3.42.9. IRS e-file of Information Returns

(1) TSO provides assistance to the issuer/employer community via telephone and electronic mail regarding the filing of information returns, and actions needed to participate in the electronic filing program. Inquiries relate to the preparation and submission of electronic files, resolution of electronic filing error conditions, questions regarding TCC applications, and program support. TSO employees don't provide a legal opinion or position, and don't answer individual tax law inquiries. TSO provides guidance to essential elements pertaining to technical aspects for electronic filing through filing systems for information returns, self-help resources, and referrals to tax law topics on IRS.gov. Refer to IRM 21.3.11.1.4, Technical Services Operation Scope of Inquiry.

(2) TSO provides guidance on the preparation and filing of the following forms:

• Form 1094-B, Transmittal of Health Coverage Information Returns

• Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

• Form 1095-B, Health Coverage

• Form 1095-C, Employer Provided Health Insurance Offer and Coverage

• Form 1097-BTC, Bond Tax Credit

• Form 1098 series

• Form 1099 series

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

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

• Form W-2 series

• Form W-2G, Certain Gambling Winnings

• Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

• Form 5498 series

• Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

• Form 8508, Application for a Waiver from Electronic Filing of Information Returns

• Form 8596, Information Return for Federal Contracts

• Form 8809, Application for Extension of Time to File Information Returns

• Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits

(3) Users of the IRS Information Return Program include but are not limited to the following:

• Attorneys

• Certified Public Accountants (CPA)

• Financial Institutions

• Foreign Financial Institutions

• Governmental Agencies

• Government Contractors

• Information returns filers/issuers

• Intermediate Service Providers (ISP)

• Large Corporations

• Software Developers

• State Tax Authorities

• Taxpayer Assistance Centers (TAC)

• Transmitters

(4) Employees in TSO use the systems, applications, and services below.

• Employee User Portal (EUP)

• FIRE System (Production and Test)

• FIRE Customer Service Representative (CSR)

• Information Return Program (IRP) Homepage

• Automated Waiver and Extension Processing System (AWAX)

• E-Help Support System (EHSS)

• Payer Master File (PMF)

• Integrated Data Retrieval System (IDRS)

• Extension and Waiver Payer Master File (EAWPMF)

• CTRL-D web application

• Chapter Three Withholding (CTW)

• Allocated Tip Monitoring (ATM)

• SADI Admin Console

• Information Returns (IR) Modernization (Mod) Customer Service Representative (CSR) Portal

• Information Returns (IR) Modernization (Mod) Assurance Testing System (ATS) Customer Service Representative (CSR) Portal

• Affordable Care Act (ACA) Information Returns (AIR) Management Console (AMC)

(1) TSO is guided by the following legal and regulatory authorities in relation to the Information Return Program:

• IRC 7803(a)(3),Taxpayer Bill of Rights

• IRC 6103, Confidentiality and Disclosure of Returns and Return Information

• Treas. Reg. 301.6011-2(c)(1),Electronic-filing threshold

• Pub. L. 114-113, div. Q, Protecting Americans from Tax Hikes (PATH) Act, 201

• Pub. L. 105-206, 112 Stat. 695, Restructuring and Reform Act of 1998 (RRA 98)

• Taxpayer First Act of 2019 (Pub. L. 116-25), 2301, 2102 and 2202

• Policy Statement 3-2, Authority to Grant Extensions and Waivers

• Treas. Reg. section 1.6042-4(e)(2), Time for furnishing statements -Extensions of time.

• Treasury Decision 9972, Electronic-Filing Requirements for Specified Returns and Other Documents

(1) Throughout this IRM, roles may be defined as being responsible for creating, updating, and maintaining documentation, in cooperation with other entities in the agency. When changes are made, the responsible party must ensure all impacted parties are notified, to ensure smooth transition for both internal and external stakeholders.

(2) Director of Electronic Products and Services Support (EPSS) oversees the policies in this IRM and approves and authorizes the issuance of the Internal Management Document (IMD).

(3) EPSS Program Management/Policy Analyst are responsible for the policy and procedures contained in the IRM.

(4) TSO Operation Chief is responsible for overseeing procedures contained this IRM are followed.

(5) TSO Team Managers are responsible for understanding the content of this IRM and to ensure the employees adhere to the procedures contained in this IRM. When updates are identified they must review and approve prior to submission to the IRM author.

(6) TSO employees are responsible for understanding the content and adhering to the procedures contained in this IRM. They are responsible for preserving the privacy and security of taxpayer data received through electronic filing system for information returns. All employees must be aware of all requirements pertaining to transmitter/filer data as described in IRM 10.8.1, Information Technology (IT) Security, and Policy Guidance. When updates are identified they must be sent to Team Manager for review prior to submission to the IRM author.

(1) The following definitions are utilized in IRM 3.42.9:

• ACA Application for Transmitter Control Code (TCC) - Online application for AIR TCC.

• Acceptance Criteria - Eligibility is used to determine if the IR Application for TCC and/or IRIS Application for TCC can be approved for the information return electronic filing program.

• Affordable Care Act Information Returns (AIR) System - Receives electronically filed ACA information returns/forms.

• Authorized Delegate (AD) - Individual given the responsibility by the Responsible Official(s) to maintain, revise, and sign the IR Application for TCC, IRIS Application for TCC or ACA Application for TCC; optional role.

• Application-to-Application (A2A) – A system interface that allows information returns to be transmitted to the IRS using IRS approved software.

• Contact - Individual responsible for transmitting information returns and available for inquiries from the IRS.

• Combined Federal State Filing (CF/SF) Program - Program in which approved electronic filers consent to the IRS’s disclosure of return information to participating states.

• External Services Authorization Management (ESAM) - The platform that supports the IR Application for TCC, IRIS Application for TCC, and the ACA Application for TCC.

• Filer - Any person or entity that files an information return.

• Information Returns Intake System (IRIS) - Receives electronically filed information returns.

• Information Returns Intake System (IRIS) Application for Transmitter Control Code (TCC) – Online application for IRIS TCC.

• Information Returns (IR) Application for Transmitter Control Code (TCC) - Online application for FIRE TCC, replaced Form 4419.

• Information Return Project Database (IRP) - System used to process waivers, recipient copy extension requests, and historical 4419 data, request to recreate Notices CP2100, CP2100A, and 972CG.

• Issuer - Formally referred to as payer; files information returns electronically for their business, regardless of the number of locations.

• Receipt ID - Acknowledgment that a file was successfully transmitted via the AIR System or IRIS System.

• Responsible Official - Individual with responsibility and authority for a business entity. The RO is the first point of contact with the IRS and has the authority to sign on behalf of the business.

• Run Identification Key - A combination of tax year, cycle, campus code, and job number.

• Software Developer - Writes origination or transmission software according to IRS specifications.

• Transmitter - Sends electronic information return data directly to the IRS on behalf of a business or individual. May also file information returns for their own business; regardless of the number of locations.

• Withholding Agent - Any person, U.S. or foreign, that has control, receipt, or custody of an amount subject to withholding or who can disburse or make payments subject to withholding.

(2) Refer to Exhibit 3.42.9-1, Acronyms, for a list of acronyms found in this IRM.

(1) The following lists the primary sources of guidance used by TSO to provide consistent, accurate and professional responses when working assigned programs:

• IRM 3.42.7, EPSS Help Desk Support

• IRM 3.42.9, IRS e-file of Information Returns

• IRM 21.3.11, Information Returns Reporting Procedures

• EPSS Research Portal

• General Instructions for Certain Information Returns

• Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

• Publication 1239, Specifications for Electronic Filing of Form 8027, Employer’s Annual Information Return Tip Income and Allocated Tips

• Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

• Publication 1516, Specifications for Electronic Filing of Form 8596, Information Returns for Federal Contracts

• Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

• Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR)

• Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters

• Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide

• Publication 5308, Automated Enrollment for ACA Providers: The Externals Guide

• Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide

• Publication 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications

• Publication 5719, Information Returns Intake System (IRIS) Test Package for Information Returns

(2) The following Business Objects Enterprise (BOE) Reports are available for (IR) Application for (TCC) and IRIS TCC:

Available TCCs for IR-TCC Applications - List of available TCC numbers to be assigned by ESAM. Provides:

• TCC

• TCC Status

• Manager SEID (required)

• Employee Name

• Employee SEID

• Assignment Date

• Case ID

• Case Status

• Case Age

• Case Creation Date

• App Type

• Firm Name (DBA)

• Application Tracking Number

• Application Submitted Date

• Application Age

• Processing Start Date

• TCC

• TCC Status

• Tracking Number

• DBA

• App Status

• App Role

• App Type

• App Status

• Total

• Total Apps

• Grand Total

• App Type

• App Status

• Total Apps

• Grand Total

• Hour

• Count of Submitted

• Total

• Average

• EIN

• DBA Name

• Legal Name

• Firm Address

• Address Type

• Postal

• Date

• Status

• App Type

• Tracking Number

• TCC

• TIN

• Business Rule

• App Type

• Hit Status

• Confirm Date

• Hit Date

• Supporting Information

• Case Age

• Case ID

• Workgroup

• Firm Name

• Case Status

• Process

• Primary Issue

• App Type

• Assigned User ID

• Assigned Date

• EIN

• TCC

• Tracking Number

• Legal Business Name

• TCC

• TCC Status

• EIN

• Form Type

• App Role

• TCC

• TCC Status

• Tracking Number

• DBA

• App Status

• Form Group

• Issue Age

• Case ID

• Case Issue

• Workgroup

• Firm Name/Responsible Official Name

• Issue Status

• Process

• Assigned To

• Date Assigned

• Case Status

• App Type

• Tracking Number

• Letter Name (CRX Number)

• Letter Description (Long Name)

• Letter Generated Date

• Letter Updated Date

• Paragraphs Selected

• Letter Status

• Case Number

• Workgroup

• Primary Issue

• Case Status

• Case Created Date

• Suitability Status (Current)

• Type (Firm/Person)

• TIN

• Eligibility Date (Current)

• TCC Role

• TCC Status

• Application Status

• Count

• ID

• Date Added

• Track Num

• Event ID

• Event Type

• Outcome

• App Status

• Support

• DBA Name

• Last Name

• First Name

• User Name

• SEID

• Name

• Role

• App Group

• Workgroup

• Manager

• Manager SEID

• Date Added

• EIN/SSN

• TIN Type

• Tracking Number

• Action

• Support Text

• Date/Time of Action

• User ID

• Source IP Address

• Source TCP/IP Port #

• Device ID

• App Type

• Legal Business Name

• EIN/SSN

• Transmitter Control Code (TCC)

• Tracking Number

• Effective Date

• TCC

• TCC Status

• Manager SEID (required)

• Employee Name

• Employee SEID

• Assignment Date

• Case ID

• Case Status

• Case Age

• Case Creation Date

• App Type

• Firm Name (DBA)

• Application Tracking Number

• Application Submitted Date

• Application Age

• Processing Start Date

• App Type

• App Status

• Total

• Total Apps

• Grand Total

• Hour

• Count of Submitted

• Total

• Average

• EIN

• DBA Name

• Legal Name

• Firm Address

• Address Type

• Postal

• Date

• Status

• App Type

• Tracking Number

• TCC

• TIN

• Business Rule

• App Type

• Hit Status

• Confirm Date

• Hit Date

• Supporting Information

• Case Age

• Case ID

• Workgroup

• Firm Name

• Case Status

• Process

• Primary Issue

• App Type

• Assigned User ID

• Assigned Date

• Issue Age

• Case ID

• Case Issue

• Workgroup

• Firm Name/Responsible Official Name

• Issue Status

• Process, Assigned To

• Date Assigned

• Case Status

• App Type

• Tracking Number

• Letter Name (CRX Number)

• Letter Description (Long Name)

• Letter Generated Date

• Letter Updated Date

• Paragraphs Selected

• Letter Status

• Case Number

• Workgroup

• Primary Issue

• Case Status

• Case Created Date

• Suitability Status (Current)

• Type (Firm/Person)

• TIN

• Eligibility Date (Current)

• TCC

• TCC Status

• Tracking Number

• DBA Name

• App Status

• App Role

• Form

• Year (all available years)

• Package Type

• TCC

• Software ID

• Software ID Status

• Software Pkg Status

• Transmission Method

• Form Number

• Form Status

• Form Status Date/Last Changed

• Tracking Number

• TCC

• Software ID

• Software Package Name

• Tax Year

• Type (COTS, In-House, Online)

• Software Package Status

• Software ID Status

• Firm Name (DBA)

• Tracking Number

• TCC Role

• TCC Status

• Application Status

• Count

• ID

• Date Added

• Tracking Num

• Event ID

• Event Type

• Outcome

• App Status

• Support

• DBA Name

• Last Name

• First Name

• Username

• SEID

• Name

• Role

• App Group

• Workgroup

• Manager

• Manager SEID

• Date Added

• TCC

• TCC Status

• EIN

• Form Type

• App Role

(1) Electronic Products and Services Support (EPSS) oversees and maintains TSO programs by performing reviews and certification as described below:

• Unified Work Requests (UWR) and/or field changes for Filing Information Returns Electronically (FIRE), Automated Magnetic Media Processing System (AMMPS), Information Return Project (IRP) Homepage, etc.

