3.41.269. Information Returns Processing on SCRIPS

(1) The Federal Managers’ Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

(2) In December 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

(3) For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, Resource Guide for Managers, Management Roles and Responsibilities, and IRM 1.4.2, Resource Guide for Managers, Monitoring and Improving Internal Control.

(1) Among the updates made to this IRM were items necessitated by legislative mandates as listed below:

• Public Law (PL) 114-113, Protecting Americans from Tax Hikes (PATH) Act, provision 201 created changes on Form 1099-MISC, Miscellaneous Information, and created new Form 1099-NEC, Nonemployee Compensation.

• Public Law (PL) 115-97, Tax Reform, provision 11011 created changes for Form 1099-PATR, Taxable Distribution Received from Cooperatives.

• Public Law (PL) 116-94, False Claims Act (FCA), provision 113 created changes on Form 5498, IRA Contribution Information.

(1) This IRM takes into consideration information contained in 26 CFR 601.602 and Rev. Proc. 2016-35.

(2) Policy statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

(1) At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:

1. Planning and Analysis (P&A): Works in unison with the Data Conversion Operation (DCO) Manager to ensure all specific business goals are accomplished timely for applicable site.

2. Data Conversion Operation Manager: Executes work plan decisions to enable applicable site to timely meet established program completion dates (PCD).

3. SCRIPS Department Manager: Executes work plan decisions directed by the DCO Operation Manager to timely meet PCD’s.

4. SCRIPS Team Leader: Provides direct leadership and guidance to local SCRIPS personnel on processing and releasing of data to maximize efficiency critical to meeting established PCD’s.

(1) Program Reports: Below is a list of reports which show work schedules, receipts, production and inventory for the paper documents to electronic data conversion and posting process. These reports are used to report and monitor daily (IPS0698 throughout each workday) and weekly status of the program to completeness:

• IPS0083, Workstation Operator Statistics Program and Function Summary Report

• IPS0698, Workflow Status

• IPS01119, Run Balance Report

• IPS06440, Throughput Statistics Report

• PCC 2240, Daily Production Report - Program Sequence

• PCC 6040, SC WP&C Performance and Cost Report

• PCC 6240, SC WP&C Program Analysis Report

• PCB 0440, Daily Workload and Staff Hours Schedule

• PCB 0540, Weekly Workload and Staffing Schedule

(2) Program Effectiveness: Management measure weekly goals using standard documents per hour reports. Each function is expected to retain or exceed schedule prior to the PCD as stated in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. Quality reviews are conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function. Managerial and product review supplements the quality review process required.

(3) Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This is included under responsibilities for a manager. An IRM Document Clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

(1) Unit Production Cards (UPCs) are dropped daily to record activity in each functionality of this program. See Exhibit 3.41.269-43 Unit Production Log Input Batch Block Tracking System (BBTS), for instruction on where to obtain each number for required reporting.

(2) Local reports can be utilized to establish additional information for maintaining daily program control. Local reports never replace the established official reports and required production reports.

(1) The following is a list of acronyms and terms used in this IRM:

(1) The following table lists related sources of guidance on the conversion to electronic data records of paper filed documents contained in this instruction.

(2) IRMs are located on Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html. Specific instructional links are available on the IMF Data Conversion Research Portal located at http://serp.enterprise.irs.gov/databases/portals/sp/imf/data-conversion/data-conversion.html.

(3) IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

(4) The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights: https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx.

(5) Ship SCRIPS document requests in accordance with IRM 3.13.62, Campus Document Services, Media Transport and Control, or IRM 10.5.1, Privacy and Information Protection - Privacy Policy, following Personally Identifiable Information (PII) guidelines located at: http://publish.no.irs.gov/mailtran/pii.html, titled Postal and Transport Policy. Prepare Form 3210, Document Transmittal, and include with ship documents.

(1) Keystroke Combinations

• Carets enclose keystroke combinations (e.g., <Enter>).

• A hyphen separates multiple keystroke combinations (e.g., <Ctrl>-M). This means hold down the <Ctrl> key while pressing the "M" key.

(2) QUICK START — Each function (Original Entry Image (OE - Image), Data Validation Image (DV - Image)) begins with QUICK START instructions intended to speed access to a unit-of-work (UW). Detailed data entry and validation instructions are found in the narrative that follows, see IRM 3.41.269.8, General Correction Procedures, and the tables and transcription sheet exhibits at the end of the IRM. Also, general instructions may be found in IRM 3.41.274, Optical Character Recognition Scanning Operations, General Instructions For Processing via Service Center Recognition/Image Processing System.

(3) Tables

(4) Transcription Sheets

• Exhibit 3.41.269-8 through Exhibit 3.41.269-41, contain transcription sheets for each IRP form for use in the OE and DV functions. These sheets provide most of the information needed to process IRP documents on SCRIPS.

• There are separate sheets for the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, entity fields, and Form 1096 data fields.

(1) LATE-FILED Form 1096, Annual Summary and Transmittal of U.S. Information Returns - Late filed submissions received from the IRP Sort function with an IRS Received Date stamp ensure the Delinquent Return Date (IRS received date) and Delinquent Return Indicator information are processed.

