must be 340 or 341.

The total of the abstract amounts excluding 221 and 222 should equal the net tax Assessment. The net tax Assessment is determined by adding the amounts associated with transaction codes 15X, 29X, and 30X.

The valid abstract numbers are:

Most errors in amount and abstract numbers can be resolved by examining the source documents. See IRM 3.17.41 for definitions of each abstract number. If errors occur frequently, contact the requestor or return the documents to the requestor for correction.

Elements A, B, and C contain wage information for withholding and Federal Insurance Contribution Act (FICA) tax returns, Forms 941, 943, 944, and 945. These fields are valid only for Document Code 51, Tax Class 1 records (Figure 3.17.243-54).

Figure 3.17.243-54

Please click here for the text description of the image.

Section 40 of Form 3413

Sort Form 3413 by tax class and type of transfer.

Assignment of the DLN.

Prepare Form 813 for each block.

Route pre-journalized blocks to the RACS Team for input.

Route copy 2 of Form 813 to the Data Conversion Operations for establishment on the Service Center Control File.

Route the blocked Forms 3413 with Form 813 (original) to the Batching Team for input to ISRP.

The requests for items on microfilm are received on Form 5248, Transfer Request, from different IRS offices within and outside of the Campus. There may be local procedures where the request information is stamped on the retention register transcript (Figure 3.17.243-55).

Figure 3.17.243-55

All requests must have retention register account records attached. (Figure 3.17.243-56) If not, return to requestor, explaining that an attachment is needed. The request must have the account on it that is to be transferred.

Figure 3.17.243-56

If the module is present on the accounts register already, return to requestor indicating a transfer is not necessary because the module is already present on the Master File account.

Modules on microfilm retention register may be transferred using Form 3413, Transcription List, (Account Transfer In), or an edited copy of the Retention Register or MFTRAZ transcript. IMF and BMF tax modules are now kept on the Master File substantially longer than they were prior to multi-level processing.

Upon receipt of the Form 5248, Transfer Request, with the Retention Register transcript, examine the transcript to determine what entity transactions are necessary. Initiators should have established the entity on IDRS before preparing Form 5248. Check IDRS to see if the module(s) requested on the Form 5248 are already present on the Master File. If so, annotate the Form 5248 and route the request back to the initiator. "If the account is on IMFOL or with an R or BMFOL with an O or an R, it may be reactivated with the use of IMFOL-B or BMFOL-B." Return to requestor.

If a request to re-establish an account involves an account removed after 1972, use IDRS to determine the entity status. When all tax modules have been moved to the Retention Register, the entity will remain on the Master File for 51 months after the last tax module was removed.

Check the TIN on each request on IDRS using Command Code ENMOD.

If BMF has no data available on IDRS, Master File research reveals activity in the account within the past 51 months, or if the name line is on IDRS already, no action should be taken.

If an account is requested, but there is no account on the computer tape at Martinsburg Computing Center (MCC), an RS904 will post on IDRS. Also, there are times when there is no record present on the retention register. In either case, input on IDRS to establish the account.

The collection statute expiration date is either 10 years from the due date or from the Assessment date. If the statute has expired on a particular account, a TC 608 (Statute Expiration Clearance) will be present on the account.

If there is a retention register request with an unpostable 197 on the account, input ENREQ to establish the name line.

Input the name control change on IDRS.

Refer to section 3.17.243.14.1 for specific instructions on preparing Form 3413.

Enter all transaction dates, codes, and amounts onto Form 3413.

Element I, Transfer-In Amount, is always zero for Retention Register Reactivations.

Elements A, B, C, and F of Section 40 and all of sections 36-39 must be blank.

At local option, the microfilm retention register transcript or MFTRAZ transcript may be used to directly reestablish an account on Master File, eliminating preparation of Form 3413. To use this alternate procedure effectively, carefully highlight legible transcripts and prepare transcription instructions incorporating the above information.

Once the entity is established, prepare the form to be used to reestablish the tax module. Form 3413 is needed for only a limited number of account reactivations. For BMF, no accounts were removed to retention in 1978 and 1979, so those accounts remained open for two additional years. The last Residual Master File (RMF) was produced in cycle 197901.

Assign a projected posting cycle, 3 weeks from the input date, and notate it on part one of Form 5248. Return part one of the Form 5248 to the requestor. Attach part two of the Form 5248 to the back of the Form 3413 and retain.

Assign the DLN on the transfer documents.

Check ENMOD for Mail filing Requirement (MFR). If 08, this indicates deceased taxpayer and must be changed using ENREQ or Form 3413 will not post.

Prepare Form 813.

Route documents to Quality Review, if they are reviewed in the local Campus.

In 1979, an IRAF purge file was created for inactive and erroneous accounts on the IRAF.

In 2006, all IRAF files were moved to Individual Master File (IMF). The Purge File was similar to the Retention Register for other files, except that the IRAF has no regular retirement criteria.

In BMF retention cycle 8201, there was a problem in the edit run with some 720 modules (MFT 03). Some TC 610's did not print on the retention tape. The module balance is shown as zero, however, if the debits and credits are balanced, the module would show a debit balance that is not valid for a doc code 52 transfer-in. If this situation occurs, request a copy of the most recent accounts register that was available before the module dropped to retention. Verify the TC 610 amount and transaction date. Add the missing date to the retention register and continue processing. Attach the hard copy of the accounts register to the retention register for information.

Prepare Form 514-B as a transmittal sheet for the NMF transcript.

Send the Form 514-B and transcript to the RACS Team. They will be returned after journaling.