• Annual EHSS Knowledge Article Certification

• EPSS Program Letter - documents expectations for telephone and paper inventory programs including quality review guidelines, goals and employee certification

• Quality Measures - goals set forth are based on five quality attributes: Customer Accuracy, Procedural, Regulatory, Professionalism, and Timeliness. Quality review goals include frequency, method of sampling and performance targets. Reviews are performed with the use of Contact Recording (CR) and Embedded Quality Review System (CQRS)

(1) The Taxpayer Bill of Rights (TBOR) adopted by IRS in June 2014. TBOR number 2, The Right to Quality Service, provides that taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and understandable communications from the IRS; and to speak to a supervisor about inadequate service. IRS employees are responsible for being familiar with and acting in accord with all ten taxpayer rights. For more information about the Taxpayer Bill of Rights, see Taxpayer Bill of Rights.

(2) This section explains the customers right to receive assistance from the Taxpayer Advocate Service and actions to determine if a contact should be referred to the Taxpayer Advocate Service. SeeIRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

(3) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure isn't working as it should. TAS criteria includes economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for additional information.

(4) While the IRS is continually working to serve customers in a quality manner, some taxpayers have difficulty getting solutions to their problems or receiving timely and appropriate responses to their inquiries. Congress established the Office of the Taxpayer Advocate, which is under the direction of the National Taxpayer Advocate to assist taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The case advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

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

(6) Refer taxpayers to TAS if the case can't be completely resolved “same day,” meaning within 24 hours or steps to resolve the issue are not taken within 24 hours; and the customers issue meet TAS criteria. See IRM 13.1.7,Taxpayer Advocate Service (TAS) Case Criteria, and IRM 13.1.7.6,Same Day Resolution by Operations.

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

(8) When referring cases to TAS, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and forward it to TAS in accordance with your local procedures. Provide the taxpayer with the number for the NTA toll-free intake line, 1-877-777-4778 or TTY/TDD 800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer isn't satisfied with the service received.

(9) The following types of cases should NOT be referred to TAS:

• Cases where the taxpayer's complaint or inquiry only questions the constitutionality of the tax system; or

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

(10) Any taxpayer contact that meets any criteria listed in IRM 13.1.7.3, TAS Case Criteria, should be forwarded to the local Taxpayer Advocate for special handling using Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).

(1) The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and Disclosure of Returns and Return Information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records including information returns are properly safeguarded and disclosed only as provided by law.

(2) TSO employees are required to take measures to prevent the unauthorized disclosure of prohibited information. When providing information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking to on the telephone. Follow disclosure guidelines in IRM 3.42.7.14.5,Authentication and Authorization Guidelines.

(3) Answering machines and voice mail are frequently used when communicating with taxpayers, tax preparers, representatives, transmitters, filers, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Guidelines for leaving information on answering machines or voice mail may be found in IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

(4) Governmental Liaison, Disclosure and Safeguards has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

(5) Faxing of tax information and information return data to other IRS offices is permitted consistent with existing internal rules. See IRM 10.5.1, Privacy Policy, and IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

(6) Employees may not use email to transmit SBU data unless they use IRS Secure Messaging system. SBU data may not be sent outside of the IRS, including to other government agencies, taxpayers, transmitters, filers or their representatives. See IRM 10.5.1.6.8, Email, and IRM 10.8.1.3.19.2.1, Electronic Mail (Email) Security, for general rules for email and Secure Messaging.

(7) Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

(8) Employees must report an inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset, within one hour to their manager and to one of the offices as described on the Report Losses, Thefts or Disclosureshttps://portal.ds.irsnet.gov/sites/vl003/lists/reportlossestheftsdisclosures/landingview.aspx web page.

(1) Privacy, Governmental Liaison and Disclosure (PGLD) works with business units to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles, and governance policy. Identity theft is a serious crime where someone obtains personal or financial information for personal gain. The information can include but isn't limited to social security numbers, birth dates, addresses, bank account information, and even tax records including information returns.

(2) If you receive a call from a taxpayer, transmitter, or filer who has received a suspicious, bogus, or phishing email claiming to be from the IRS, advise the taxpayer, transmitter, or filer to forward the email to the electronic mailbox: phishing@irs.gov. The IRS doesn't initiate taxpayer communications through email. For example, the IRS:

• Doesn’t request detailed personal information through email.

• Doesn’t send email requesting a personal identification number (PIN), password, or similar access information for credit/debit cards, banks or other financial accounts.

(3) Refer to IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for additional guidance. Additional reference material is located at Disclosure and Privacy Knowledge Base.

(4) The office of PGLD works with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data including transmitter/filer information return data from identity theft and from disclosure due to loss or unauthorized access. Refer to IRM 10.5.4.5.1, IRS Data Breach Tracking Indicator - Development and Implementation, and IRM 25.23.2.6, Closing Identity Theft Issues, for additional information.

(5) If a taxpayer has previously been in contact with the IRS and has not achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 800-908-4490.

(1) Effective August 1, 2022, paper Form 4419 became obsolete and will no longer be accepted. If the customer must make changes to their application they must use the IR Application for TCC.

(2) Enter Form 4419 information into IRP Homepage and issue Letter 5121, Incomplete Form 4419, to advise the customer to use the IR Application for TCC.

(1) The Form 4419 became obsolete on August 1, 2022. The following information is for historical purposes only. Inventory (paper and electronic) is housed in the IRP Homepage. The historical statuses are:

• No Action - application is entered and/or loaded awaiting processing.

• Assigned - application has completed the review process and is assigned a TCC.

• Questionable - pending a response requesting additional information from the application submitter.

• Hold - application is under review or incomplete, and or pending a response requesting additional information from the applicant.

• Cancelled - requests for additional information that are unanswered, Questionable Criteria was identified, or applicant requested to cancel their application.

(2) The following reports are available to provide historical Form 4419 receipts, production, and TCCs assigned:

• IRP Homepage Reports - Select the Reports Option. Example of reports include Create reports for 4419 request and Get TCCs by Tax Year.

(1) The IR Application for TCC and IRIS Application for TCC supports the following workgroups. Upon generation of an IRTCC/IRISTCC Application Case, ESAM shall assign the case to one of the groups. They are IR/IRIS-TCC Daily Acceptance, IR/IRIS-TCC External Request, and IR/IRIS-TCC Continuous Acceptance that will be described in this section.

(2) IR Application for TCC and IRIS Application for TCC Workgroup Criteria is shown below:

(3) IR/IRIS TCC External Request Workgroup - Additional TCC request received via the IR/IRIS Application for TCC will fall to IRTCC/IRISTCC External Request Workgroup for a TSO employee to review the request. The employee will determine:

• If the additional TCC request is warranted. If necessary, contact the applicant to confirm the need for an additional TCC. Follow procedures in IRM 3.42.9.5 Contacting the Customer - Outgoing Calls. Update comments in the IR/IRIS Application for TCC with the justification for approving or denying the additional TCC requests.

• If the request is for an original IR Application for TCC, research FIRE CSR Transmitter Record screen for TIN and verify there is an active TCC, and confirm the customer’s existing TCC(s) are close to or have exceeded the thousand file limit. If confirmed, continue to process the additional TCC request.

• If there is no active TCC assigned to the EIN, consider it an original TCC request.

• If the reason to support the additional TCC is acceptable, take necessary steps to provide the additional TCC.

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• If research determines the ‘hit’ is not accurate close the case as ‘no hit.’

• If there is only one RO on the application, enter the following comment ‘Application is being deleted because the sole member is deceased.’ then change the Application Status to ‘Deleted’.

• If the ‘hit’ is accurate and there is another RO on the application go to ‘Associated Applications’ initiate Letter 6406C, Denied Initial Acceptance to the one of the remaining ROs. Select ‘Generate Letter’ next to responsible official. Select paragraph ‘B’ and ‘L’ open paragraph to explain actions are needed to update their application. Leave the suitability status as ‘incomplete’, until response to the letter is received.

• Use fillable paragraph to state:

‘A review of your application revealed an individual listed on your IR Application for TCC is deceased. Responsible Officials or Authorized Delegates are required to revise their application within 30 days of change to any information on their application.

If your application is updated within 30 days, your TCC will remain active. No reply is required.’

• Review letter for accuracy (i.e., typos in open paragraph) click “Make Final” and then click “Send” to put the letter in queue for ESAM to send overnight to Notice Print.

• Place the application case in 'Suspend’ status. It will repopulate as follow-up; it will regenerate after 30 days.

• If the customer does not respond to the letter or update the application within 30-days, move application to Resubmission Required.

(5) In comments, notate RO contacted to remove deceased responsible official. After 30-days if the RO has not made updates to the application, move the application to ‘Resubmission Required’. This will require the RO to take action and update the application.
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Presidential Executive Order 13224 of September 23, 2001, restricts participation of SDN in any financial/monetary activities in the United States including e-filing of tax returns. Identified SDNs on the SDN list of The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury can’t be on an IR or IRIS TCC application as a Responsible Official.
ESAM will download the SDN list on the 1st and 15th of each month from the Dept. of Treasury server and match information from all applications, with provider option status of applied or accepted, against firms and individuals on the SDN List and generate a case with the primary issue ‘Present on SDN List’. It is important that these cases be worked within 30 days of being initiated.
ESAM compares the last name and the first five characters of the first name of each Responsible Official against the Treasury SDN list.

1. The assistor must access the Department of Treasury website. Then search the Office of Foreign Assets Control (OFAC) by name or entity for all potential matches present in the application case.

2. If a potential match is found, compare the search results to the IR or IRIS TCC application and IDRS.

1. Check to see if the date of birth (DoB) matches. If the DoB matches the application elevate to the appropriate Lead Group.

2. If the DoB does not match, move suitability to pass, and close the case, with comment, ‘No hit, SDN false positive.’

(6) When Resubmission Required falls to the IRTCC/IRISTCC Continuous Acceptance Workgroup, this is because the customer has taken an action on the application that placed it in Resubmission Required for 45 days. Use Letter 6509C, IR Application for TCC Resubmission Required, or Letter 6526C, IRIS Application for TCC Resubmission Required, to correspond to the customer to advise they must complete the resubmission of their application within 45 days. If no action is taken the application will be systemically deleted after 90 days.

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) If a response isn't received in 30 days, move the application to failed in IR Application for TCC. Update the comments field to state no response and close application case. Send letter 6406C, Information Returns Application for TCC for Issuer/Transmitter (Firm) Denied or Revoked.

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) A de-confliction process is applied to EINs submitted via IR Application for TCC.