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(1) The scanner prints a one-character reject code to the left of the Document Locator Number (DLN) area on any form that rejects. The reject codes and descriptions are shown below. If the scanner printed more than one code, decide whether the submission can be corrected and re-scanned, or returned to the IRP Sort function.

(2) Reject Code "X" is any Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with no detail documents and needs to be routed to the IRP Sort function for processing on ISRP. Line through the DLN if the scanner printed one on the form.

(3) Reject Code "M" (Mixed Document Type).

1. A mixed document type submission received from the scanning function always is one of the form types listed in Exhibit 3.41.269-8 through Exhibit 3.41.269-41. This is because the scanner accepts at least one of the detail document types with the Form 1096 and only the non-conforming, mixed, or invalid document types are rejected.

2. Route reject code "M" documents to the IRP Sort function for disposition.

(1) Correspondence concerning information returns requiring extra effort to process (i.e., cannot scan documents without additional handling) is automated for scanned returns. Until further notice, due to the Correspondence Unit being disbanded, only use Correspondence Indicator 99.

(2) Enter indicator "99" on every "dummy" Form 1096, Annual Summary and Transmittal of U.S. Information Returns, which IRS prepared. If a filer submitted a Form 1096, but preparing an additional Form 1096 is necessary enter "99" on the "dummy."

(1) All unprocessable documents are returned to the IRP Sort function. The IRP Sort function corresponds with the filer concerning their submission and asks the filer to re-file the documents (see below).

(2) The following conditions make a return unprocessable:

• You can’t determine what the taxpayer data is (foreign language, completely illegible).

• You can’t determine the type of return.

• You can’t determine the tax year.

• You can’t determine the money amount boxes. (The Doc Prep function isn't responsible for analyzing and converting non-IRS forms).

• The filer altered the box titles.

• The document payer information doesn't match the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

• The submission did not contain a transmittal document stating the form being transmitted.

(1) Pull and return to the IRP Sort function daily unprocessable documents and UWs listed on the IRP Pull Document/Submission Report (see IRM 3.41.269.11.12) that can’t be resolved in SCRIPS.

(2) Integrated Data Retrieval System (IDRS) Image requests are sent daily by secure e-mail to the Unit manager of the requesting unit. The IDRS Unit & USR Database located at the following link is used to retrieve the e-mail addresses: https://iors.web.irs.gov/HomeIUUD.aspx. Use "ESTAB Request" as the subject of the secure e-mail.

(3) At the discretion of site management "dummy" Form 1096 are prepared in the Post Doc Prep function if necessary, to make a submission processable. Write correspondence indicator "99" on the "dummy."

(1) From the Workstation Main Menu, select the numeric code for Original Entry (OE).

(2) From the Original Entry (OE) Selection Menu, select the numeric code for Form Identification (FI) Selection Menu.

(3) From the Form Identification (FI) Selection Menu, select the numeric code for the type of FI needed.

(4) The first group of images, from a Unit-of-Work (UW) requiring identification, opens.

(5) If an incorrect option is selected from the Form Identification (FI) Selection Menu, press the <Ctrl>-P key combination to set (post-to-close) and press <F9> to suspend, before entering any data, to return to the Form Identification (FI) Selection Menu.

(6) Press the <Ctrl>-P key combination to end OE after completing the current UW.

(7) The system returns you to the Form Identification (FI) Selection Menu when the last image identification in the UW is completed.

(1) The system assigns a six-digit sequence number instead of a DLN to IRP documents it can’t identify. This number assists in locating the UW when researching documents. Once the form type has been identified, the system assigns a DLN to the submission.

(2) If you can identify the image, make the appropriate letter or number selection from the template (e.g., press "M" for Form 1099-MISC, Miscellaneous Information, "R" for Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts,). The <Enter> key must be pressed to complete a selection.

(3) If you can’t identify the image, press <F9> to suspend the document for research. Some documents are scanned backwards. These require research to determine exactly which document type they are. If the image is unprocessable, press "X" to remove the document from further processing.

(4) If there are multiple form types in a submission, research further to determine if the submission should be deleted. Deleting the entire submission is sometimes more efficient than removing many single documents (e.g., if the first document is recognized and the remainder is of another type and they are not recognized). Delete submissions by pressing the <Delete> key.

1. Removing single documents is more efficient if most of the images in the UW were recognized.

2. Pull and research the UW before it is either corrected and re-scanned or sent to the IRP Sort function for correction.

(5) To end a session, press the <Ctrl>-P key combination. The system returns you to the Original Entry (OE) Selection Menu when you complete the last image in the UW.

(1) From the Workstation Main Menu, select the numeric code for Original Entry (OE).

(2) From the Original Entry (OE) Selection Menu, select the numeric code for OE Image Selection Menu.

(3) From the OE Image Selection Menu, select the numeric code for the type of OE needed.

(4) The first UW, or first individual document requiring OE opens (because an entire UW may not require OE Image). Use Exhibit 3.41.269-8 through Exhibit 3.41.269-41, and the other exhibits in this IRM, as needed, when entering data.

