3.13.2. BMF Account Numbers

(1) Historically, BMF Entity processed Form SS-4, Application for Employer Identification Number (EIN). In 1986, Cincinnati BMF Entity started manning a phone on Fridays to assign EINs. The practice became wildly popular and within two years grew to ten phones assigning EINs every workday. During the reorganization in 1999, Entity moved to the newly created Submission Processing. The EIN function went to Accounts Management.

(2) In 1999, IRS announced a plan to consolidate Submission Processing Centers. By 2003, Andover, Atlanta, Brookhaven, Memphis, and Philadelphia submission processing sites were shut down and the five remaining sites became specialized. Austin, Fresno, and Kansas City sites were assigned IMF work. Cincinnati and Ogden sites became sole BMF sites.

(3) On January 1, 2007, another reorganization took place and BMF Entity Unpostables split from BMF Entity. BMF Entity Unpostables went to Input Corrections Operation (ICO) and BMF Entity stayed in Document Perfection Operation (DPO).

(4) In 2016, IRS announced a plan to further consolidate Submission Processing Centers. The Cincinnati Center was the first to close in September 2019, with Fresno following in 2021.

(1) Authority for the use of taxpayer identification numbers is found in Section 6109 of the Internal Revenue Code and the corresponding Treasury regulations. Additional authority for the procedures in the IRM provisions below is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:

• IRC 444 - Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, see IRM 3.13.2.22, .

• IRC 501(c)(3), 501(e), 501(f), 501(k) - Employment Code W, see IRM 3.13.2.6.10.

• IRC 645 - Trust as part of an Estate, see IRM 3.13.2.8.7.

• IRC 1362(a) - Form 2553, Election by a Small Business Corporation, see IRM 3.13.2.23.

• IRC 3504 - Form 2678, Employer/Payer Appointment of Agent, see IRM 3.13.2.17.

• IRC 7508 and 7508A - Disaster Relief

• IRC 7519 - Form 8752, Required Payments or Refund Under Section 7519, see IRM 3.13.2.8.20.

• IRC 7701 - Form 8832, Entity Classification Election, see IRM 3.13.2.27.

(1) The Campus Director is responsible for monitoring operational performance for the Submission Processing campus.

(2) The Operations Manager is responsible for monitoring operational performance for their operation.

(3) The Team Manager/Lead is responsible for the performance monitoring and ensuring employees have the tools to perform their duties.

(4) The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

(1) BMF Entity uses Entity Batch/Block Tracking System (BBTS) to control and assign the work.

(2) Incoming mail and cases are either delivered to the Entity Clerical Support area or picked up by an Entity designee from the appropriate area(s) daily.

(3) If Entity receives taxpayer replies for other functional areas, verify the IDRS number located in the "In reply refer to:" area of any IRS generated letter. If the IDRS number does not belong to an Entity employee, do not batch it. Route it to the appropriate functional area without delay.

(4) The time frames for processing BMF Entity inventory start from the IRS received date unless otherwise specified. See IRM 3.30.123, Work Planning and Control - Processing Timeliness: Cycles, Criteria, and Critical Dates.

(5) If it is discovered documents were batched under an incorrect category, the batch may be re-batched to the correct category, but only during the week the batch was created.

(6) In some circumstances, cases need to be routed to a more experienced Tax Examiner for resolution. Batching clerks will adjust the volume of the original batch and immediately re-assign the remaining documents.

(7) To meet the program completion date, all BMF returns must be processed according to the required time frames.

(8) The time frame for all returns and documents received via transshipment, must be given an additional 5 processing days, however this additional time cannot be granted if the BMF return is in jeopardy of exceeding the Program Completion Date (PCD).

(9) The time frame for processing Form 4442, Inquiry Referral, is 20 days. If the Form 4442 is for a government contractor, this case must be processed immediately. Do not wait 20 days. The Form 4442 for government contractors can be identified by the following: "Expedite Government Contractor".

(10) If it is determined an item meets the criteria of several categories, it will be sorted according to the most technical category that applies. An example is BMF correspondence other than an address change. If the correspondence clearly gives information concerning a Form 2553 problem, categorize this item for a twenty-day time frame.

(11) Batch sizes are based on a theory of volume. The largest volumes received by Submission Processing BMF Entity are Forms 2553. All entity cases are to be processed within a time frame based on IRS received date; all inventory must be batched by the end of each day (or whatever time the Campus designates as end of day). Therefore, batching documents late in the day (most likely) will not meet maximum batch size. Other circumstances may dictate batch sizes be smaller than prescribed.

(12) It is important to be able to readily identify types of documents and the processing time frame without having to look at each individual batch. One way of achieving this is to use colored folders for the batches of documents.

(13) There are certain types of cases generally not delivered to Submission Processing Entity through mail. They are hand carried to the manager or a designee. It is the responsibility of the manager or designee to batch these cases with the appropriate processing time frames.

(1) The terms below are used in BMF Entity.

(2) Account - A record of the returns filed and other activity for the relevant tax period(s) with respect to a specific type of tax and related to a specific taxpayer identified by a Social Security Number (SSN), Individual Tax Identification Number (ITIN), or an Employer Identification Number (EIN).

(3) Accounts Maintenance Transcripts - A transcript generated when an unresolved credit is on the Master File.

(4) Administrator - Person or group of persons specifically designated as the Plan Administrator by the terms of the plan document(s) under which the plan number is operated.

(5) Amended Return - A second return filed which changes the information submitted on the original return.

(6) Automated Collection System (ACS) - An automatic calling system for tax periods within an account that is in taxpayer delinquent investigation or taxpayer delinquent account status.

(7) Asset Code - Code used to identify end of year total assets.

(8) Automatic Data Processing (ADP) - The handling and processing of data from its electronic machines with a minimum of human intervention.

(9) Batch - A group of work of like documents within a program code.

(10) Blocking Series - A special identification within a DLN that requires or identifies special action.

(11) Business Master File (BMF) - A magnetic tape file containing information about taxpayers filing BUSINESS returns and related documents.

(12) Business Operational Date (BOD) - The date assigned to beginning of liability for annual and excise returns.

(13) Calendar Year - The twelve-month period from January 1 through December 31.

(14) Command Code (CC) - Five-character code used to input data on IDRS.

(15) Computer Paragraph (CP) - Computer generated notices to request information or give information to the taxpayer regarding certain aspects of their tax return. Also, certain notices are generated to inform the Campus of postings to the Master File that require additional action.

(16) Controlled Foreign Corporation (CFC) - Generally, a controlled foreign corporation is any foreign corporation in which more than 50 percent of the voting power of all classes of stock entitled to vote or more than 50 percent of the corporation’s value is owned directly, indirectly, or constructively by U.S. shareholders (who are U.S. persons that directly, indirectly, or constructively own at least 10 percent by vote or value) on any day during the taxable year of such foreign corporation.

(17) Consolidate - The moving of data when one taxpayer has erroneously been given more than one TIN.

(18) Credit Balance - A term noting a credit outstanding on a module. Identified by a minus (−) after the amount.

(19) Cross Reference (X–REF) - Identifies Related TINs.

(20) Cycle - One week’s processing at the Campus and Enterprise Computing Center at Martinsburg (ECC-MTB). The cycle is expressed by an 8-digit code. The first four digits represent the processing year, the 5th and 6th digits represent the processing week in that year, and the 7th and 8th digits represent the day in cycle.

(21) Document Locator Number (DLN) - A controlled number assigned to every return or document input through the ADP system. The fourteenth (last) digit is the year of processing and is assigned by the Campus Computer Program at the time of the original input. The DLN is used to control, identify, and locate documents processed in the ADP system.

(22) Dummy Return - An input return not prepared by the taxpayer or an input document treated as a return.

(23) EIN Prefix Code - Two numeric digits which identify the beginning of an employer identification number. It is used to control how EINs are distributed. It is used to avoid the issuing of duplicate EINs.

(24) Employee Benefit Funds/Trusts - Types of trusts where the assets of the plan have been placed.

(25) Employee Plans and Exempt Organizations Application Control System (EACS) - IDRS provides access via a special case control number available by use of CCs PLINQ'O' and PLINF/PLINF'E'.

(26) Employer Identification Number (EIN) - An assigned nine-digit number to identify a business tax account.

(27) Employment Code (EC) - A one-letter code used to identify certain employers regarding Social Security Taxes and Federal Unemployment Tax.

(28) Employee User Portal (EUP) - System used to access images of electronically filed returns (Modernized e-File (MeF)).

(29) Enterprise Computing Center at Martinsburg - The facility in Martinsburg, WV, where various transactions post to the various Master Files (I, B, EP).

(30) Entity - That portion of the Master File record which identifies the taxpayer. It contains name, address, social security or employer identification number, Employment Code if applicable, name control (four characters from the taxpayer's name), location codes, filing requirement codes, fiscal year month, date of establishment, beginning of liability for all returns.

(31) Electing Small Business Trust (ESBT) - An Electing Small Business Trust as defined in IRC 1361(e)(1).

(32) Excess Collections - An account of unapplied credits transferred from an unidentified or Master File Account.

(33) Federal Deposit Insurance Company (FDIC) - The entity that guarantees deposits made with private financial institutions.

(34) Fiduciary - A person or institution entrusted to act on behalf of a taxpayer.

(35) File Source - A one digit code which follows the Taxpayer Identification Number (TIN). The common values are:

(36) Filing Requirement Code (FRC) - Identifies the type of return a taxpayer must file.

(37) Fiscal Year Month (FYM) - Any month a taxpayer elects to be the ending month of an accounting year.

(38) Group Return - Form 990 marked "Group Return" or "Consolidated" reflects a special election by the Parent Organization to file one return for all subordinates electing to be covered under a group return. This return is in addition to the Parent's own return. The group return will use a distinct EIN that is used solely for filing the consolidated return.

(39) Income Code - Code used to identify yearly receipts for BMF Returns.

(40) Indian Tribal Government - The term given to Native American communities that are afforded exemption from FUTA.

(41) Integrated Data Retrieval System (IDRS) - A computer system with the capability to instantaneously retrieve or update stored information which will work in harmony with our Master File or taxpayer accounts. This system is aimed at quick resolution of problems and inquiries concerning current and prior taxpayer accounts.

(42) Local Account Profile (LAP) - A TIN file for validating the TIN or TIN/name control for IDRS input CCs.

(43) Master File (MF) - A magnetic tape record containing all information with respect to taxpayer's filing of returns and related documents, both business and individual. The business Master File (BMF) contains records on each taxpayer, divided into two sections, Entity Section and Returns Section.

(44) Master File Tax (MFT) Account Code - A two-digit number which identifies the type of tax.

(45) Merger - When two or more corporations combine and one is the successor corporation - the other corporation would final out returns on the number. DO NOT confuse this with consolidation (TC 011).

(46) Modernized e-FILE (MeF) - A web-based system that allows electronic filing of Individual, Corporate, Partnership, Exempt Organizations, Excise, Estate and Trusts, and Employment Tax Returns through the Internet.

(47) Name Control - (NC) - The first four letters of the taxpayer's last name (in the case of individuals) and the first four letters of the business name (in the case of partnership, corporations, etc.). The name control is used to check the Master File and assure that the TIN corresponds with the proper taxpayer.

(48) Name Control File - A list of all SSN accounts from SSA.

(49) National Account Profile (NAP) - A new national TIN file of entities on the IMF, BMF, EPMF and IRAF. It is used to validate the TIN or TIN/Name Control for IDRS input CCs and for researching with CC INOLE.

(50) Parent - A corporation that owns subsidiary corporations.

(51) Personal Service Corporation - Type of corporation where substantially all of the activities involve the performance of services in the field of health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting, and substantially all of the stock of which is owned by employees who had performed the services, any estate of any individual who had performed the services listed above, or any person who acquired stock of the corporation as a result of the death of an employee or retiree described above, if the acquisition occurred within 2 years of death.

(52) Prior Year - A prior year is a tax period that precedes the processing year.

(53) Re-Input - Reprocessing the return.

(54) Re-file - Sending the return/document back to files to be filed in its original position in the block.

(55) Reject - A return or document that was not acceptable by the Campus computer because of incorrect or incomplete information.

(56) Remittance Transaction Research (RTR) - The computer system that maintains copies of checks received from taxpayers.

(57) Return - A legal form or written evidence used by the taxpayer to record tax information (TC 150).

(58) Revocation - Taxpayer initiated correspondence to revoke a small business S-election.

(59) Social Security Number (SSN) - A permanently assigned nine-digit number from SSA to identify an individual income tax account.

(60) Subsidiary - Subsidiary of a Parent organization.

(61) Tax Module - Part of a taxpayer's account which reflects tax data for one type of tax and one tax period.

(62) Tax Period - The period of time for which a return is filed. The IRS uses a six-digit code to indicate the end of the tax period for a given return. (The first two digits represent the century, the second two represent the year and the last two digits represent the month.)

(63) Taxpayer Delinquent Account (TDA) - A tax module where a return has been filed but not fully paid and is in collection status.

(64) Taxpayer Delinquent Investigation (TDI) - A tax account that has a filing requirement for which a return has not been received and is in collection status.

(65) Taxpayer Identification Number (TIN) - An EIN, SSN, ATIN or IRS Individual Taxpayer Identification Number (ITIN).

(66) Termination - The corporation no longer meets the requirements of a small business corporation (for example passive income, corporation has more than 100 shareholders) or a partnership, S corporation or personal service corporation terminates its IRC Section 444 election or Form 2678, Employer Appointment of Agent .

(67) Transaction Code (TC) - Codes used to identify transactions being processed and to maintain a history of actions posted to taxpayer accounts on the Master File. A three-digit code used to identify actions being taken to a taxpayer's account.

(68) Transcript - A copy of entity and tax data from the Master File concerning a taxpayer's account.

(69) Unpostable (UP) - An input transaction that attempted to post to the Master File but could not because of inconsistencies with the posted transactions or filing requirements or the input data.

(70) Unprocessable - A document that is incomplete, illegible, or otherwise unsatisfactory for input.

(71) Wages Paid Date (WPD) - The date assigned to the beginning of liability for employment tax returns.

(72) An Acronym is a word formed from the initial letter or letters of each of the successive parts or major parts of a compound term such as IDRS for Integrated Data Retrieval System.

(73) Acronyms utilized in this IRM will be identified and explained in each subsection. After the acronym is identified and explained then only the acronym will be utilized throughout the remainder of the subsection. Some acronyms are used universally throughout the IRS and identifying and explaining these in multiple subsections would be unnecessarily redundant. Some examples of these universal acronyms are IRM, IRC and IDRS.

