3.30.123. Processing Timeliness: Cycles, Criteria and Critical Dates

(1) The information referenced in this IRM provides major timeliness objectives for Area Offices (AO), Campuses and Computing Centers.

(1) The Director of Submission Processing is responsible for policy related to this IRM.

(1) The table lists commonly used acronyms and their definitions.

(1) Service Center Directors, Headquarter Branch Chiefs, and Headquarter Analysts do not have the authority to approve deviations from IRM procedures. Any request for an exception or deviation to an IRM procedure must be elevated through appropriate channels for executive approval. Ensuring other functional areas are not adversely affected by the change and it does not result in disparate treatment of taxpayers.

(2) Requests for an IRM deviation must be submitted in writing and signed by the Field Director, following instructions from IRM 1.11.2.2.4(3), When Procedures Deviate from the IRM. Any disclosure issues will be coordinated by the Program Owner. No deviations can begin until reviewed by the Program owner and approved at the Executive level.

(3) All Submission Processing (SP) requests must be submitted to the following SP Headquarter Analyst:

Sue Allen
Submission Processing IRM Coordinator
Coordination & Support Section
Program Management/Process Assurance Branch
Merri.S. Allen@irs.gov
(859) 320-3633

(1) PCD is set for processable tax returns received by specific dates, including timely, prior period, and delinquent tax returns.

(2) Determine processable receipts by using the following formula for each PCD:

• Function 110 (Receipts)

• Minus Function 920 (Rejects) closing inventory

• Minus Function 940 (Block Deletions) cumulative receipts

• Minus Function 960 (Program Deletions) cumulative production

Note: The following provides the data sources to be used in computing processable receipts and PCD accomplishment.

1. Function 110 cumulative volume for each counting period receipts is pulled from the Function Volume Report within the Production Information and Monitoring System (PIMS)

2. Function 940 cumulative receipts and Function 960 cumulative production volumes come from the Daily Production Report, PCC-22-40.

3. Function 920 closing inventory and Function 950 cumulative volumes come from the Balance Forward Listing, PCD-03-44.

(3) Returns that were received by the specified date that are in Error Resolution, Rejects, and Block Out of Balance (BOB) are included in the PCD computations.

(4) Program Completion will be considered accomplished when:

1. For 1040 series tax returns, the cumulative Good Tape production (Function 950) is equal to or greater than a given percentage of the number of processable tax returns received through the end of the counting period, so long as that Good Tape production is reached on or before the established PCD. See IRM 3.30.123.6.1.4, PCD Definition for Domestic (OTFP) IMF Tax Returns, and IRM 3.30.123.6.2.3, PCD Definition for Domestic (FP) IMF Tax Returns for specific definition of PCD.

Note: PCD accomplishment is measured corporately, however, each processing center is responsible for ensuring that they meet the PCD definition for their site, to ensure that the corporate PCD is met.

2. For all other returns/forms, the cumulative Good Tape production (Function 950) is equal to or greater than the total number (i.e., 100 percent) of processable tax returns received through the end of the counting period, unless a different direction is given under specific form type, so long as that Good Tape production is reached on or before the established PCD.

(5) For any monthly and fiscal year tax returns that do not have established PCDs, the processing time frames necessary to avoid paying overpayment interest on refund tax returns depend on the day of the week that the statutory due date falls and whether the tax return is Business Master File (BMF) or Individual Master File (IMF).

1. Saturday, Sunday, Monday, or Tuesday - BMF - three weeks after the first Wednesday following the statutory due date.

2. Wednesday, Thursday, or Friday - BMF - two weeks after the first Wednesday following the statutory due date.

3. Wednesday, Thursday, or Friday - IMF - four weeks after the first Wednesday following the statutory due date.

4. Saturday, Sunday, Monday, or Tuesday - IMF - five weeks after the first Wednesday following the statutory due date.

(6) For any monthly and fiscal year tax returns that do not have established PCDs, the processing time frames for non-refund tax returns will be one week later for IMF Other Than Full-Paid (OTFP) and two weeks later for BMF, unless otherwise specified.

(7) These requirements are monitored by SE:W:CAS:SP:PM:M.

(1) For any program completion or Enterprise Computing Center at Martinsburg (ECC-MTB) date or periodically scheduled input, output, shipping or completion date which falls on a holiday on which the campus does not work, the completion date must be considered as the last workday prior to the holiday.

(2) The date established by the Internal Revenue Code (IRC) as the prescribed due date by which a tax return must be filed or a payment made, is referred to as the normal or original due date, and never changes. For purposes of determining the ≡ ≡ ≡ ≡ ≡ ≡ ≡, the due date is NOT extended.

(3) When the due date of a tax return falls on Saturday, Sunday or legal holiday, the tax return is considered timely if postmarked by the next succeeding day after that date that is not a Saturday, Sunday, or legal holiday. Refer to IRC 7503 for more information.

(4) Patriot’s Day is a legal state holiday in Maine and Massachusetts, celebrated on the third Monday in April. If the due date of any tax return falls on Patriot’s Day, then the tax returns filed by taxpayers from one of those states will be considered timely filed if postmarked by the first day after that date that is not a Saturday, Sunday, or legal holiday. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ This is not to be confused with September 11, Patriot Day, which is not a legal holiday.

(5) Emancipation Day, April 16 is not a federal holiday, but under IRC 7503, legal holidays observed in the District of Columbia provide taxpayers nationwide additional time to file tax returns. If April 16 falls on a Saturday, the holiday will be celebrated on Friday, April 15, and tax returns will be considered timely filed if postmarked by Monday, April 18. If April 16 falls on Sunday, the holiday will be celebrated on Monday, April 17, and tax returns will be considered timely filed if postmarked by Tuesday, April 18. If April 16 falls on Monday, the holiday will be celebrated on Monday and tax returns will be considered timely filed if postmarked by Tuesday, April 17. This does not change the statutory due date at Master File, but tax form instructions and Pub 509, Tax Calendars will be revised to inform the public that they have extra time to file on the next succeeding day that is not a Saturday, Sunday, or legal holiday, as outlined in IRC 7503. Any time that the statutory due date falls on a Saturday, Sunday, or legal holiday, the postmark date on the envelope should be used to determine timely filing for all returns received after the statutory due date. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) Receipt and Control (R&C) will always stamp the Received Date as the actual date received in the campus. They will attach the envelope, or stamp "Postmark Date MM-DD-YYYY" (when there are multiple documents in one envelope) on all forms and documents as specified in IRM 3.10.72, Receiving, Extracting, and Sorting. It is the responsibility of the Tax Examiner to determine if a document was timely filed and adjust the Received Date stamped on the document accordingly.

(7) If additional information is needed, refer to IRC 7503, IRM 3.10.72, Receiving, Extracting, and Sorting, IRM 3.8.44, Campus Deposit Activity, and IRM 20.2.5, Interest on Underpayments.

(1) Computer Processing Customer Service Agreements (CSA), or Service Level Agreements (SLA) are to be contracted between the Chief Information Systems Division or the responsible Operations Branch Chief and the responsible user designee (functional office of the campus, Area Office (AO), Automated Collection System (ACS) Call Site, National Headquarters, Enterprise Computing Center at Martinsburg, Enterprise Computing Center at Memphis). The agreements will identify campus or ACS processing, and specify when the specific processes are to be completed timely and correctly. Planning procedures should be made to set time periods for reviewing and changing report output distribution for yearly program changes. A Unified Work Request (UWR) will be written by the campus at least one year in advance to request applicable changes.

(2) The CSA or SLA will include the user's responsibility to notify the Information Systems Division when a significant change in processing conditions occur such as an increase or decrease in volumes.

(3) These requirements can be found by referring to IRM 2.7, Information Technology (IT) Operations, owned by OS:CTO:EO:CR:CP.

(1) To ensure PCDs can be accomplished, taxpayers are being treated fairly, systems are running efficiently, inventories are not becoming unmanageable, and aged inventories are deemed acceptable, inventories and aged criteria are set for many systems and databases within Submission Processing.

(2) Each IRS Submission Processing Center Field Director must monitor and assess the ability of their staff to achieve and maintain inventory at levels sufficient to meet PCDs as well as to meet established inventory and aged criteria.

(3) The Submission Processing databases with established inventory and aged criteria are:

• Error Resolution System (ERS)

• Rejects (ERS Suspense)

• Rejects (SCRS Paper Registers)

• Unpostables

• Block Out of Balance (BOB)

• Entity

• Service Center Control File (SCCF)

• Dishonored Check File (DCF)

• Excess Collection File (XSF)

• Unidentified Remittance (URF)

(4) The requirements for reporting these inventories for the Submission Processing Miscellaneous Inventory Report can be found by referring to IRM 3.30.124, Campus Monitoring Reports, owned by SE:W:CAS:SP:PM:M.

(1) The extended cycle for depositing receipts for the April peak completion date is determined by Wage and Investment (WI) Operating Division and sent to the Campuses via memorandum.

(2) During the following mini-peaks, extended cycles must not exceed five business days. However, the deposit cycle may be extended to a maximum of two workdays.

1. Form 1040, U.S. Individual Income Tax Return, during the October period;

2. Form 1120, U.S. Corporation Income Tax Return, during the March period;

3. Form 720, Quarterly Federal Excise Tax Return, during the February, March, May, August, and November periods;

4. During the January 15 and September 15 periods, when large volumes of mail are received.

(3) A deposit cycle is a 24-hour time limit authorized to accomplish the deposit of all remittances received each day. The deposit cycle may be extended to a maximum of three workdays during the January, April, July and October 31 periods, when business returns are received.