(5) If an incorrect option is selected from the OE Image Selection Menu, press <Ctrl>-P, then press <F9> to suspend the UW and to return to the OE Image Selection Menu.

(6) After entering the last field on the document press the <F6> key to release the document and display the next template. The system automatically goes to the next template.

(7) Press the <Ctrl>-P key combination to end OE Image when the current UW is finished.

(8) The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.

(1) The Status Line at the bottom of the screen displays the following information:

1. The program field shows "44340" for IRP documents.

2. The DLN field shows the DLN of the document being displayed.

3. The document field shows the relative count of the document.

   Example: If it is the first document in a UW that contains 250 documents, the document field shows a count of "1 of 250".

4. The num field shows either "NU" or blank, depending on whether the embedded numeric keypad is activated.

(2) In OE Image, you manually enter:

• form submission type

• each two-digit sequence number is required

• information into the template using a scanned image of the return as the source

(1) For OE Image when you release the last document the UW is released.

1. If <Ctrl>-P has been pressed before releasing the UW, the Original Entry (OE) Selection Menu opens.

2. If <Ctrl>-P has not been pressed, another UW opens.

(1) A specific IRP UW is selected for OE by following these steps:

1. From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you. For instance, if you are not profiled for OE function, this option isn't displayed or is grayed on the menu.

2. From the OE Selection Menu, enter the numeric code for OE Select Block. The OE Selection Menu closes, and the Open Block/Unit-of-Work window opens.

3. From the Open Block/Unit-of-Work window, enter the 14-digit DLN from the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

4. Press the <Enter> key. The Open Block/Unit-of-Work window closes, and the selected UW opens.

5. The designated Form 1096 opens. Enter data using Exhibit 3.41.269-8 through Exhibit 3.41.269-41, and other exhibits, as needed, in this IRM.

6. If the block isn't available, an error message is displayed indicating the block isn't available.

   Example: A message is displayed if you previously worked on this block, or if another operator is currently working on the block/UW.

7. If an incorrect UW is selected for the Open Block/Unit-of-Work menu, press the <Ctrl>-P key combination, then suspend the UW.

   Note: Notify your supervisor.

(1) From the Workstation Main Menu, select the numeric code for Data Validation (DV).

(2) From the Data Validation (DV) Selection Menu, select the numeric code for DV Selection Menu.

(3) From the DV Selection Menu, select the numeric code for the type of DV needed.

(4) The first UW opens, and the cursor stops at the first highlighted field when the AUTO is on. Use the exhibits in this IRM and the general correction procedures to make necessary corrections.

(5) If an incorrect option is selected from the DV Selection Menu before entering any data, press <Ctrl>-P, then press <F9> to suspend and return to the DV Selection Menu.

(6) After entering the last field of the document, if AUTO is off, press the <F6> key to release the document and display the next template.

(7) Press the <Ctrl>-P key combination to not receive additional blocks before the current UW is completed.

(8) The system returns you to the Data Validation (DV) Selection Menu when you release the last document.

(1) A specific UW of IRP documents, may be selected for DV by following these steps:

1. From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens. The menus shown on the screen vary depending on the profile entered by your supervisor. For instance, this option doesn't display on the menu if you are not profiled for the DV function.

2. From the Data Validation (DV) Selection Menu, enter the numeric code for DV Select Block. The Data Validation (DV) Selection Menu closes, and the Open Block/Unit-of-Work window opens.

3. Enter the 14-digit DLN from Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

4. Press the <Enter> key. The Open Block/Unit-of-Work window closes, and the selected UW opens.

5. The first document needing correction opens. Enter data using Exhibit 3.41.269-8 through Exhibit 3.41.269-41, and other exhibits, as needed, in this IRM.

6. A suspended UW in DV requires the operator to restore the AUTO on mode.

   Reminder: If after entering the DLN, the screen goes white for a second and then returns to the menu, the block is technically worked. The system ran through all the checks and there were no errors.

7. If an incorrect UW is selected from the Open Block/Unit-of-Work menu, press the <Ctrl>-P key combination and then suspend the UW.

   Note: Notify your supervisor.

(1) Enter the information as shown on the document, except as instructed below. See Exhibit 3.41.269-6, Street Abbreviations (Optional), and Exhibit 3.41.269-7, Standard Abbreviations (Optional), for standard abbreviations and Exhibit 3.41.269-42, Valid Characters, to determine valid characters.

1. Don’t enter periods and do not space for them. Only enter a space in an internet name.

   Example: Enter "Flower.com" as "FLOWER COM".

2. If the name appears with the last name first and the first name last, and the system read it correctly, leave as is.

   Note: If during sight verification a correction needs to be made, or if in OE, enter the first name first and last name last.

3. If a foreign address is present, don't use the Name 2 field to enter names. For further guidance on entering foreign addresses refer to IRM 3.41.269.8.2, Address Elements.

4. If the filer submitted the same name twice on a form, enter it only once. If Name 1 and Name 2 are exactly the same, delete Name 2 field. If there is any information that is different from Name 1 in Name 2, leave the information as is on Name 2.

5. If Name 1 or Name 2 entry is too long for the field, shorten it using the abbreviations listed in Exhibit 3.41.269-7, Standard Abbreviations (Optional).