(74) The following acronyms will be seen throughout this IRM:

• ACS- Automated Collection System

• ASED- Assessment Statute Expiration Date

• ATIN- Adoption Taxpayer Identification Number

• BMF- Business Master File

• BMFOL- Business Master File On Line

• CAWR- Combined Annual Wage Reporting

• CC- Command Code

• CFC- Controlled Foreign Corporation

• CII- Correspondence Imaging Inventory

• CP- Computer Paragraph

• CPEO- Certified Professional Employer Organization

• DCC- Detroit Computing Center

• DLN- Document Locator Number

• DUT - Document Upload Tool

• EIN- Employer Identification Number

• EPMF- Employee Plans Master File

• EFTPS- Electronic Federal Tax Payment System

• ERAS- EIN Research and Assignment System

• ECC-MTB- Enterprise Computing Center at Martinsburg

• EO- Exempt Organization

• ERS- Error Resolution System

• FDIC- Federal Deposit Insurance Corporation

• FICA- Federal Insurance Contributions Act

• FSLG- Federal State Local Government

• FRC- Filing Requirement Code

• FUTA- Federal Unemployment Tax Act

• FYM- Fiscal Year Month

• GMF- Generalized Mainline Framework

• GUF- Generalized Unpostable Framework

• HSM- Hierarchical Storage Management

• IMF- Individual Master File

• IMFOL- Individual Master File On Line

• ITG- Indian Tribal Government

• ITIN- Individual Taxpayer Identification Number

• IDRS- Integrated Data Retrieval System

• IT- Information Technology

• IRC- Internal Revenue Code

• IRM- Internal Revenue Manual

• IRS- Internal Revenue Service

• IRSN- Internal Revenue Service Number

• JPMR- Joint Program Management Review

• KCSPC- Kansas City Submission Processing Center

• LB&I- Large Business and International Division

• LCI- Large Corporation Indicator

• MF- Master File

• MFT - Master File Tax Code

• MRS- Microfilm Replacement System

• NAP- National Account Profile

• NC- Name Control

• OMB- Office of Management and Budget

• OSPC- Ogden Submission Processing Center

• PLR- Private Letter Ruling

• PMF- Payer Master File

• POA- Power of Attorney

• PRP- Programming Requirements Package

• PSPC- Philadelphia Submission Processing Center

• PSSN- Primary Social Security Number

• QSST- Qualified Subchapter S Trust

• RAF- Reporting Agent File

• RAIVS- Return and Income Verification Services

• RC- Reason Code

• RIVO- Return Integrity & Verification Operation

• RDD- Return Due Date

• RTR- Remittance Transaction Research

• SCRIPS- Service Center Recognition Image Processing System

• SCUPMF- Service Center Unpostable Master File

• SLA- Service Level Agreement

• SSSN- Secondary Social Security Number

• SGRI- Supplemental Group Ruling Information

• TE- Tax Examiner

• TEFRA- Tax Equity and Fiscal Responsibility Act

• TIF- Taxpayer Information File

• TIGTA- Treasury Inspector General for Tax Administration

• TIN- Taxpayer Identification Number

• TC- Transaction Code

• T/P- Taxpayer

• UPC- Unpostable Code

• URC- Unpostable Resolution Code

• VBDEA- Visual Basic Data Entry Application

• VITA- Volunteer Income Tax Assistance

• WIRS- Wage Information Retrieval System

• XML- Extensible Markup Language

• XSF- Excess Collection File

• YTD- Year To Date

• ZTIF - Z (Other) Taxpayer Information File

(1) The following IRMs and publications are used in conjunction with this IRM section:

• IRM 1.2.1, Servicewide Policy Statements

• IRM 1.2.2, Servicewide Delegations of Authority

• IRM 1.10.1, Office of the Commissioner Internal Revenue, IRS Correspondence Manual

• IRM 1.11.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process

• IRM 1.17.1, Overview of Publishing Authorities, Roles and Responsibilities, and Organizational Structure.

• IRM 1.17.2, Publishing Systems and Programs

• IRM 2.3, IDRS Terminal Responses

• IRM 2.4, IDRS Terminal Input

• IRM 3.0.275, Business Results Measures for Submission Processing Functions

• IRM 3.5.10, Remittance Transaction Research (RTR) System

• IRM 3.5.61, Files Management and Services

• IRM 3.10.72, Receiving, Extracting, and Sorting

• IRM 3.10.73, Batching and Numbering

• IRM 3.11.15, Return of Partnership Income

• IRM 3.11.16, Corporate Income Tax Returns

• IRM 3.11.217, Form 1120-S Corporation Income Tax Returns

• IRM 3.12.32, General Unpostables

• IRM 3.12.37, IMF General Instructions

• IRM 3.12.166, EPMF Unpostables

• IRM 3.12.217, Error Resolution Instructions for Form 1120-S

• IRM 3.12.278, Exempt Organization Unpostable Resolution

• IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

• IRM 3.13.5, Individual Master File (IMF) Account Numbers

• IRM 3.13.12, Exempt Organization Account Numbers

• IRM 3.13.36, EPMF Account Numbers

• IRM 3.13.62, Media Transport and Control

• IRM 3.13.222, BMF Entity Unpostable Correction Procedures

• IRM 3.14.2.7, Notice Review - BMF Tax Examiner Review Procedures

• IRM 3.24.38, ISRP System - BMF General Instructions

• IRM 3.30.123, Work Planning and Control - Processing Timeliness: Cycles, Criteria, and Critical Dates

• IRM 3.42.7.14.2, Telephone Etiquette

• IRM 10.5.1, Privacy and Information Protection - Privacy Policy

• IRM 11.3.1, Introduction to Disclosure

• IRM 11.3.2, Disclosure to Persons with a Material Interest

• IRM 13.1.19, Advocating With Operations Assistance Requests (OARs)

• IRM 20.1.2.4.3.1, Penalty Handbook, Revenue Procedure 84-35

• IRM 21.1.3.2, General Disclosure Guidelines

• IRM 21.5.1, Account Resolution; General Adjustments

• IRM 21.5.1.4.10, Classified Waste

• IRM 21.7.1.4.11.4, Business Tax Returns and Non-Master File Accounts; Campus Contacts for Large Corp Cases

• IRM 21.7.13, Assigning Employer Identification Numbers (EINs)

• IRM 25.23.9, Identity Protection and Victim Assistance; BMF Identity Theft Processing

• IRM 25.25.1, Revenue Protection; Return Integrity and Verification Operation Business Master File Procedures

• Publication 15 (Circular E), Employer's Tax Guide

• Publication 555,Community Property

(2) The Servicewide Electronic Research Portal (SERP) is used by all Business Operating Divisions. The SERP staff has created specific portals for various functions, including the BMF Entity Research Portal.

(3) BMF Entity TEs will utilize the various offices of the Secretary of State for business research.

(4) Integrated Automation Technologies - IAT:

1. IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes.

2. When IAT is used with IRS systems, it eliminates repetitive typing and making precise decisions.

3. The use of IAT is mandatory. See the IAT web site for a list of available tools and User Guides.

4. Managers will ensure that all employees receive training on the use and application of IAT tools.

5. Appropriate research will be completed using CCs NAMEE, NAMEB, NAMES, NAMEI, FINDE and the Secretary of State offices.

(5) See IRM 21.5.1.4.10, Classified Waste, for guidance on handling classified waste.

(6) For record control schedules, use Document 12990, IRS Records Control Schedules (RCS).

(1) This subsection contains information on the Restructuring and Reform Act (RRA) of 1998, Section 3705(a) P.L. 105-206, 112 Stat. 685, 777 (July 22,1998), and provides identification requirements for all IRS employees working tax-related matters.

1. IRS employees are required to give their name and unique identification number any time they contact taxpayers or their representatives by telephone, correspondence or in person.

2. A telephone number to contact the IRS is required on all taxpayer correspondence.

3. This will provide taxpayers or their representatives with enough information to identify the IRS employee who had previously assisted them with tax related matters.

Note: See IRM 3.42.7.14.2, Telephone Etiquette.

(2) All IRS employees who communicate by telephone, correspondence, or in person with taxpayers or their representatives on tax related matters, are required to provide (at a minimum) the following information:

1. With all telephone contacts, tax examiners must provide their title (e.g., Mr., Mrs., Ms., Miss), last name, and their unique identification number (IDRS number).

2. For all in-person contacts tax examiners must provide their title, last name and their unique identification number.

3. Never leave any taxpayer information on the taxpayer's answering machine or voice mail per IRM 10.5.1, Privacy and Information Protection - Privacy Policy.

4. When a taxpayer insists on speaking with the employee who had previously handled the inquiry or complains about the level of customer service previously provided; every attempt must be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, then the employee will refer the inquiry to their manager.

5. Secretaries, receptionists or people who answer the telephone in functional offices need to identify themselves and provide their unique identifying number only if they are answering telephones which are routinely used to provide tax return or tax account information, or if they provide a substantive response to the taxpayer's inquiry.

6. It is not necessary to repeat the unique identification number on a subsequent contact when the nature of an employee's work involves multiple contacts with the same taxpayer and the employee has given the taxpayer their unique identification number on the first contact.

7. See IRM 21.1.3.2, General Disclosure Guidelines, for more information.

(3) All manually generated Correspondence to taxpayers or their representatives must contain a contact telephone number where the taxpayer's question(s) can be answered, tax examiner title, last name and examiner’s IDRS Number, Letter System or unique identification number. All other correspondence must include a contact telephone number where the taxpayer’s question(s) can be answered.

1. The IDRS number and numbers for some other Letter Systems are automatically generated. If it is not generated or a handwritten note is prepared, tax examiners unique identification number must be used.

2. Employees who have toll-free telephone numbers may also provide their location for identification purposes. Faxes to taxpayers on tax-related matters are considered manually generated correspondence and must include the required information.

3. Correspondence, whether sent directly to the taxpayer or to the taxpayer's representative, must contain the required information.

4. CORRESPONDEX letters will provide a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to questions that the taxpayer may have about the CORRESPONDEX letter or if the taxpayer has been directed to provide additional case-related information.

5. Otherwise, if the taxpayer does not need to contact a specific employee then the correspondence needs only an IRS telephone number and standard signature.

6. An Entity phone number must be provided in letters regarding Entity specific forms, unless the mailing address is outside the United States, then the International Number (1-267-941-1000 - between the hours of 6:00 a.m. and 11:00 p.m. ET)  will be provided. Each Campus has a dedicated Entity phone number which will be used when corresponding on Entity issues. When returning incomplete documents to the taxpayer, an Entity phone number must be used unless an Entity Check Box Letter (6800sce or 6801sce) is used. If the Letter 6800sce or Letter 6801sce are used, input a two-line history item on CC ENMOD that reflects the letter sent on the first line and the document returned on the second line. The number of characters allowed on each line of a history item are limited therefore keep each line under eight characters. For example:
   
   6800SCE
   W2553
   
   or
   
   6801SCE
   W8832
   
   

   Reminder: The Letter 6800sce/6801sce cannot be used for international or IMF taxpayers. When using the Letter 6800sce/6801sce, highlight the area of the document/form that is missing information. This will allow the taxpayer to clearly see which items need completion. Do not make additional edits or enter handwritten messages on the Letter 6800sce/6801sce.

7. The BMF toll-free Number (800-829-0115) may be provided in general BMF correspondence letters.

(4) Letters generated by Submission Processing must be approved by Headquarters when they are intended for dissemination to 10 or more persons. These letters are numbered in accordance with IRM 1.17.1 and IRM 1.17.2, Printing and Publication, form letters, pattern letters, and pattern paragraphs are prescribed by Headquarters for use in Campuses. Do NOT make changes to text format, date of issue (or revision), or physical characteristics of these letters and paragraphs without prior Headquarters approval. In addition, Quick Notes that are computer generated must be forwarded to Headquarters for approval. Submit requests for new letters by submitting a PSR through Electronic Publishing, following procedures outlined in 1.17.1 and 1.17.2. For minor changes or additions to current letters, follow procedures in IRM 3.0.275, Business Results Measures for Submission Processing functions.

(5) Never make taxpayer contact based on a Substitute For Return (SFR).

(1) The National Taxpayer Advocate reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Appeals and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

(2) The SLAs can be found at TAS’ web site.

(3) In preparation for a case being referred to a W&I Division function, the
TAS employee is responsible for:

• Preparing Form 12412, Operations Assistance Request (OAR),

• Securing all necessary supporting documentation,

• Forwarding Form 12412 and documentation on Form 3210, Document Transmittal, to the W&I Division liaison, and

• Clearly identifying an OAR requiring expeditious treatment.

(4) W&I Division is responsible for:

• Assigning a liaison in each office or Campus where a Taxpayer Advocate is located,

• Acknowledging receipt of the case via Form 3210 within one workday for cases designated as "expedite" or within three days for cases not designated "expedite,"

• Responding to TAS within three workdays for cases identified "expedite" in writing, via facsimile or hand delivery regarding the relief/no relief decision,

  Note: If utilizing fax, use blue or black ink in audit trail and on OAR.

• Negotiate with TAS a reasonable time frame for resolution of cases not designated "expedite"

• Providing TAS with the name and telephone number of the W&I employee assigned the case, and

• Upon resolution of the case, the W&I employee will complete Section VI of Form 12412 and return it to the TAS employee within three workdays from the date all actions have been completed and/or transactions posted.

(5) BMF Entity TEs will be responsible for:

• Researching prior modules for previous unpostable returns filed by the taxpayer, specifically TC 971 ACs 375, 376, and 377. CC TRDBV will be used to determine if the DLN of previous unpostables has been cancelled. The Employee User Portal (EUP) must also be researched if the return was filed electronically.

• Researching IDRS for any history items identifying letters sent by Entity Unpostables and/or Entity relating to Form 2553 and/or Form 1120-S. See CCs BMFOL, ENMOD, TXMOD, UPTIN, UPDIS, and TRDBV.

• Considering completeness of previously submitted Forms 2553.

• Research CC UPTIN to check for presence of an open unpostable.

• Considering T/P intent and responsiveness:
  a) Did T/P respond to IRS letters?
  b) Is there evidence the T/P re-submitted complete Form 2553?
  c) Is there evidence T/P contacted IRS regarding Form 2553/Form 1120-S issues?
  d) Did T/P submit corrected return?

• Having the history of processing procedures for various Entity forms (Form 2553, Form 8832, Form 2678, etc.) and possibly consider those procedures in evaluating the TAS cases.

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(6) Additional information is in IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

(1) When an official disaster is declared due to natural events, military, or terroristic action, the Federal Emergency Management Agency (FEMA) releases a memo detailing the type of assistance taxpayers will receive.

(2) The memo also lists the zip codes affected by the disaster. An "-S" freeze will automatically be applied to the Master File accounts of taxpayers located in the IRS Designated Disaster Area for automatic filing and payment relief with the posting of a TC 971 AC 688. The list of designated disaster areas identified for "-S" freeze action has been provided to IT and will be posted to IRS Disaster Relief Program.

(3) An "-O" freeze will be applied only in the most catastrophic disasters and, only to areas that suffered the most damage within the area designated by FEMA for Individual Assistance programs. A TC 971 AC 087 will appear on the account.

(4) This information is also posted to the SERP homepage on the "Who/Where" tab at the top of the window: Disaster Declarations/FEMA.

(5) Generally, the relief provided is available for all Returns/Forms due within the timeframe of the disaster.

(6) Affected taxpayers who reside or have businesses located outside the designated disaster area must call the IRS disaster toll-free number, 866-562-5227, to self-identify for disaster relief.

(7) IRC 7508 and 7508A govern the events that may be postponed due to the declaration of a Designated Disaster Area.