(4) During the above-mentioned peak periods, multiple daily deposit pickups should normally be utilized in order to continue to deposit the largest amount of money in the shortest time frame. Submission Processing Centers will usually schedule two deposit pickups during peaks, taking into consideration prior year receipts and production standards balanced with approved projected changes (e.g., consolidation issues, transshipping, increase in e-filed tax returns, changes in Lockbox volume, etc.).

(5) These requirements can be found by referring to IRM 3.8.44, Campus Deposit Activity, owned by SE:W:CAS:SP:PPB:MMDC.

(1) The Service is committed to ensuring a 24-hour deposit standard. As we move toward attaining that goal through improved technology, it is of the utmost importance to deposit the largest amount of money in the shortest possible time frame in order to maintain good cash management practices. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved. Remittances of $100 million or more must be deposited on the day of receipt.

1. All remittances of $100,000.00 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.

2. All remittances of $50,000.00 and up to $99,999.99 must be deposited by the next business day (excluding Saturdays and Sundays). During peak periods identified above in IRM 3.30.123.3.1 (1), Peak Deposit Cycles, all attempts must be made to deposit these items the same day of extraction or no later than the next business day.

(2) These requirements and additional information can be found by referring to IRM 3.8.44, Campus Deposit Activity, owned by SE:W:CAS:SP:PPB:MMDC and IRM 3.8.45, Manual Deposit Process, owned by SE:W:CAS:SP:ATP:SCAD.

(1) All remittances received must be forwarded to the teller function on the day of receipt or no later than the following business day. The teller will prepare payments for shipment to the campus by the next business day. Tax payments of $100,000 or more will be deposited immediately. Remittances transshipped to Submission Processing Centers must be within the time frames specified above, see IRM 5.1.2, Field Collection Procedures - Remittances, Form 809, and Designated Payments for specific instructions. Collection Support Function personnel will be responsible for monitoring customer functions to ensure the deposit cycle is consistently met and the campus will issue and track Form 809, Receipt for Payment of Taxes.

(2) Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day.

(3) To ensure accountability for payment received in a Field Taxpayer Assistance Center (TAC), all Form 809 receipted payments (cash and non-cash), and all other remittances and related tax returns must be recorded on Form 795, Daily Report of Collection Activity. The Form 795 will be prepared by the employee who received the payments.

(4) Use a separate Form 795 to transmit daily remittances and tax returns for each designated Submission Processing Center. Form 3210, Document Transmittal, may be used to transmit tax returns without remittances.

(5) Keep the Form 3210 with the RS-PCC and non-remittance documents so that Batching will recognize whether they should batch as with remittance. Do not remove them when extracting contents of the package.

(6) The Area Office Case Processing Support is responsible for the processing operations in direct support of field operations. This includes the receipt and transfer of remittances and tax returns via overnight traceable mail, as well as the analysis and perfection of IDRS input.

(7) If additional information is needed, see IRM 3.30.123.20.1, Shipment of Returns/Documents and/or refer to IRM 21.3.4, Field Assistance.

(1) The FTD paper processing of Form 8109 was made obsolete effective 12/31/2010. The FTD Point of Contact (POC) information can be found by referring to IRM 3.17.243, Miscellaneous Accounting. FTDs are processed via Electronic Federal Tax Payment System (EFTPS). These requirements and additional information can be found by referring to IRM 3.17.277, Electronic Payments.

(1) First read payment tracers will be processed within a maximum of 45 calendar days from IRS received date.

(2) When absolute proof of payment has been received and the taxpayer will have an overpayment, the Hardcore Payment Tracer Function (HPTF) will complete all research within 10 workdays before allowing a tentative substantiated credit, even if preliminary research has not been completed.

(3) HPTF will allow a substantiated credit within 120 calendar days of receipt in HPTF when it is determined that documentation needed to locate the missing payment has been destroyed or cannot be located.

(4) The requirements for Hardcore Payment Tracers can be found by referring to IRM 3.17.5, Hardcore Payment Tracers, owned by SE:W:CAS:SP:ATP:SCAD.

(1) The following chart provides the file identities. These files are sent from ECC-MTB to Enterprise Computing Center-Detroit (ECC-DET). Variable "nn" is the campus code.

(2) The following chart provides the file identities. These files are sent from the campuses to ECC-DET. Variable "nn" is the campus code.

(3) A copy of the Non-Master File (NMF) Analysis of Revenue Receipts Report, generated after the close of the accounting month, must be submitted to the National Headquarters no later than the sixth workday of the following month.

(4) Express mail the report to Headquarters to:

Internal Revenue Service
Attn: OS:CFO:FM:RA
K 6100
1111 Constitution Ave. NW
Washington, DC 20224

(5) A copy of the Loss/Shortage Report must be mailed to:

Internal Revenue Service
Attention: Losses and Shortages Analyst
5000 Ellin Road
C5-111
Lanham, MD 20706

(6) The requirements are owned by OS:CFO:R:R.

(1) Form 12810Account Transfer Request Checklist, Form 2424Account Adjustment Voucher, and Form 3809Miscellaneous Adjustment Voucher received in the Accounting Operation will be processed within a six (6) day time frame.

(2) Review the document to ensure it has been completed correctly.

(3) Any requests being rejected must be sent back to the originator under cover of a Form 3210Document Transmittal.

(4) See IRM 3.17.21, Credit and Account Transfers for additional processing instructions.

(1) Form 2859, Request for Quick or Prompt Assessment requests received will be processed within five (5) business days from the date of receipt unless a specific 23C date has been requested.

(2) When a Form 2859 is received in Accounting, the receiving office will review the manual assessment for completeness and verify that the Assessment Statute Expiration Date (ASED) has not expired.

(3) Whenever you receive a request that needs to be rejected you must:

• First contact the requestor, via telephone

• Advise the requestor as to why the case is being rejected

• Subsequently fax the request back to the originator with the reason for the rejection notated on the Form 3210

  Note: Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy for faxing guidance.

(4) See IRM 3.17.244, Accounting and Data Control - Manual Assessments for additional processing instructions.

(1) All Form 12857 received must be processed with in five (5) business days.

(2) Review the Form 12857 to ensure it is completed correctly.

(3) Once the decision to process the Form 12857 is made, the receiving campus must acknowledge receipt of the form. The Form 3210 must be signed and returned to the originator within two (2) business days by fax or inter-office mail.

(4) See IRM 3.17.243, Accounting and Data Control, Miscellaneous Accounting for additional processing instructions.

(1) It is essential to produce the Deposit Ticket Totals report on a timely basis to coincide with the bank’s deposit pickup activity. During peak processing there may be two deposit pickups. The RRPS operation and the Operations Branch will jointly coordinate the required time frames to enable each Submission Processing Center to meet its prescribed time for the deposit pickup.

(2) Output consists of:

• ISRP Remit Recap Tape

• ISRP Master Control Record (MCR) tape

• Tax Class Total Listing

• Pre-Deposit Corr/Mismatch List

• General Ledger Account No. List

• Remittance Recap

• Pre-Mainline Corr/Mismatch List

(3) The RRPS requirements for ISRP can be found by referring to IRM 3.24.133, Residual Remittance Processing System, owned by SE:W:CAS:SP:PPB:MMDC.

(1) A Lockbox is a designated financial institution that acts on behalf of the IRS for processing tax payments. The Lockbox will process the voucher and payments then credit the amount to Treasury’s deposit account. The data files associated with these payments will be transmitted via the Lockbox Electronic Network to the IRS. These files include: XML data file (LB0516), TAR image file (LB0515), RPS0103, RPS0505, RPS0523, RPS9701 and the LBX0501 RRACS file.

(2) The Lockbox will forward daily, via courier or Private Delivery Service (PDS), all the work processed during the previous day's activity. A Lockbox Document Transmittal (LDT) will list the contents of the package, which may include:

• Tax Returns (current, prior, delinquent, Form 1040-X, etc.)

• Unprocessable Checks

• Taxpayer Correspondence

(3) The Submission Processing Center has primary responsibility for the following:

1. Monitor and ensure the timeliness of deposits and adjustments, via Electronic Check Processing (ECP).

2. Review the Deposit Ticket/Debit Voucher Listing in Accounting to ensure the daily transfer of funds from the Lockbox to Treasury was completed timely.

3. Ensure the Lockbox Daily Activity Report is sent to Headquarters.

4. Submit the following reports to Headquarters:

(4) The requirements for Lockbox processing are owned by SE:W:CAS:SP:ATP:LP.

(1) Definition- For any selected ending date for an individual campus - starting with the cumulative production (Good Tape) volume for a single Program Number, the operating number of days in cycle is the number of non-holiday, Monday through Friday days ago the cumulative receipts for the calendar year for that Program Number at that campus most closely approximated the total number of tax returns that went to Good Tape for the calendar year.

(2) Cumulative receipt volumes can be derived from data available in the Pipeline Inventory Monitoring System (PIMS) Function Volume Report (for Function 110). Good Tape volumes (Function 950) are available from the Balance Forward Listing (PCD 03-44).

(1) Definition- For any selected ending date for an individual campus - starting with the cumulative production (Systems Operations - Function 610) volume for a single Program Number, the BBTS Accomplished Cycle is the number of non-holiday, Monday through Friday days ago, the cumulative receipts for the calendar year for that Program Number at that campus most closely approximated the total number of tax returns that had been released from Function 610 for the calendar year.