   Note: If either Name 1 or Name 2 is too long after applying abbreviations mentioned above, then enter as many characters as possible. Don’t continue the entry on Name 2. Don’t abbreviate entries used for the Name Control.

6. Don’t enter a slash (/), if shown in the name line. Leave a space.

(2) Space before and after an ampersand (&). In Name 1, enter "and" or "&" as shown.

(3) Omit all punctuation, except for hyphens (-). The hyphen is keyed using the MINUS (-).

(4) Space within a true last name if shown.

(5) If Name 2 contains three characters or less, override the field error by pressing the <Ctrl>-<4> key.

(6) In the second name line change "and" to "&".

1. If "In-Care-Of" or "%" is found in the middle of Name 1, move the information to the Name 2 field.

Example: Roger Banana c/o Anaconda Trucking and Moving Corporation

Enter name	In Prompt
ROGER BANANA	Name 1
% ANACONDA TRUCKING & MOVING CORP	Name 2

2. If an "In-Care-Of" name is present, enter "%", space, and the name. If information is already present on Name Line 2, include as much as possible after the "In-Care-Of" information is input.

   Note: If two or more "In-Care-Of" name lines are present enter the first "In-Care-Of" name.

(7) If there are two or more names in Name 2, separate them with the word "OR", unless "and (&)" or "C/O (%)" are present. Enter "&C" when edited as the last two characters of Name 2 data (no space between the two characters) when the taxpayer entry is too long for the field.

Enter name	In Prompt
WOOD N WILLOW	Name 1
TULIP R SPANIEL OR ROSE E LOCUST &C	Name 2

Example: Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin

Enter name	In Prompt
ROBERT WOODPECKER	Name 1
ELEANOR WOODPECKER OR GLORIA ROBIN	Name 2

Example: Albert Palm, Jr. OR Rose Holly or Robert Coffee

Enter name	In Prompt
ALBERT PALM JR	Name 1
ROSE HOLLY OR ROBERT COFFEE	Name 2

Example: Arthur AND Roberta Poplar or Stephen Poplar

Enter name	In Prompt
ARTHUR POPLAR	Name 1
ROBERTA POPLAR OR STEPHEN POPLAR	Name 2

(8) Second Name Line data, such as DBA, C/O or %, should be entered on the second line if placed on the address line and clerk intervention is required.

(9) IMF Only - Don’t enter titles such as Mr., Mrs., Capt., Dr., Rev., in any individual's name (except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns).

Example: Mr. OR Mrs. Joe Walnut - and/or ampersand (&) included.

Enter name	In Prompt
JOE WALNUT	Name 1
MRS JOE WALNUT	Name 2

(10) BMF Only

1. Abbreviate corporate name information only when it is abbreviated on the document or the name line exceeds the allowable space. Never abbreviate the first four characters containing the Name Control.

   Exception: Always use the following abbreviations for corporate entries:
   ASSN for Association
   CO for Company
   CORP for Corporation
   FDN for Foundation
   INC for Incorporated
   LLC for Limited Liability Company
   PA for Professional Association
   PC for Professional Corporation
   PS for Professional Service
   SC for Small Corporation

2. Use the following when you see one of these symbols:
   • #, enter NO
   • ¢, enter CENT
   • +, enter PLUS

3. Omit special characters and/or symbols not outlined above and enter a blank space instead in its position in the name line.

   Note: The ampersand (&) isn't considered a symbol for name line.

4. Omit the designation only such as TA, DBA, AKA, Owner, Proprietor when entering data.

   Note: Don’t enter DBA or TA. If scanner reads DBA or TA correctly and no other corrections are needed, leave as is.
   Don’t enter the designations or data for FKA, formerly DBA or any data that follows these designations.

5. If a city or state is shown as part of the first name line, enter the complete name of the city or state. NO abbreviations.

6. If the name begins with the word "The" and has more than one word following "The", Do Not enter "The".

7. If the name begins with the word "The" and has only one word following "The", enter "The" as the first word on the name line.

8. If there are initials in a person's name or a company name with abbreviations such as LLC, MD, PC, don't space for periods. If scanner picks up spaces, leave as is.

9. If there is a business name in the name line such as "Rug Doctor" or "Mister Clean" and the system drops the Doctor or Mister, re-enter the name as submitted.

10. If Name 2 contains three characters or less, override the field error by pressing <Ctrl>-<4>.

11. If a foreign address is present, don't use the Name 2 field to enter names. Find further instruction for entering foreign addresses in IRM 3.41.269.8.2, Address Elements.

12. If sole proprietor is notated and a corporate designation isn't part of the business name, enter the individual’s name as Name 1 and list any business name present as Name 2.

(1) Enter the information exactly as shown on the document except as instructed below or when the NABR has perfected the address. See IRM 3.41.269.7 (2).

1. If the address can be determined whether it is all or partially in Name 2 and Address field, leave the address where it is. It isn't necessary to move the entire address to the Address field.

   Caution: Omit "In-Care-Of" symbol (%) if shown with an address.