(1) The Customer Account Data Engine (CADE) Version 2 Program Office in Headquarters was charged with the primary goal to implement a single, modernized programming solution to IDRS which provides daily process of taxpayer accounts. The CADE Master File as it existed from 2004 - 2011 was retired in cycle 201152.

(2) The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several Transition States.

(3) With CADE 2 there will be changes to Campus posting cycles which began with cycle 201201. The BMF Campus cycles are:

• Campus Cycle: Thursday - Wednesday

• Master File Processing: Friday - Thursday

• Notice Review: Saturday - Monday (8+ days)

• Unpostables: New UPCs available Tuesday; closing Tuesday

(4) BMF transaction posting time frames are outlined as follows:

• Transactions will be viewable using CFOL command codes on Saturday following the weekly Master Files processing run on Thursday.

• Transactions will be viewable as posted transactions using IDRS command codes on Monday, following the weekly Master File processing run on Thursday.

• With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

(5) Cycle posting dates will reflect a format of YYYYCCDD.

• YYYY will indicate the year,

• CC will indicate the posting cycle.

• 01 - Friday

• 02 - Monday

• 03 - Tuesday

• 04 - Wednesday

• 05 - Thursday

• YYYY will indicate the year.

• CC will indicate the posting cycle.

(1) IRS Received Date for faxes - Enterprise Electronic Fax (EEFax) is the fax system used by IRS employees to send and receive fax documents. When fax receipts are timely dated by the fax machine (e.g., RECEIVED BY IRS-EEFAX 03/04/202X), no further action is required to evidence receipt.

(2) The Taxpayer Advocate Service (TAS) organization is not a point of filing and TAS employees have not been delegated the authority to accept returns for filing. Treat all TAS Received Dates as invalid by circling them out. Enter the Received Date according to instructions.

(3) For the standard operating procedures for EEFax, see EEFax SOP.

(4) The EEFax numbers for Entity Control Teams are below:

(1) IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.4, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

(2) Local procedures are created or developed to provide specific instructions to local offices on particular programs. They supplement and support the IRM. Local procedures cannot deviate, contradict, or duplicate material in the IRM nor can they set policy or change National program guidance. It is the responsibility of each manager to ensure all employees are aware of and have access to local procedures.

(3) Provide a copy of all memorandums of understanding to the headquarters analyst.

(1) The Internal Revenue Service offers large corporations the opportunity to join a program in which a specific employee is assigned to assist them with issues involving the IRS.

(2) The LCI can be seen on CCs ENMOD (directly under ENMOD), BMFOL'I' (fourth line), TXMOD'A' (second line), and SUMRY (third line).

(3) Always look for the LCI. Do not take action on an EIN reflecting an LCI before contacting the specific representative for that Large Corporation. To contact an employee of the Large Corporation Team, see IRM 21.7.1.4.11.4, Campus Contacts for Large Corp Cases. Please allow three days for a call back. If a call back has not been received within three days, contact the HQ AM Large Corporation analyst via email. Contact information can be found on SERP - Who/Where - Large Corporation Contacts .

(1) GUF reports 55-40 and 55-47 will be monitored for the erroneous creation of unpostables by BMF Entity Tax Examiners (TEs). The report contains the TE’s Integrated Data Retrieval System (IDRS) number and the EINs for which the TE created unpostables. This report will be processed weekly as there may be unpostable transactions awaiting an Entity correction. See IRM 3.12.32, Error Resolution - General Unpostables, and IRM 3.12.279, Error Resolution - BMF/CAWR/PMF Unpostable Resolution. These reports are available on Control D, 23000 folder. Kansas City is on SYSL of Control D and Ogden is on SYSM. The 55-40 has Report Name EMP ASSG AGED LIST and Job Name GUF55PP*. The 55-47 has Report Name NULL DIST LST-36 and Job Name GUF55PP*.

(2) The CCA-4243 report must be monitored for IDRS open control bases created by the auto closure of certain unpostables. When a TE erroneously creates an unpostable transaction, IDRS will open a control base in that TE’s IDRS number. This report is a list of all open control bases for a particular TE. The report is found on Control D, 23000 folder, under the job name CCA4243. This report must be processed weekly to ensure all accounts touched by Entity reflect correct information, including FRCs and FYMs. This report is available on Control D.
The Tax Examiner will:

• Research the oldest control bases first,

• Research the reason their TC went unpostable,

• Correct the Entity module as needed,

• Re-input their TC. It may be necessary to create a dummy document to use as a source document. The dummy document will contain the entire audit trail including the explanation of the deleted unpostable and open control base, and

• Close the control base.

(3) The WTU 6919, ERAS (EIN Research and Assignment System) Weekly Error Listing, will count and print the ERAS Taxpayer Information File (TIF) accounts which have not been established on the Master File (MF), BMF or EPMF at Martinsburg Computing Center (MCC). Each ERAS TIF account which falls under one of the following seven categories will be printed on the Error Listing with the appropriate Error Code. This report must be monitored/printed weekly for resolution. Entity will address EINs with Error Code 7-N only. The report is on Control D, folder 23000, report name WTU6919.

(4) Utilize CC ENMOD to access EIN to see if ESIGN’U’ has been input.

(1) The chart below reflects the turnaround times of the various forms/documents processed in BMF Entity:

(2) All BMF correspondence processed in BMF Entity has a 30-day turnaround.

(1) If a document needs to be associated with an e-filed return, a refile DLN needs to be created so documents can be attached to the electronically filed return's DLN. Attach IDRS document input tag (Form 12775, BMF ADJ54 Adjustment Format), to each E-file/MeF reply and complete with:

• Employee IDRS number,

• Input Date,

• TC 290,

• Amount ".00",

• TIN,

• Tax Period,

• Blocking series, see (3) below,

• CTRL - CAT> TPRQ,

• Remarks: "Attachment only", and,

• Sequence Number. Sequence numbers for input must begin with "1" through "999" and remain in order.

(2) Input TC 290 on IDRS to generate a refile DLN to the Files area which is used to attach the reply.

• Access CC TXMOD'A', overlay with CC REQ54, XMIT. This will bring up the CC ADJ54 screen.

• Input the sequence number from the IDRS input tag.

• BLK> See (3) below,

• CASE-STS-CD>C,

• IRS-RCVD-DT>Received Date of Case,

• CTRL - CAT> TPRQ,

• ACTIVITY>ATTCH-ONLY,

• TC> 290,

• AMT> .00,

• Hold-CD> 3,

• SOURCE-DOCUMENT-ATTACHED?>Y,

• REMARKS> Attachment only.

(3) Use the following blocking series:

(4) Complete routing form (for example, OSPC Form 12547) and send to Files within 5 days of input.
Reminder: Form 6502 must have the IDRS input date and entire employee IDRS number.

(5) See IRM 2.4.16, IDRS Terminal Input - Command Codes REQ54 and ADJ54.

(6) If there is an open control base on the account, route to that TE for attachment. The IDRS Unit and USR Database (IUUD) will help you locate employees.

(1) When an Entity Tax Examiner (TE) identifies a return that looks different than a normally processed return, the return will be placed in the Funny Box. Examination and Criminal Investigation (CI) review these returns for fraudulent or illegal activities.

(2) If the return is numbered, make a complete copy and indicate COPY across the front of the first page of the photocopied return. Place the copy in the Funny Box and continue processing the original return.

(3) See below for specific attributes of a return:

(1) In October 2005, IRS began a bulk name/TIN matching program with Central Contractor Registration (CCR). CCR was the central registration point for all federal government trading partners. In July 2012, CCR was consolidated into the System for Award Management (SAM).

(2) If a SAM registrant does not pass the name/TIN match, an e-mail is sent to the registrant by SAM advising them of the failure and providing phone numbers for the Social Security Administration, if the TIN is an SSN, or for the IRS e-Services help desk, if the TIN is an EIN.

(3) To pass a name/TIN match, the EIN must be posted to Master File. Therefore, a taxpayer who plans to become a government contractor or grant applicant and applied for an EIN via the online EIN application, Modernized Internet EIN, or fax must wait until the EIN posts to Master File, or the name/TIN match will fail.

(4) The ENTITY-ESTAB-DT> must also match the information input by the SAM user. Therefore, it may be necessary for BMF Entity TEs to update the ENTITY-ESTAB-DT>. This is done by entering the date in YYYYMM format in the EIN-EST-DT> field of CC BNCHG.

(1) Corporations are registered with the Secretary of State's office in the state of incorporation. The internet web sites of these offices will be used to verify corporation information such as:

• Date of incorporation,

• Name changes,

• Type of entity/annual filing requirement,

• Any changes in structure/owners, or

• Status with state.

(2) Suffixes such as P.A. (Professional Association), P.C. (Professional Corporation), and INC. (Incorporated), indicate a Corporate entity.

(3) The word "The" will be bracketed so it does not affect the name control.
Name: The Cardinal Company
Name Control: The]Cardinal Company

(4) Include "The" in the name control when it is followed by only one word.
Name: The Warbler
Name Control: THEWARBLER

(5) Do not abbreviate or change "and" to "&" unless the taxpayer requests the change. The Corporation receives its charter from the state exactly as shown by the taxpayer, and this is the way the account will be established.

(6) Corporations have their business/trade name, if different from true name, in the sort name field. CC ESIGN will not allow a primary name line and sort name line to be identical.

(7) The name control for a corporation is the first four significant characters of the corporation's name.

(8) Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC (Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation).
Name: George Grouse PSC
Name Control: GEORGE GROUSE PSC

(9) When the organization name contains the words "Fund" or "Foundation", corporate name control rules apply. See IRM 3.13.12, Campus Document Services - Exempt Organization Account Numbers.
For example: Kathryn Osprey Memorial Foundation.

(10) When an individual name and a corporate name appear, the name control is the first four letters of the corporation’s name. This is most often seen on employment returns, Form 94X family.
Barbara J. Zinnia
ZZ Duck Factory, Inc. Input name control as ZZDU

(11) The information for inputting corporation names is derived from the following:

1. The filing of a return without an EIN (Form 1120, Form 940, Form 941, Form 943, Form 944, Form 945, Form 720, Form 730, Form 11-C, Form 2553, certain Forms 990 or Form 2290).

2. The changing of a name on a return.

3. Requesting a name change through correspondence.

4. Perfecting the entity.

(12) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(13) Non-Profit corporations are also registered with the Secretary of State's office in the state of incorporation. An organization is not considered non-profit until they have received a formal exemption letter.

(14) Specific information for identification will be input as a sort name or continuation of the primary name. This information would be Local #, Area #, Unit #, School name, Governmental division, etc.

(15) For non-profit organizations use the following rules for determining name control:

1. The only organization which you will always abbreviate is Parent Teachers Association (PTA). The name control will be "PTA" plus the first letter of the name of the state.
   Name: Parent Teachers Assn Congress of Finch
   Name Control: PTAF

2. The name control for a local or post number is the first four characters of the national title.
   Local 210, International - Input as INTE.
   Post 3120, Veterans of Falcon Wars - Input as VETE.

3. Use the name control of the national organization name if there is a Group Exemption Number (GEN).

4. For churches and their subordinate (for example nursing homes, hospitals), the name control will be derived from the legal name of the church, etc.
   Name: Sparrow Church
   Name Control: SPARROW CHURCH

(16) Corporations will file Form 1120 family returns. See IRM 3.13.2.8.5, Form 1120 Series - Corporation Returns.

(17) Corporations may also file Employment tax returns (Form 94X family, Form CT-1) and Excise returns (Form 720, Form 730, Form 2290, etc.).

(18) See chart in IRM 3.13.2.14.1(5), Consolidating Accounts, for filing requirements that are compatible with corporate filing requirements.

(19) The title(s) listed below are the most common for Corporations. If a different title is shown, a Form 2848 or Form 8821 may be needed:

• President,

• Vice President,

• Secretary,

• Treasurer,

• Assistant Treasurer,

• Chief Accounting Officer, or

• Any Tax Officer, including Controller

(20) Always look for the Large Corporation Indicator (LCI). Do not take action on an EIN reflecting an LCI before contacting the specific representative for that Large Corporation. The LCI can be seen on CCs ENMOD (directly under ENMOD), BMFOL'I' (fourth line), TXMOD'A' (second line), and SUMRY (third line). See IRM 21.7.1.4.11.4, Campus Contacts for Large Corp Cases. Please allow three days for a call back. If a call back has not been received within three days, contact the HQ AM Large Corporation analyst via email. Contact information can be found on SERP - Who/Where - Large Corporation Contacts .

(1) A partnership is a group of taxpayers who have entered into a written or verbal business agreement and file Form 1065, U.S. Return of Partnership Income. This is an annual return.

(2) Partnerships may also file Employment tax returns (Form 94X family) and Excise returns (Form 720, Form 730, Form 11-C, Form 2290, etc.).

(3) See chart in IRM 3.13.2.14.1(5), Consolidating Accounts, for filing requirements that are compatible with partnership filing requirements.

(4) Partnership FYMs are governed by The Tax Reform Act of 1986. Partnerships generally are required to use the same tax year ending as their owner, usually December 31.

(5) There are other entities that are considered partnerships and are liable to file Form 1065.

• An unincorporated business jointly owned by a married couple is generally treated as a partnership. However, if it meets the requirements to be a qualified joint venture under Section 761(f) (whose only members are spouses filing a joint return and who both materially participate in the business), then the couple can elect not to be treated as a partnership for Federal tax purposes.

(6) Partnership Name—The partnership primary name line will be the legal name of the partnership (for example, the list of partners or the business/trade name).

• If a partnership name has not been provided, use the partner's name(s) followed with the abbreviation "PTR". This acronym will always be used in the name lines.

• If it is not possible to list all the partners as the primary name (up to 70 characters), list the maximum number of names and add the phrase "ET AL PTR".

Note: If the account indicates a Limited Liability Company (LLC), follow the primary name line with "LLC".

• If the primary name line and the Care of Name line are identical, input of the Care of Name line is not required.

(7) General Partner's name and title or partnership's trade name will be in the Sort Name field. Generally, partnerships will always have an entry in the sort name line field. See the table below for guidance in formatting a partnership's name lines.

(8) The name control for a partnership will be derived in the following order of selection:

1. The first four characters of the first partner's last name.
   PELICAN, GULL & SEAGULL PTRS

2. The first four characters of the business or trade name.
   PIGEONS RESTAURANT

(9) The word "The" at the beginning of trade names and business names will be bracketed so it does not affect the name control. For example:
The Meadowlark Company will be entered as THE]MEADOWLARK COMPANY. However, if "The" is followed by one word, enter as part of the name control, for example, The Pelican is entered as THEPELICAN.

(10) Partnership EINs that begin with prefixes 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, 88, 92 or 93 will have the first four characters of the Primary Name as the name control. For example, the partnership name "John Willow and James Oak Partnership" will be name controlled John.

(11) The information for inputting partnership names is derived from the following sources:

1. The filing of a return without an EIN (Form 940, Form 941, Form 943, Form 944, Form 945, Form 720, Form 730, Form 11-C, Form 1065, or Form 2290).

2. Perfecting the name on a return.

(12) Input the partnership name from these returns filed without an EIN (Form 941, Form 943, Form 944, Form 945, Form 720, Form 730, Form 11-C, or Form 2290) in the following priority:

• DBA or trade name, then

• Legal name.