(2) Cumulative Receipt volumes can be derived from data available in the Pipeline Inventory Monitoring System (PIMS) Function Volume Report (for Function 110). Cumulative Production volumes for (Function 610) are available from the Daily Production Report (PCC 22-40).

(1) Definition- A period of time during which all GMF processing outputs to Tape Editing Process (TEP) will subsequently be worked together during the "weekly" processing at the Enterprise Computing Center-Martinsburg (ECC-MTB).

(2) As a means of shorthand, the GMF Campus Production Cycle for a particular week is expressed by a six-digit code; the first four digits indicate the year, and the last two digits are the week in the year.

(3) Normally this describes the TEP outputs from Thursday night's GMF processing through Wednesday night's GMF processing. The results for this period would be sent to ECC-MTB on Friday through Thursday.

(1) Definition- The week the tax return or other transaction posted to the master file.

(2) A period of time during which all GMF processing inputs from TEP received from the campus locations are processing at ECC-MTB.

(3) The ECC-MTB Posting Cycle for a particular week is expressed by a six-digit code; the first four digits indicate the year, and the last two digits are the week in the year.

(4) The cycle number used as the GMF Campus Production Cycle for one week will be the same cycle number used as the ECC-MTB Posting Cycles when posting occurs. The cycle number, then, describes the same information being processed.

(1) Definition- A cycle for which coordinated procedures have been established between Enterprise Computing Center-Martinsburg (ECC-MTB) and the Bureau of the Fiscal Service (BFS) to accelerate the issuance of refunds for 1041 series and 1120 series tax returns only.

(2) The result is that any refund 1041 series and 1120 series tax returns that are cleared to Good Tape at the Submission Processing Center, will receive accelerated processing at ECC-MTB in an effort to reduce refund interest paid by the IRS.

(3) Accelerated Cycles apply to all campus locations and are negotiated nationally.

(4) As required by the accelerated refund process, no systemic intercepts IDRS Command Code (NOREF) or manual code (STDDS) may be requested for any accelerated refund cycle. The last day for input of manual refunds is two workdays prior to the check/mail date. Local coordination with the Hyattsville Regional Operating Center (HROC) must be established to ensure the manual refund Electronic Data Transmission (EDT) is sent from the campuses timely. Sufficient time must be allowed for HROC to process the manual refund tapes to meet the applicable check issuance date. Each campus should contact HROC to confirm their latest manual refund schedule acceptance.

(5) Accelerating Cycles will help achieve significant savings by providing an opportunity to eliminate interest on refunds that have been delayed in the processing stream. The PCD is not extended by the availability of the interest-free cycle. During the Accelerated Cycle, emphasis should be placed on reducing the Rejects and GUF inventory of refund tax returns.

(1) Implementation of CADE2 resulted in the change to the campus cycle and accelerating master file processing to Thursdays, an extended cycle can no longer be requested.

(1) Definition- ECC-MTB Posting Cycles during which MASTER FILE postings do not occur.

(2) No data is lost. The delay in posting is solely related to start-up for the yearly changes to the Master Files.

(3) For BMF, there are two dead cycles each year. For 2024, they are ECC-MTB Posting Cycles 202401 and 202402. BMF transactions that are sent from the campus locations during GMF Campus Production Cycles 202401, 202402, and 202403 will attempt to post to the BMF during ECC-MTB Posting Cycle 202403.

(4) For IMF, there are three dead cycles each year. For 2024, they are ECC-MTB Posting Cycles 202401, 202402, and 202403. IMF transactions that are sent from the campus locations during GMF Campus Production Cycles 202401, 202402, 202403, and 202404 will attempt to post to the IMF during ECC-MTB Posting Cycle 202404.

(5) Most campus processing can continue during the dead cycles. Just as with Accelerated Cycles, the majority of the impact is on Master File processing at ECC-MTB.

(1) The cycles listed under the specific form under the particular Master File section (e.g., IMF, BMF, Information Returns Program (IRP) etc.,) in this IRM specifies the maximum operating number of days in cycle in workdays for documents and tax returns. Area Office (AO) and campus operations must be planned so that these cycle times will not be exceeded. These are maximum cycles and should be shortened whenever it is practical to do so.

(2) To monitor current overall cycle length for a program, find the date on which the cumulative actual receipt volume most closely approximated the cumulative volume for (Function 950) and count the number of Monday through Friday days (excluding holidays), including Functions 110 and 950.

(1) IMF processing will be daily except on weekends. Some transactions post to IMF on a daily basis as opposed to during the weekly cycle.

(2) IMF Cycle Date is a daily cycle designated by an eight-digit number indicating the year, the two-digit cycle number and the two digit number indicating the day of the week (YYYYWWDD). The following values for DD are defined:

1. 01 = Friday

2. 02 = Monday

3. 03 = Tuesday

4. 04 = Wednesday

5. 05 = Thursday

(3) Elongated Day is created when two (or more) days of IMF daily input are processed in a single IMF daily day. This usually occurs due to scheduled non-business days, such as federal holidays, and dead cycles. In those situations, the IMF Posting Date will be the last or latest date in the Elongated Day.

1. Any holiday input will be combined with the following business day and the posting date will be the business day after the holiday, unless IMF processing problems occur.

(4) An IMF Deferred Day occurs when IMF has a scheduled processing day, but does not process. There will be scheduled deferred days to allow the IMF to reanalyze the accounts to mark as daily or weekly. Unscheduled deferred days may also occur when an IMF programming problem has been identified, but cannot be corrected without impacting IDRS availability. For both scheduled and unscheduled deferred days, the daily input will be combined with the next processing day's input and will reflect the posting date of the actual IMF processing day.

(5) IMF Refund Payment Date -The IMF Refund Payment Date will be computed by IMF for both Direct Deposit and Paper Check refunds and will be listed on the refund transaction TC 846 in fields:

• "RFND-PAY-DATE" on IMFOL, format MMDDYYYY

• "RFND-PYMT-DT" on TXMOD, format YYYYMMDD

(6) These requirements are owned by OS:CTO:EO:OS:PC.

(1) Cases being held in suspense pending taxpayer response to Service correspondence are to be purged 10 calendar days after the suspense period ends. The suspense period is the time the taxpayer has been allowed to answer, generally 30 calendar days for domestic and an additional 30 days for taxpayers residing overseas.

(2) The 10-day purge date can vary, refer to IRM 3.13.62, Media Transport and Control, owned by SE:W:CAS:SP:PPB:MMDC.

(1) The Annual Business Plan includes, as Corporate Critical Success Factor, Action 61/Policy Statement P-21-3, to improve the quality and timeliness of taxpayer correspondence.

(2) RRA 98 Section 1102(c) modified Action 61/Policy Statement P-21-3. RRA 98 Section 1102(c) requires a final response to the taxpayer to be initiated by the 30th day from the earliest IRS received date.

(3) For specific instructions for handling taxpayer correspondence refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, or refer to Part 3: Submission Processing, for a specific form.

(4) Letters addressed to outside sources must reference the date of the incoming letter or inquiry and fully explain the action taken, even if the action taken was exactly what the addressee requested.

(5) If during a taxpayer contact it appears that the taxpayer is experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should, and you can't resolve the taxpayer's issue the same day, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), and refer the taxpayer to Taxpayer Advocate Service (TAS). Refer to IRM 13.1.7.2, Taxpayer Advocate Services (TAS) Case Criteria, IRM 21.1.3, Operational Guidelines Overview. See IRM 3.30.123.5.9, TAS Criteria.

(6) All final responses (quality responses) must be initiated within 30 calendar days of the earliest "IRS Received" date. However, every effort should be made to provide quality responses in less time.

1. A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer’s issues, requests additional information from the taxpayer, or notifies the taxpayer we have requested information from outside IRS.

2. A final response is timely when initiated within 30 calendar days of the IRS received date.

3. When a final response cannot be initiated within the 30 calendar days, an interim response will be initiated by the 30th calendar day from the IRS received date. Generally, when a case is routed to another IRS office for resolution, send the Letter 86C, annotate on the case that Letter 86C was sent and the date it was initiated. Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, for exceptions.

Exception: Letter 86C is not sent when a case is routed to another building within a campus. An interim letter may not be sent for suspended tax returns in pipeline. If no taxpayer response is received, the tax return will be processed with Taxpayer Notice Code(s) (TPNC) explaining the action taken and how to file an amended tax return and provide the necessary schedule/form or pertinent data.

(7) Subsequent interim letters will be issued if the targeted final response date is not met. Interim letters must:

1. Identify the reason the final response is delayed, and;

2. Specify when the final response will be mailed, and;

3. Include the name, telephone number, and organizational code symbols for reference purposes as a contact point.

Note: Where feasible, the contact point should be someone familiar with the issues.

(8) These guidelines do not supersede the statutory 20 workday time frame to respond to Freedom of Information Act (FOIA) inquiries and 10 workdays for Privacy Act (PA) inquiries. The 20 or 10 workdays do not include Saturday, Sunday, or Legal Holidays. Refer to IRM 11.3.13, Freedom of Information Act and IRM 10.5.6, Privacy and Information Protection, Privacy Act. The guidelines in IRM 11.3.1, Disclosure of Official Information, are applicable to all IRS functions, unless the Senior Deputy Commissioner has approved a deviation in writing.