(2) The following actions are performed by the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡:

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(8) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) The FIRE System MAG 4911 and the AMMPS MAG 32 is updated daily at 2 a.m. The MAG 4911 extract contains the TCCs created in the 24-hour window until 1 a.m. of the day. The following information is sent to FIRE:

• ESAM Indicator

• ESAM Status

• Foreign Country Indicator

• RO Name

• TCC

• EIN

• Company name

• Address

• City

• State

• Zip

• RO telephone number

• RO telephone extension

• RO Email Address

(2) The ESAM Status can be, "A" - active, "I" – Inactive, or "D" – Drop/Delete. Effective January 2023, the data sent will include all changes made to the application, no longer restricted to status changing events.

(1) FIRE CSR is an application used by TSO employees to assist FIRE System Customers. CSR allows the employees to monitor and assist the customers with the electronic information return files transmissions. CSR also supports the Transmitter Record screen that is used by employees to assist with password, PIN, and secret phrase resets, and answer questions regarding the customers’ file statuses.

(2) The Transmitter Record screen provides employees with the following research elements:

• FIRE UserID

• UserID Contact Name

• Company Name

• TCC

• TIN

• UserID Contact Phone Number

• UserID Email Address

(3) The Transmitter Record screen provides the different components needed to research elements of the FIRE Account information:

• FIRE UserID

• UserID Contact Name

• UserID Email Address

• UserID telephone number and extension

(4) In addition to research, you can provide the following support to FIRE Account holders: password, secret phrase and PIN reset, which includes access to password, PIN and log history, and links to shipment record files submitted on behalf of the supported EIN. TCC Application information available:

• ESAM Indicator if the indicator is present the application is from the IR Application for TCC.

• ESAM TCC Status can be Active, Inactive, Drop/Delete

• Foreign Country Indicator

• RO Name

• TCC

• TIN

• Company Name

• Mailing Address

• City

• State

• Zip

• RO Telephone number and extension

• RO Email Address

• Last Used Date - the last day the EIN and TCC combination was used.

(5) The TCC Application portion of the transmitter record screen provides FIRE Account usage statistics as it relates to the TCC and EIN combination. There are also links to the list of users who created FIRE Accounts, and upload list files (shipment records), that have been submitted on behalf of the EIN/TCC combination and provides TCC statistics for the TCC/EIN combination. FIRE UserID Statuses are checked when various actions have been taken, such as change password, change secret phrase, change PIN, PIN Locked, enabled, active, update email. Do Not Delete is also a function listed, however, this action is related to the TCC application and not the FIRE Account, and its use is restricted.

(1) To maintain system and data integrity, the FIRE System will run an annual system clean-up of special projects, Publication 1220 form families, Form 8596 both FIRE Accounts, and TCCs not used to electronically file in the previous three years (does not include current year and does not include FIRE Accounts that are used solely for the submission of the FIRE Fill-in extension of time request).

(2) Effective tax year 2023, TCCs belonging to non-U.S. entities who cannot obtain and SSN or ITIN will be preserved so that they will be allowed to continue filing electronically via the FIRE System, until the IRS develops a suitable authentication process for this population

(1) Effective September 25, 2022, an IR Application for TCC is needed to participate in the CF/SF Program.

(2) Transmitters/Issuers using the FIRE System may voluntarily participate in the Combined Federal/State Filing Program (CF/SF) when transmitting files through the FIRE System. When they are approved to use the CF/SF program, electronic file data is forwarded to participating states.

(3) For approval, the transmitter/issuer must submit a good test file coded for this program. A good test file will receive a file status of Good Federal /State Reporting.

(4) A test file is only required for the first year a transmitter/issuer participates in the program; however, it is highly recommended a test file be submitted every year.

(5) Records in the test and actual file must conform to current procedures.

(6) The following information returns may be filed under the CF/SF Program:

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

• Form 1099-DIV, Dividends and Distributions

• Form 1099-G, Certain Government Payments

• Form 1099-INT, Interest Income

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

• Form 1099-MISC, Miscellaneous Information

• Form 1099-NEC, Nonemployee Compensation

• Form 1099-OID, Original Issue Discount

• Form 1099-PATR, Taxable Distributions Received From Cooperatives

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

• Form 5498, IRA Contribution Information

(7) Refer to Publication 1220 for a list of participating states and guidelines.

(8) Refer state coordinators to the Combined Federal/State Filing (CF/SF) Program State Coordinator Information FAQs located on the Filing Information Returns Electronically (FIRE) webpage.

(1) Encourage filers to submit a test file to ensure their hardware and software are compatible with IRS systems. Generally, filers are not required to submit a test file to transmit files electronically through the FIRE Production System. Provide the following guidance:

• Filers who choose to submit electronic test files must point their browser to https://fire.test.irs.gov.

• Available dates for testing can be found in FIRE System (Production and Test), and at Filing Information Returns Electronically (FIRE).

• Actual taxpayer information should not be sent to the FIRE Trading Partner Test (TPT) System.

(1) FIRE System Accounts (Production and Test) require the user to create a secret phrase to enable the user to reset their own password. Provide customers the following guidelines:

• Go to "Create FIRE System Account Secret Phrase" screen and complete all required fields (*).

• Secret phrase must be 8-20 characters with no spaces containing one uppercase, one lowercase, one numeric, and one special character.

• Special characters allowed: "#?!@$%^&.,-."

• Secret phrase can't contain the User ID or password.

• Enter the validation code (CAPTCHA) exactly as shown in the text box, check authorization box and select "Create."

• Upon entering all required data, the message, "Your Secret Phrase has been successfully created! "is generated.

(2) If a FIRE Account has been established with a secret phrase and the customer has forgotten their password, provide the following guidance:

• At the FIRE System Log On screen, Click on "Forgot Password."

• At the FIRE System Forgot Password screen enter all of the required information and select Login.

• Follow prompts to Change Your Password with the specified criteria.

(3) FIRE Accounts are locked when the user exceeds the login attempts with the secret phrase. Users are prompted to call the IRS to reset their secret phrase. Refer to IRM 3.42.9.8.6, FIRE Account User Identification (ID), Password, and Secret Phrase Problems.

(1) If customer says their User ID, password, and/or secret phrase don't match or their FIRE Account is locked, determine if access is for the FIRE Production or Test System. Verify user information in the FIRE CSR Application:

1. Search "Transmitter Record" screen by TCC, User ID or TIN.

2. Locate the company name under the Transmitter Record Search Results generated list.

3. If no record is found and the user still thinks they have an account on the system, search by EIN.

(2) If you locate the User ID, reset the password to Fire-1234 and provide the temporary password to the customer. The customer must create a new password when signing in with the temporary password. Passwords must contain 8-20 characters and include at least one uppercase letter, one lowercase letter, one number, and one special character (#?!@$%^&*.,-). Passwords can't contain the User ID. Users must change their passwords every 90 days and can’t use the previous 24 passwords. Confirm the customer can log into the FIRE System and change their password.

(3) If you locate the User ID, reset the secret phrase. The secret phrase must contain 8-20 characters with one uppercase letter, one lowercase letter, one number, and one special character (#?!@$%^&.,-) with no spaces. The secret phrase can't contain the User ID. The customer must create a new secret phrase when signing in with the temporary secret phrase. Confirm the customer can log into the FIRE System and change their secret phrase.

(4) If the User ID isn’t located, the customer must create a new account.

(1) All FIRE Account PINs are required to be ten unique numbers. FIRE will not allow the same number or alphas to be used and can't be in ascending or descending order. Established accounts that don't meet the criteria will be prompted to update their PIN when they log into the FIRE System.

(2) If a customer calls stating they don't know their PIN or are entering an incorrect PIN, search by the customer's User ID on the Transmitter Record screen. Verify the company name. Reset by entering 8664557438 in the "New PIN" field. Explain the PIN has been reset, the FIRE System will force them to change it when they log on.

(1) Transmitters and Issuers contact TSO to resolve problems with the TCC assigned to their business. This section provides guidance on the following topics:

• TCC and TIN mismatch problems

• Forgotten TCC

(2) Customers may receive the error message: “This is an invalid TCC/TIN pair.” Perform a TCC search in FIRE CSR Transmitter Record screen. For TCC issued prior to September 26, 2021, research probable errors listed below:

• If multiple EINS are used by a business to transmit returns, research Transmitter Record screen to determine if the customer is using the EIN associated with the TCC. If an incorrect EIN is being used, advise the customer of the TCC associated with the EIN. A TCC is issued to only one specific EIN and can transmit files for as many companies as needed under the one TCC. Offer to issue Letter 5384, TCC Assigned.

• If the business has only one EIN, verify the business name on the Transmitter Record screen.

• If a business name change is needed advise the customer to create an IR Application for TCC.

(3) If issue can't be resolved, advise customer to submit a request for TCC via the IR Application for TCC.

(1) FIRE System data older than 7 years will be archived off. If a request for data older than 7 years, is received elevate or direct the requestor to the Operation Support (OS) Staff. Operation Support will evaluate the data request and direct to the appropriate function for research. As part of the evaluation identify if the request is for records or files. If a record for an individual person using an SSN is requested this information cannot be provided, it is not part of the FIRE System processing. FIRE is not the system of record for individual taxpayer records. In these instances the requestors can be directed to Information Return Master File (IRMF), Information Return Database (IRDB),and/or Customer Data Warehouse (CDW).

(2) Upon receipt of a request for FIRE System data, the data requests must be controlled by Operation Support using the External and Internal Request Log. The log is used to document and monitor all requests. The log consists of the following fields:

• OS Control Number – consists of 4-digit fiscal year (2023) and 3-digit sequential number (001) to appear as 2023-001

• Date Request Received - (MM/DD/YYYY)

• Requestor Name – Enter First and Last Name

• Requester’s Organization – For example, Criminal Investigation (CI), Revenue Integrity and Compliance (RIC), Department of Justice (DOJ), Chief Counsel (CC), IRS Compliance, etc.

• Taxpayer Name

• Tax Year of Request – The tax year provided by the requestor

• TCC

• EIN

• Filing year

• Form type, if relevant to the request

• Specific dates if available

• Court case number or case identifier/number if not related to court case but some other inquiry

• Employee Assigned – Name or SEID of the employee responsible for retrieving the data

• Summary of Documents Provided by the assigned employee – Provide a list of information provided (for example, shipment record, file name, record from fraud table, log file, etc.)

• Date Provided to Requestor – Enter the date the employee provided the information to the requestor.

(3) Operation Support will evaluate the data request and control the request to the appropriate function for research. When the research is complete it will be returned to Operation Support for review and controlled back to the requestor.

(1) The FIRE System receives electronically filed Form 1042-S information returns from withholding agents and transmitters. The FIRE System is the intake that passes the data to the Chapter Three Reporting (CTW) database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 1042-S.

(2) Electronically filed Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, are due by March 15 of the year following the calendar year for which the payment(s) subject to reporting was made.

(3) Access FIRE Administrative Reports on a daily basis. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.9.4.6, Electronic Output Network System (EONS), and IRM 3.42.9.9.4.9, Changes to Special Projects Error Codes.

(4) Large Business and International are the business operating division for Form 1042-S.

(5) Refer to Publication 1187, Specifications for Electronic Filing of Form 1042-S, for additional information.

(1) The FIRE System is the intake that passes electronically filed Form 8027, Employer’s Annual Information Return of Tip and Allocated Tips to the Allocated Tip Monitoring database. The Form 8027, Employer’s Annual Information Return of Tip and Allocated Tips is used by transmitters and employers who operate food and beverage establishments and are required to file. The FIRE System is the intake that passes the data to the Allocated Tip Monitoring database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 8027.

(2) Electronically filed Forms 8027 are due by March 31 of the year following the calendar year for which the returns are filed.

(3) Form 8027 is required only for establishments that are located in the 50 states or in the District of Columbia.