(13) Input the partnership name from a Form 1065 filed without an EIN in the following priority:

• DBA or trade name (if the legal partners names are not on the name line), then

• Legal partner(s) names.

(14) See IRM 3.13.2.10.24, Changes to Primary Name Line.

(15) The title(s) listed below are valid for Partnerships. If a different title is shown, a Form 2848 or Form 8821 is needed:

• General Partner, or

• Partner

(16) For tax years beginning after 12-31-2017, partnerships that experience a 50 percent or more change in partners do not require a new EIN. The Tax Cut Job Act (TCJA) made provisions for a partnership to remain the same business structure despite the change in partners.

(1) Limited Liability Companies (LLCs) and Limited Liability Partnerships (LLPs) are defined as an unincorporated business entity created under state law and owned by one or more persons known as members. The LLC indicator will not be populated for LLPs. State law generally allows for a “person” to be:

• An individual, or

• A trust, or

• An estate, or

• A partnership, or

• An association, or

• A company, or

• A corporation, or

• An LLC.

(2) LLC information can be found on the Secretaries of State Web Site.

(3) Suffixes such as LLC, LC, and PLLC indicate a limited liability company and are input with the LLC’s name.

(4) The suffix "LTD" does not warrant the filing of a corporation nor a partnership/LLC. If the correct filing requirement cannot be determined, research the Secretary of State's office.

(5) There are two types of LLCs: Single member and Multi-member. Domestic Single Member LLCs default to disregarded as an entity separate from its owner for federal tax purposes but may elect to be taxed as an association for federal tax purposes.

(6) Single member LLCs generally do not have annual filing requirements, as their owner reports all income/losses. However, they may have Employment Tax filing requirements. They may also file an Entity Classification request to change to a Corporation.

(7) Multi-member LLCs default to a Form 1065 FRC. They may file Form 8832 which will allow them to be treated as an association taxed as a corporation.

(8) Spouses can be considered a disregarded entity if they live in a community property state: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. See Publication 555, Community Property. Their names will be on the sort name line as follows:
JOHN & MARY DOVE SOLE MBR

(9) Treasury Regulation 301.7701-2(c)(2)(iv)(B) (as amended by T.D. 9356, 2007–39 I.R.B. 675) eliminated disregarded entity status for the purposes of federal employment taxes and certain excise taxes. The LLC will continue to be a disregarded/ single member entity for federal income tax purpose but is no longer disregarded for certain excise and employment taxes. The amended regulations provide that the LLC will have a tax status distinct from its owner.

• For employment taxes on wages paid on or after January 1, 2009, and

• For excise taxes imposed and actions first required or permitted in periods beginning on or after January 1, 2008.

(10) Domestic Multi-member LLCs default to the classification of a partnership.

(11) Either type of LLC can file Form 8832 to elect their Entity classification. See IRM 3.13.2.26, Domestic Limited Liability Company (LLC), and IRM 3.13.2.27, Form 8832, Entity Classification Election.

(12) LLCs may also file Employment returns (Form 94X family) and Excise returns (Form 720, Form 730, Form 11-C, Form 2290, etc.).

(13) The Primary Name Line will be the legal name of the LLC. Omit the word The in the primary name line when it is followed by more than one word or abbreviation unless the taxpayer specifically requests it be included. Include the word The when it is followed by only one word.

(14) If the LLC name begins with the word "The", bracket it so it does not affect the name control: THE PELICAN COMPANY LLC will be entered as THE]PELICAN COMPANY LLC. However, if the word "The" is followed by only one word, it will become part of the name control: THEBUNTING.

(15) Do not abbreviate or change "and" to "&" unless the taxpayer requests it. The LLC receives its' charter from the state exactly as shown by the taxpayer and this is the way the account will be established.

(16) The LLC's trade name will be entered in the Sort Name Line field. If there is not a DBA, a member's name and their designation will be entered in the sort line.

(17) If a trade name is added, move the member's name and designation to the Care of Name line.

(18) If a business is the managing member of an LLC, enter the business name and designation in the Care of Name field.

(19) The title(s) listed below are the most common for LLCs. If a different title is shown, a Form 2848 or Form 8821 is needed:

• Managing Member,

• Sole Member, or

• Member.

(20) Currently there is an LLC indicator field on CC ENMOD. The field is identified as LLC-CD on IDRS. "S" in the LLC Indicator field means the taxpayer is a single member LLC; "M" in the field means the entity is a multi-member LLC.
Ensure the LLC Indicator is correct, if not, update. If research determines the entity is not an LLC, or you are unable to determine the correct type of LLC, remove the LLC indicator via CC BNCHG by placing a "9" in the LLC indicator field.

(21) Ensure the XREF-TIN-ITIN-IND and the XREF-TIN-ITIN fields are accurate. Update if necessary.

(1) Trust Names can be long and complicated. A trust name may be reduced or abbreviated to allow for the trust name to be entered on the first name line. The word the will never be included in the trust name.

(2) Trusts will be name controlled by the first surname in the Primary Name. The trustee's name will be placed on the Sort Name line if an individual. If the trustee is a financial institution or business, input on the Care of Name line. Include the designation, for example, TTEE, ADM, etc.

(3) Trust EINs that begin with prefixes 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, 88, 92 and 93 will have the first four characters of the Primary Name as the name control.
For example, the trust name "John Willow TR fbo James Oak" will be name controlled John.

(4) The name control of a trust with a prefix other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, 88, 92 or 93 will be derived by the following selection:

1. The first four characters of an individual's last name.
   Name: Michael T. Bunting Revocable Trust
   Name Control: MICHAEL T]BUNTING]RVOC TR

2. For corporate taxpayers, use the first four characters of the corporate name.
   Name: Eagle Company Employee Benefit Trust
   Name Control: EAGLE COMPANY EMPLOYEE BENEFIT TR

(5) For mortgage-backed securities (such as GNMA and FNMA Pools) use the first four digits/alphas of the trust number, disregarding any leading zeroes. If there are fewer than four characters, use the letters GNMA or FNMA to complete the name control.

• Name: 0001 GNMA Pool

• Name Control: 1GNM

• Name: FNMA Pool 0002

• Name Control: 2FNM

• Name: GNMA Pool 00100

• Name Control: 100G

(6) If none of the above information is present, use the first four characters of the last name of the trustee (TTEE) or beneficiary (FBO).

(7) If needed, contact the taxpayer via telephone for above information. If contact cannot be made, correspond via Letter 252C.

(8) The information for inputting trust names is derived from:

1. The filing of a return (Form 940, Form 941, Form 944, Form 945, Form 1041, Form 5227, Form 1041-A, and some Form 990, Form 990-PF or Form 990-T returns),

2. Requesting a change through correspondence,

3. Perfecting fiduciary from a Form 1041,

4. Perfecting the entity, or

5. Form 56.

(9) Always abbreviate the primary name to 70 characters (two name lines). In addition, always abbreviate the following words or phrases. All dates in the trust name line will be entered as MMDDYYYY with the word dated omitted:

(10) Always make the individual trustee, personal representative, etc. a sort name.

1. Do not sort a bank, mortgage company or corporation. This type of trustee will be on the "Care of Name" line.

2. If it is not possible to list all the trustees as the sort name, list the maximum number of names and add the phrase "ET AL TTEE".

(11) The following are examples of inputting trust names:

(12) Trust FYMs are governed by The Tax Reform Act of 1986 and are required to use a calendar year.

(13) Trusts will file Form 1041, Form 1041-QFT, Form 945, Form 5227, Form 1041-A, or some Form 990, Form 990-PF or Form 990-T. See IRM 3.13.12, Campus Document Services - Exempt Organization Account Numbers.

(14) If a trust has employees, the FRC on IDRS will be 1041-2.

(15) The title(s) listed below are the most common for Trusts. If a different title is shown, a Form 2848 or Form 8821 is needed:

• Fiduciary,

• Trustee,

• Beneficiary, or

• Grantor.

(16) Always verify the XREF-TIN-ITIN on the account, and update if needed.

(1) The estate name (the name of the deceased person) must be included in the primary name line.

1. The word "Estate" will be added to the primary name, if it can be identified as an estate.

2. The name will be rearranged to show "Estate" after the individual's name.

(2) The name control for estates is the first four characters of the last name of the decedent.

(3) The last name of the decedent must be followed by the word "Estate" in the primary name line.
Name: Howard J. Duck Dec'd
Name Control: HOWARD J]DUCK]ESTATE

(4) Always abbreviate the primary name to 70 characters (two name lines). Always abbreviate the following words or phrases:

• Personal Representative to PER REP.

• Fiduciary to FID.

• Executor/Executrix to EX.

• Administrator to ADM.

• Successor to SUCC.

(5) Estates are not required to use a particular tax year ending. Once a tax year ending has been established, an estate cannot change without chief counsel approval.

(6) Estates will file Form 1041.

(7) If an estate has employees, IDRS will show the FRC of 1041-2.

(8) The title(s) listed below are the most common for Estates. If a different title is shown, a Form 2848 or Form 8821 is needed:

• Fiduciary,

• Executor/Executrix,

• Administrator, or

• Personal Representative.

(1) A Sole Proprietor is an individual that owns/operates an unincorporated business by himself or herself and reports the income/loss from that business on the individual’s Form 1040, Schedule C.

(2) Sole Proprietors can file employment returns (Form 94X family) and/or excise returns (Form 2290, Form 720, etc.). Sole proprietors do not file annual returns (Form 1120, Form 1065, Form 1041). If a Form 1120, Form 1065, or Form 1041 is received with a sole proprietor EIN, a new EIN may need to be assigned.

(3) Individual/Sole Proprietor EIN and Social Security Numbers (SSN) Accounts—The primary name line will never contain numeric characters or the special character ampersand (&). Although a numeric character or ampersand (&) is a valid input for IDRS, an individual's name cannot contain a numeric character or ampersand.

(4) All Sole Proprietor EINs will reflect a SOLE-PRP-SSN. This will be the SSN of the sole proprietor. BMF Entity will perfect this field as needed when processing any Entity documents.

(5) An SSN (IMF) account has only a Primary Name (35 characters). The Continuation of Primary name line is used for a "Care of Name."

(6) If a Sole Proprietor requests a name change, compare the name on taxpayer's SSN with name on EIN. If SSN has already been updated, input TC 013 to update EIN. If SSN has not been updated, ask the taxpayer for documentation of the legal name change. This documentation can be a marriage certificate, court order, etc.

(7) The sort name will be used for the following:

1. Sole Proprietors will have their business/trade name in the Sort Name field.

2. "Account under TEFRA" if it is a pension trust. "TEFRA" is an acronym for Tax Equity and Fairness Recovery Act.

(8) To delete the sort name, input "$$" in the first two positions of the sort name line.

(9) The Sort Name will be changed if there is a direct demand or request from the taxpayer or clear indication the taxpayer's trade name has changed. Do not update the Sort Name line if the taxpayer's trade name is identical to the Primary Name line. The Sort Name line is used for research purposes and must be input accurately.

(10) The ampersand (&) and hyphen (-) are the only special characters allowed in the name control. However, these characters cannot be in the first position of the name control.

(11) The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control.

(12) The name control for a sole proprietor's name is the first four significant characters of the last name.

(13) When the taxpayer has a true name and a trade name, the name control is derived from the first four characters of the individual's last name.

True Name: Arthur P. Aspen
Trade Name: Quail Restaurant
Name Control: Arthur P]Aspen

(14) When two last names are used, the name control is the first four letters of the second last name.

Maiden Name: Daisy Oak
Married Name: Daisy Oak Tree
Name Control: Daisy Oak]Tree

(15) When two last names connected by a hyphen are shown for one individual, the name control is the first four letters of the first last name.

Name: Jane Falcon-Dove
Name Control: JANE]FALCON-DOVE

(16) On joint returns with different last names, the name control is the first four letters of the last name of the individual appearing first.

(17) For Spanish names, when two last names are shown for an individual, the name control is the first four letters of the first last name:

• Name: Juan Garza Morales

• Name Control: Juan]Garza]Morales

• Name: Maria Lopez Moreno

• Name Control: Maria]Lopez]Moreno

(18) For last names that have only two letters:
Name: Sunny Ming Lo
Name Control: Sunny Ming]Lo(blank)(blank)

(19) Vietnamese names will often have a middle name of Van (male) or Thi (female).

Name: Kim Van Nguyen
Name Control: Kim Van]Nguyen

(20) In some cultures, the last name may appear first on the name line. On the signature line, the last name will usually appear first.

(21) PREFIX on Sole Proprietor Individual.

1. Delete prefixes from true names or surnames. Examples of prefixes to be deleted are Mr., Rev., Dr., Capt., Hon., Gov., Miss, Mrs.

   Note: Do not delete "Mrs." when shown with the full name of the husband, (for example, Mrs. Richard Green) or a name of indeterminate gender (for example, Mrs. Chris Blue).

2. Delete prefixes from the Sort Name. Examples of prefixes to be deleted are: DBA, TA, AKA, etc.

(22) SUFFIX on Sole Proprietor Individual.

1. Delete all suffixes from the Primary Name, such as Owner, Agent, Attorney, Proprietor, etc.

2. Do not delete suffixes such as DDS, MD, PhD, Jr., Sr., III, etc.

(23) The information for inputting individual names is derived from the following:

1. The filing of a return (Form 940, Form 941, Form 943, Form 944, Form 945, Form 720, Form 11-C, Form 730, or Form 2290),

2. The changing of the name on a return,

3. Requesting a change of name through correspondence, or

4. Perfecting an entity.

(24) When establishing the account or changing the name lines for an individual, use the examples below to determine the input.

1. The primary name line will consist of a true name.

2. The sort name line will consist of a trade name. For example: Primary Name -James P. Pigeon; Sort Name -Bunting Restaurant.

3. An individual name can only consist of one name. Although, a numeric character or ampersand (&) is a valid input for the primary name line, an individual's name in that field cannot contain a numeric character or ampersand.

   Example: A business name can be 357. An individual's name cannot be 357.

4. Household employers use the given name of the taxpayer, if available on the source document. First Name Line shows "Mrs. Albert Pelican", and the signature shows "Gloria Pelican", place "GLORIA PELICAN" in the Primary Name Line on the BMF.

   Note: An EIN used exclusively for household employees can be transferred from one spouse to the other in the event of death.

(25) Names of Spanish extraction—Many names will include two surnames. In these cases, the mother's surname (matronymic) will be the last name and must be a part of the input.

1. The "Y" (Spanish for "and") if present, between two names precedes the Matronymic (mother's surname).

2. Delete the following Spanish titles: ESP, ESP DE, ESPOSA DE (wife of), VDA, DE VIUD (widow of), Senor (Mr.), Senora (Mrs.), Hijos (sons), Hermanos (brothers), and in some cases DE (of).

3. The Spanish phrase "DEL" or "DE LA" preceding a name is part of the name.

4. These common Spanish words may appear in business names: Senor (Mr.), Senora (Mrs.), Hijos (Sons), and Hermanos (Brothers).

(26) The Spanish phrases "de", "De", "del" and "de la" are considered part of the name control.