1. All FOIA and PA requests are to be sent via overnight mail to:

(9) Certain types of inquiries (e.g., Congressional, Taxpayer Advocate Service cases, Bankruptcy, Underreporter Statutory Notice of Deficiency responses) have guidelines which necessitate a response time of less than 30 calendar days for the issuance of a final response. The guidelines in IRM 1.10.1, IRS Correspondence Manual, do not supersede time frames for such special types of inquiries, when said time frames are mandated by law, regulation, or policy.

(10) The IRS received date for IDRS control will be determined as follows:

1. All taxpayer inquiries, regardless of where initially received or subsequently routed (e.g., AO, Unpostables, Referrals, Underreporter, Statute, Collection, Examination, etc.), must be controlled with the earliest IRS received date.

2. If the taxpayer initiated correspondence is returned to the taxpayer, the case is closed. If that same taxpayer initiated correspondence is resubmitted to the IRS, the case is then reopened and ages from the date the resubmitted correspondence is received. For taxpayer inquiries on previously closed cases, the date to be used as the IRS received date is the date the new inquiry is received by IRS.

3. All computer-generated Master File cases (CP 29/ CP 190), (CP 36/ CP 193, NMRG, etc.,) will age from the 23C date on the notice or transcript less 14 calendar days. An interim acknowledgment letter is not required, in addition. All AMRH transcripts age from the 23C date of the Master File extract minus seven calendar days. This works out to the first Monday date after the Master File extract.

4. Cases which are not taxpayer initiated that are referred to Accounts Management Paper function from Notice Review, Unpostables, Collection (including Area Office Collection), and Accounting (AMRH Transcripts) should be controlled using an IRS received date reflecting the date the case was received in Accounts Management and age from that date.

5. Any case closed by Unpostables with URC 2 will open a control base on IDRS to the employee who input the original transaction or designated Area Office. The IRS received date for these cases will be the correspondence date in the DP Adjustment record or the GUF 15 closing date if no correspondence date is in the record.

(11) Accounts Management Paper function cases initiated by taxpayers (e.g., Claims for Refund) will be processed in a maximum of 45 calendar days and internally generated adjustment cases will be processed in a maximum of the calendar days referenced in Document 6209 IRS Processing Codes and Information. If a case requires any of the following actions, it can be placed in IDRS status "Other" until the requested material is received. If the case cannot be closed within three workdays after the receipt of the requested material, the IDRS status must be changed to "Assigned."

1. Taxpayer contact or contact with the taxpayer’s authorized representative - If the IRS request is not received within 40 calendar days (30 calendar days indicated in the letter to the taxpayer and 10 calendar days purge time), except for overseas taxpayers who have a 70-calendar day purge time, and the case cannot be resolved without this information, the case will be rejected as a no reply case.

2. Contact with the following: Regional Finance Center, Social Security Administration, State agencies, and other campuses.

3. Cases pending manual reactivation of retention register accounts.

4. Processing delays affecting Non-Master File (NMF) tax returns and unsettled master file tax returns and transactions.

(12) Background status is to be used only for cases that are closed but are being monitored for unique posting situations and Tentative Carryback (TCB) post refund review, or non-tax related cases such as request for copies of previously filed tax returns.

(13) Taxpayer initiated cases/correspondence and internally/computer generated cases/correspondence will both begin to age on the IRS received date.

1. The received date on internally/computer generated cases will be the date on the source document. However, if the IRS received date is not on the source document, or it is not identifiable, the received date will be the date the source document is discovered.

2. Cases from Notice Review will begin to age from the notice date, (23C date).

Exception: During peak processing, campuses may exceed the inventory aged guidelines of 45 calendar days. However, during that time management should ensure that notice inventory is worked on a First In First Out (FIFO) basis, to reduce/eliminate overage.

3. Post-allowance review of TCB applications is not considered taxpayer generated correspondence. Post-allowance cases should be controlled from the current received date. This date should not exceed March 31 of the succeeding year.

(14) All cases will become overage on the 45th calendar day after the IRS received date, except for the following:

1. Internally/computer generated cases (CP) will age 75 calendar days from the IRS received date, this will include CP 174 and CP 175;

2. International Taxpayer Initiated Adjustment Cases and International Internal/CP will age 90 calendar days from the IRS received date, this includes CP 874, CP 875 and other Spanish and non-Spanish CPs generated on International Accounts (FLC 20, 21, 60 and 78);

3. See the specific IRM for each type of case for other exceptions to the above aging criteria.

(15) Campus managers will develop follow-up procedures to ensure IDRS case status conforms with the above guidelines. In addition, the following objectives must be met:

1. Timely control closure of all taxpayer-generated correspondence or interim letter thereof.

2. Overage inventory must not exceed 15 percent of the total inventory regardless of its workability.

   Exception: For RAIVS criteria see IRM 3.30.123.5.10, Requests for Photocopy or Transcripts of Tax Returns, IRM 3.30.123.5.11, Revenue and Income Verification Services (RAIVS) Photocopy, and IRM 3.30.123.10.22, Tax Exempt Government Entities (TEGE) Photocopy.

3. Overage Accounts Receivable Inventory of cases over $25,000 must not exceed 15 percent of the total over $25,000 Accounts Receivable Inventory in Accounts Management/Correspondence.

4. These requirements apply to all taxpayer generated correspondence not only physically located and controlled in Accounts Management Paper function, but also work physically located in other campus organizations.

(16) These requirements are owned by SE:W:CAS:AM:PPG:A and SE:W:CAS:AM:PPG:B.

(1) The Notice Review Processing System (NRPS) selects BMF Refund Transcripts and IMF/BMF computer paragraph (CP) notices meeting specific criteria. These selected notices are reviewed using the OLNR application prior to issuance to the taxpayer. Any errors discovered on the IDRS account and / or notice are corrected by Notice Review and the notice is retyped, labeled, voided or printed accordingly.

(2) Notice Review cases should be prioritized to review refund notices prior to the Thursday (for IMF) (see note) and Thursday 4 PM ET of the following cycle week (for BMF) cutoff for input of command code NOREF.

(3) Correct and mail notices timely to minimize negative impact to the taxpayer. For Notice Review, timely means ALL of the following:

1. Closeout notice cycle on or before the Monday morning preceding the notice date.

2. Complete ALL adjustments affecting refunds within the current OLNR cycle. Adjustments can be completed in cycle with a posting delay code, if needed.

   Note: If an IMF adjustment is input within the guidelines for using TC 570, the adjustment can be input without a posting delay code. When using the TC 570, IMF will recompute the refund amount on the day the systemic refund freeze is set to expire and issue the remaining balance. When using NOREFP, IMF will process the request, automatically establish a control base and prevent the refund transaction from being sent to FMS for refund issuance. The account balance will not recompute until one cycle after the input of the NOREFP.

3. Input adjustment actions on ALL other cases by the notice 23C date.

(4) Notice Review should schedule and staff to work 100 percent of the notices selected for review.

(5) IMF Notice Review timeliness will be considered met if 100 percent of the sample is completed by Saturday 2 AM Eastern time. BMF Notice Review goal is 100 percent review. If 100 percent cannot be met, notice review prioritization should be followed, refer to IRM 3.14.1, IMF Notice Review and IRM 3.14.2, BMF Notice Review.

(6) These requirements are owned by SE:W:CAS:SP:SPB:PPS.

(1) To ensure that we attain the objectives of improving taxpayer relations and increasing the efficiency of our internal operations, it is necessary that we prevent needless and inappropriate notices and Taxpayer Delinquent Account/Taxpayer Delinquency Investigation (TDA/TDl) from being issued. The relatively short period between increasingly severe notices and TDA/TDI issuance makes prompt action imperative when processing taxpayer responses. Work that requires an action prior to the IDRS weekend batch processing should be identified as "Critical" and if it is not possible to complete the action prior to the end of the week, a delay will be input to suppress the issuance of the notice or TDA/TDI for the number of cycles required to complete the action. The STAUP should be input if the action cannot be completed by 16 cycles after the tax return due date or extended due date.

(2) Any data input by the 2nd Friday following the date on the notice will be accounted for in the next scheduled notice or TDA printing if that module has not been accelerated to TDA status.

(3) Routine CP 515, First Notice-Return Delinquency, all notices are dated on the Monday following the Saturday of the issuance cycle.

(4) The last date to input to IDRS to prevent subsequent notices is the Friday before the notice cycle.

(5) Routine IMF notices have Eight cycles before issuance of second (final) notice, CP 518.

(6) Routine BMF notices have Ten cycles before issuance of second (final) notice, CP 518.

(7) Priority Code "B" delinquencies (BMF only) receive only one notice, CP 259. IMF Priority Code "B" cases will receive two notices, CP 59 (refer to NOTE in (3) above) and CP 516 or CP 517.

(8) Routine EPMF Return Delinquency Notices -CP 403 and CP 406.

1. Routine EPMF first notices have 15 weeks before issuance of the second notice.

2. Only two notices are issued.

3. There are 15 weeks between issuance of the final notice and generation of TDI.

4. If the notice reply cannot be worked before issuance of the second notice, a delay must be input using CC ASGNB.

(9) Critical dates appear on IDRS balance due and Return Delinquency Notices and should be used in determining the above deadlines.

(10) The IDRS Notice Return Delinquency Issuance Schedule is disseminated to the field and will be updated as changes occur.

(11) IMF taxpayers who fail to report or underreport interest, dividend, or patronage dividend income must receive at least four notices over a period of at least 210 calendar days before backup withholding (BWH) is implemented. The regular balance due notices are considered in this notice count as are regular return delinquency notices.