2. Do not enter periods in the Address field, however, punctuation such as slash (/) and hyphen (-) are acceptable. If a period is present between two numbers enter a space for the period.

   Exception: If an ampersand (&) is present in the street address, enter as "AND." If an apostrophe (‘) is present omit the apostrophe and don't leave a space for the apostrophe.

3. Use the "required" street abbreviations when entering the entire field. Enter abbreviations for street addresses as shown in Exhibit 3.41.269-5, Street Abbreviations (Required), and Exhibit 3.41.269-6, Street Abbreviations (Optional). If perfecting only part of the address, such as the state or ZIP Code, don't go back to the street address to abbreviate if the scanner picked up the street address as present on the document.

   Exception: If the name of the street is a direction, the direction must be spelled out. Don’t abbreviate street names.

   Example: 123 North Street should be entered as 123 NORTH ST.

4. "(Optional)" If a document has a PO Box, Post Office Box, POB, PO, or PO Drawer, enter an asterisk (*) followed by a space in the first two positions of the Address field instead of "PO Box." It isn't necessary to change "PO Box" to an asterisk (*) if scanned correctly. Don’t substitute an asterisk for Personal Mailbox (PMB).

   Example: PO Box #24; ENTER *(space) 24.

5. If a document contains a street address and a PO Box, enter both on the Address field with the PO Box or (*) entered first. If the combination is too long, the PO Box takes precedence. Also, use abbreviations as necessary to limit this entry to 35 positions. Enter as much of the street address with abbreviations as possible.

6. If two street addresses are present with the same city and ZIP Code, enter the first street address. If two addresses are present, including a PO Box and an address, with different city and ZIP Code, enter the first in the Address, City, State and ZIP fields.

7. If the system presents all nine-digits of the ZIP Code and the digits are correct, accept them. If there is a change to be made, only the first five-digits of the ZIP Code are required to be entered. If other than five or nine-digits use the system default ZIP Code.

8. Omit "No, No., Num, #" symbol and "Number" if it appears as a prefix to a house, apartment, Route, or PO Box number.

9. If the street address cannot be determined or is blank on the transmitted form, enter "Z" in the Address field as shown in Exhibit 3.41.269-8, Information Returns (IRP) Entity Fields Transcription Sheet.

10. If the city cannot be determined or is blank on the supporting forms being transmitted, enter "ZZZ" in the City field and leave the State and ZIP fields blank as shown in Exhibit 3.41.269-8, Information Returns (IRP) Entity Fields Transcription Sheet. If the State and ZIP fields are missing or cannot be determined, leave blank.

11. If multiple street designations are present only abbreviate the last designation present.

    Example: 1234 Circle Road Drive should be entered as: 1234 CIRCLE ROAD DR

12. Major City Codes are listed in Exhibit 3.41.269-4, Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes. If a Major City Code is used and a ZIP Code isn't present, a valid five-digit ZIP Code for the city is generated by the system.

13. If North, South, East or West is shown as part of the city name, use the standard abbreviation (N=North, S=South, etc.). NEVER use a Major City Code and the standard abbreviation together.

    Example: West Miami enter as W MIAMI, not W MF.

14. For domestic addresses only, if the city contains numerics, enter as alphas.

    Example: 29 Palms enter as TWENTY NINE PALMS.

15. If correcting or transcribing an Address field add st, nd, rd or th to a numbered street when there is a street designation such as Road or Street.

    Note: 102 S. 38 Road would be transcribed as 102 S 38TH RD

16. Enter standard abbreviations for states and territories as shown in Exhibit 3.41.269-1, States, State Codes, and ZIP Codes Sorted by State, through Exhibit 3.41.269-3, ZIP Code, City, and State Exceptions.

17. If there is no state but a ZIP Code is present, press the <Enter> key in the ZIP field. This generates the state code for this ZIP Code in the prompt area. Follow the screen prompts to accept this code or to enter a different code.

18. If there is no ZIP Code (or the ZIP Code is less than or more than the standard five or nine-digits) but a state is present, press the <Enter> key in the ZIP field. The system generates the default ZIP Code for this state.

    Note: DON’T generate the default ZIP Code without first entering the ZIP Code "if" present on the form.

19. If the system prompts that the ZIP Code entered and present on the form doesn't match the state, delete the ZIP Code entered from the form and generate the default ZIP Code for this state.

    Note: DON’T generate the default ZIP Code without first entering the ZIP Code present on the form.

20. Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses must be transcribed with the appropriate two-character state code followed by the corresponding unique five-digit ZIP Code.

21. When an APO, DPO or FPO is used, don't enter any other data in the City field.

22. If the ZIP Code is out of range on APO, DPO or FPO addresses, enter 34001 for Miami, 09001 for New York and 96201 for San Francisco or Seattle.

23. If APO, DPO or FPO cannot be determined, enter "ZZZ" in the City field.

24. When APO, DPO or FPO is to be transcribed in the City field, the State field must correspond with the following:

State Code	ZIP Code Range	Geographic Location
AA	340	Americas
AE	090-098	Europe
AP	962-966	Pacific

EXAMPLE:	ENTER AS:
APO New York, NY 090XX	APO AE 090XX
FPO San Francisco, CA 962XX	FPO AP 962XX

(2) Foreign addresses on Form 1096, Annual Summary and Transmittal of U.S. Information Returns, are never entered. Enter "Z" for the street address, "ZZZ" for the city. Don’t enter a period in the State field. Don’t enter the street address on the second name line.