• Name: Elena de la Rosa

• Name Control: Elena]dela]Rosa

(27) The title(s) listed below are valid for Sole Proprietors. If a different title is shown, a Form 2848 or Form 8821 is needed:

• Owner, or

• Sole Proprietor.

(1) The sort name allows us another way to locate the taxpayer on IDRS.

(2) When a "sort name" is input, the BMF will identify the "sort name" which allows it to be used on the Name Search Facility (NSF). The NSF is accessed with CCs NAMES and NAMEE to locate and identify the taxpayer.

(3) If the "sort name" is an individual name, complete the sort name line field with the taxpayer’s name as indicated by the taxpayer followed by their title. Prior to November 30, 2008, Entity entered the Sort Name with the taxpayer’s last name first, followed by their first name, middle initial and title. This was referred to as the "sort line format."

(4) The special characters hyphen (-) and ampersand (&) can be in the sort name line. If the taxpayer uses any other special character, omit the character and leave a blank space. For example, "Taxpayer.com" will be entered as "TAXPAYER COM."

(5) The "sort name" will be used for the following:

• Corporations and Sole Proprietors will have their business/trade name (if different from true name) in the "sort name" line field.

• Trustee of a trust, if the trustee is an individual, with title TTEE. If a financial institution is the TTEE, input on the "Care of Name" line.

• Administrator/Executor/Personal Representative (or other title) of an estate if it’s an individual. If no title is indicated, use executor, input as EX. If a financial institution is EX, input on the "Care of Name" line.

• Limited Liability Companies (LLCs) will have the managing member’s name followed by MBR. A single member LLC sort name line will contain the single member’s name in sort line format with the title SOLE MBR or SINGLE MBR. It is acceptable to use the term manager (MGR) if the taxpayer requests it.

• "Account under TEFRA" if it is a pension trust. TEFRA is an acronym for Tax Equity and Fairness Recovery Act.

• General Partner’s name and title or partnership’s trade name. Generally, partnerships will always have an entry in the sort name line field. See the table below for guidance in formatting a partnership’s name lines:

If...	Then...
A) The partnership has a true name and a trade name,	Enter the true name in the primary name line, trade name in the sort name line field and the general partner’s name in the "Care of Name" field.
B) The partnership has a trade name but does not supply their true name,	Enter the trade name in the sort name line field and the partner’s name with "ET AL PTR" in the primary name line.
C) A business is the general partner,	Enter the partner’s name followed by GEN PTR in the "Care Of Name" field.
D) The partnership does not have a trade name,	Enter the true name of the partnership in the primary name line and the general partner’s name in the "sort name" line field.

(6) Do not enter the following as a "sort name":

• A "Care of Name".

• A financial or banking institution.

• A location address.

• A corporation officer’s name (president, vice-president, etc.).

• A corporation’s name.

(7) To delete the "sort name" input "$$" in the first two positions of the "sort name" line field.

(8) The "sort name" line field should only be updated or removed if there is a direct request from the taxpayer or the name is different and the document being processed is signed by someone with authorization. Do not add the "sort name" if it is the same as the primary name line.

(1) An in "Care of Name" is used to direct mail to a specific person within an organization that is not the taxpayer's primary address. The abbreviation "c/o" is often used to represent "Care of Name". However, for IDRS purposes the percent sign "%" is used.

(2) If the "Care of Name" is input, a "%" must be in the first position and a blank space in the second position of the "Care of Name" field.

(3) Since banks are never sorted, if a bank is the fiduciary, it will appear in the "Care of Name" field.

(4) To delete a "Care of Name", input "$$" in the first two positions of the "Care of Name" field.

(5) If the "Care of Name" field is present on IDRS, and not on the requested address change, delete the Care of Name unless the taxpayer has clearly stated it is the same on the requested address change. EXCEPTION: Do not alter the "Care of Name" if the entity is a Partnership or LLC and the "Care of Name" field contains the name of a partner or member.

(6) If an Entity has previously filed a Form 56 (posted TC 098), no changes can be made to the "Care of Name" without a new Form 56.

(7) Returns, forms, or correspondence received from the taxpayer making a clear indication of a change in "Care of Name" will be updated.

(8) Abbreviate as needed to ensure title (MBR, TTEE, PTR, etc.) is entered.

(9) Verify the XREF-TIN-ITIN on the EIN and update if needed.

(1) The first address shown on the document/return being processed will be the taxpayer's mailing address.

(2) If a second address is shown, it will become the taxpayer's location address. A trust/estate is the only entity authorized to have a PO Box as a location address. If the second address is a PO Box and the entity is not a trust/estate, make the PO Box the mailing address.

(3) The charts in IRM 3.13.2.4 , BMF Addresses, will be used when inputting an address through CC ESIGN and/or CC BNCHG.

(1) The FINALIST program is standardization software used by the United States Postal Service (USPS) to ensure addresses are valid and correct.

(2) FINALIST is used to ensure the IRS’s outgoing mail, notices, etc. comply with the USPS address standards.

(3) An address that is entered into IDRS and does not meet the USPS standards WILL NOT update and/or post with the input address.

(4) The USPS allows thirteen characters (including spaces) for city names. FINALIST will abbreviate city names if needed to reduce the number of characters to thirteen.

(5) FINALIST will also abbreviate street names. However, a list of abbreviations used by FINALIST is not available. It is not necessary for TEs to "correct" FINALIST abbreviations.

(1) Entity is the primary area responsible for updating taxpayer addresses. Form 8822-B, Change of Address - Business, are processed in Entity. Taxpayer correspondence requesting address changes will be routed to Entity. If the correspondence involves an adjustment action, collection activity, or a TAS situation other than an Entity issue, the address will be updated by the function responding to the primary issue.

(2) The taxpayer must provide clear and concise notification of a change of address. A different address on a letterhead or return address on an envelope is not acceptable for updating Master File. Correspond with the taxpayer at the "better" address asking for a completed Form 8822-B.

(3) The charts in IRM 3.13.2.4, BMF Addresses, governing address field abbreviations will also be applied to this subsection of IRM.

(4) If an Identity Theft (IDT) indicator is present on the account, refer the address change request to Image Control Team (ICT):

• Cincinnati - Stop 318A

• Kansas City - Stop 6525 Bldg. C-1

• Ogden - Stop 6552 ARKA

(5) When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address. If you determine the notices must not go to the taxpayer, suppress them by entering a "Z" in the PARA-SEL-CD> field.

(6) Never change the address on Master File if the acronym FDIC (Federal Deposit Insurance Corporation) is present in any of the name lines.

(7) If the Care of Name field is present on IDRS, and not on the requested address change, delete the Care of Name unless the taxpayer has clearly stated it is the same on the requested address change.

(8) Prior to 2010, it was the practice of Submission Processing to update a taxpayer's mailing address with a Campus address upon learning that taxpayer's address caused undeliverable mail for IMF, BMF, and EOMF.

• The Campus address will only be placed on accounts of victims of identity theft. These accounts will be identified by a TC 971-501 or TC 971-506 on CC ENMOD; and

• If during the processing of your assignments you discover an EIN with a Campus address, the following actions will be taken: Research CCs ENMOD, FINDE, and FINDS for a valid Last Known Address (LKA). If found, send Letter 104Crequesting completion of Form 8822/Form 8822-B. If LKA is not found, input TC 593-082 with CC FRM49 on all open FRCs.

(9) When changing the mailing address from a street address to a Post Office (PO) Box number, do not revise the location address unless the taxpayer provides a new location address.

(10) All transactions containing an address change will have the requester's name, title, and phone number if present in the Remarks field of the transaction. If you are unable to determine the name and/or title, enter "SIGNATURE ILLEGIBLE" and the requester's phone number (if available).

(11) When making an address change from a return, the following information will be entered in the Remarks field of CC BNCHG:

• MFT of return, and

• Tax Period of Return, and

• Name and title of signature, and

• Telephone number (if available).

(1) There are four types of mailing addresses treated as domestic:

1. The 50 states and the District of Columbia,

2. U.S. Territories and Possessions,

3. APO, DPO and FPO mail, and

4. Three small island nations whose mail is handled by USPS under the CFA Treaty.

(2) The following state codes must be used to replace the city and state in an international address. Always enter APO and FPO in the address:

(3) The territories and freely associated states (*) listed below are not entered as international addresses and require a valid state code and ZIP code:

(4) If the name of the foreign country is not present and cannot be determined, research using a geographical dictionary.

(5) All transactions containing an address change will have the requester's name, title, and phone number if present in the Remarks field of the transaction. If you are unable to determine the name and/or title, enter "SIGNATURE ILLEGIBLE" and the requester's phone number (if available).

(6) When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address. If you determine the notices must not go to the taxpayer, suppress them by entering a "Z" in the PARA-SEL-CD> field.

(1) The following fields will be used for international entities:

• Primary Name,

• Continuation Primary Name,

• Sort Name,

• Care of Name,

• Foreign Street Address,

• Mailing Street or Foreign City/Postal Code,

• Mailing City or Foreign Country/State/ZIP (State Field = (,)(.) ZIP = blank),

• Location Street Address, and

• Location City/State/ZIP.

(2) DO NOT abbreviate the country. The country is input in the city field of the mailing city/state/ZIP line. See Exhibit 3.13.2-5, Foreign Country Codes.

(3) The state field must always contain a comma (,) and period (.).

(4) The ZIP code field must always be a blank.

(5) The foreign street address and mailing street address must be present when the state code is a period:
"."

(6) To delete a foreign street address, "$$" must be input in the first two positions of the foreign street address. The mailing address (city, state and zip) must be present and state and ZIP code fields must not be blank.

(7) To input a foreign address as a location address:

1. The location ZIP must be a period (.).

2. The location city field must be at least 3 alpha characters, with no major city codes.

3. The foreign country must be input in the location state field and must be at least 3 alpha characters followed by a comma (,).

4. The location street address must be present.

(8) To delete a foreign address as a location address, input "$$" in the first two positions of the location street address. The location city, state, and ZIP will not be input.

(9) If the name of the foreign country is not present and cannot be determined, research online or in a geographic dictionary.

(10) When updating the address to a foreign country and IDRS gives an error message that the foreign country code is invalid, enter a "1" in the Foreign Country Override Indicator (FCOI) field of CC BNCHG.

(11) The following is an example of a foreign address change:

(12) See IRM 3.13.5, Campus Document Services - Individual Master File (IMF) Account Numbers, for an example of an IMF foreign address change.

(13) All transactions containing an address change will have the requester's name, title, and phone number if present in the Remarks field of the transaction. If the signature is illegible, enter "SIGNATURE ILLEGIBLE" in Remarks field of the transaction.

(14) When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address. If you determine the notices must not go to the taxpayer, suppress them by entering a "Z" in the PARA-SEL-CD> field.

(1) Correspondence indicating address changes may be directed to Entity for necessary action. The correspondence must be signed by the taxpayer or their authorized representative for us to update IRS records. However, if the correspondence involves an adjustment action, collection activity, or a TAS situation other than an entity issue, the address update will be acted upon by the function responding to the primary issue.

(2) A taxpayer's mailing address will not be updated unless clear and concise notification of a different address is given to the IRS from the taxpayer or his representative, as outlined in Rev. Proc. 2010-16. The exception would be when resolving undeliverables.

• The taxpayer's address will be updated from every return listed in Rev. Proc. 2010-16. Ensure the return is not a copy of a previously filed/posted return.

• If a return has not yet received a DLN, it is not necessary to update Master File with the address on the return as Data Conversion Operation will pick up the address from the return.

• If a Reject or numbered return has an address different from what is on Master File, input a TC 014 to update the taxpayer’s address.

• If a return indicates a PO Box and a physical address, input the physical address as the location and the PO Box as the mailing address.

  Note: A trust/estate is the only entity authorized to have a PO Box as a location address.

(3) When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address. If you determine the notices must not go to the taxpayer, suppress them by entering a "Z" in the PARA-SEL-CD> field.

(4) The National Change of Address (NCOA) program links with the United States Postal Service (USPS) change of address requests received from postal customers. The NCOA run updates Master File with the address provided by the postal customer/taxpayer. The DLNs from these changes will be:

• BMF XX963-995-77766-Y

• IMF XX263-995-99999-Y

(5) Never change the address if the acronym FDIC (Federal Deposit Insurance Corporation) is in any of the name lines. If no other action is needed, indicate "No Action" on document being processed.

(6) Signatures on Form 8822/ Form 8822-B and requests for address changes will be accepted prima facie. See IRM 3.13.2.2(10), BMF Entity - General. If there is no contradicting evidence to dispute the authority of that person, the signature must be accepted. This policy applies to signatures accompanied by titles such as owner, president, etc. This authority does not apply to third party requests. A Form 2848 is required for a third party not listed on CC CFINK.

(7) Beginning October 2017, Forms 8822 and Forms 8822-B that have been processed will no longer be destroyed as classified waste by the control team. These documents have a defined retention period and will be stored in the Files Operation in an Alpha File. Each form must be name controlled and contain an audit trail in the lower left margin of the document. Entity Clerical Team will forward all processed forms to Files Operation on a Form 3210 indicating "Alpha File." If no action was taken on Form 8822/Form 8822-B, the document can be destroyed as classified waste in the clerical team.

(8) Use the following table to process an address change:

(9) General requirements for making address changes on all Entity programs:

(10) If a taxpayer requests an address change during telephone contact regarding an Entity issue, you may accept oral authority for the address change. Follow the Oral Statement Documentation requirements in IRM 21.1.3.20, Oral Statement Authority. Rev. Proc. 2010–16 allows address changes over the phone effective June 1, 2010. It is no longer required that the taxpayer have "an open issue" to request an address change over the telephone. The caller must be authorized to request the address change. Put the name, title, and phone number of the caller in the Remarks field of the transaction.

(11) If communication is received from a third party (CPA, agent, payroll service provider, etc.) indicating the taxpayer is no longer a client and their address must be removed from the account, take the following actions:

(12) All transactions containing an address change will have the requester's name, title, and phone number if present in the Remarks field of the transaction. If the name is illegible, enter "SIGNATURE ILLEGIBLE" in Remarks field of transaction.

(1) Form 8822, Change of Address, is filed by Individual Master File (IMF) and Estate and Gift (E&G) taxpayers to furnish written notification of a change of address to the IRS.

1. When Form 8822 is received with an Entity case or as a stand-alone document, the change of address will be entered with any other required data.

2. Before updating an address, the Taxpayer Identification Number (TIN) entered on Form 8822 will be verified as the only TIN assigned to taxpayer.

3. If Part I of Form 8822 is complete and received in a Business Master File (BMF) site, it will be processed. See IRM 3.13.5.52, Form 8822, IMF Change of Address Request. Process Form 8822 per chart below.

(2) When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address. If you determine the notices must not go to the taxpayer, suppress them by entering a "Z" in the PARA-SEL-CD> field.

(3) The Remarks field of the transaction updating the taxpayer's address will contain the name, title, and phone number from the signature line of Form 8822. If the signature is illegible, enter "SIGNATURE ILLEGIBLE" in Remarks field of transaction.

(1) Form 8822-B will continue to be used for address change requests from Business Master File (BMF), Exempt Organization (EO), and Employee Plan (EP) taxpayers.