1. Taxpayer responses received before the taxpayer is subjected to BWH (during the regular balance due/return delinquency notice routine) which warrant a delay in next notice/TDA/TDI issuance will be suspended routinely (i.e., "STAUP"/"TDIAD", respectively).

2. BWH taxpayers who receive less than three of the above referenced notices will receive supplemental BWH notices (CP 538 on balance due and CP 540 on return delinquency taxpayers). If potential status taxpayer response is received after issuance of CP 538 or CP 540 which warrants a delay in subjecting the taxpayer to BWH, a manual indicator must be requested on Form 4442, Inquiry Referral. Form 4442 is processed by two centralized sites at Kansas City Compliance Services Collection Operation (CSCO) for Wage and Investment Business Operating Division (WI BOD) and Philadelphia CSCO for Small Business/Self Employment (SB/SE) BOD. For additional information, refer to IRM 5.19.3, Backup Withholding Program.

3. All taxpayers who have not satisfied the Backup Withholding (BWH) condition will receive a final BWH notice (CP 539 on balance due and CP 541 on return delinquency taxpayers) advising them they are subject to BWH. Simultaneously a CP 543 is issued to payers advising them to start BWH. Once ECC-MTB monthly BWH analysis to generate the final BWH notices begins, a stop can only be requested via a manual indicator on Form 4442. These subject status stops will only be initiated when the taxpayer meets the criteria in IRM 5.19.3, Backup Withholding Program.

4. ECC-MTB monthly analysis to generate the final BWH notices begins no earlier than 210 calendar days after the first BWH related notice, and no earlier than seven weeks after issuance of the third routing IMF balance due BWH related notice, or the third routine IMF return delinquency notice is issued, or the issuance of CP 538 or CP 540.

(1) The BMF and IMF Assessment date (23C date) and the first notice date is Monday of the third week following Master File posting. All BMF and IMF settlement notices, taxpayer inquiry letters (non-IDRS), and Sample Notices are to be scheduled within normal priorities to ensure complete printing, review, release, and mail-out by the close of business on the Friday preceding the 23C date.

(2) When the BMF and IMF tax return due date falls on Friday that is a holiday or on Saturday or on Sunday immediately preceding the 23C date, balance due settlement notices (non-IDRS) will be mailed by the close of business on the 23C date instead of the preceding Friday.

(3) Normal priorities should be used in scheduling printing operations. During the week subsequent to each report cycle, the printing of the Accounting and Operating Reports will be given appropriate priority.

(4) To ensure that we attain the objectives of improving taxpayer relations and increasing the efficiency of our internal operations, it is imperative that Collection computer output be expeditiously printed on a priority basis. This output (Taxpayer Delinquent Account (TDA), Taxpayer Delinquency Investigation (TDI), Balance Due Notices, Notices of Levy, Daily Transaction Registers (DTR), Installment Agreement Accounts list) and other Collection listings and reports must be printed early enough to allow distribution early on the first workday of the week. Because the nature of this work requires expeditious action to process the work as soon as possible, the local Information Technology (IT) print area should ensure that Collection computer output be placed on a separate skid or truck and prominently marked and made available to the Campus Support function prior to the campus prime shift on the first workday of each week.

1. The Campus Support function will immediately process the output in accordance with procedures on a first priority basis the first workday of the week. Work requiring additional processing by the campus Compliance Services Collection Operation (CSCO) will be delivered to the CSCO by early morning on the first workday.

2. Generally, work returned by CSCO for additional processing should be completed within the same workday as it is received from CSCO.

(5) The use of priorities shall not be construed as a substitute measure for the requirement of completed taxpayer and Area Office daily and weekly output processing. BMF and IMF settlement notices should be mailed out as soon as possible. TDA and TDI notices are to be mailed each workday of the week and all notices must be mailed by the last workday of the week. The TDAs and TDIs are to be shipped to Area Offices as soon as possible. The IDRS Daily Transaction Register must be mailed by Noon each day.

(6) The requirements for mailing notices can be found by referring to IRM 3.13.62, Media Transport and Control, owned by SE:W:CAS:SP:PPB:MMDC.

(1) Check the CAF when you correspond with a notice or have phone contact to ensure you are contacting the filer, or their representative who is identified on the CAF.

(2) 170-22 is a daily run that deletes authorizations based on the purge date of the original document. The purge date for Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization, is calculated to be seven years from the signed date. The purge date for Form 706, U.S. Estate Tax Return, is calculated as 15 years from the date the form was signed.

(3) 170-25 is a monthly run that determines if an authorization, which was previously input for a future tax period, is now current. If so, a transaction is generated to Master File.

(4) All Power of Attorney (POA) forms are worked on a First In First Out (FIFO) basis, regardless of the method used to submit authorization. All receipts will be processed within 5 business days.

(5) For additional information and requirements refer to IRM 21.3.7, Processing Third Party Authorizations onto the CAF, owned by SE:W:CAS:AM:PPM(BMF):SA.

(1) In making changes to special campus return addresses computer generated on certain Master File and IDRS taxpayer notices, centers should ensure that a UWR is written at least one year in advance and give the complete new address, zip code and effective date of the change. Notification should be to Director, Submission Processing with copies furnished to Chief, Information Technology Services and Director, Compliance.

(2) These requirements belong to SE:W:CAS:SP:PPB:PPS.

(1) Statute cases which are taxpayer generated correspondence (Category "TPRQ") and amended tax returns (Category "XRET"), will be put under IDRS control as soon as received or identified, and processed within 45 calendar days of the IRS received date.

(2) Category code "SRET" will be used by Statute for paper "XRET" cases that are statute imminent and being worked by Statute. This category code will be used to help with reporting and to find statute imminent "XRET" cases in Statute. Once Statute agrees an "XRET" should be worked by them the category code is updated from "XRET" to "SRET".

(3) Statute cases which are International taxpayer generated correspondence (Category "ITRQ") and International amended tax returns (Category "IXRT"), will be put under IDRS control as soon as received or identified, and processed within 99 calendar days and 60 calendar days of the IRS received date, respectively.

(4) ECC-MTB Transcripts identified as STAT, RSED-STAT, AM-X, and STEX are systemically controlled on IDRS and should be processed within 99 calendar days from the date reflected on the ECC-MTB transcript. If not systemically controlled, the transcript will be manually controlled upon receipt and processed within 99 calendar days from the date reflected on the transcript.

(5) Category codes BARD and ERAB will be put under IDRS control as soon as established and processed within 99 calendar days of the established date.

(6) WI IMF must maintain a 10 percent or lower overage level with at least an 85 percent accuracy rate in the Statute Limitations unit. All others maintain a 20 percent or lower overage level with at least an 80 percent accuracy rate in the Statute Limitations unit. This includes maintaining and controlling those inventories that have a direct impact on the Accounts Receivable inventory.

(7) The requirements can be found by referring to IRM 25.6.1, Statute of Limitations Processes and Procedures, owned by SE:W:CAS:AM:PPG:A.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

(2) While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

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

(4) Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. “Same day” cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.5, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

(5) An IRS employee must make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM

(6) The following types of cases will NOT be referred to TAS:

1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

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

(7) If a taxpayer is not represented, they may be eligible for assistance from a Low-Income Taxpayer Clinic (LITC). LITC serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. For more information see Pub 4134, Low Income Taxpayer Clinic List.

(8) Any taxpayer contact that meets any of the criteria listed below will be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply. Any taxpayer contact that meets any of the criteria listed below will be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply.

(1) If online research does not provide the specific taxpayer data required to perform your duties, you may be required to order transcripts to close your case.

(2) Requests for copies of tax returns or tax forms are over aged at 75 calendar days after IRS receipt.

(3) "Regular" tax return transcript inventories are over aged at 10 workdays after IRS receipt.

(4) "65 - 72 Hour Service" tax return transcript inventories are over aged after 72 hours from IRS receipt.

(5) "Account Transcript" and "Records of Account" will age at 10 workdays unless the case is not available on the Transcript Delivery System (TDS). Those requests would age at 30 days.

(6) Correspondence guidelines (Action 61/Policy Statement P-21-3) apply to all RAIVS (Return and Income Verification Services) function inventories. See IRM 3.30.123.5, Taxpayer Correspondence, CAF, Statutes, Taxpayer Advocate, RAIVS Photocopies and Files

(7) Control Photocopy Requests and Photocopy requests that have identity theft indicators on them through IDRS. All other requests such as: transcripts, IVES requests, and requests that can be rejected or completed same day are not controlled.

(8) These requirements can be found by referring to IRM 3.5.20, Income Verification Express Services (IVES) - Processing Requests for Tax/Return Information, owned by SE:W:CAS:SP:SPB.

(1) Written requests for photocopies of tax forms and tax return information are routed to the RAIVS unit. Requests come from taxpayers or their representatives, federal agencies, or third parties by mail or by fax.

(2) Requests for photocopies or transcripts usually come in on Form 4506, Request for Copy of Tax Return. Since the form instructions include notification that it may take up to 75 calendar days to receive copies, they do not fall under Action 61/Policy Statement P-21-3 guidelines. However, if the request is not made on one of these forms, a 30-day interim letter is required, if the request is not filled in 30 days.

(3) Requests are sorted into various categories, put in Status "B" on IDRS, and identified with a Case Category Code acronym that is appropriate for the action. The various actions have specific aged time frames.

(4) Requests are sorted by Tax Return Transcripts, Copy of Tax Form, Account Information, etc., each tax period and product type requested is counted, not each request.