(3) Foreign addresses on payee documents are entered as follows:

1. Enter the foreign street address in Name 2 field. Don’t use Name 2 field for "In-Care-Of" information or as an overflow of Name 1 information when entering foreign addresses.

2. Enter the foreign city, state or province, and mailing code, if present, in the Address field. Use abbreviations as necessary to limit this entry to 25 positions. Use Exhibit 3.41.269-5, Street Abbreviations (Required), through Exhibit 3.41.269-7, Standard Abbreviations (Optional). Separate the postal code from the foreign city or province by a space.

   Example: London 02.

3. Enter the foreign country in the City field. If missing or unknown, enter "ZZZ". Use abbreviations to limit this entry to 15 positions. Use Exhibit 3.41.269-5, Street Abbreviations (Required), through Exhibit 3.41.269-7, Standard Abbreviations (Optional).

4. Enter a period (.) in the first position of the State field to identify the address as foreign.

5. Leave the ZIP Code blank.

(1) If both EIN (box 1) and SSN (box 2) are present, enter the EIN only.

(2) If there are 2 TINS in the same box and the primary TIN cannot be determined, use the top or first TIN.

(3) If both an EIN and SSN are present on Form 1096, Annual Summary and Transmittal of U.S. Information Returns, enter the EIN on the form. If detail documents are submitted with an SSN, and all payer information is the same, enter the EIN from the Form 1096, on the detail documents.

(4) If the TIN is missing, has more or less than nine-digits and can be determined or found on the first detail document, suspend. The TIN is physically edited (entered) on the Form 1096 for processing.

(5) If a valid TIN isn't present in any of these locations, enter "999999999" in the EIN field of the Form 1096. On detail documents the payer’s federal identification number is left blank.

(6) All TINs are entered in the proper field. The format for an EIN is XX-XXXXXXX and the format for a SSN is XXX-XX-XXXX. If the TIN is placed in the wrong box, then enter the TIN in the correct data field.

(1) Enter the alphanumeric characters from the account number box.

1. If illegible, leave blank.

2. Accept partial names as a valid entry.

   Example: An entry such as Tom B 4508–1, would be entered as, TOM B 45081.

3. Accept TINs as valid entries.

4. Don’t accept a company’s name as a valid entry. If present, do not enter.

5. Don’t enter, or leave spaces for, any special character(s), punctuation or leading zero(es).

6. Don’t enter any descriptive words or addresses. Examples of descriptive words are: "SSN, TELEPHONE NO, SAVINGS BONDS, NAMES, or COMPANY NAMES, BATCH," etc.

   Example: An entry such as, 003223 Batch 45789-478b, would be entered as, 3223 45789478B.

7. Don’t enter money amounts or net totals.

8. If an entry has more than 30 characters, enter the first 30, after considering (b) and (c) above.

(1) Enter all money amounts as DOLLARS ONLY. DO NOT enter money amounts from any form or document that is "X'd out." Consider a form that is "X'd out" voided.

(2) If any document has more than one money amount in the same box, suspend so the amounts can be added together and enter the total. If an amount is labeled "net," enter only that amount.

(3) If a negative money amount appears in a positive only field, enter a zero. Negative amounts can be identified by a minus sign or being enclosed in parentheses. Void the document if the corrected box isn't marked and there are no other money amounts present.

(4) Enter negative amounts, where allowed, by leading the amount with a hyphen (-). Below are the only forms where negative amounts are permitted. Enter these amounts with a leading hyphen (-).

• Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, boxes 1d, 1g, 8, 9, 10, and 11.

• Form 1099-DIV, Dividends and Distributions, box 2a.

• Form 1099-OID, Original Issue Discount, box 10.

(5) If a money amount is in a field SCRIPS doesn't enter, input the entity information, leave the money fields blank and release the document. Don’t void the document.

(6) If the money amount isn't entered on the template or verified during DV, and there is a money amount present on the document, turn the AUTO mode off and enter the amount in the appropriate field on the template.

(7) If the clerk is unable to read the money amount, suspend the block of work, pull the paper documents and input the data. If the money amount cannot be determined, void the document.

(8) If the only money amount is less than $1.00, void the document unless the document is:

• marked as corrected

• the FATCA box is marked

• listed in paragraph 4 above

• Form 1098-T, Tuition Statement

• Form 1099-MISC, Miscellaneous Information, with an entry in box 7

(9) If a money field that didn’t require correcting is incorrectly entered, turn the AUTO mode off and enter the correct money amount.

(1) To delete a payer's entire submission (or unit-of-work, or transmittal), enter nine zeroes in both the EIN (box 1) and SSN (box 2) of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Pull and send the deleted Form 1096, and all the associated detail documents back to the IRP Sort function. Usually, deleting a submission is a procedure used by a manager or work leader. Always delete a submission if:

• the detail document payer information doesn't match the Form 1096.