(2) Treas. Reg. 301.6109-1(d)(2)(ii) requires taxpayers who were issued an Employer Identification Number (EIN) after applying for one using a Form SS-4 to provide any updated application information, which presumably includes "responsible party" information. Form 8822-B was revised to include this function.

(3) Ensure the EIN on the form is the only EIN assigned to the taxpayer. Take necessary actions to consolidate if more than one EIN is located. See IRM 3.13.2.14, Multiple EINs.

(4) Taxpayers using BMF SSNs (filers of Form 706 and Form 709 series) will use Form 8822 to request an address change, as will IMF taxpayers.

(5) Every field of Form 8822-B must be completed before it is considered processable. However, a location address is not required of every taxpayer:

• Items 1-7 and Item 10 for Change of Address, or

• Item(s) 4 and 8-10 for Change of Responsible Party.

(6) Ensure the person signing Form 8822-B is authorized to represent the entity shown in Item 4a. See IRM 3.13.2.3, Entity Types - Name Controls, Filing Requirement Codes (FRCs), and Authorized Representatives, for definitions of an authorized representative.

(7) An individual TIN (SSN or ITIN) must be provided for the responsible party. Business entities can no longer be considered the responsible party of a business entity (other than a government entity). A TIN is not required if the responsible party does not have and is ineligible to obtain an SSN or ITIN.

(8) Signatures on Form 8822/Form 8822-B and requests for address changes will be accepted prima facie. See IRM 3.13.2.2(10), BMF Entity - General. If there is no contradicting evidence to dispute the authority of that person, the signature must be accepted. This policy applies to signatures accompanied by titles such as owner, president, etc. This authority does not apply to third party requests. A Form 2848 is required for a third party not listed on CC CFINK.

(9) The Remarks field of the transaction updating the taxpayer's address will contain the name, title, and phone number if available from the signature line of Form 8822-B.

(10) Processed Forms 8822-B will be stored in the Files Operation in an "Alpha File." Ensure each document has been name controlled and contains an audit trail in the lower left margin of the document.

(11) Before updating any field of the Entity module, research CC ENMOD to determine if an IDT indicator is present, see IRM 25.23.9.6, BMF Identity Theft Tracking Indicators, for description of BMF IDT indicators. If so, refer the address change request to Image Control Team (ICT):

• Cincinnati - Stop 318A

• Kansas City - Stop 6525 Bldg. C-1

• Ogden - Stop 6552 ARKA

(1) Beginning in 2015, any address change made on an EIN reflecting open Employment Tax FRCs (Form 94X series) generates two notices to the taxpayer:

• CP 148A: Confirmation of address change mailed to the taxpayer’s new address.

• CP 148B: Confirmation of address change mailed to the taxpayer’s previous address.

(2) This notice was created to protect employers/payers/taxpayers from abusive third-party payroll providers/Professional Employer Organizations (PEOs).

(3) Undeliverable CPs 148A/148B will be destroyed as classified waste in Receipt and Control Operation (RCO). If received in Entity, prepare for destruction as classified waste.

(4) Rev. Proc. 2010-16 requires IRS to update the taxpayer's address of record from every return type listed in Rev. Proc. 2010-16 that is filed with an address that is different than the address currently on file. Therefore, it is possible one taxpayer could experience multiple "address changes" a year.

(5) You will need to know the reason an address change occurred to process taxpayer replies to CPs 148.

• Locate the ADDR-CHG-CYC field on CC ENMOD/BMFOL'E.' The field is Item 33 on the ENMOD CC Job Aid. It is Item 26 on the BMFOL'E' CC Job Aid.

• When a TC 150 is shown in the Entity module (CC ENMOD/BMFOL'E'), the taxpayer's name and/or address was changed from the return represented by the DLN of the TC 150. Compare the cycle of the TC 150 with the ADDR-CHG-CYC.
  If they match, the address was changed from that return. Use CCs BMFOL'I' and BMFOL'T' to identify the tax period and type of return.
  If they do not match, the address was not changed from the return.

• Research CC ENMOD/BMFOL'E' for an Entity TC (013, 014). Compare the cycle of the TC with the ADDR-CHG-CYC to determine if the TC updated the taxpayer's address. Keep in mind, the change could have been input by any area of the IRS, including Customer Service Representatives in AM.

(6) If you are making an address change and determine the CP 148A or 148B notices must not go to the taxpayer, suppress them by entering a "Z" in the PARA-SEL-CD> field.

(7) BMF Entity will process the taxpayer responses as shown below:

(8) Once processed and reviewed, destroy CP 148A and CP 148B as classified waste.

(1) Undeliverable correspondence initiated by Entity will be returned to Entity for research and correction of entity data. CCs ENMOD, BMFOL, INOLE, IRPTR, FINDE/FINDS can be utilized to locate a different address. Use the following procedures:

(1) The Print Sites are identifying notices and letters that cannot be delivered by the United States Postal Service (USPS) standards. FINALIST was unable to correct the addresses on these accounts. The issues making the address "bad" are varied. For example:

• The building number may not be valid for that street name,

• The zip code may be incorrect or missing, or

• The street name does not exist within specific ZIP code, etc.

(2) Accounts with a Campus address as the mailing address are also pulled for correction.

(3) Office Function Program (OFP) 390–00800 will be used when processing this work.

(4) See IRM 3.13.2.5(6)(d), Undeliverable Mail and Notices, for processing instructions.

(1) This Employment Code can only be changed by FSL/ET employees. Contact FSL/ET at tege.fast@irs.gov.

(2) This EC is given to government agencies acting as employer/payer's fiscal agents under IRC 3504. These agents may refer to themselves as:

• Household Employer Agents,

• Fiscal agents,

• Employer agents, or

• Fiscal intermediaries.

(3) The employer/payers may be disabled individuals or other welfare recipients receiving home-care services through a state or local government program.

(4) A fiscal agent may:

• Represent many disabled individuals or other welfare recipients receiving home care services through a state or local program. These taxpayers may be referred to as "clients" by the agent.

• Be a government entity or a non-governmental entity.

• Already have an existing EIN that is used to file employment taxes for the agent's own employees.

• Request a second EIN to be assigned to them for the specific purpose of acting as an agent for these employers under IRC 3504, if they are a government entity.

  Note: Non-governmental agents are not encouraged to obtain a second EIN to file employment taxes on behalf of these household employers. The Household Employer Agent files aggregate employment tax returns for all their own employees and for the employees of the household employers, including Form 940. However, if requested, non-governmental agents may also obtain a second EIN to file employment taxes on behalf of these household employers.

(5) The words Fiscal Agent will be behind the name of the governmental entity acting as a fiscal agent. If missing, add "Fiscal Agent" behind the agent's name.

(6) An entity with EC "A" will also have a Form 941 FRC 01.

(1) This code is generated from a posted TC 070 on churches or qualified church-controlled organizations which have filed Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes.

(2) Forms 8274 are processed exclusively at OSPC.

(3) See IRM 3.13.12, Campus Document Services - Exempt Organization Account Numbers.

(1) This code is assigned to agencies of the United States Government and can be changed by FSL/ET employees only. You can contact FSL/ET at tege.fast@irs.gov.

(2) If a new EIN needs EC "F", or if an entity changes and becomes eligible for EC "F":

1. This EC may only be assigned with supervisory approval.

2. An entity with EC "F", will also have a Form 941 FRC of "02".

3. An entity will receive EC "F" whether the taxpayer currently has employees or not when processing Form SS-4, see IRM 21.7.13, Business Tax Returns and Non-Master File Accounts - Assigning Employer Identification Numbers (EINs).

(3) The following agencies will have EC "F":

• Department of State,

• Department of the Treasury,

• Department of Defense,

• Department of the Army,

• Department of the Navy,

• Department of the Air Force,

• Department of Health and Human Services,

• Department of Education,

• Department of Energy,

• Department of the Interior,

• Department of Commerce,

• Department of Labor,

• Department of Transportation,

• Department of Housing and Urban Development,

• Department of Justice,

• Department of Agriculture,

• Department of Homeland Security,

• Department of Veterans Affairs,

• National Guard, and

• An executive department of the government or a component agency.

(4) An agency of the U.S. Government that is not part of any executive department or its components at the National Headquarters of the agency or in the field such as the following:

• U.S. District Court,

• U.S. Court of Appeals,

• U.S. Tax Court,

• General Services Administration,

• Federal Trade Commission,

• Government Accountability Office,

• Office of Community Services,

• U.S. Small Business Administration,

• Library of Congress,

• Smithsonian Institution,

• Securities and Exchange Commission, and

• National Aeronautics and Space Administration.

(5) Corporation wholly or principally owned by the U.S. Government which has been created by law and which performs a governmental function such as the following:

• Federal Deposit Insurance Corporation,

• U.S. Postal Service,

• Tennessee Valley Authority,

• Federal Home Loan Bank (Not Individual Home Loan Banks), and

• Federal Reserve Board (Not Individual Regional Federal Reserve Banks).

(6) EC F can also be used for federal instrumentalities such as:

• Army and Air Force Post Exchange,

• Navy or Coast Guard Ship Stores, and

• Army and Air Force Motion Picture Services and Navy counterpart.

(7) Organizations that are closely connected to, but are not an official part of the U.S. government establishment are entitled to EC "F" if they meet strict standards. These organizations conduct financial, social, morale or housekeeping activities such as the following:

• Officer's Clubs,

• Enlisted Men's Club,

• Non-Commissioned Officer's (NCO) Clubs,

• Officer's Open Messes,

• NCO's Open Mess, and

• Billeting Funds, etc.

(8) Before assigning EC "F" to these organizations, a statement must be obtained from the Post, Camp, Station or Base Commander stating the following:

1. The activity exists to promote the morale, comfort and wellbeing of members of the Armed Forces, or authorized civilians.

2. The activity is supported by an authorized non-appropriated fund as prescribed by the applicable regulations of the Service concerned.

3. The activity is authorized by the Post, Camp, Station, Base or Major Command Commander, and is supervised by them.

4. That the above referenced commander's supervision includes the periodic audit of the activities financial records, or that such audit is regularly performed by a higher authority, as the appropriate service regulations prescribed.

(9) Do not assign EC "F" to any of the following:

1. Any religious, fraternal or benevolent organization.

2. Any ethnic or tribal organization for example, Indian tribe, tribal council, etc.

3. Any private corporation or business entity that has in its name words such as U.S., United States, Federal or Government.

(10) If the type of entity cannot be determined or if the entity is a questionable "F" Code filer, take the following actions:

1. Research the account as necessary.

2. Contact the organization to clarify its status.

3. If the organization is a true "F" Code filer, remove any erroneous filing requirements such as 1120, 1065, etc.

(11) If the organization is not a true "F" Code, take the following actions:

1. Remove any erroneous filing requirements.

2. Remove the "F" Code.

3. Establish the entity with the correct filing requirements. Ensure that the organization does not have another EIN established for the same "F" Code entity.

4. If the "F" Code is removed forward the information to BMF AM/Adjustments to be assessed penalty and interest under the correct filing requirements.

(1) Assign this code to all state and local government agencies. If a change needs to be made to the EC "G", contact FSL/ET at tege.fast@irs.gov.

(2) When assigning EC "G", also assign a Form 941 filing requirement of 01, because these taxpayers are responsible for income tax withholding, even if they are not responsible for social security and Medicare taxes. However, if the taxpayer is from Guam or American Samoa, assign a filing requirement of 06.

(3) If you cannot determine from Form SS–4 that the entity is an agency of a state or local government or it is a privately-owned organization, contact the entity to clarify the status prior to the assignment of EC "G". If contact cannot be made using the telephone, input Letter 45C.

(4) The following organizations will be assigned EC "G":

• A state or commonwealth,

• An agency, bureau, or department of any such state or commonwealth,

• A county,

• An agency, bureau, board, or department of any such county,

• A municipality, town, village, ownership or any like unit of local government, and

• An agency of a local government, such as a school district, Board of Education, public school, sanitation district, transit authority, welfare department, housing authority, cemetery, district soil/water conservation, water district, community service district, health department, etc.

(5) If a state or local government instrumentality requests and receives an exemption under IRC 501(c)(3), the EC remains a "G"

(1) Assign EC "I" to Indian Tribal Governmental (ITG) entities. Chief Counsel ITG will determine if an entity requires an EC "I". If so, verify that the BOD Code is TE. Update the Business Operation Date (BOD) Client Code to I. Add a Form 940 FR of either 3 (compliant) or 4 (non-compliant) at the time the EC "I" is added. Chief Counsel ITG will determine whether the tribe is compliant or non-compliant.

(2) If an Indian Tribal Governmental entity also has a 501(c)(3) exemption, the EC must be "W" without a Form 940 filing requirement.

(3) If Master File research indicates the Exempt Organization (EO) Status is 41, 70-72, treat the entity as if they are a "regular" ITG entity with a BOD Code of TE, EC of I, and a Form 940 FR of 3 or 4.

(4) If the EO Status of 40 or 42, the BOD Code should be TE, but make no changes to the EC, BOD Client Code or filing requirements. If the EO Status has been in 40 for several years and the organization is continuing to file Forms 941 only and there is no "I" case on EDS, update the EO Status to 41 and treat as a "regular" ITG entity.

(1) Assign this code to those Maritime Industry entities which have made payments for employment taxes not yet reported.

(2) This situation arises when a shipping company estimates liabilities and makes payments currently; however, the actual liability is reported on a supplemental Form 941 filed at the termination of the voyage.

(1) This EC is used for quasi-governmental entities that do not qualify for an EC "F" or "G." The Federal, State, Local/Employment Tax (FSL/ET) staff saw a need for an EC that would allow penalties and interest to accrue. The EC "Q" was created for this purpose.

(2) This EC can only be assigned or altered by the Federal, State, Local/Employment Tax staff. If necessary, contact FSL/ET at tege.fast@irs.gov.

(1) This code is assigned to a domestic business that has applied for another EIN to extend social security coverage to certain employees of its Foreign Affiliate(s) by filing Form 2032, Contract Coverage under Title II of the Social Security Act.

(2) The filing of Form 2032secures the election to withhold Social Security tax from the paychecks of American citizens working overseas.

(3) See IRM 3.13.2.18, Form 2032, Contract Coverage under Title II of the Social Security Act, IRC 3121(I).

(1) This code is to be assigned to state and local governmental agencies that have obtained social security coverage for employees under an agreement between the state and the Commissioner of the Social Security Administration. Under 42 USC Section 218, they are to pay social security tax directly to IRS. This EC can be altered by FSL/ET employees only. You can contact FSL/ET at tege.fast@irs.gov.

(2) This code will be input through CC BNCHG upon notification from Chief Counsel that a Section 218 Agreement has been entered by a state or local governmental agency.

(3) Updating the EC from a "G" to a "T":

(1) This code is assigned to tax-exempt organizations of the type described in IRC 501(c)(3), IRC 501(e), IRC 501(f) and IRC 501(k).

(2) These will be organizations operated exclusively for religious, charitable, scientific, literary, educational, or humane purposes, or for the purposes of testing for public safety, and indicates that the organization is not subject to Federal Unemployment Tax Act (FUTA).