(5) The following Program Codes are reported:

• 790-3400X - Photocopy Requests - Aged at 75 calendar days after IRS receipt

• 790-8236X - SBA Disaster Program - Aged at 2 workdays after IRS receipt

• 790-8236X - Disaster Transcripts (Taxpayers send requests with "Disaster" written in the top margin of Form 4506-T or Form 4506-T-EZ. Requests are generally filled within 24 to 48 hours of receipt. The maximum time frame for providing this service is two (2) days.)

• 790-8236X - Disaster Photocopies (Requests for photocopies from disaster victims are sent to the office indicated on Form 4506 with "Disaster" in the top margin. These requests will receive Expedite processing with no charge assessed for copies.)

• 790-8512X - Return Transcripts - Aged at 10 workdays after IRS receipt

(6) If the request is for copies of tax returns, but payment does not cover all tax periods requested (e.g., four years requested and payment received is $79), reject for the full payment within three business days. Do not make the filer wait 30 days to be told additional money is required.

(7) Income Verification Express Service (IVES) is a program within the RAIVS units of Austin, Kansas City, Memphis, and Ogden that will provide requests to participants within three business days, IVES requests must be input and completed within 65 - 72 hours after IRS receipt and is the only expedite service offered by the RAIVS function. The IVES requests are sent through the EFax Server through E-Services. This work will be reported under Program Code 790-8542X (IMF and BMF). These cases are considered aged by the beginning of the fourth business day after IRS receipt.

(8) These requirements can be found by referring to IRM 3.5.20, Income Verification Express Services (IVES) - Processing Requests for Tax/Return Information, owned by SE:W:CAS:SP:SPB.

(9) Refer to 3.30.123.10.22 for filling Form 4506-A EO RAIVS photocopy requests.

(1) Cycle Work (Tax returns/documents put on shelves and carts returned to SP) - Process work within one (1) workday during non-peak October 1st thru March 31st; two (2) workdays during peak April 1st thru September 30th.

(2) Batch Requests - Batch requests within one (1) workday.

(3) Pull Expedite Requests - Pull Expedite requests within one (1) workday.

(4) Pull Requests - Pull requests within six (6) workdays.

(5) Batch Expedite Re-files - Batch Expedite Re-files (e.g. Unpostables, Rejects, etc.) within one (1) workday.

(6) Batch Re-files and Attachments - Batch Re-files and Attachments within four (4) workdays.

(7) Re-file Expedite Returns - Process Expedite Re-files within two (2) workdays.

(8) Re-file Returns and Attachments - Re-file returns and Attachments within nine (9) workdays.

(9) For additional information, see IRM 3.5.61, Files Management & Services, owned by SE:W:CAS:SP:SPB:PP.

(1) This subsection contains form/program specific information related to timely processing of Domestic IMF tax returns.

(2) See IRM 3.30.123.12.2, Electronic Postmark and Return Due Date, for specific dates regarding e-file and MeF tax returns.

(1) This subsection contains form/program specific information related to timely processing of Domestic IMF FP tax returns.

(1) This subsection contains form/program specific information related to timely processing of Domestic Form 1040 Series tax returns delayed for ITIN Application processing. Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number, must be complete before an ITIN can be assigned to make the tax return processable. See IRM 3.30.123.6.10, Form W-7 and W-7(SP) Processing Specifications (AUSPC).

(1) This subsection contains form/program specific information related to timely processing of International IMF tax returns. The requirements for IMF International processing can be found by referring to IRM 3.21.3, Individual Income Tax Returns, owned by SE:W:CAS:SP:PPB:IMF.

(2) Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Fiduciary Returns (indicated by a checked box, Name of Estate or Trust, or EIN) are processed by KCSPC as Automated Non-Master File (ANMF) tax returns. If received at another campus, transship to KCSPC.

(1) This subsection contains form/program specific information related to timely processing of International IMF FP tax returns.

(1) This subsection contains form/program specific information related to timely processing of international IMF tax returns. Form W-7 or Form W-7(SP), Application for IRS Individual Taxpayer Identification Number (ITIN), must be complete before an ITIN can be assigned to make the tax return processable. See IRM 3.30.123.6.10, Form W-7 and W-7(SP) Processing Specifications (AUSPC).

(1) STATUTORY DUE DATES for Form 4868 (Form 4868 is used to request an automatic 6-month extension of time to file Form 1040 or Form 1040-NR):

• April 15

• June 15 -Taxpayers abroad (box 8 checked) and taxpayer filing Form 1040-NR with income not subject to U.S. income tax withholding (box 9 checked)

(2) STATUTORY DUE DATE for Form 2350, Application for Extension of Time to File U.S. Income Tax Return, (This form is used to request an extension of time to file for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment):

• April 15

• June 15

(3) Process requests for all Extensions of Time to File using the following guidelines:

1. Processing of extensions of time to file domestic tax returns must be completed within 16 calendar days of the initial receipt day (counting the day it is received). Processing of extensions of time to file International tax returns must be completed within six calendar days of the initial receipt day.

2. If processing must be delayed during peak periods, all extensions received prior to the end of the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ MUST be processed during, or before the cycle in which the first delinquent, current year tax returns are processed. Extensions received in the processing center after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (but timely postmarked), must be processed as expeditiously as possible and prioritized over the associated type returns that were received after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (i.e. Timely extensions for the April 15 due date would need to be processed before any returns received after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for the April 15th due date, while timely international extensions received for the October 15 due date would need to be processed before any International returns received after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for the October 15 due date.)

3. These extensions may be related to the "delinquent" tax returns and the TC 460 must be posted in the same cycle or before the tax returns post, so that penalty (and interest on the penalty) will not be assessed and cause erroneous notices to be sent to taxpayers.

4. In the case of denied extensions, notification of the denial must be initiated within ten calendar days of the denial determination in Code and Edit.

(4) The requirements for Extension processing can be found by referring to IRM 3.11.212, Applications for Extension of Time to File, owned by SE:W:CAS:SP:PPB:IMF.

(1) STATUTORY DUE DATE for Form 1040-ES:

• 4th Quarter, Tax Year 2023 - January 15

• 1st Quarter, Tax Year 2024 - April 15

• 2nd Quarter, Tax Year 2024 - June 15

• 3rd Quarter, Tax Year 2024 - September 15

(2) CYCLES:

• 1 day (deposit), maximum three days during peak

(3) CAMPUS PROGRAM COMPLETION DATES:

• 4th Quarter, January 18, 2024 - Cycle 202404

• 1st Quarter, April 18, 2024 - Cycle 202417

• 2nd Quarter, June 20, 2024 - Cycle 202426

• 3rd Quarter, September 17, 2024 - Cycle 202438

(4) The requirements for Lockbox processing are owned by SE:W:CAS:SP:ATP:LP.

(1) STATUTORY DUE DATE for Form 1040-X and CP 08, CP 09, CP 27:

• N/A (Refer to IRM 25.6.1, Statute of Limitations Processes and Procedures).

(2) CYCLES:

• Amended returns received via e-file are to be processed within 30 calendar days from the IRS received date (day one) to the date the Correspondence Imaging Inventory (CII) case is reassigned or rerouted to another area (ending day), the case is closed (ending day), or the input of a TC 29X.

• Amended returns received on paper, and sent to the CII Unit to create a CII case for Submission Processing, are to be processed within 30 calendar days from the IRS received date (day one) to the date the CII case is reassigned or rerouted to another area (ending day), the CII case is closed (ending day), or the input of a TC 29X.

• Amended returns received on paper, and not sent to the CII unit to create a CII case for Submission Processing, are to be processed within 30 calendar days from the IRS received date (day one) to the date the document is delivered to the CII unit (ending day), or the input of a TC 29X.

• Amended returns identified as Inter Office (I/O) are to be processed within 30 days from the date entered in BBTS.

• Letters CP 08, 09, and CP 27 are to be processed within 30 calendar days from the IRS received date (day one), to the date the CII case is reassigned or rerouted to another area (ending day), or the input of a TC 29X.

(3) CAMPUS PROGRAM COMPLETION DATES:

• N/A

(4) The Batch/Block Tracking System (BBTS) is used to track paper Amended inventories for Submission Processing.

(5) The Correspondence Imaging Inventory (CII) is used to track e-filed amended returns submitted through the Mef platform.

(6) The requirements for Form 1040-X and CP 08, CP 09, CP 27 received and processed by Submission Processing, refer to IRM 3.11.6, Data Processing Tax Adjustments, owned by SE:W:CAS:SP:SPB:PP. For processing procedures of the claims routed to Accounts Management for processing, either from Receipt and Control or another area, refer to IRM 21.5, Account Resolution and IRM 21.6, Individual Tax Returns, owned by SE:W:CAS:AM:PPG:I.

(1) Program 33250- Form W-7 or Form W-7(SP), received without income tax returns must be processed through the ITIN Real-Time-System (RTS) on a 20-day cycle from IRS Received Date to Input (Function 380) in ITIN RTS.

(2) Program 33350- Form W-7 or Form W-7(SP) , received with income tax returns must be processed through the ITIN Real-Time-System (RTS) on a 16-day cycle from IRS Received Date to Input (Function 380) in ITIN RTS.

(3) The requirements for processing Form W-7 or Form W-7(SP) can be found by referring to IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), owned by SE:W:CAS:SP:SPB:I.