(4) Form 8027 isn't required for establishments:

• Operated for less than one month in any calendar year or that had 10 or fewer employees.

• Where tipping isn't customary (for example, cafeterias).

• Where 95 percent of total sales are other than carry-out sales or sales with a service charge of 10 percent or more.

(5) Access FIRE Administrative Reports daily. Identify bad files and the condition for incompatibility. For resolution of bad files, refer to IRM 3.42.9.9.4.6, Electronic Output Network System (EONS), and IRM 3.42.9.9.4.9, Changes to Special Projects Error Codes.

(6) Refer to Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, for additional information.

(1) The FIRE System receives the electronically filed Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, from transmitters and plan administrators required to file under IRC 6057(a). The FIRE System is the intake that passes the data to the Unisys database. TSO employees assigned to Special Projects are responsible for addressing customer contacts regarding electronic filing of Form 8955-SSA.

(2) Electronically filed Form 8955-SSA returns are due by the last day of the seventh month following the last day of the plan year. An extension is available. Refer to Instructions for Form 8955-SSA.

(3) TSO receives electronically filed Form 8955-SSA through the FIRE System from plan administrators.

(4) Tax Exempt and Government Entities (TEGE) is the business operating division for Form 8955-SSA.

(5) Identify bad files and the reason for incompatibility. Refer to IRM 3.42.9.9.4.9, Changes to Special Projects Error Codes, for resolution.

(1) The FIRE System provides file status results, error codes and reports to assist with the processing of files. This section contains details and procedures to assist with the transmission of files.

(1) Verify Form 8508 is timely filed and signed. Deny late and/or unsigned waivers.

(2) Perform an initial review of Form 8508. Verify blocks 1 through 10 on the form are complete. If block 6 is checked yes, then block 5 can be left blank. Otherwise, if the required information is omitted, a denial letter is systemically issued to the requestor stating the reason for the denial. The requestor may resubmit Form 8508 for reconsideration within 30 days from the date of the letter, 60 days for overseas filers.

(3) Accept Form 8508 with an attached explanation for one of the following:

(4) Search the waiver database to review the filer's waiver history. Destroy duplicate requests as classified waste.

(5) Enter an original waiver request into the Waiver database located in IRP Homepage.

• Document the control number and two-digit code on the upper-right corner of Form 8508.

• Verification of data may be performed under "Record Verified."

• If block 6 is checked yes, record the issuer name and taxpayer identification number (EIN/SSN) in an electronic spreadsheet. The spreadsheet should be kept on SharePoint or other repository that is backed up. Provide the Office of Servicewide Penalties a copy of this spreadsheet by the first of May of each filing season.

(6) Print and mail applicable Letter 5382, Waiver Approved or Letter 5383, Waiver Denied.

(7) Search on the TIN or control number from the Waiver database menu for a reconsideration of a denied waiver. Select Reconsideration and enter Form 8508 information. Document the control number and two-digit code on the upper-right corner of Form 8508. Filers have 30 days from the date of the letter to respond; 60 days for overseas filers to respond.

(8) File Form 8508 by control number.

(9) Follow the procedures below when the "N" run programs are ready to process waiver requests and post to the Payer Master File (PMF):

1. Select "Unload the Approved Waiver Requests."

2. Enter cycle (01 through 52) for the mainframe processing.

3. Select the start date and end date from the calendar.

4. Select "Unload Data."

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(1) If the filer fails to comply with reporting requirements on or before the due date of the return, a late filing penalty may be imposed.

(2) Use the table below to identify the due date for filing information returns, issuing recipient copies, and determining if an extension has been submitted timely.

* February 15 - Forms 1099-B, 1099-S, 1099-MISC (if amounts are reported only in Box 8 or 14), 1099-LS (for reportable policy sale payment recipient (but for issuer, January 15, or earlier as required by Treas. Reg. 1.6050Y-2(d)(2)(i)(A)), and Form 1099-SB (except as provided in Treas. Reg. 1.6050Y-3(d)(2)).

** January 31 - for value of account and May 31 for contributions

(3) If a due date falls on a Saturday, Sunday, or legal holiday, the filing date is the next business day.

(4) If a filer of information returns is unable to submit the data by the filing date, Form 8809, Application for Extension of Time To File Information Returns may be submitted by the following methods:

• FIRE System - Fill-in (30-day automatic extension of time only) no TCC needed

• FIRE System - Electronic file (30-day automatic extension of time only) TCC needed

• Mail paper Form 8809 to Ogden Service Center

(1) Requests for an extension of time to furnish statements to recipients of Form W-2 series, Form W-2G, Form 1042-S, Form 1094-C, Form 1095 B/C, Form 1097-BTC, Form 1098 series, Form 1099 series, Form 3921, Form 3922, and Form 5498 series are submitted on correspondence to the IRS.

(2) The request must be faxed no later than the date the statements are due to the recipients.

The fax should be sent to:
Internal Revenue Service Technical Services Operation
Attn: Extension of Time Coordinator
Fax: 877-477-0572 (International: 304-579-4105)

(3) Required information includes:

• Filer or employer name

• TIN

• Address

• Specify the extension request is to provide statements to recipients

• Type of return for the extension request

• Reason for delay in filing information returns

• Signature of payer or duly authorized person to sign a return

Note: Generally, only the payer may sign the letter requesting the extension for recipient copies; however, if a transmitter has a contractual agreement with a payer to file extension requests on the payer’s behalf, the transmitter should state so in the letter requesting the extension.

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(5) Enter recipient copy extension requests into IRP Homepage.

(6) Letter 5378, Recipient Copy Approved and Letter 5379, Extension Request Denied - Recipient Copy are systemically generated.

(7) Enter recipient extension requests identified on an attached list of additional payers.

(8) File by EIN order in a locked file cabinet.

(9) Process reconsiderations of a denied or incomplete extension by following the procedures below:

• Pull the original extension request from files.

• Locate the record in IRP Homepage. Check the box for Incomplete and enter the revised information.

• Document the action code on the correspondence and file with the original request.

(1) An automatic 30-day Extension to File Information Returns may be requested by mailing Form 8809, Application for Extension of Time To File Information Returns to the Ogden Service Center address provided in the Form 8809 Instructions.

(2) Approval letters will not be issued. Incomplete and denied letters are issued when warranted.

(1) Forms in the W-2 series (except Form W-2G) and Forms 1099-NEC are only allowed a single 30-day non-automatic extension of time to file. Form 8809 must be submitted on paper Form 8809 with the appropriate check box on Line 7 completed to support the request for an extension of 30 days. Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. (Treas. Reg. 1.6081-8 and Treasury Decision 9838)

(2) Forms 8809 are mailed to the Ogden Service Center.

(3) Approval letters will not be issued. Filer will receive an incomplete or denial letter when applicable.

(4) The request must be postmarked by January 31st in the calendar year the tax year is being processed. Letter 5381, Extension Request Denied, is issued for late extension requests.

(1) Revenue Procedure 96-57 extends the due date to issue Recipient Form W-2 and to file Forms W-2 with SSA. The due date is extended automatically, and an extension application isn't necessary.

• The extended due date for furnishing final recipient statements is October 31 for final statements filed for Quarters 1 - 3 and Quarter 4 statements are due January 31.

• The extended due date for filing final Forms W-2 is November 30 for final returns for Quarters 1 - 3 and Quarter 4 Form W-2 is due January 31.

(2) The IRS may grant filers a discretionary extension of 30 days from the date the Form W-2 is otherwise due to be filed. That is December 30 for Forms W-2 that would be filed in Quarter 1 - 3, and generally March 2 for Quarter 4 returns, except in leap years (when it is March 1). Advise customer to file a paper Form 8809 with the appropriate check box on line 7 completed and a signature of the filer/transmitter or a person who is duly authorized to sign a return.

(1) Treas. Reg. 1.6081-8(a)(2), which is applicable to returns due after December 31, 2018, allows a filer or transmitter to request an additional 30-day non-automatic extension to file information returns when the first automatic 30-day extension was granted, and the additional extension is requested before the expiration of the automatic 30-day extension.

(2) An additional extension of time must be requested on paper Form 8809 with the appropriate check box on line 7 completed that describes the need for an extension. Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. Mail Form 8809 to the Ogden Service Center.

(3) Approval letters will not be issued. Incomplete and denial letters are issued when warranted.

(1) A request for a 30-day automatic extension of time to file information returns may be filed electronically by transmitting an electronic extension file through the Filing Information Returns Electronically (FIRE) System.

(2) Review status of transmissions from FIRE CSR Process Check Extension. Verify the file has been processed to the mainframe by using 3.4 (Utility Dslist). When an original file is transmitted, the filename begins with EXTO. Information for a second extension begins with EXTS. Each extension file received is posted to the AWAX Database (ADB) with the TCC and sequence number (i.e., 44444A1). Update the following fields on the Extension database:

• Fields 030, 035, 040, 050, 051, 052, 060, and 070 as necessary.

• Field 090 = M (paper); E (electronic) - shows how the information return records will be filed. Based on the original due date of the return(s), the extended due date(s) will be determined by the filing type indicated in field 090.

• Fields 160-166 = document approval or denial indicators. A denied document is updated as D130. Update Field 164 as A160 or D160.

(3) Once records are posted to ADB and all required documentation is received:

• Go to ADB in mainframe to locate appropriate shipment record. (ADB doesn't go in file order ensure you are on the correct record).

• ADB automatically updates AWAX08 when the file is the first automatic 30-day request and isn't for recipient extension request.

(4) Schedule weekly processing on Automated Waiver and Extension Processing System (AWAX) as follows:

(5) Upon completion of AWX-20, research all shipment files with errors. This research may result in canceling a shipment or coding the shipment for replacement with a good file. Count mismatches or document types may result in ADB field updates and reprocessing of the file. AWX-26 is processed on Thursdays with the following lists produced:

(6) When a shipment is complete, a listing of denied payers is generated with the denial letters. Mail the denial letter and corresponding listing to the transmitter. Update Field 262 of the ADB with the shipment date.

(7) Reports are generated daily and weekly for shipment tracking and problem resolution as follows:

(8) All electronic extension files are processed on the mainframe.

(1) Fill-In Form 8809 can only be used to request an automatic 30-day extension.

(2) An online Form 8809 must be submitted by the due date of the return for which an extension is being requested. See IRM 3.42.9.11.1 Reporting Requirements.

(3) Form 8809 may be completed online via the FIRE System at https://fire.irs.gov.

• Establish a FIRE Account with a User ID, password, PIN, and Secret Phrase.

• To establish the FIRE Account for Form 8809, a TCC isn't required, but the requestor will need the EIN, and exact legal name of the business.

• Receive an acknowledgment on screen if all required information is provided.

• Enter unlimited number of online extension requests.

• Submit a separate form for each payer.

(4) The online option is available when the FIRE System becomes available for the current year.

(5) Search for an online extension on FIRE CSR using criteria of User ID, TIN, Filer Name, or TCC.

(6) Update due dates on the first working day of the new year on Fill-In Extensions, Extension Due Dates option.

(7) Generate extension reports through FIRE/CSR at Fill-In Extension Reports. Four report options are available:

1. 8027 reports (Current and Prior Year)

2. Approved Fill-In Extensions (Select the date range by using the calendar option.)

3. Submitted Fill-In Extensions (Produces the total User ID Count report for the tax year selected.)

4. Extensions not yet uploaded

(8) Create a file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post information to the Payer Master File (PMF). At "CSR Functions, "select Fill-in Extension and Create Fill-in Extension File. Enter the cycle for the mainframe processing. Acceptable values are 01 through 52. Select the start and end date from the calendar and submit. The extension information is sent to the mainframe to process and post. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) When the batches of extension requests are entered and verified, the data is updated to the letter print file. Follow the guidelines listed below.

• Print letters under "Computer Specialist Options". Letters may be printed at any point in time.

• Print letters by type; denied, approved, or recipient listings.