• the box titles have been changed

• the tax year cannot be determined

• money amounts cannot be determined (e.g., decimal point placed incorrectly)

• it has prior or subsequent year documents

• the incorrect detail document type is selected during FI

• the Form 1096, is missing both the name and SSN

(2) Deleted submissions being perfected in SCRIPS for re-scanning needs to have UPC counts entered in BBTS to ensure capture of the activity. This is inclusive of deletes initiated either due to clerk action or automatic system deletion (i.e., mixed blocks of work). Receipts and production need to be entered under function code 550. See IRM 3.41.269.2.5.

(1) Always void a payee document (never a Form 1096, Annual Summary and Transmittal of U.S. Information Returns) if:

• the void box on the top of the form is marked

• the form is crossed out or the word VOID is written over it

• the void box and corrected box are both checked

• the dollar amounts are all zeroes or less than $1.00 (indicators and codes on the form are not considered money amounts) "AND" the corrected box "OR" the FATCA box isn't marked

  Exception: Form 1098-T, Tuition Statement, and Form 1099-MISC, Miscellaneous Information. See IRM 3.41.269.8.7 (3) and IRM 3.41.269.8.7 (5) instruction below.

• the form is a duplicate of the previous form. See also IRM 3.41.269.8 (11)

• the form is a summary record of dollar amounts in the submission. The form may be marked by the filer as a "summary, total, or subtotal" form

• the form is blank

(2) VOID Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc., if its only entry is in box 7.

(3) DON’T void Form 1099-MISC, if the Direct sales, box 7, is marked.

(4) DON’T void supporting forms if the corrected box is marked.

(5) DON’T void Form 1098-T, Tuition Statement, with no money amount. Void the document only if the void box is checked.

(6) DON’T void a form the system misread and placed an "X" in either the void or corrected boxes when one isn't present on the document.

(1) From the Workstation Main Menu, select Data Validation (DV).

(2) From the Data Validation (DV) Selection Menu, select "IRP 1096 Image Only".

(3) A 1096 Image Only block opens a UW containing up to 100 documents.

(4) If a document isn't recognized by the scanner, a window opens that allows you to identify the image as an envelope or Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Additionally, a single image or entire block may be removed from further processing.

1. If the image is neither an envelope nor Form 1096 press <Shift>-<F12> to remove the document from further processing.

2. Press <Alt>-<E> to identify the image as an envelope.

3. Press <Alt>-<6> to identify the image as a Form 1096.

4. Press <Ctrl>-<Shift>-<Delete> key combination to remove the entire block.

5. If the image is identified as a Form 1096, the DLN must be entered. If the document is removed, a DLN isn't required.

(5) Enter the 14-digit DLN for each Form 1096. The previously entered DLN is displayed at the upper half of the DLN entry window.

(6) Whenever a 14-digit DLN is entered, the DLN is validated by requiring you to enter it twice. Each component of the DLN (i.e., the File Location Code, Tax Class, Doc Code, Julian Date, Blocking Series, Sequence Number and Year Digit) undergoes validation. Any invalid component generates an error message explaining the error.

(1) Title of Report: IRP Cumulative DLN Report (IPS06191)

(2) Description: This report provides a cumulative year-to-date summary of document volumes by IRP form type. It is updated each time the IRP Assigned DLN Report is generated. The report is purged only once, at the end of the processing year. This report is generated on demand, but no search criteria is required. When the report is selected, it is immediately run.

(3) Using the Report: Although this report is still available, it became obsolete with the introduction of the IRP Production Report. There is no longer a reason to print this report.

(1) Title of Report: IRP Assigned DLN Report (IPS03339)

(2) Description: This report lists the beginning and ending IRP DLNs assigned by the scanner and lists any unused DLNs within that range. It is automatically generated and printed out upon completion of a scanner job and cannot be repeated. The report number is different than other report numbers in that it consists of the module number and the scanner Job ID.

(3) Using the Report: This report should remain with the tub/box of documents after they are scanned. Scanner operators should generate a report for each tub/box. If documents are not released from the SCRIPS area after they are output, printing this report isn't necessary. In this case, the scanner operator should write the range of DLNs assigned on the tub/box.

(1) Title of Report: IRP DLN Output Report (IPS01118)

(2) Description: This report lists the Block Numbers assigned to output blocks as well as the number of documents within each block. It is generated automatically upon completion of IRP Block Output Processing (i.e., when the output tape is finished). The report is sorted by the DLN of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and is grouped by UW. The Form 1096 documents are indicated with an asterisk (*).

(3) Using the Report: This report should be printed and accompany documents as they are output. If documents are not released from the SCRIPS area after output, it isn't necessary to print the report.

(1) Title of Report: IRP Override Report (IPS03338)

(2) Description: This report details the year-to-date cumulative number of validation overrides recorded for IRP documents. It provides a "snapshot" of the <Ctrl>-<F4> Key Usage Audit Table at the time the report is generated. It is generated on demand but no search criteria are required. When the report is selected, it is immediately run. The report is sorted by Operator Login ID, Function Code, Program Number, and Form Field Number. The Operator Login ID isn't displayed in the output.