Sort Forms 514-B by Campus.

Parts five and six of the Form 514-B should be stamped with the journal number and date.

Mail Parts one through four of the Form 514-B, two copies of the transcript and any other attachments to the receiving Campus.

On all cases prepare Form 3177, Notice of Action for entry on Master File, with TC 131 and route to CSCO on Form 3210 (Figure 3.17.243-58).

Figure 3.17.243-58

Part 2 of Form 514-B is returned from the receiving office. Pull part six of the Form 514-B out of the file and compare to the part two copy to ensure it is your transfer.

Prepare follow-up letter for transfers not acknowledged in 30 days from the transferee office.

Send the part two confirmed copy of Form 514-B to the RACS Team. It will be returned after journaling action.

Refer also to IRM 102.4.2.4, IDRS Operations handbook Input of Credit Transfers, if IDRS terminal input is to be used to effect the transfers. IDRS should be used whenever possible since IDRS transfers will retain cross-reference TIN, MFT, and tax period for microfilm research. In the event the taxpayer's module is not available for IDRS processing, proceed with the following instructions for preparation of the necessary documents.

To prevent BMF and IMF unpostables (Code 305 for BMF and 198 for IMF) use the bypass indicator if no freeze is necessary. To freeze the account, a TC 570 should be input as a secondary transaction code using the Credit Freeze Code to a TC 650, 660, 670, and 760 if the credit portion of the transfer is directed to a tax module in Master File Status 06 (BMF only), 10 or 12 and a secondary code is valid. If a refund is desired, input TC 571 or 572 in a subsequent cycle to release the freeze.

A TC 762 (Reversal of Substantiated Credit) should NEVER be input to the IMF to adjust a TC 766 amount when the DLN of the TC 766 contains an "08" Document Code (Rebate amount relative to tax years beginning in 1974). A TC 762 should NEVER be input to the IMF to adjust a TC 760 manually input relative to the rebate program unless it was originally in error or the liability has been adjusted.

All TC 760's manually input relative to the rebate program will reflect a Document Code of "51" , account transfer, but all TC 760's with a Document Code of "51" will not necessarily relate to the rebate program. Research of the transfer-in document file may be necessary to make this determination.

Care should be taken in transferring backup withholding credits which may be identified by Tax Class 5, Doc Code 97. Backup withholding credits should be posted to the entity which will file the Forms 1096, Annual Summary and Transmittal of US Information Returns, and the 1099 series information returns.

This section is meant to cover a wide range of debit-credit adjustments. Sort debit-credit adjustments as follows:

Form 2424, Account Adjustment Voucher, should be used for transfers from one account to another. It may be used between Master File and Non-Master File. Prepare in two parts (credit and debit) for any of the above situations.

Form 3809, Miscellaneous Adjustment Voucher, is used for non-revenue receipt adjustments.

In early 1989, the Excess Collection File (XSF) was automated. Form 8758, XSF Addition, is used exclusively for transfers into the 6800 Account, Excess Collections. The Form 8758's are processed in the Excess Collections Unit, and they are the only personnel with capabilities to apply money from the file. See Figure 3.17.243-59 for an example of a completed Form 8758. All entries known to the requestor of Form 8758 must be completed, Excess Collection money is Non-Revenue Receipts that are more than one year old. An exception is: true statue credits which net credit in Revenue Receipts, see IRM 3.17.10.3.2.1.1 .

Figure 3.17.243-59

General Explanation of Form 2424 follows.

Prepare Form 2424 as follows (Figure 3.17.243-60). Only original Form 2424's will be accepted by Accounting. Any faxed Form 2424's received in Accounting will be rejected back to the requestor.

Figure 3.17.243-60

Scan the document to ensure accuracy of items such as tax period, tax class, transaction code, and transaction date. Circle in brown all unshaded NMF X-Reference boxes (debit or credit) so they will not be transcribed by ISRP.

Route Form 2424 to the RACS Team for input.

Send the NMF documents for posting to the NMF Team. Route the Form 813 for removal of the document from the SCCF.

Send the Master File documents to Batching Team.

Input of Command Code ADD24 on IDRS will display DRT24 Format.

Input a TC 570 on the module where the credit is being transferred so that a refund will not be generated or the credit offset to a module with an outstanding balance. The freeze condition will stay on the account until a TC 571 is input or an Assessment is input which brings the module to zero balance.

A general explanation for Form 3809 follows.

Preparation of Form 3809 (Figure 3.17.243-61). The Form 3809 generally requires the same elements of data as Form 2424. See 3.17.243.17.3.

Input of Command Code ADD48 on IDRS will display DRT48 Format.

Forms 2424 and 3809 must be input through ISRP in separate blocks. All vouchers should be sub-sorted as follows:

Do not transfer subsidiary corporation prepayments to a parent corporation until a consolidated Form 1120, U.S. Corporation Income Tax Return, is filed. When such credits are transferred, the transfer and other related actions described below will be initiated and controlled by the Campus with which the consolidated return is filed.

Locate and verify credits claimed on line 32 of Form 1120.

Short period returns occur for several reasons:

These returns are received from rejects and controlled in the same manner as the consolidated corporation returns.

Procedures for researching and transferring credits and for releasing refunds are the same as for consolidated returns.

Forms 1120 and 1041 manual refunds are routed to Accounting when the 45 day interest free period is in jeopardy. The Credit and Accounts Transfer Team will request a transcript to verify the ES credits claimed on the return. If the credits are the same as claimed on the return, initiate Manual Refund procedures as prescribed in IRM 3.17.79.0 and IRM 21.4.4.