(3) The organization is accorded this exemption from FUTA tax until their application for exempt status is ruled on or it is determined that an application has not been submitted.

(1) This code is assigned to Federal Credit Unions.

(2) This Employment Code does not behave like other Employment Codes as Federal Credit Unions are liable for Form 940. All other ECs indicate the taxpayer is not liable for FUTA, Form 940.

(1) Research must be performed to determine if there is an EIN already assigned to a taxpayer before a new EIN is assigned. Be sure to research using the Entity "sort line format" and the Accounts Management Modernized Internet EIN (Mod IEIN) "enter as taxpayer did" format. See IRM 21.7.13, Business Tax Returns and Non-Master File Accounts - Assigning Employer Identification Numbers (EINs). Many consolidation cases have been created due to the taxpayer being on IDRS with two different name controls. Be very cautious so as not to create new work. You must research both ways: historical format used in Entity and Modernized Internet EIN "enter as taxpayer did" format.

(2) There are several systems available in the Campus for research as follows:

• The Taxpayer Information File (TIF) CC ENMOD.

• The BMF with CCs BMFOL/BRTVU/INOLE.

• Tax Modules that are on IDRS with CC TXMOD.

• Everything available on IDRS with CC SUMRY.

• On-Line Entity and related CCs.

• The Name Search Facility (NSF) CC NAMES, for SSN research, and NAMEE for EIN research, and NAMEB search for EINs for both primary and trade names.

• The Name Search Facility (NSF) CC NAMEI to research individuals.

• IDRS CC Job Aids on SERP.

• IAT New Name Tool

(1) BMF returns and payments are processed with Employer Identification Numbers (EINs). EINs are assigned from paper Forms SS-4 by Accounts Management, EIN Function. Taxpayers can also obtain an EIN from the Modernized Internet EIN (Mod IEIN) application by going online at http://www.irs.gov. However, many taxpayers submit documents, returns, and payments without a valid EIN. BMF Entity receives these documents.

(2) CC ESIGN allows you to assign an Employer Identification Number (EIN). Always thoroughly research CCs NAMEE/NAMEB prior to initiating CC ESIGN. Always research using the "sort line format" and the Modernized Internet EIN "enter as taxpayer did" format.

(3) EINs are assigned by Entity TEs when processing returns and payments in the form of "pipeline" returns, Rejects, and loose unnumbered documents.

(4) MASTER-FILE-IND> is the first field of CC ESIGN that must be completed. Master File Indicator B is used when the EIN will have FRCs. Master File Indicator alpha O is used when the EIN will not have FRCs. See below for examples:

(5) The IRS no longer requires specific District Office codes to be used as the prefix for EINs assigned. When assigning an EIN, the Business Master File (BMF) sites will use (have used) the following prefixes:

• Andover - 10, 12

• Atlanta - 60, 67

• Austin - 50, 53

• Brookhaven - 01, 02, 03, 04, 05, 06, 11, 13, 14, 16, 21, 22, 23, 25, 34, 51, 52, 54, 55, 56, 57, 58, 59, 65

• Cincinnati - 31,30, 32, 35, 36, 37, 38, 61

• Fresno - 15, 24

• Kansas City - 40, 44

• Memphis - 94, 95

• Ogden - 80, 90

• Philadelphia - 33, 39, 41, 42, 43, 45, 46, 47, 48, 62, 63, 64, 66 (reserved for taxpayers located in Puerto Rico, Guam, Virgin Islands, American Samoa, Northern Mariana Islands and Palau), 68, 71, 72, 73, 74, 75, 76, 77, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 98, 99

• Modernized Internet EINs - 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, 88, 92 and 93 (The File Location Code (FLC) for TC 000 on EINs assigned via Mod IEIN are always "28.")

  Note: Long before the creation of Mod IEIN, Philadelphia used prefixes 26, 27 and 81 but had stopped.

• International EINs will begin with prefix 98.

• Invalid EIN Prefixes are 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79, 89, 96, and 97 (see IRM 21.7.13.2.4.1, EIN Prefixes No Longer Available for Assignment). EINs with one of these prefixes must never be put (back) on Master File with a TC 000. If you find an EIN on Master File with one of these prefixes, assign a new EIN and consolidate the invalid prefix into the new EIN.

(6) CC ESIGN will not allow the Primary Name line and the Sort Name line to be identical.

(7) If the assigned EIN has FRCs that are liable for federal tax payments, the taxpayer is pre-enrolled in the Electronic Federal Tax Payment System (EFTPS).

(8) Entity will complete every possible field of CC ESIGN when assigning an EIN. See IRM 2.4.8, IDRS Terminal Input - Command Codes ESIGN and BSIGN, IRM 21.7.13, Business Tax Returns and Non-Master File Accounts - Assigning Employer Identification Numbers (EINs), and the IDRS Command Code Job Aid on SERP. The XREF TIN TYPE and TIN of the entity's owner are required fields. If the taxpayer is a sole proprietor, we will complete the SOLE PROPRTR SSN field. Beginning May 12, 2019, the IRS will no longer accept an EIN for XREF TIN. An applicant must provide an SSN or ITIN for the XREF TIN and an individual’s name for the Responsible Party.

(9) If you do not have the entity owner's TIN, a "9" will be entered in the XREF TIN TYPE field. The XREF TIN and XREF TIN TYPE Fields will not be completed for non-profit organizations.

(10) See Exhibit 3.13.2-7 for the CP notice language generated by CC ESIGN.

(11) For disposition of Form SS-4, see IRM 21.7.13.3.2.11, Disposition of Forms SS-4 and Supporting Documentation.

(12) The validity checks on filing requirements for CC ESIGN are listed in the chart below.

(13) The valid range of values for Form 941 are 01, 02, 06, or 07. A Form 941 FR must have a "wages paid date".

(14) Form 945 valid range is 1. Form 945 FR is valid with all other filing requirements. If Entity can determine by taxpayer contact or the taxpayer indicates that they are liable to file Form 945 (for example, liable for non-payroll income tax withholding on backup withholding or withholding for pensions, annuities, IRAs, Indian gaming and gambling winnings) establish Form 945 FRC 01. Otherwise, DO NOT establish a 945 FRC. Form 1042 valid ranges are 0, 1 or 8. Form 1042 FR is valid with all other filing requirements. See Figure 3.13.2-4 for the CC ESIGN format.

(15) After an EIN has been assigned, CC ENMOD can be used to view the input information while it is pending. The CC ENMOD screen will display "DUMMY ENTITY" in the upper left corner of the newly assigned EIN on IDRS.

(16) Do not correct mistakes to a newly assigned EIN using CC BNCHG. The taxpayer notice generated by CC ESIGN may be sent to the taxpayer with the incorrect information. If any information is entered incorrectly, delete the EIN with CC ESIGN definer T using the ERAS sequence number (ERAS-SEQ-NUM>) found on CC ENMOD. The records will be removed from the Taxpayer Information File (TIF) and Name Search Facility (NSF).

(17) CC ESIGN’T’ must be preceded by CC ENMOD. The sequence number entered must match the sequence number on the newly ESIGN’d EIN. See IRM 2.4.8.15, IDRS Terminal Input - Command Code ESIGNT Daily Delete.

(1) This subsection covers IDRS CCs that are used to update Master File.

(2) For additional information on any CC, see the IDRS Command Code Job Aids on SERP.

3.13.2.7.3.2 (01-01-2023)

CC ENREQ/BNCHG

(1) CC ENREQ must be preceded by CC ENMOD. For specific information on character/space limitations for CC ENREQ/BNCHG, see IRM 2.4.9, IDRS Terminal Input - Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

(2) The following list reflects the filing requirements that can be input with CC ENREQ/BNCHG. With CC BNCHG a filing requirement can be added, changed or deleted on the BMF.

(3) Form 941 valid ranges are blank, 00, 01, 02, 04, 06, 07, 09, 10, 11, 13 or 14. A Form 941 FR 00 will delete the Form 941 filing requirement on the BMF.

If...	Then...
Form 941 FR = 01	Form 940 FR must be a 1 or 2, unless EC input is: "W", "G" or "T" is also input.
Form 941 FR = 02	There must also be input an EC of "F".
Form 941 FR = 04	A TC 070 must be posted. See IRM 3.13.12, Exempt Organization Account Numbers.
Form 941 FR = 06	The location code must be 6601 or 9801.
Form 941 FR = 07	The Form 940 FR must be a "7", unless the EC input is a "W" or "T".
Form 941 FR = 09	The transaction code cannot be 000.
Form 941 FR = 11	If an EC is present, it must be: "T", "S", "M", "W" or "9". If an EC is not present, input a Form 940 filing requirement code of "1" or "2".
Form 941 FR = 13	The location code must be 6601.
Form 941 FR = 14	The location code is input it must be 6601. If an EC is present it must be "W" or "T" and the Form 940 filing requirement code must not equal a "1", "2" or "7". If an EC is not present, the Form 940 filing requirement code must be "7".
Form 944 FR = 01, 02, 03, 11	Input 00 to remove the Form 944 FR. Use (0-9) to establish the 944 Establishment Year in year format (YYYY).

(4) Form 1120 valid ranges are blank, 00, 01, 03, 04, 06, 07, 09, 10, 11, 16, 17,18, 19 or 20. A Form 1120 FR-0 will delete the Form 1120 filing requirements on the BMF.

Note: If a Sole Proprietor SSN is present on an EIN, an annual FRC (MFTs 02, 05, 06, etc.) cannot be added. If needed, delete the Sole Proprietor SSN by entering 000-00-0001.

If...	Then...
Form 1120 FRC = 01, 03, 04, 06, 07, 09, 10, 11, 16, 17, 18, 19 or 20	The FYM must be input. A filing requirement for Form 1041 or Form 1065 must not be input or must be zero.
Form 1120 FRC = 15	The input Campus must be OSPC.
Form 720 FRC = 9	The transaction Code cannot be 000.
Form 1041 FRC = 1 or 2	The FYM must be input. A filing requirement for Form 1065 or Form 1120 must not be input, unless it is zero.
Form 1065 FRC = 1	The FYM must be input. A filing requirement for Form 1041 or Form 1120 must not be input, unless it is zero.
Form 1066 FRC = 1	A filing requirement for Form 1120, Form 1041 or Form 1065 cannot be input, unless it is zero. The FYM must be 12.
Form CT–1 FRC of 1 or 2	The Railroad Retirement number must be input.
Form 940 FRC = 1, 2, or 7	A FRC for Form 941 or Form 943 must be input.
Form 940 FRC = 1	A Form 941 FRC of 01, 09, or 10 must be input. A Form 943 FRC of 1 must be input.
Form 940 FRC = 2	A Form 941 FRC of 01, 09, or 10 must be input. A Form 943 FRC of 1 must be input.
Form 940 FRC = 7	A Form 941 FRC of 7 must be input. A Form 943 FRC of 7 must be input.
Form 943 FRC = 7	The location code must equal "6601".

(5) Form 1042 valid ranges are blank, 0 or 1. A Form 1042 FRC 0 (zero) will delete the Form 1042 filing requirement on the BMF.

(6) Form 990-T valid ranges are blank, 0 or 2. A Form 990-T FRC 0 will delete the Form 990–T filing requirement code on the BMF. Form 990-T FRC = 2; The FYM must be input. A Form 1041, Form 1065 or Form 1120 filing requirement code greater than zero cannot be input.

(7) Form 5227 valid ranges are blank or 0. A Form 5227 FRC 0 will delete the Form 5227 filing requirement code on the BMF. Use CC EOCHG to add/update FRC.

(8) Form 990–PF valid ranges are blank or 0. A Form 990–PF FRC 0 will delete the Form 990–PF filing requirement code on the BMF. Use CC EOCHG to add/update FRC.

(9) Form 2290 valid ranges are blank, 0 or 1. A Form 2290 FRC 0 will delete the Form 2290 filing requirement code on the BMF.

If...	Then...
Form 11–C FRC = 1	Form 11–C FRC must be 1.
Form 730 FRC = 1	Form 730 FRC must be 1.

(10) Form 990/Form 990EZ valid ranges are blank or 0 (zero). A Form 990 FRC 0 will delete the Form 990 filing requirements on the BMF. Use CC EOCHG to add/update FRC.

If...	Then...
Form 706GS(D) = Blank, 0 or 1	Input must be to a BMF EIN or SSN account only. MFT must be input to update Form 706GS(D) FRC.
Form 706GS(T) = Blank, 0 or 1	Input must be to a BMF EIN account only.
Form 706GS(T) FRC = 1	Only Form 1041, Form 720, Form 940, Form 941 or Form 943, Form 944 FRCs may be input.

(11) Form 945 valid ranges are blank, 0, or 1. A Form 945 FRC = 0 (zero) will delete the Form 945 filing requirement on the BMF. Form 945 is valid with all other filing requirements. If Entity can determine by taxpayer contact or the taxpayer indicates that they are liable to file Form 945 (for example, liable for non-payroll income tax withholding on backup withholding and withholding for pensions, annuities, IRAs, and gambling winnings) establish Form 945 FRC 01. Otherwise, DO NOT establish a 945 FRC.

(12) Not Required

1. Valid range blank, 0 or 1.

2. This field is used when the EIN needs to be placed on the BMF, but a filing requirement is not necessary. See Figure 3.13.2–5.

(13) Use this CC to request a BNCHG format for input of an entity change transaction. It must be preceded by CC ENMOD.

1. ENREQ is designed to initiate BNCHG. CC ENREQ with a blank definer is keyed in after a response to ENMOD indicates that the entity is on the file. Response to "ENREQ" is a generated BNCHG format for BMF.

2. CC ENREQ with an "R" definer is keyed in after response to ENMOD indicates that the entity is on the file. Response to CC ENREQ'R' is a generated BRCHG format for BMF or EPMF accounts.

(14) The TIN will be validated with CC ENREQ and EOREQ. For a TC 000 to be input, a TC 000 intend indicator of 1 must be input in space 20 with the CCs ENREQ or EOREQ. If the TIN is not on the Master File when the indicator is input it will allow the TC 000 to post. If the TIN is known to be on the Master File and no TC 000 intend indicator is input the appropriate TC (those other than TC 000) can be input. See Figure 3.13.2-6

(15) When the TIN has been validated, the input transaction can be made. If the TIN is not validated, research or contact the taxpayer.

(16) If research or taxpayer contact does not resolve the discrepancy in the TIN, each case will have to be resolved based on the taxpayer's change.

(17) If a TC 000 intend indicator is input and the TIN is already on the MF, an error message "TIN EXISTS ON MF" will be generated.

1. Compare the input TIN with the source document to determine if a transcription (finger) error was made.

2. If a finger error has been made, correct the EIN and re-input the transaction. Be sure the TC 000 intend indicator is correct.

3. If a finger error was not made, research using CC INOLE and NAMEE to ensure the EIN is for the taxpayer. If it is, it may be necessary to make an entity change. Re-input the transaction and change the TC 000 intend indicator to blank.

4. If the input TIN is on the MF for a different taxpayer, assign a new EIN if the source document is other than correspondence. If the source document is correspondence, return it to the taxpayer with a Form SS–4 explaining that the EIN has already been assigned to another taxpayer. Before their correspondence can be processed, a valid EIN is needed.