(1) DUE DATE for Form W-7A:

• N/A

(2) CYCLES:

• 3 days from Entity delivering to Batching for processing through ISRP (Non-Peak)

• 6 days (Peak - April 15 through May 15)

(3) CAMPUS PROGRAM COMPLETION DATES:

• N/A

(4) The requirements for processing Form W-7A can be found by referring to IRM 3.13.40, Application for Taxpayer Identification Number for pending U.S. Adoptions, owned by SE:W:CAS:SP:PPB:PPS.

(1) This subsection contains form/program specific information related to the timely process of BMF Domestic tax returns.

(2) Procedures for BMF extension forms follow the BMF tax returns.

(3) BMF International tax return processing procedures. See IRM 3.30.123.7.12, PCD for Form 1042, Form 1042-T, Form 1042-S, Form 3520, Form 3520-A, Form 8804, Form 8805, Form 8813, Form 8288 and Form 8288-A.

(1) This subsection contains form/program specific information related to timely processing of Estate and Gift Tax Returns.

(2) Procedures for processing these forms can be found by referring to IRM 3.11.106, Estate and Gift Tax Returns, owned by SE:W:CAS:SP:PPB:BMF.

(1) This subsection contains form/program specific information related to timely processing of Excise Tax Returns.

(2) Procedures for processing these forms can be found by referring to IRM 3.11.23, Excise Tax Returns, owned by SE:W:CAS:SP:PPB:BMF.

(3) There are no valid forms for filing extensions for these forms.

(4) Form 2290 with the designation "FR" is for domestic tax returns for U.S. residents who speak French.

(5) Form 2290 with the designation "SP" is for domestic tax returns for U.S. residents who speak Spanish.

(1) This subsection contains form/program specific information related to timely processing of Unemployment and Employment Tax Returns. All will be referred to as "Employment" tax returns in this section.

(2) Procedures for processing Form 940 are found in IRM 3.11.154, Unemployment Tax return. Procedures for Form 941, Form 943, 944 series, Form 945 and Form CT-1 are found in IRM 3.11.13, Employment Tax Returns. Both IRMs are owned by SE:W:CAS:SP:PPB:BMF.

(3) Forms with the designation of "PR" and "SS" are International tax returns for residents of Puerto Rico (PR), Guam, Virgin Islands, American Samoa, Commonwealth of the Northern Mariana Islands, Federated States of Micronesia, Marshall Islands, and Palau.

(4) Forms with the designation of "SP" are domestic tax returns for U.S. residents who speak Spanish.

(5) There are no valid extensions for these forms.

(1) This subsection contains form/program specific information related to timely processing of Fiduciary and Partnership Tax Returns, as well as the Estimated Payment (ES), Form 1041-ES.

(2) Procedures for processing Form 1041, Form 1041-QFT, and Form 1041-N can be found by referring to IRM 3.11.14, Income Tax Returns for Estates and Trusts and IRM 3.12.14 , Income Tax Returns for Estates and Trusts, owned by SE:W:CAS:SP:PPB:BMF.

(3) Form 1041-ES is processed by Lockbox. Correction procedures can be found by referring to IRM 3.12.10, Revenue Receipts, owned by SE:W:CAS:SP:ATP:SCAD.

(1) STATUTORY DUE DATES for Form 1065:

• March 15 (for calendar year tax returns, or 15th day of the third month following the date the tax year ended, for fiscal year)

• May 15 (automatic two month extension if books and records are kept outside of the U.S.)

• September 15 (Extended Return due date - Form 1065)

(2) CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - A Day Counter

• Number of Days in Cycle must normally be 25 days or lower and must not exceed 50, BUT PCD MUST BE MET

(3) CAMPUS PROGRAM COMPLETION DATES:

• Refund (March Peak Form 1065) - April 3, 2024 - Cycle 202414

• Non-Refund (March Peak) - July 2, 2024 - Cycle 202427

• Refund (May Peak Form 1065) - June 5, 2024 - Cycle 202423

• Non-Refund (May Peak) - July 2, 2024 - Cycle 202427

• Refund (September Peak Form 1065) - October 9, 2024 - Cycle 202441

• Non-Refund (September Peak Form 1065) - November 6, 2024 - Cycle 202445

(4) For PCD date for processing Schedule K-1s detached from Form 1065, see IRM 3.30.123.8.3.6, Schedule K-1 Forms Processing Specifications.

(5) OTHER REQUIREMENTS:

1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status need to have a TC 599 CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

(6) The requirements for processing Form 1065 can be found by referring to IRM 3.11.15, Return of Partnership Income, owned by SE:W:CAS:SP:PPB:BMF.

(1) STATUTORY DUE DATE for Form 1066:

• April 15

• October 15 (Extended due date)

(2) CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - A Day Counter

• Number of Days in Cycle must normally be 16 days or lower and must not exceed 50, BUT PCD MUST BE MET

(3) CAMPUS PROGRAM COMPLETION DATES:

• Refund (April Peak) - May 8, 2024 - Cycle 202419

• Non-Refund (April Peak) - May 22, 2024 - Cycle 202421

• Refund (October Peak) - November 6, 2024 - Cycle 202445

• Non-Refund (October Peak) - November 20, 2024 - Cycle 202447

(4) The requirements for processing Form 1066 can be found by referring to IRM 3.11.213, Form 1066, U.S. REMIC Income Tax Return, owned by SE:W:CAS:SP:PPB:BMF.

(1) PCDs are listed for each month. See IRM 3.30.123.7.8.1, Form 1120 and 1120 Series - F/FSC/H/L/ND/PC/REIT/RIC/SFProcessing Specifications. See Exhibit 3.30.123-5, Campus Program Completion Cycles. Over 50 percent of Form 1120 series are fiscal year filers. The dates given in each month are the completion dates for processable refund and non-refund tax returns with a due date the previous month. If fiscal filers are not sorted, all tax returns received by the statutory due date must be considered and processed under the PCD requirement.

(2) Any refund tax return discovered as misblocked in a non-refund batch will be rejected and renumbered immediately and processed.

(3) There are three Accelerated Cycles for refund Form 1120 series tax returns. Tax returns processed and shipped the week of these three dates will receive special accelerated (expedite) processing at ECC-MTB and the Regional Financial Centers (RFC) in order to meet the "45-calendar day interest free period." The Campus PCD Accelerated Cycles for 2024 are 202415, 202429, and 202441. However, the ECC-MTB Posting Cycles do not change. The check issue date is what is accelerated and the computation for interest changes at Master File for these cycles.

(4) Program Completion will be considered accomplished when the cumulative Good Tape production (Function 950) is equal to or greater than the number of processable tax returns received on or before the due date of the particular month ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, so long as the Good Tape production is reached on or before the established PCD.

(5) Due to inventories in Rejects, some tax returns received after the end of the specified counting period will be included in the cumulative Good Tape production (Function 950) that were not included in the cumulative receipts (Function 110). All tax returns will be processed to maintain cycle timeliness in addition to meeting the PCD.

(6) Any non-remittance tax return which will not be processed within three weeks of the Delinquency Check must have a TC 599 CC 18 input (subsidiaries on consolidated tax returns need a TC 590 CC 14). After the appropriate TC has been input, continue processing the 1120 series tax return to suppress the delinquency notice.

(7) The requirements for processing Form 1120 series (excluding Form 1120-S) can be found by referring to IRM 3.11.16, Corporate Income Tax Returns. Requirements for processing Form 1120-S can be found by referring to IRM 3.11.217, Form 1120-S Corporate Income Tax Returns, owned by SE:W:CAS:SP:PPB:BMF.

(8) Form 1120-X are not processed in Submission Processing. They are routed by Receipt and Control (R&C) to Accounts Management for processing.

(1) STATUTORY DUE DATE For Form 8027:

• February 29 (Also, Form 8027-T when filing more than one Form 8027)

• March 31 (If filed electronically).

(2) CYCLES:

• No specified number of days, as long as current tax year and current tax year minus one are completed by PCD

(3) CAMPUS PROGRAM COMPLETION DATES:

• December 18, 2024 - Cycle 202451

(4) FILE RUN DATES:

• "Special" Establishment File EMF02S and File EMF82 will begin on December 1, 2024 and be completed December 1, 2024.

(5) The requirements for processing Form 8027-T can be found by referring to IRM 3.11.180, Allocated Tips, owned by SE:W:CAS:SP:PPB:BMF.

(1) STATUTORY DUE DATE for Form 8752:

• May 15

(2) CYCLES: Cycles are defined as Operating Number of Days in Cycle. IRM 3.30.123.4.1, Operating Number of Days in Cycle - A Day Counter

• Number of Days in Cycle must normally be 16 days or lower.

(3) CAMPUS PROGRAM COMPLETION DATES:

• Refund (May Peak) - June 5, 2024 - Cycle 202423

• Non-Refund (May Peak) - June 18, 2024 - Cycle 202425

(4) OTHER REQUIREMENTS:

1. All non-remittance tax returns in BOBs, Rejects, or Code and Edit status must have a TC 599, CC 18 input three weeks prior to the Delinquency Check. Continue processing once you have input the transaction to suppress the delinquency notice.

(5) The requirements for processing Form 8752 can be found by referring to IRM 3.11.249, Processing Form 8752, owned by SE:W:CAS:SP:PPB:BMF.

(1) DUE DATES for Form 4768, Form 5558, Form 7004, Form 7004 MeF, Form 8868, Form 8868 MeF and Form 8892:

• Extensions of Time to File are due on, or before the due date of the tax return for which the extension is requested.

• If any payment is due, it is due by the original due date for the form, not the extended due date.