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• Generate daily reports from the main menu. Listings can be generated showing the number of extensions processed and statistics pertaining to them.

• Letters with listings attached are coded with an asterisk after the control number. Don’t attach listings to outgoing letters.

• Verify outgoing letters contain a complete and accurate address. Refer to IRM 3.42.9.18.6, Incomplete Address on Out Going Mail (Extension Letters).

(2) Create the file to send extension information to the mainframe when the "N" run programs are ready to process extension requests and post to the Payer Master File (PMF). Acceptable cycle values are 01 through 52. Select the start date and end date from the calendar upload data. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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(1) Information from EOT reports are utilized to plan work schedules and fiscal year assumptions. Upon request, prepare the following reports:

• AWAX (Form 8809 extension requests) - The total from the weekly AWX-28-43 Report (AWAX Payer Cumulative Status Report).

• AWAX (Recipient Extension Request) - The total from the weekly AWX-28-43 Report (AWAX Recipient Cumulative Status Report).

• FIRE Fill-In Extensions - At "CSR Functions" select "FIRE Fill-In Extensions/FIRE Fill-In Extension Reports." Select "All Approved Reports," and "From and To Date." Select "Generate."

• Extension of Time Database (Recipient copy requests) - Log onto the IRP Home Page/Extension Main Menu. Select "Computer Specialist Options Letters & Reports," and "Extension Statistics." From the four reports that are produced (paper master, paper detail, electronic master, electronic detail), add all approved and/or denied columns under Recipients for the Recipient Requests report.

(1) Perform the data unload for paper extensions and waivers from the IRP Homepage. The unloaded file is then available for mainframe processing. This is completed automatically via EFTU as a scheduled task set for Mondays at 5:00 a.m. (ET).

(2) Perform the data unload for FIRE Fill-In Extensions from the FIRE Production System. The unloaded file is then available for mainframe processing, completed automatically via EFTU during the daily batch process every 20 minutes.

(3) FIRE electronic extensions are transmitted through the FIRE Production System. Extensions are automatically sent to the mainframe every 20 minutes via EFTU through the daily batch process.

• The AWX08 control file is available for mainframe processing via EFTU through a FIRE task scheduled daily at 10:30 p.m. (ET). Update the AWAX database to schedule extension processing.

• Files processed via AWAX are directly input from the mainframe into the "N" runs to post data to PMF.

Note: IT Application Development is responsible for the EFTU scheduled tasks above. Therefore, the day and time is subject to change at their discretion.

(4) The following forms are not part of the "N" run process and don't post to PMF:

• Form 8027,Employer's Annual Information Return of Tip Income and Allocated Tips- information is sent to Cincinnati by secure email.

• Recipient Extension requests don't post to PMF and are housed locally.

(1) BAW-102N1 - "N1" run:

• Valid extensions and waivers are processed in approved date order to post data to PMF.

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• Initiate an email to System Control Point (SCP) to begin the "N" run processing to pull the extension and waiver data from the various sources noted above and post records to Extension and Waiver PMF (EAWPMF).

(2) BAW-102N2 - "N2" run

• All records that did not post to PMF output to BAW-102N2.

• Initiate an email to SCP after the SB/SE penalty HUB is conducted, generally around cycle 28 due to program availability.

• Unpostable listing will automatically print on IRB1.

• The last run is generally November 1 due to cut off of posting to PMF.

(3) BAW-102N3 - "N3" run

• Posts corrected unpostable name control records to PMF.

• Initiate an email to System Control Point (SCP) to schedule the "N3" run when unpostable corrections are completed, or as needed.

• The last run is generally November 1 due to cut off of posting to PMF.

(1) A transaction is termed unpostable when it fails to pass a validity check prior to posting to the Payer Master File (PMF). Approved Extensions and Waivers are posted to PMF by the “N” run processing. The “N” run utilizes Information Returns Processing Validation & Perfection (IRP VAL) to validate payer TINs and names before posting to PMF. Unpostables occur when Form 8809, Application for Extension of Time To File Information Returns or Form 8508, Application for a Waiver from Electronic Filing of Information Returns, are processed, and an invalid TIN or TIN/Name Control mismatch occurs. The mismatch prevents the extension or waiver from posting to the PMF. This section provides procedures to correct unpostable conditions identified in "N" run reports.

(2) The "N" run generates Unpostables For Cycle BAWYYYYNN report (0102-N2-40). Use this report when researching IDRS research to determine necessary corrective actions to post the extension or waiver to PMF. Unpostable corrections don't change Master File entity information.

(3) Correct all unpostable records, paper or electronic using the Extension and Waiver Payer Master File (EAWPMF) database. The following fields are used to correct an unpostable document:

• Name Control: enter the correct name control.

• Corrected TIN field (new field): enter the correct nine-digit TIN.

• Non-correctable Record Indicator (new field): enter indicator 9 if record can't be corrected.

• Corrected Unpostable Indicator: enter a C if the record can be corrected.

• TSO Comment Field (new field): enter actions taken. (allows 40 positions)

(4) When EAWPMF updates are complete, an Enterprise Operation file runs to systemically update the paper filed information on the Information Return Program Extension and Waiver databases. The corrected data posts to the corrected unpostable record table.

(1) Prior to mailing notices and CD/DVDs, Applications Development IRP Pre-Post/Payer Master File Section provides TSO with the Tax Year (TY) Production Schedule and volumes of notices.

(2) The Information Technology (IT) programmer provides TSO with a schedule for the staggered mailing of notices.

(3) Perform an inventory of supplies and place an order. Forward supplies to RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE).

(4) RIMAGE system operators print all CD/DVDs for each pass and perform a 10 percent spot check to ensure media contains the correct encryption code and valid data fields. They will notify TSO of any discrepancies.

(5) Review address on notices for standard mailing requirements. When needed, research IDRS for current address and update notice address.

(6) After the paper notices and CD/DVDs have been checked, the Enterprise Operation prepares and mails the notices and CD/DVDs.

(7) Next encryption codes are uploaded to the EFTU-Pickup and then into the IRP Home Page.

(1) Provide encryption codes to filers who have received a CD/DVD for Notices CP2100 or 972CG.

(2) Perform the following actions with the filer requesting the encryption code:

• Verify the tax year and type of notice.

• Request the TIN.

• Go to the IRP Homepage and select IFS encryption codes. The encryption code appears on the screen in red and contains 10 upper case alpha characters.

• Enter the TIN, notice type, and select the tax period.

• Perform authentication and authorization procedures.

• Provide the encryption code to the customer.

Note: For an internal email request, obtain the encryption code and follow procedures in IRM 3.42.9.13.4, Request to Recreate Notices CP2100, CP2100A, and 972CG.

(3) If the customer doesn't know how to open the CD/DVD, explain the following:

• Select "Start "and "Explore."

• Scroll down and double click the CD/DVD drive.

• Select the box with the green arrow. A grey information box with the TSO telephone number appears.

• Click "Next." (The destination box will be displayed.)

• Select a drive or desktop to save the file.

• Left click "Finish."

• Enter the encryption code (all caps) and select OK.

• The "Extraction completed" message appears.

• Open the file on the new drive/directory.

(4) If customer is required to submit Form 10301,CD Encryption Code Authorization For CP2100/972CG Notices, advise the customer:

• Form 10301 is available on irs.gov.

• Provide a fax number and advise of a five-day time frame to process Form 10301.

(5) Businesses may use the same PIN for numerous entities under the same EIN. Subsidiaries with a separate EIN must complete a separate Form 10301.

(6) Advise customers of the following:

• PINs are 10 alphanumeric characters excluding all special characters such as &, @, *, etc.

• The primary and secondary contacts must be knowledgeable of the PIN.

• The PIN must be securely saved for future use.

• There is no need to reapply yearly. Only send a new Form 10301 if any information changed on the previous form.

(7) If the customer believes they received a CD in error, follow the procedures below:

• If the customer is an employee of the business, research IRP Homepage to locate Form 10301. If Form 10301 is on file, document the customer's name and telephone number. Call a contact listed on Form 10301 and inform them who has the CD.

• If the customer is an employee of the business and Form 10301 isn't on file, advise the company to complete Form 10301. Provide a return fax number and advise of a five-day processing time frame.

• If the customer isn't an employee of the business, request the customer return the CD by UPS Ground Services. Bill 3rd Party using IRS account number 273987.

(8) Update IRP Homepage comments with date, type of notice, tax year, initials of the contact who received code, and your initials. Example: 09-08-18 972CG TY17 Encryption Code to Contact Name ZZ.

(1) Forward undeliverable notices with a CD/DVD to the Philadelphia Service Center Penalty Section following the guidelines below:

• Inside the envelope returned from the post office, insert the notice and CD/DVD.

• Forward following procedures in IRM 3.10.72.11,Transshipment Guidelines.

(1) Don’t process requests to recreate a notice received within two weeks after the last notice mailing date. If the paper listing was missing or the CD/DVD was damaged, process the request immediately.

(2) The retention period for Notices CP2100, CP2100A, and 972CG is four years from the original notice date.

(3) Requests to recreate Notices CP2100, CP2100A, and 972CG are received from external customers (payers) on the 1-800 toll free line. If someone other than the filer is requesting to recreate a notice on behalf of the filer (for example, accountant, attorney), request the customer fax Form 2848,Power of Attorney and Declaration of Representative or Form 8821,Tax Information Authorization, to TSO.

(4) Advise IRS employees to send an email to *WI TSO Request. Required information includes name, title, mailing address, manager name (carbon copied), telephone number, case number, notice type, and tax year. The notice will be mailed to the name and address provided in the email request.

(5) Create an Interaction for the customer requesting the recreation of a notice.

(6) Follow the procedures below to process internal email requests received via *WI TSO Request:

• Verify email contains the following information: IRS employee name, title, mailing address, manager name (carbon copied), telephone number, case number, notice type, and tax year.

• Verify IRS employee information on Discovery Directory.

• When needed, issue a response email for an incomplete request.

• Forward email to TSO manager for approval to proceed.

• Issue a response email advising of a four to six week time frame.

• Update Interaction description field.

• Request notice or CD following procedures in (7) below.

• If the IRS employee sends an email requesting the encryption code to open the CD, follow procedure in IRM 3.42.9.13.2, Encryption Codes. Issue a secured email to the IRS employee and include the encryption code. Update Interaction description and close.

(7) Process the request to recreate CP2100, CP2100A, and 972CG as follows:

1. Log onto the Mainframe system, go to ir.mag.5.3 (CP2100/A) or ir.mag.5.4 (972CG) and enter the nine-digit TIN, two-digit year, and one-digit month for the pass needed (Example: 003456789099). Verify information received from the requestor matches the information on the database.

2. Advise the requestor to send the original signed Form 8822-B, Change of Address - Business, to the appropriate IRS service center and fax a copy to Information Filing Support for a permanent change of address. Fax Form 8822-B to IFS only to request a one-time address change for the mailing of Notice 972CG. Advise customer to annotate at the top, "One time only change. "

3. Update TCB information when Form 8822-B is received. Don’t change the address on the notice. Create a cover page with the company name, address, and contact name. Send notice to the new address. Retain all Forms 8822-B in a locked file cabinet.

4. Tab to "Option" and enter a "U" for Update if all of the information is correct. Enter the contact name in the "Rec Contact" field, tab to the "Initiator" field and enter your name or initials (up to five-characters). Press the enter key two times to generate the request.

5. Updated listing for a CP2100/A with 249 or less payee names or TINs (paper), places the data in an inventory file. The inventory file is sent bi-weekly to the campuses. An email is generated to a service center campus specialist to inform a recreate request was sent to the print queue.

6. Action isn't needed for a CP2100 with a listing less than 250 records. The system generates the request. Print the notice and mail.

7. Submit a weekly job request to recreate Notice 972CG with 249 or less payee names or TINs. Output will go to Control-D Web Access Server. Release the notices from Control-D for printing by selecting the date of the file. Select print, options, add notes, shrink to fit, apply, and print. Mail notices to customers.