(18) Because the ESIGN (TC 000) is held for quality review, care will be taken when changing information while the transaction is pending. If Quality Review needs to reject the ESIGN, the transaction will not post. If it is determined that the action must be input, use CC ENREQ with an intend indicator 1 to access the dummy module and use posting delay code as needed.

(19) The TE establishing the EIN needs to add to or change information, input CC ENREQ with an intend indicator 1 to access the dummy module. This will access CC BNCHG. Input the additional or correct information required and use posting delay code as appropriate.

(20) Complete research (including CC INOLE if necessary) will be performed prior to executing any entity change. Any transaction that needs to be cycled or held for later input can be cycled up to 6 cycles using a Posting Delay Code (PDC). See IRM 2.4, IDRS Terminal Input.

(21) If the information that will print on the CP 575 needs to be changed, such as mailing address, primary name line, etc. use CC ESIGN'T' to remove the newly assigned number. Reassign an EIN to allow the CP 575 to be delivered with the correct information.

(22) The transactions input with CCs ENREQ/BNCHG follow:

(23) Transaction Code 000: This transaction code establishes an account on the BMF (See Figure 3.13.2–5). Prior to 2008, if an EIN did not file a return or make a payment for three consecutive years, the EIN was removed from Master File. However, the Primary Name Line of the EIN is still researchable via CCs NAMEE and NAMEB. If able to validate the prior presence of an EIN, input TC 000 to re-establish with the current name, address, and FRCs. The following fields must be input:

• TC 000,

• New Name Control,

• Primary Name,

• Complete Address, and

• Filing Requirement (If a filing requirement is not needed, input a "1" in the NOT-REQUIRED field. See Figure 3.13.2–5.)

Exception: If the TC 000 is input for a BMF SSN account, then no filing requirements will be input, including NOT REQUIRED. However, complete the NM-YR-QTR> and MFT> or MFT> and DT-OF-DEATH> fields for BMF SSNs.

Note: Complete research (including CC INOLE if necessary) will be performed before executing any entity change. Any transaction that needs to be cycled or held for later input can be cycled up to 6 cycles using a PDC. See IRM 2.4, Terminal Input.

If the EIN assigned has FRCs that require federal tax payments, the taxpayer is automatically pre-enrolled in EFTPS.
The "Notice of Intent" indicator 1 must be entered in line 1, space 20 of IDRS screen when establishing an EIN with a TC 000. See Figure 6.

(24) Transaction Code 012: This transaction code reopens an inactive account where a consolidation has been attempted but failed (because of duplicate modules, invalid FRCs, etc.) or a TC 020 failed because modules exist. Filing requirements of such accounts are all "8."

The transaction will not post to the account unless all filing requirements are changed to either a significant code or zero.

Note: Do not re-open an EIN if the words "ID THEFT" or "POTENTIAL FAB EIN" are on one of the name lines or a TC 971 AC 524 is present on the account. Please notify Submission Processing Headquarter Analyst via P & A when the account has ID THEFT or POTENTIAL FAB EIN in the name lines for resolution.

Caution: The Detroit Computing Center (DCC) was assigned an EIN ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡for the sole purpose of providing the “Payer” EIN on Form 1099-INT statements issued by IRS to taxpayers who have received interest on their federal refunds. The Detroit Computing Center is not a “true” taxpayer account entity. Do not input a TC 012 or post payments or returns to this account. See IRM 3.8.45.8.31(2), Information Return (IRP), for additional information.

(25) Transaction Code 013: This generated transaction code indicates the primary name line has been changed. See Figure 3.13.2–8.

1. Always use the Master File name control, not a check digit or dummy name control when changing the name lines.

2. If it appears that a change in ownership has occurred which will require a new EIN, correspond with the taxpayer using Letter 45C.

3. Name changes to SSNV accounts will be processed using TC 040 or TC 041.

4. A name change can be processed from any type of correspondence, return, payment, etc., if one of the following is indicated in the examples; Formerly Known As (FKA); Also Known As (AKA); New name; Old name; Name change box is checked on a return (if present). You will research the Secretary of State web site(s) for name change verification. If needed, phone contact with the taxpayer can be initiated.

5. If none of the above is indicated, correspond with the taxpayer to verify the correct name.

6. If correspondence, notices, or C letters sent by the IRS that solicits or requires a response from the taxpayer are returned to the IRS by the taxpayer with corrections marked on the taxpayer's Primary Name information, the correspondence will constitute clear and concise written notification of a name change. The taxpayer's signature is not required on the correspondence, notice or C letter.

7. If a name change is input, send an acknowledgement Letter 147C to the taxpayer.

(26) Transaction Code 014: This generated transaction indicates a change has been made to the mailing address fields. All transactions containing an address change will have the requester's name, title, and phone number if present in the Remarks field of the transaction. If you are unable to determine the name and/or title, enter "SIGNATURE ILLEGIBLE" and the requester's phone number (if available). See Figure 3.13.2-9.

(27) Transaction Code 016: This generated transaction code indicates a change to any of the following fields:

• BMF filing requirements/WPD/BOD,

• Railroad Retirement Board Numbers,

• Form 8123 code,

• Fiscal Year Month (FYM),

• Employment Code (EC),

• Date of Death,

• Sole Proprietor SSN,

• Sort Name,

• Location street address,

• Location city, state, and ZIP,

• Care Of Name,

• XREF-TIN-ITIN-IND/XREF-TIN-ITIN,

• EIN-EST-DT>, and

• DT-WG-L-PD/DT-BUS-CLD.

See Figure 3.13.2-10.

1. To delete an erroneously input Sole Proprietor SSN, input 000–00–0001 in this field. To correct a wrong SSN, input the correct sole proprietor SSN. It will be over laid in the sole proprietor SSN field. To delete an erroneously input XREF-TIN-ITIN, input 0 in the XREF-TIN-IND field and enter 000-00-0001 in the XREF-TIN field, minus hyphens. To correct a wrong XREF TIN, input the correct XREF TIN. Overlay it in the XREF TIN field.

2. These items are input because of correspondence and unprocessable returns and documents.

3. A TC 016 with special DLN XX963-888-88888-X is generated to validate sole proprietor's Social Security Number (SSN) in the entity.

4. There are online services available to taxpayers that interfaces with Master File. One such service is the System for Award Management (SAM). This system verifies EINs by using the EIN-EST-DT>. Therefore, it may be necessary to input a TC 016 to update.

(28) Transaction Code 020: (This Transaction Requires Management/Lead Approval) This input transaction code deletes an account from Master File if no modules are present which contain return or credit transactions. Recently this TC has been used on EINs resulting from ID Theft or Fraud. When this is the case, the words ID THEFT or POTENTIAL FAB EIN will be entered on the Sort Name Line. This TC is restricted to BMF Entity TEs. See Figure 3.13.2–11.

Note: Accounts with modules present will remain on the BMF but all the filing requirements will be changed to "8" to indicate that the account is in inactive status.

(29) Transaction Code 030: This generated transaction code indicates the location codes have been updated when a change in Campus code is involved. If a TDA is being transferred, use document code 50; otherwise, use document code 63.

(30) Transaction Code 040: This input transaction code changes an SSN or name of an account to the valid portion of the BMF. See Figure 3.13.2-12.

• This transaction must be input to a BMF valid SSN account.

• If Primary Name is entered, New Name Control and Continuation of Primary Name are the only fields that may be entered. Remarks must also be entered.

• If new SSN field is entered, Posting Delay Code and the Remarks fields are the only other fields that may be entered.

• For specific instructions on inputting TC 040, see IRM 2.4.9-6, IMF - 040, 041, to Change SSN or Nameline.

(31) Transaction Code 041: This input transaction code changes an SSN or name of an account to the invalid portion of the BMF. This transaction must be input to a BMF invalid SSN account. See Figure 3.13.2-13.

1. This transaction must be input to a BMF invalid SSN account.

2. If Primary Name is entered, then no other data except Continuation of Primary Name may be entered. Remarks must be entered.

3. If a new SSN is entered, then no other data except Posting Delay Code and the Remarks field may be entered.

(32) Transaction Codes 07X: TCs 074, 075, 076, 077, and 078 are used when processing Form 8832, Entity Classification Election. TCs 070 through 073 are used when processing Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes. See IRM 3.13.12, Campus Document Services - Exempt Organization Account Numbers

(33) Transaction Codes 090 through 097: are used when processing Form 2553, Election by a Small Business Corporation. See IRM 3.13.2.23, Form 2553, Election by a Small Business Corporation, and Related Transactions/CPs.

(34) Transaction Codes 098 and 099: are used when processing Forms 56, Notice Concerning Fiduciary Relationship. See IRM 3.13.2.19, Form 56, Notice Concerning Fiduciary Relationship.

3.13.2.7.3.2.1 (01-01-2019)

CC ENREQ "R"/BRCHG

(1) CC BRCHG is restricted to Entity. Listed below are the transactions used by Entity for this CC.

(2) Transaction Code 011: is used to consolidate two EINs. See IRM 3.13.2.14, Multiple EINs.

(3) Transaction Code 053: identifies a change to accounting period because of an approved Form 1128, Application to Adopt, Change, or Retain a Tax Year. See IRM 3.13.2.21, Form 1128 - Application to Adopt, Change or Retain a Tax Year.

(4) Transaction Code 054: identifies an approved FYM under Rev. Proc. 2006–46. See IRM 3.13.2.21.5, Form 1128, Page 2, Part II, Section B. TC 054 also represents an approved Form 8716 for a Personal Service Corporation.

(5) Transaction Code 055: identifies an approved FYM under IRC Section 444 on Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. See IRM 3.13.2.22, Form 8716 - Election to Have a Tax Year Other Than a Required Tax Year.

(6) Transaction Code 058: identifies a denied Form 8716. See IRM 3.13.2.22.3 (1), Form 8716 Denial Procedures.

(7) Transaction Code 059: identifies a denied Form 1128. See IRM 3.13.2.21.9 (1), Denial of Form 1128 - Procedures.

(1) This command code is used to assign Internal Revenue Service Numbers (IRSNs), also known as Temporary SSNs. If the taxpayer is international, use CMODE to the Philadelphia Campus.

(2) IRSNs are utilized when a taxpayer's SSN cannot be located and a return or payment must be processed.

(3) BMF Entity primarily uses IRSNs when processing Estate and Gift (E&G) returns, Form 706 and Form 709 families, and Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests. IRSNs are also used when processing INVALID SSN TRANSCRIPTS, see IRM 3.13.2.20.1, Transcripts. Form 9956, Request for Temporary SSN, is used by other areas to request an IRSN from Entity.

(4) CC TMSSN has two definers: "I" and "B." These indicators stand for IMF and BMF respectively.

(5) See IRM 2.4.59, IDRS Terminal input - Command Code TMSSN.

(6) When Accounts Management/International team (IMF or BMF) requests an IRSN be assigned/established, then merged into another SSN’V’, this request will be expedited. These requests most commonly accompany Forms 8288.

(7) When assigning an IRSN for the Form 706/Form 709 family, send Letter 685C/685SP to the taxpayer for confirmation.

(1) This subsection contains information on Statute Dates. If the Assessment Statute Date is imminent (two months prior to the ASED) notify the manager or work leader and initiate the necessary action to resolve the case.

(2) The ASED is identified by Generalized Unpostable Framework (GUF) and must be monitored to assure that statute does not expire.

(3) The ASED is generally determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later. See Document 6209, IRS Processing Codes and Information, for RDD information.

(1) The following instructions are to be used when processing returns and documents with:

• Missing or invalid EINs,

• Change in ownership,

• Multiple EINs,

• Form SS–4 attached, and

• Indications of Bankruptcy/Receivership.

(2) Research must be performed on all cases using CCs NAMEE and NAMEB when the EIN is missing or invalid.

(3) Electronic returns are found on the Employee User Portal (EUP).

(4) Payments are researchable via the Remittance Transaction Research (RTR) database.

(5) Before applying a return to a different EIN, always compare the return's deposit history with the deposits posted on Master File for the tax period of the return. For specific locations on applicable returns, see chart below:

(6) A corporation may move from one state to another through a corporate merger in an IRC 368(a)(1)(F) reorganization. In this type of reorganization, the corporation may create and charter a new corporation in the state to which it wishes to move and merge with that new corporation; the shareholders of the original corporation own all the stock of the merged corporation. Under these circumstances, the merged corporation retains the EIN of the original corporation.

(7) ERS Action Code 320 is assigned to returns that need Entity attention.

• If research locates an EIN on CC NAMEE, the entity must be verified by using CC ENMOD, INOLE and BMFOL.

• If Form 1128 is attached to the return and the FYM is the issue, after taking corrective actions, leave a clear and concise audit trail on the routing sheet so ERS knows the disposition of the return.

(8) Enter the EIN on the return or document and underline the name control. Circle out the invalid EIN if present. Notify the taxpayer of the correct EIN. If the taxpayer submits an EIN clearly changed from the one the taxpayer was assigned, issue Letter 147C as a non-suspense letter to advise the taxpayer of their correct EIN. If the taxpayer makes an error in writing their EIN by three or less digits, uses their SSN (specifically on Form 2290) or fails to include the EIN, do not correspond after research reveals a valid EIN. However, if this return is the first return filed (check CC BMFOL'I'), notify the taxpayer of their correct EIN.

Exception: Do not send Letter 147C to taxpayer if EIN has been redacted by the software used to prepare the return. For example, asterisks or pound signs in place of digits.

1. If the EIN located is correct on the BMF Master File Indicator (MFI) "P" and no module on the BMF MFI "B" TC 000 the account on Master File "B" tape (Intend indicator 1 to create a dummy module). Enter the EIN on the return or document, underline the name control, and release for processing.

2. If the EIN located is correct but not on the BMF, use CC BNCHG with TC 000 (intend indicator of 1) to place the account on the BMF. Enter the EIN on the return or document and underline the name control. Release the return.

(9) Edit Form 8161/voucher/routing slip for ERS return by circling out incorrect information such as name control and/or EIN. Write correct information and underline in appropriate field of Form 8161. If return is unprocessable, enter such in Field 7 of Form 8161. Edit in Tax Period and MFT or unprocessable in Field (14) of Form 8161. Enter audit trail as shown in IRM 3.13.2.8.2(16), Processing BMF Returns, with TE number and date.

(10) If an EIN is not located, assign a new EIN with CC ESIGN using the appropriate Notice Information Code (NIC), see below. Enter the Business Operation Date (BOD) shown on the return. Annual returns have a box which contain the words: Date Incorporated (1120), Date Entity Created (1041), and Date Business Started (1065). Otherwise, use the first day of the beginning of the tax period. Enter the Wages Paid Date (WPD) for Form 941, Form 943, Form 944, and Form 940. Determine the date as follows:

• If a Form 941, the WPD is the first day of the quarter.

• If a household employer, contact the taxpayer, if possible, to determine the date wages were first paid. If unable to contact the taxpayer use the date of 01–01–YY (the year of the return).

• If a Form 943, the WPD is the first day of the year.

• If a Form 940, contact the taxpayer using the telephone for the date wages were first paid. If available, use Form 940, Part III to determine the WPD date. If unable to locate the taxpayer use the first day of the current quarter.