(3) Using the Report: This report may be used to identify conditions that force workstation operators to override an IRP validation. The only way an operator can proceed is to override the validation. This may signal a need to revise the IRP programs.

(1) Title of Report: Inventory Report (IRP) (IPS03350)

(2) Description: This report provides information on the amount of IRP work currently on the system. It provides a "snapshot" of the Document Summary Audit table at the time the report is generated. This report is sorted by date.

(3) Using the Report: This report can be used to track the IRP inventory on the system at the time that the report is run. Be careful when using this report because if IRP is still being worked, the statistics changes.

(1) Title of Report: IRP Production Report (IPS03331)

(2) Description: This report provides a detailed status of all IRP documents. For each form type, the report shows how many documents were scanned, entered in OE paper, and the output for the current day, and includes year-to-date figures as well. Supervisors can’t purge this report. It is cleared at the beginning of each year as part of the production startup procedures.

• Page 1 shows the input and processed volumes by form type. Cumulative volumes are given for the day and cumulative volumes for the processing year.

• Page 2 shows the daily workflow location volumes by form type and historical workflow location volumes for the processing year.

(3) Using the Report: This report is used locally as a record of IRP processing through the processing year and, to the degree possible, as a record of daily activity and as an aid in validating production volume reporting. This report should be used when analyzing managerial production reports for accuracy and total year-to-date deleted items on both page one and two should be considered.

(4) Submitting the Report: Weekly the sites run the IRP Production Report and e-mail’s a copy of this report - by close of business Monday - to National Office. Send to *IT SCRIPS PO.

(1) Title of Report: IRP Run Balancing Report (IPS01119)

(2) Description: This report lists the tape designation and file number of the output tape. It also lists the volumes output and dropped during output, as well as the total, for a particular output run. It is generated automatically upon completion of IRP Block Output Processing (i.e., when the output tape is finished). It doesn't include a breakdown by form type.

(3) Using the Report: This report is the most convenient source of output volumes, per output run. See Exhibit 3.41.269-43, Unit Production Log Input Batch/Block Tracking System (BBTS), for additional information on using report information for unit production and receipt input.

(1) Title of Report: Federal Tax Withheld (FTWH) Report (IPS01122)

(2) Description: This report prints during output for transmitted documents having federal tax withheld as the only money amount. Images of the documents are printed with the report. Any document listed on this report is deleted and not output.

(3) Generating the Report: This report generates automatically during output.

(4) Printing the Report: This report prints automatically during output.

(5) Using the Report: Route this report, along with the images, to the IRP Sort function.

(6) Reviewing the Report: Prior to routing the report for disposition review the report and the images for accuracy.

1. Review each image to ensure the only dollar entry is box 4 - Federal income tax withheld.

2. If other entries are present on the submission prepare Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and process the copy of the submission attached to the FTWH Report.

3. Edit the report to reflect any submissions removed prior to forwarding to the IRP Sort function.

(7) The system prints an image for each document where federal tax withholding is the only money amount present.

(1) Title of Report: Throughput Statistics Report (IPS06440)

(2) Description: This report lists the total number of blocks, documents, processing time, and documents per hour for scanning operations by scandriver. Transport and crossover are also available for the time entered.

(3) Using the Report: This report is used to drop Unit Production Cards (UPCs) to document daily volume of data documents scanned into the system. See Exhibit 3.41.269-43, Unit Production Log Input Batch/Block Tracking System (BBTS).

(1) Title of Report: IDRS Request Report (IPS00470)

(2) Description: This report lists the total number of requests, number of requests not found, and number of images printed for each request type on a given day.

(3) Using the Report: This report is used to trouble shoot missing IDRS print requests.

(1) Title of Report: Workflow Status (IPS0698)

(2) Description: This report lists the task/sub-task number, the sub-task description, blocks at the sub-task, total documents for the block, and documents ready for the sub-task. This report also contains percentages for system capacity used under the following three categories: General, IRP, and IRP/ACA/K1/941/940/Stand-Alone.

(3) Using the Report: This report is used to monitor documents and system capacity. Once blocks/UWs of documents have been processed through SCRIPS and accepted by down-stream processing, the files containing the documents images, ASCII data, and statistical information can be purged from the system.

(1) Title of Report: IRP Pull Document/Submission Report (IPS00812)

(2) Description: This report lists each document and submission removed from the SCRIPS system by clerk or supervisor intervention during system processing in FI, OE or DV functions. This report is generated using backend General Report located in the SCRIPS Utilities menu.

(3) Using the Report: This report is used to identify the deleted documents in addition to the clerk manually notating the documents to pull.

(4) The reason is one of the following pull document report codes:

(1) Title of Report: Work Station Operator Statistics Program and Function Summary Report (IPS0083)

(2) Description: This report lists Operator Statistics as queried for SCRIPS programs and applicable functions both individually and cumulatively.

(3) Using the Report: This report is used to identify the number of documents processed by operators in Forms Identification, Data Validation and Original Entry for specified queried periods of time. Information retrieved can be utilized for BBTS Unit Production input of receipts and production. See Exhibit 3.41.269-43, Unit Production Log Input Batch/Block Tracking System (BBTS).