8. Notify RIMAGE system operators in Integrated Document Solutions Enterprise (IDSE) via encrypted email to recreate Notice CP2100 or 972CG with a CD/DVD. The email must contain the TIN, UD number, business/payer name, tax year, pass, and type of notice. Pull a copy of the notice from the file, prepare a mailing label and forward the notice and mailing label to RIMAGE system operators, Attention: Mainframe Uploading Team, Mail Stop 1521D-A2. The RIMAGE system operators will respond via email when the CD/DVD was shipped.

9. Follow procedures in IRM 3.10.72.11, Transshipment Guidelines, when mailing a notice to an IRS employee.

10. Send an email to the IFS project lead to issue a request to the Chief, Tape Library at ECC-MTB if a customer requests the tracking number for a shipment. Include the company name, address, and the name and telephone number of the person requesting the tracking number.

11. Update Interaction description field when all actions are complete and close.

(8) Review the data screen to track the history of the recreate requests for unique situations.

(9) The following reports are available for research:

• Call Site Workload Report

• Notice Frequency Report

• Payer Frequency Report

(1) Inquiries are received from payers questioning the TCC located on CP2100, CP2100A, or 972CG. Provide general information and explain the TCC belongs to the transmitter who submitted the information returns through the FIRE System. The transmitter could be an employee of the company, or a third party hired to transmit the information returns.

(2) Per Privacy, Governmental Liaison and Disclosure (PGLD), a payer who has filed an information return and received a CP2100, CP2100A, or 972CG is entitled to the business name of the TCC listed on the notice as it is considered tax return information even if submitted by a third party.

(3) Follow the procedures below if the payer requests the TCC business name located on their CP2100, CP2100A, or 972CG.

• If the customer is a third party, advise Form 2848,Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is required.

• Create an Interaction and elevate as an Incident to provider group IFS Leads. Update the description field with the business name, customer name, relationship to the business, phone number, type of notice and tax year, and if third party form is needed.

• Provide the Incident number to the customer and advise them to annotate the number on the top margin of their notice and third-party authorization form.

• Provide IFS fax number and advise customer to fax in a copy of the notice and a signed third-party form if needed.

• Advise customers they will receive a call back in three business days.

(4) If the customer calls back after three days, follow these steps:

1. Retrieve the Incident.

2. Document the call in the Activities section.

3. Review the Activities log.

4. If there’s an update, give the customer the information.

5. If there’s no update, inform the customer that someone from Level 2 will call them back.

6. Contact (call or email) the Level 2 employee who’s working the Incident and give them an update.

7. Ask the Level 2 employee to call the customer back.

8. Update the Incident in the Activities section.

(5) Follow the procedures below to work the Incident created:

• Research FIRE CSR for the TCC information on the notice.

• Call customer following IRM 3.42.9.5, Contacting the Customer - Outgoing Calls.

• If customer passes authentication/authorization, provide the TCC information.

• Update the Incident Description field.

• Close Incident and destroy notice in classified waste.

(1) TSO works in tandem with the HUB site during the preparation of Notice 972CG. A listing is received from a Payer Master File (PMF) Information Technology (IT) specialist, identifying electronic files that were not filed timely. Research various programs including PMF and Transmitter Control Database (TCB) history to determine if information returns are filed for the proposed penalty.

1. Upon completion of research, complete a Penalty Research Form and mail to the designated Hub Site.

2. Mail a listing of denied extensions and waivers for Forms W-2 and Forms 1099 to the Hub Site.

(2) The designated Hub Site produces a sample of Notices 972CG for review. The notices include proposed penalties for late filing, missing and incorrect names/TINs, and failure to file electronically.

(3) The Hub Site review includes a comparison of Notice 972CG to the filer’s information documents, PMF transcripts, and other reference materials to validate the accuracy of the notice programs.

(4) Contact the IT programmer in PMF and request an additional listing of all approved extensions and waivers for Form W-2 and Form 1099 series documents. Compare to the list of Notice 972CG and verify if a waiver or extension was submitted.

(5) After the HUB Test Review, the PMF program analyst will provide a TY Incorrect Information Penalty Program memorandum to TSO. This memorandum provides information on the mailing schedule, notice dates, and the file numbers for Notice 972CG. The memorandum also provides instructions on what information is needed from TSO.

(6) The memorandum provides instructions for the designated Hub Site to mail copies of Notice 972CG to TSO. Both copies are shipped express to: Internal Revenue Service Attn: Designated IT Specialist, Mail Stop 4360, 250 Murall Drive, Kearneysville, WV 25430.

(7) Check the inventory and order any necessary supplies and forward them to the lead project coordinator, Mainframe Operation Branch/Mainframe Operating System (MOB/MOS).

(8) The lead computer operator in MOB/MOS burns all CD/DVDs for each pass and performs a 10 percent spot check to ensure media contains the correct encryption code and valid data. They will notify the lead IT coordinator in IFS upon completion. For more information, refer to IRM 3.42.9.13, Notice CP2100, CP2100A and Notice 972CG.

(1) Follow procedures in the Underreporter Inventory Desk Guide located on the EPSS Portal TSO page.

(2) Research Payer Master File (PMF), Information Return Master File (IRMF), and TSO databases to identify and/or confirm error.

(3) Create an Interaction in EHSS using KM004419, Underreporter, Notices CP 2000.

(4) Document case background information, research and analysis in the description field.

(5) Complete Form 14670, Underreporter Employer/Payer Transmittal send to the point of contact at the Ogden campus by secure messaging.

(6) Call the filer or employer and advise to send letters of explanation of the problem to payees and/or employees who have already received Notices CP2000. The letters must include:

• Filer or employer's name and contact information

• Recipient of statement or employee's name

• TIN

• Type of form

• Correct money amount

• Brief explanation of the problem

• Copy of the original or corrected Form 1099 or Form W-2C

(7) Provide the following explanations to the filer with the Underreporter inquiry:

1. Form 1099 - Furnish corrected statements to the recipient of the statements and provide a letter of explanation for the payee to include in a response to Notice CP2000.

2. Form W-2 (exact duplicates) - Contact the Social Security Administration at 800-772-6270. The SSA may have determined there was a duplicate filing and dropped one set of records.

3. Form W-2 (over-reporting of employee income) - The employer is required to file Form W-2C, Corrected Wage and Tax Statement, and Form W-3C, Transmittal of Corrected Wage and Tax Statements, to correct the errors. Refer the customer to General Instructions for Forms W-2 and W-3 for additional information.

4. Form W-2 - The employer is required to furnish copies of the Form W-2C to the employees with a letter of explanation for the employee to include in a response to Notice CP2000.

(8) File all case documentation.

(9) Research occasional inquiries from tax examiners at the campuses using resources available and provide processing information to explain or resolve a problem.

(1) TSO receives Form 10301 by mail or fax.

(2) Verify the form is the current revision and contains the required information listed below:

• Box 1 Type of request: One check box should be selected; however, if left blank research IRP Homepage and process accordingly.

• Box 2 Payer information: Verify legal payer name and address are provided.

• Taxpayer Identification Number (TIN) - Verify TIN belongs to legal name provided.

• Primary Company Contact: Verify complete information is provided.

• Secondary Company Contact: May be left blank if primary contact is provided.

• PIN: Must be ten alphanumeric characters. Special characters are not allowed.

• Affidavit Check box: Verify check box is checked.

• Official of the Company or Organization: Verify Form 10301 is signed and dated.

(3) If any of the required information is missing or incomplete, the form is invalid. Follow procedures listed below:

• Contact the primary contact by telephone. Follow procedures in IRM 3.42.9.5, Contacting the Customer - Outgoing Calls. Ensure the customer is authorized to provide the information.

• Advise the contact to fax in a complete Form 10301.

• If Form 10301 isn't received within three business days from the date of the original phone call, enter available information into IRP Homepage. Update comments field accordingly. File Form 10301 in the incomplete form folder by TIN. Close Interaction.

(4) Enter a complete Form 10301 into IRP Homepage following the procedures listed below:

• Under IFS User Options, select IFS Encryption Codes

• Enter the TIN and select Search for PIN only

(5) If information isn't displayed for TIN search, enter Form 10301 information:

• Select any tax year.

• Select Update. The message is displayed, PIN has been updated.

(6) If information is displayed for TIN search:

• Compare displayed information against information shown on Form 10301.

• Update fields with new information located on Form 10301.

• Select Update. The message is displayed, PIN has been updated.

• Notate the TIN vertically along the right-side margin of the Form 10301.

• File by TIN order. If there is an existing form on file, staple the current form on top of the previous form.

(1) Refer to the chart below for a definition of a transmitted file status.

Status Code	Explanation
Not Yet Processed	The file has been received, but not yet processed on the mainframe.
Bad	The file contained errors and needs to have a replacement sent unless the transmitter has informed us there will be no replacement.
Good	The file is good and if the transmitter agrees the number of payees displayed is correct, no further action is required. The file will automatically be released to processing after 10 calendar days unless the filer contacts TSO within this time frame. After 10 calendar days have passed and there is something incorrect in the file, advise the filer they must submit corrected returns. Note: In the Test System the status of "Good, Federal Reporting" is now referred to as "Good".
Good, Federal/State Reporting	For TEST files only: This status shows the file is good for Combined Federal/ State reporting.
Closed, No Replacement Expected	Per the transmitter, this file has been closed and there will be no replacement.

Note: Statuses for filing year 2021 and prior include, "Good, Released" status. "Good, Released" means that the file has been released to our downstream processing.

(2) If a transmitter has provided a valid email address on "Verify Your Filing Information" screen, the system will send an email showing the acceptability of the file(s).

(3) If a transmitter contacts TSO about why a file is bad, create an Interaction. Request the TCC and/or the IRS assigned filename and go to the appropriate CSR application. Search by TCC and select the appropriate file name. If only one file was sent, the shipment record will display. The error code and an explanation of the error will be displayed. If further details or examples are needed and the file is on the mainframe, go to your library of programs and enter the filename in your Job Control Language (JCL) and submit it as a job. The MAG-48 part of the job will give you more detailed examples of the errors.

(4) If a transmitter calls and says a file isn't to be replaced, create an Interaction. Follow procedures listed below for the appropriate file status:

1. Bad or Good and within the 10-day hold - Go to the production CSR application, search by TCC and select the file. The shipment record will be displayed if there is only one file. Update comments field with reason the file will not be replaced, customer’s name, CSR initials and date. Select Close out Record in the drop-down box. Enter the appropriate error code (AF, AK, BZ, etc.) at Please Select an Error Code. These actions will automatically code the TCB with fields 530=1 and 565= (comment from FIRE). File is automatically deleted from 3.4.

2. Good and 10-day hold has expired - Advise the user the file has already been processed and to submit corrections if data was incorrect.

3. Not Yet Processed - Go to the production CSR application, Main Menu, search by TCC, and select the file. If only one file exists, the shipment record will be displayed. Select Close Out Record and enter BZ in the error code field. Update comments field with the date, CSR initials, reason for the action, and customer's name. Save the file to automatically delete the filename from M1101.

(1) If a user calls and requests a good file be made bad (so a replacement can be sent), open an Interaction. Verify the file status. In FIRE CSR (production system), search by TCC and select the filename.

(2) If the file status shows Good and the 10-day hold has not expired, select Change Status to Bad (18) and Go. In the comments field, enter the date, CSR initials, reason for the action, and the customer's name.

(3) If the file status shows "Good" and the 10-day hold has expired, advise the user it is past the 10-day hold period and a corrected file is required.

(1) If you need to review a data file that a transmitter sent and it is on the mainframe, on the main menu Option Line, enter 3.4.

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• Enter and tab to the file you want to retrieve.

• Enter B and press enter. This will display the reformatted file the transmitter sent.