(2) CYCLES:

1. Processing of extensions of time to file must be completed within 16 calendar days (30 calendar days for Form 7004 - Program 1170X and Program 1171X) of the initial receipt day (counting the day it is received). If processing must be delayed during peak periods, all extensions MUST be processed before any delinquent tax returns are processed. These extensions may be related to the delinquent tax returns and the extension transactions must be posted before the tax returns post so that penalty and interest will not be computed, and erroneous notices sent to the taxpayers.

2. Unusual delays (e.g., excessive volume, untimely service on research request, etc.,) must be brought to the supervisor’s attention so that corrective action can be taken.

(3) CAMPUS PROGRAM COMPLETION DATES:

1. All extensions must be approved/denied within the 16 calendar days discussed in item (2) (a) above.

2. All payments attached to extension forms must be deposited in 1 day, with a maximum of three days during peak.

(4) OTHER REQUIREMENTS:

1. Beginning 2010, Form 8955-SSA was added to Form 5558 and is processed by ISRP as a TC 460 to the EPMF and is posted to MFT 74 (Form 5500). The filer is issued a CP 216F notice for approved and a CP 216H is issued on denied extensions.

2. Form 7004 and Form 8868, Part I, Automatic Extension, are processed as a TC 620 to the BMF. Form 8868, Part II, additional (non-automatic) three month extension and Form 8892 are processed as a TC 460 to the BMF.

3. In the case of denied Form 7004 and Form 8892, notification of the denial must be initiated within ten calendar days of the denial determination in Code and Edit.

(5) Processing procedures for Form 4768, Application for Extension of Time to File a Return and /or Pay U.S. Estate (and Generation Skipping Transfer) Taxes can be found by referring to IRM 4.25.2, Campus Procedures for Estate Tax, owned by SE:W:CAR:MP:T:T:FP.

1. Form 4768 is used to file Extension of Time to File Form 706, Form 706-A, Form 706-D, Form 706-NA or Form 706-QDT by completing Part II of the form.

2. Form 4768 can also be used to request Extension of Time to Pay Estate (or GST) tax by completing Part III of the form.

3. All forms are processed by Cincinnati (CIRSC), but not by Submission Processing. A TC 460 posts for an approved Extension of Time to File; if denied, TC 460 posts with the literal "Denied". If an Extension of Time to Pay was requested, a TC 468 posts with an "Approved to Date", or a TC 468, CC XX, if denied. In addition, a denied extension will receive a Letter 297C. Various combinations of TC 468 with specific MFTs can post to reflect any differences in tax return due dates and payment due dates. A Payment Indicator Code is edited when the estate tax return is filed that may generate a CP 191 to give the filer additional information regarding any extended due dates, or installment payment arrangements.

(6) The Form 7004 allows five ¹⁄₂ months extension for Form 1041, instead of five months.

(7) The Form 7004 allows six months extensions for Form 1065 instead of five months.

(8) For Tax Periods 2008 and later, the Form 7004 allows five months extension for Form 8804, instead of six months.

(9) The requirements for processing IMF/BMF/EPMF Extension forms processed by Submission Processing can be found by referring to IRM 3.11.212, Applications for Extension of Time to File, owned by SE:W:CAS:SP:PPB:IMF.

(1) This subsection contains form/program specific information related to timely processing of BMF International tax returns.

(2) Procedures for processing these forms can be found by referring to IRM 3.21.15, Foreign Partnership Withholding, IRM 3.21.19, Foreign Trust System, IRM 3.21.25, Miscellaneous Tax Returns, IRM 3.21.110, Processing Form 1042 Withholding Returns and IRM 3.21.261, Foreign Investment in Real Property Tax Act (FIRPTA), owned by SE:W:CAS:SP:PPB:IMF.

(1) The purpose of these guidelines is to highlight the Information Returns Processing (IRP) procedures for the current year. All paper submissions transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and Form 1094 series transmittals will be processed at the Austin and Kansas City Submission Processing Centers.

(2) There is no longer an official "Hub Test" for IRP. However, SCRIPS performs a HUB test at Ogden and Kansas City to test the Schedule K-1s along with the IRP transmittals.

(3) There is no actual "Hub Test" or start-up for IRP documents, but Information Technology (IT) will send the transmittal to the sites for testing. The start-up date will be controlled by IT analysts at both processing sites for ISRP and SCRIPS input.

(4) To ensure timely processing of all documents, IRP processing must begin immediately after IT and the campuses verify that the programs are working correctly. IT will validate the programs with Submission Processing Headquarters, who will provide the campuses with the date to begin "live" processing.

(5) Starting the processing as early as possible will assist in the leveling of the workloads and meeting PCD in a timely manner.

(1) Start-up campuses have been established to do a final checkout with production data of new IRP computer programs and IRM instructions. The purpose of this action is to identify problems before processing begins in all campuses. This will result in a delay of approximately two weeks to the other campuses but will be more than compensated by reduced rerun time and resource expenditures. The start-up campuses must plan to start computer run processing as early as possible to minimize any delay for the remaining campuses.

(2) When the start-up campuses are satisfied that the series of computer runs being checked are satisfactory, they will notify the appropriate Program Analyst at WI, Submission Processing, Paper Processing Branch, Mail Management Data Conversion Section. The IRP Analyst will then notify the remaining campuses, the appropriate IT computer specialist, and related organizations. The start-up campuses will pilot all programs for the respective tax years through completion. See IRM 3.30.123.8.3, Paper Information Return Processing (IRP) Specifications, for start-up schedule.

(1) Receive, open and sort function 140 IRP documents for processing.

1. Identify non-scannable/unprocessable documents within three weeks of receipt. During peak processing time, identify within five weeks of receipt. This includes Tax Year (TY) 2024 returns received in calendar year 2024 but held to be worked in 2025 and documents for the Social Security Administration (SSA).

2. Mail letters for IRP submissions transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns, within two weeks of identifying unprocessable documents. Refer to IRM 3.10.8, Information Return Processing.

3. Mail letter requesting perfection data from payers (filers) or letters to payers (filers) who submit improperly prepared information documents within two weeks of identification. This instruction includes documents transmitted by Form 1094 series, and Form 1096.

4. Identify correspondence submitted with documents within three weeks (five during peak processing) and route to the appropriate office (e.g., CAWR, Accounts Management, Automated Underreporter (AUR) Branch or IRP Penalty Units) for response.

5. sPerfect and appropriately route and/or process items identified needing research within five weeks of identification.

(2) SCRIPS processes current and late forms below with their associated Form 1096, Annual Summary and Transmittal of U.S. Information Returns:

• Form 1097-BTC, Bond Tax Credit

• Form 1098, Mortgage Interest Statement

• Form 1098-E, Student Loan Interest Statement

• Form 1098-T, Tuition Statement

• Form 1099-A, Acquisition or Abandonment of Secured Property

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

• Form 1099-C, Cancellation of Debt

• Form 1099-DIV, Dividends and Distributions

• Form 1099-G, Certain Government Payments

• Form 1099-INT, Interest Income

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

• Form 1099-MISC, Miscellaneous Income

• Form 1099-OID, Original Issue Discount

• Form 1099-PATR, Taxable Distributions Received From Cooperatives

• Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

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

• Form 1099-S, Proceeds From Real Estate Transactions

• Form 5498, IRA Contribution Information

1. By August 7, 2024, processable Form 1096, Annual Summary and Transmittal of U.S. Information Returns are received on record tapes through the sort and merge run weekly. Do not begin processing IRP documents until notified by Headquarters of a successfully completed start-up.

2. Perform detail sort for form types listed in IRM 3.30.123.8.1(1) received through April 12, 2024 by April 30, 2024. Process those received between April 13, 2024 through June 17, 2024 by June 21, 2024, and those received after June 17, 2024 by July 5, 2024.

3. SCRIPS start-up for all scannable information tax returns will begin on January 2, 2024 and be completed by January 5, 2024.

4. SCRIPS processing will begin on January 18, 2024 and ISRP will begin on January 18, 2024 to transcribe all scannable and non-scannable IRP form types listed in IRM 3.30.123.8.1(1). EDT tapes to ECC-MTB, daily, as needed. Complete processing by August 7, 2024. This is the last date GMF transmissions to ECC-MTB can occur. Correct all BOBs and Error Registers prior to this date.

5. Complete by December 4, 2024 late filed receipts received after July 31, 2024 and prior to November 30, 2024.

(3) ISRP processes current and late forms listed below with their associated Form 1096, Annual Summary and Transmittal of U.S. Information Returns:

• Prior Year Form 1096, Annual Summary and Transmittal of U.S. Information Returns

• Form 1096, Annual Summary and Transmittal of U.S. Information Returns

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

• Form 1098-F, Fines, Penalties, and Other Amounts

• Form 1099-CAP, Changes in Corporate Control and Capital Structure

• Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

• Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

• Form 5498-ESA, Coverdell ESA Contribution Information

• Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

• Form W-2G, Certain Gambling Winnings

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

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

1. ISRP start-up tests all non-scannable paper information documents. The start-up campus only performs the testing beginning January 2, 2024 and ending on January 5, 2024.

   Note: ISRP transcription begins after Headquarters notifies each campus of a successfully completed start-up. This action specifically refers to testing the input system ISRP/SCRIPS and the GMF validations, not GMF 15 router run compatibilities.

(4) Ogden and Kansas City process the Schedules K-1 detached from Form 1041, U.S. Income Tax return for Estates and Trusts, Form 1065, U.S. Return of Partnership Income, and Form 1120-S, U.S. Income Tax Return for an S Corporation.