(1) The following are conditions that result in Tier-2 errors that will automatically be placed into the M1101 table:

(2) From CSR Functions, select T2 Errors.

1. If it is a 14 or 86 error, select the filename and Hex Editor. Review the content of the file. If it doesn't contain a complete set of T, A, B and C records or is a non-Publication 1220 formatted file, select Back to previous page and Merge.

2. If it is a replacement file and displays the Filename, Replacement Filename, TCB Code and blanks in the Tier-2 code, select All and Process.

3. If for any reason a Tier-2 record requires to be deleted, select the appropriate filename and select Remove.

(1) MAG-35 selects disk data sets created via the FIRE System. MAG-35 is processed weekly through the Control-M schedule. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡There are three columns for each of the 10 service centers. The column names are high volume, electronic, and millions. This allows files with a higher payee count to be selected for a particular service center even when there is a backlog of files. The maximum number of jobs is 6,800 per campus with a maximum of 68,000 per cycle. The maximum number of records per cycle is 1.5 billion.

(2) Utilize the list below to select/create the 3-digit run number. The run number is part of the Run Identification Key and assigned by MAG-35.

• Postmark Date - 120

• Electronic Name (FIRE) - 250

• Record Count - 225

• Replacement Receive Date (if applicable) - 257

• Type of Data - 300

• Verified - 111

(3) If the count of payers exceeds 999 for any file, additional Run Identification Keys (RIK) are automatically assigned by MAG-35.

(4) MAG-41 selects rerun files from the TCB and creates the MAG-05 Input. MAG-41 is a weekly run and is automatically scheduled and released by Control-M.

(1) The handling of the Abnormal Termination Report (MAG-07-42), and Mismatch Report (MAG-07-45) are referred to as the Runstream Reports. The MAG-07 Runstream is processed each weekly cycle on Tuesday night and generates the MAG-07 reports.

(2) The MAG-07-42 lists the RIK and TCC numbers abended in the MAG-05 run. When the MAG-07 Runstream sheet is a MAG-07-42, Abnormal Termination Report, the MAG-07 will automatically print the jobs that have abended. The abend code will be in field position 404, STATCD, on the TCB.

(3) The MAG-07-45 lists the RIK and TCC numbers where the payee count accumulated by MAG-05 doesn't match the total counts that were posted to the TCB. When the MAG-07 Runstream sheet is a MAG-07-45, Mismatch Report, check the electronic file and/or TCB for a mismatch that was forced through the system.

(1) The following are conditions that result in MVS errors:

1. IMAG-17 file contains more than three errors for a particular file or;

2. File contains an error code A5, A6, A7, A8, A9, AA, AB, AC, AX, AY and AZ.

(2) Review errors on CSR Functions, T2 Errors, MVS Errors. Select Details for the filename. Take the appropriate actions:

1. If errors appear to be legitimate, select Merge.

2. If there are numerous errors, go to 3.4 on the mainframe. Identify if the file contains incorrect record length, non-1099 data, etc. causing incorrect errors to be generated. Delete any errors that don't apply. Edit an incorrect error code. Add an error code if needed. When accurate error code(s) are displayed, select Merge.

3. If the error is an AZ, go to 3.4 on the mainframe and get a count of the total number of records in the file. The easiest way to get the count is to do an edit (instead of browse) on the file. The last number on the left side of the screen is the number of records in the file. Go to the shipment record, select Edit, and enter the correct number of records in the Record Count. Update comments field. Select Update. Go back to the MVS error. Select Details and Reprocess.

(1) The MAG-11 runs at 11:45 p.m. (ET) each day to post all of the records received and processed from the previous MAG-11. Various checks are done between the data in the file and the information on the TCB. If certain criteria isn't met, the record will reject.

(2) Read the error message on the MAG-11 report and compare the error to the information on the TCB record and the shipment record on FIRE. After the problem is identified, correct the information on the TCB (if necessary). On the CSR application main menu search by TCC and select the filename. If only one record, the shipment record will display. Edit Record and correct the fields causing the problem. Select Put into 1101 or AWX0802, Go and Save. The record is placed back into the MAG-11 to process that night.

(1) If MAG-13 schedules the file to be run and the file isn't uploaded, the MAG-13-41 report will display what files have not been uploaded (see note below). On FIRE CSR main menu, search by TCC and select the filename that needs to be uploaded. Enter a comment to note the file was manually uploaded and Update file. Select Upload to MF (via SA). Wait until you get a Done message before going to another option in the CSR application. Files are uploaded the next business day by a FIRE SA.

(1) The MAG-86 report is generated every Monday at 9:15 a.m. (ET) prior to the MAG-35 run. The purpose of this report is to identify possible duplicate files. The criteria is a file that has a record count of +5/-5 and is sent by the same TCC will be identified as a possible duplicate files.

(2) The fields on the MAG-86 are:

1. TCC and TCB 2 alpha ID of the questionable shipment records

2. Balance Date will be present if the shipment is balanced and has been sent to IRMF

3. Dup Count Ind 1 indicates there is a possible duplicate

4. Dup Count Ind 2 indicates this shipment has appeared before and found not to be a duplicate

5. Data Type P for production

6. Data Type C for corrected

7. DBliss Date is the date the file was received into FIRE processing

8. Elec Results T for "good" file

9. Elec Results F for "bad" file

10. User ID

11. Electronic File Name

12. Payee Count

(3) To print the MAG-86 report, log on to the mainframe (J system) and access Control-D. In Control-D, search to find the OMAG86 files, locate and print the current report.

(4) If files have the exact count and are not balanced, use the 3.13 option to determine if they are exact duplicates or view the files in 3.4. It may be obvious the files are not duplicates.

(5) If they are not duplicate files, change the indicator by entering 240=2.

(6) If the data is duplicated, contact the transmitter. Create an Interaction.

(7) If the transmitter has another file to send in place of one of the duplicates, change the file status on one file to bad so they can send a replacement. This requires watching the postmark date to make sure it isn't postmarked late when a "Good" replacement file is received.

(8) To change the file status to bad:

1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG-42 by an IT Specialist.

2. Go to the file in CSR, and use the drop-down option, "Change the status to bad (18)."

3. Note the date, the person you talked with, and your initials.

4. Change 240=2 on the good file(s). If the file is bad, change 240=Blank. Watch for the replacement file and adjust the postmark date when it has a good status.

(9) If we have all the files they need to send:

• Enter 240=2 for the file(s) you are keeping.

• Close out the file in the production CSR and note the date, contact name, the filename of the duplicate, and your initials. Normally you will use code "BZ". If you leave a message and don't get a call back, use "AK".

(10) If one or more of the possible duplicate files are balanced:

• Look at the balanced file on IR.MAG.1. Note the tax year and type of documents(s) and compare to the file in 3.4.

• Or you can use the "Hex Editor" option on the CSR to view the first 16 records of the file and compare to the file in 3.4.

• If you are still not sure, use the CSR "upload to mainframe" option so you can compare the files. Once you have resolved the problem, you will need to notify an IT Specialist to delete the balanced file from 3.4.

• You can also use IR.MAG.2 and do a Payer Control Report (PCR) History Search.

(11) If there is a difference of four records or less, use 3.4 to determine if they are the same payer, doc type, etc. If they are all different, use 240=2 for all.

(12) If they appear to be the same file with some additional records, or some records removed, create an Interaction and contact the transmitter/filer.

(13) If one file is balanced and the other isn't, explain that we can't use the file with the additional records as it will cause duplication of the records in the first file.

(14) If neither file is balanced, use the file the transmitter prefers. One file must be closed out in the production CSR. Note the date, contact name, and your initials. The file retained requires 240=2. Always watch the postmark dates.

(15) Occasionally when a replacement is required, transmitters will send a file that has already been received as "Good" because they are not sure which file was bad. Check the payee count, document type and Payer of the original file, if it is available. If the replacement file isn't the same as the original file, provide this information when you contact the transmitter(s).

(16) To change the file status to bad:

1. Check to see if the file is verified. If it is, remove the X from 111. This can only be done through MAG42 by an IT specialist.

2. Go to the file in FIRE CSR and use the drop-down option, "Change the status to bad (18)." Note the date, contact name and your initials. In MAG32, change 240=2 on the good file(s). On the file being made bad, in MAG42, set 240=Blank.

3. Watch for the replacement file, ensure the correct file was received and adjust the postmark date (if necessary) when it has a good status.

(1) The MAG-33 report is generated each Monday morning following the MAG-35 run. The purpose of this report is to identify electronic files that can be released due to an electronic file being replaced or closed. The list includes:

1. TCC and alpha of the questioned files

2. Payee count

3. electronic filename

4. electronic results (T for "good" file, F for "bad "file)

5. Data type (P for production, C for correction)

(2) You must log on to the mainframe (J system) and access Control-D. In Control-D, search to find the MAG-33-42 file, locate and print the current report.

(3) Research the files on the report to determine whether a previous file has been closed or replaced if it was a duplicate of another file.

(1) Date stamp all incoming mail received from the MCC mail room. The MCC mail room is a contracted mail service and isn't required to date stamp. Date stamping is required due to time sensitive documents received in TSO.

(2) To ensure an accurate received date is stamped and work is processed in First In/First Out (FIFO) order, follow procedures below:

• Upon delivery of mail from the MCC mail room, clearly label each mail container (trays, bucket, etc.) with the date the mail is received in TSO.

• Test the date stamp prior to using to ensure the date is appropriately set.

• Stamp documents with the date identified on the mail container.

  Note: If date stamping isn't completed daily, caution must be taken to ensure the date stamp is set appropriately based on the received date noted on the mail container being processed.

(3) Date stamp on the face (page one) of the document in an area that doesn't cover taxpayer or customer information.

(4) If an incorrect date is stamped on a document in error, cross out the entire stamp with an "X" and re-stamp with the correct received date.

(5) Lock the TSO date stamp in a designated area when not in use.

(1) The following is a list of forms processed at TSO:

• Form 8508, Application for a Waiver from Electronic Filing of Information Returns

• Form 8822, Change of Address

• Form 8822-B, Change of Address - Business

• Form 10301, CD/DVD Encryption Code Authorization for CP2100/972CG

• Extension of Time for Recipient Copies

(2) Attach envelopes and additional documentation.

(3) Create an EHSS Incident Batch for groups of 25 or less. Attach an Incident Batch Sheet and stamp with the received date.

(1) TSO receives mis-routed and mis-directed mail including individual and business forms, correspondence, and information returns. Mis-directed information returns include the following forms:

(2) Process mis-routed and mis-directed mail according to the procedures below:

• Forward individual and business forms or correspondence intended for processing to the appropriate IRS Submission Processing Center following guidelines in Shipping Policy for PII Documents. Prepare Form 3210, Document Transmittal.

• Return documents requiring further clarification to the sender.

• Destroy mis-directed or mis-routed mail that doesn't require a response or further processing.

(3) Forward information returns to the appropriate IRS Submission Processing Center for processing. Refer to General Instructions for Certain Information Returns,Part D - Where to File. Prepare Form 3210, Document Transmittal. Utilize the address identified below to locate the appropriate IRS Submission Processing Center.

• Form 1096, Annual Summary and Transmittal of US Information - Filer’s name and address

• Form 1097 Series - Issuer’s name and address

• Form 1098 Series - Recipient’s/Lender, Donee’s, or Filer’s name and address

• Form 1099 Series - Lender, Payer, Creditor, Corporation, Issuer/Provider, Filer, or Trustee/Payer’s name and address

• Form 3921, Exercise of an Incentive Stock Option Under 422(b), - Transferor’s name and address

• Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under 423(c), - Corporation’s name and address

• Forms 5498, 5498-ESA and 5498-SA - Trustee or Issuer’s name and address

• W-2G - Payer’s name and address

(1) During peak payment processing periods, the potential increases for mis-directed remittances in the Department of the Treasury headquarter offices. Headquarter mis-directed remittances are payments for federal income taxes addressed to executives or offices that don't ordinarily receive or collect tax payments.

(1) Undeliverable mail is any letter, notice or other correspondence returned to TSO with an indication the address to which the mail was sent is no longer valid. Undeliverable mail is identified as mail received that states:

• Addressee has moved with no forwarding address

• No recipient, unable to forward

• Attempted - Not known unable to forward

• No such address return to sender

• Not deliverable as addressed - return to sender

• Box closed unable to forward

(2) If there is a yellow address change sticker provided by U.S. Postal Service (USPS) on the original envelope, research IDRS using Command Code (CC) ENMOD and IMFOLE. (Ensure the name on the USPS yellow label matches the information on IDRS.) Compare the address and follow procedures listed in the table below:

(3) If there is no yellow address change sticker on the original envelope, research ENMOD or IMFOLE for a current address. If a new address is found, mail correspondence to the current address. If no new address is found, destroy as classified waste with the exception of CP2100 and Notice 972CG. File the notices and destroy 90 days after the notice date.

(4) When mailing Notice 972CG, only change the file copy date to ensure the filer/payer is allowed 45 days to respond. When mailing CP2100 Notices, the original date on the undeliverable notice should not be changed. Filers will have 15 business days from the date of receipt to complete all required mailings to the recipient.

(5) When Form 8809 letters are returned as undeliverable, perform steps outlined in (1) through (4) above. Access the IRP Homepage Extension database and take the following actions:

• Update extension records with the correct information

• Verify extension records

• Update comment field with ‘Corrected Deliverable’, or ‘Uncorrected Undeliverable’

• Print and mail extension letters

(1) Review Letter 5365, Incomplete Form 8809, and Letter 5381, Extension Request Denied Form 8809, for a complete, accurate address.

(2) If address is incomplete or inaccurate:

• Research IDRS to find current address information. Update address information in the IRP Homepage Extension Database.

• If 'See Attached' is in the name line, use the Extension Database to update the name field using the first record on the multiple listing.

• If foreign filer has a state selected and/or 11111 in the zip code, update the record in the extension database to remove the information.

• If the letter references, the attached list of additional names and TINs as you indicated on line 4 is missing, allow the letter to be mailed to the customer.

• In all situations, reverify the extension record to regenerate a letter to the customer.

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(8) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) FIRE Support may be requested to be a witness for a court trial for fraudulent filing of information returns.

(2) Perform the following actions during the pretrial period:

• Document request on the TSO External and Internal Request Log located on the TSO SharePoint in the Deconfliction folder.

• Organize contact information from IRS agents. Create an email folder and store all emails.

• Advise manager of date and location of trial.

  Note: Manager must notify Operation Manager of the request.

• Obtain accounting code for travel.

• Submit travel request.

• Book trip in ConcurGov. Sunday travel may be required if trial begins on Monday. Travel compensation may be required.

• Attend court preparation meetings scheduled by the attorney. Meetings may be face-to-face or by conference call.

• Prepare exhibits. Store on EPSS Shared Drive. Print a hard copy and take to court destination for review prior to testimony.

  Note: All documentation must be elevated to Headquarter staff for review prior to sending to requester.

• Verify exhibits are accurate during preparation meetings.

• Assist attorney to understand how information return data relates to Form 1040 data.

(3) Perform the following post-trial activities:

• Update case documentation.

• Update the TSO External and Internal Request Log located on the TSO SharePoint in the Deconfliction folder.

• Destroy hard copies of exhibits.

• Prepare and submit travel voucher.

• Save emails and documents on EPSS Shared Drive.

(1) Prepare documents for filing.

(2) Remove the following information from the documents and shred unless otherwise noted:

• Incomplete postmark dates including envelopes or mail receipts without proper postmark dates or To/From address. Documents that are required to be filed and are received via shipping agencies and don't note date shipped should be kept.

• IRS letterhead documents such as return letters, extension of time letters, etc.

• Letters with noncritical information.

  Note: All letters that reference missing or incorrect TINs, reason for late filing, etc., should be kept with the document and filed.

(3) Each type of document is filed separately in locked cabinets located in the respective branch sections. Documents are generally filed based on the calendar year processed.

(4) File forms listed below accordingly:

• Extension of Time for Recipient Copies of Information Returns - ascending order by EIN

• Form 4419 - ascending order by TCC (historical)

• Form 8508 - ascending order by Control Number

• Form 8822/8822-B - ascending order by EIN

• Form 10301 - ascending order by EIN

• Underreporter Employer/Payer Transmitter Worksheet - ascending order by EIN and calendar year the case was created

• Penalty Research Forms - ascending order by batch number logged into the penalty research logbook and by calendar year the case was created

• Letters reporting incorrect payer name and/or TIN used on Forms 1099 - ascending order by correct EIN

• Letters reporting successor/predecessor reporting - ascending order by assigned letter number

• Letters reporting changes to Form 1098-T reporting procedures - ascending order by date received

(1) It is the responsibility of TSO to assist in the revision of the publications listed below. The due dates of the information returns dictate the timing sequence for the revision of publications. In general, a publication should be in print at least three months and ideally four months before the due date of the returns affected by the revision.

• Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

• Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

• Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

• Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts

• Publication 4810, Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement of Identifying Separated Participants With Deferred Vested Benefits

• Publication 5716, IRIS Postcard

• Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide

• Publication 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A)

• Publication 5719, Information Returns Intake System (IRIS) Test Package for Information Returns

(2) Perform an annual technical review upon request from Program Management (PM). Provide timely feedback on technical information, formatting and schemas. Provide feedback on all Unified Work Requests (UWR) and/or field changes.

(1) Electronic Products and Services Support (EPSS) is responsible for the following forms used in the processing of information returns.

• Form 8508, Application for a Waiver from Electronic Filing of Information Returns

• Form 10301, CD/DVD Encryption Code Authorization Form for CP2100 and 972CG Notices

(2) The Office of Management and Budget (OMB) requires all forms are reviewed every three years. If no changes are needed, the forms are renewed.

(3) Submit suggestions for form improvement or recommendations for a new form to a PM analyst. Work in tandem during the development process.

(1) The following letters are used in the processing of Form 4419, extensions, and waivers:

• Letter 5121, Form 4419 Incomplete for Processing

• Letter 5365, Form 8809 Incomplete for Processing

• Letter 5378, Recipient Copy Approved

• Letter 5379, Extension Request Denied - Recipient Copy

• Letter 5381, Extension Request Denied

• Letter 5382, Waiver Approved

• Letter 5383, Waiver Denied

• Letter 5384, Transmitter Control Code (TCC) Assigned

• Letter 5389, Transmitter Control Code (TCC) Revoked

• Letter 6395C, Information Return (IR) Application for Transmitter Control Code (TCC) Assigned for Issuer/Transmitter

• Letter 6398C, Interim Letter for Information Return for Transmitter Control Code

• Letter 6403C Information Return Application for TCC Supporting Data

• Letter 6405C, Acceptability Individual Firm Approved

• Letter 6406C, Information Returns Application for TCC for Issuer/Transmitter (Firm) Denied or Revoked

• Letter 6508C, IR Application for TCC- CF/SF Participation Approval

• Letter 6509C, IR Application for TCC – Resubmission Required

• Letter 6510C, IR Application for TCC – Non-Use

• Letter 6524C, IRIS Application for TCC Assigned

• Letter 6525C, IRIS Application for TCC Supporting Documentation

• Letter 6526C, IRIS Application for TCC Resubmission Required

• Letter 6527C, IRIS Application for TCC Denied or Revoked

• Letter 6528C, Interim Letter for IRIS Application for TCC

• Letter 6529C, IRIS Application for TCC Acceptability Individual/Firm Approved

(2) Letters are reviewed annually for format, grammar and technical updates. Upon request from a PM analyst, provide timely feedback.

(1) To participate in electronic filing of ACA information returns Forms 1094/1095-B and Forms 1094/1095-C, the Responsible Official (RO), Authorized Delegate (AD), and Contact must create or access their e-Services account. After the account is created or established, the RO and AD will have access to the ACA Application for TCC. Definitions of a Responsible Official, Contact, and Authorized Delegate are:

• Responsible Official - Individuals with responsibility for the authority over the electronic filing of ACA Information Returns operation at the firm or organization location. Responsible Official (RO) is the first point of contact with the IRS and has authority to sign the original/revised ACA Information Return Application for TCC and is responsible for ensuring that all requirements are adhered to.

• Contact - Individuals who may be responsible for transmitting and/or are available for inquiries from the IRS on a daily basis.

• Authorized Delegate - Is optional. The role is assigned by the RO. An AD has the same privileges as an RO except: AD cannot submit an application for the first time, cannot add/edit/delete RO. AD privileges include ability to add/edit/delete software package.

(2) The ACA Application for a Transmitter Control Code (TCC) allows the user to request participation in electronic filing of ACA Information Returns. A Responsible Official must create (initiate) the ACA Application for TCC. There must be a minimum of two Responsible Officials and a minimum of two and up to 10 contacts within the ACA Application for TCC. Each Responsible Official will need to sign the Terms of Agreement using the PIN created during the registration process.

(3) The ACA Application for Transmitter Control Code (TCC) contains three separate roles:

• Software Developer - An organization writing either origination or transmission software according to IRS specifications.

• Transmitter - A third party sending the electronic information return data directly to the IRS on behalf of any business required to file.

  Note: If a third party is transmitting returns for their own company, in addition to transmitting returns on behalf of another business, they don't need both the Transmitter and Issuer role. They can file all returns as a Transmitter.

• Issuer - A business filing their own ACA Information Returns regardless of whether they are required  to file electronically (transmit 10 or more information returns during the calendar year) or volunteer to file electronically.

(4) When an application is approved, a letter containing the five digit alpha number (TCC) will be issued via United States Postal Service (USPS) and will be available on the ACA Application for TCC Application Summary page. There are three different acceptance letters that will be issued based on the role selected on the ACA Information Returns Application for TCC:

• Letter 5476C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Issuer

• Letter 5477C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Software Developer

• Letter 5478C, Affordable Care Act (ACA) Transmitter Control Code (TCC) Assigned for Transmitter

(5) Access to ESAM for internal users is through the Employee User Portal (EUP) and is based on defined permissions requested by the (BEARS) user role. Both the e-file Application for TCC share the same role within ESAM. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of AVEA (ESRV-APPL-EFILE) (view) or AERA (ESRV-APPL-EFILE) (edit).

(6) Assistors may receive inquiries regarding the status of ACA Application for TCC process, including any of the following application or TCC statuses:

(7) The time frame to process an ACA Application for TCC is 45 days upon submission of the application.

(8) Assistors may also receive inquiries on a forgotten ACA TCC or other ACA TCC inquiry. Before assisting the customer, ensure Authentication /Authorization probes have been obtained and verified.

(9) For additional information about the application process, refer the customer to Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

(1) The Affordable Care Act Information Returns System (AIR) is an intake system that receives electronically filed Affordable Care Act (ACA) information returns (Forms 1094/1095-B and Forms 1094/1095-C).

(2) The system verifies the extensible Markup Language (XML) structure of the transmission and the byte size of the file to ensure it isn't over system limits. The AIR system allows the Transmitter or Issuer to transmit returns to the IRS and/or retrieve acknowledgements for those transmissions. The Acknowledgment provides the transmission status and identifies which Business Rules were violated, if any.

(1) The AMC displays ACA information returns and status for information return transmissions, submissions, and records transmitted through the AIR system in test and in the production environment. Currently, the record level (information return) information is available in PDF format.  

(2) Access to AMC is through the Employee User Portal (EUP) and is based on portal-defined permissions requested by the (BEARS) user role. The manager is required to initiate an online access request (BEARS) for the assistor and select the (BEARS) Application Name of "SYS USER AIR 1 – ASSISTOR AND ANALYST (AIR MANAGEMENT CONSOLE)." Most users will have view only privileges. 

(3) Access the AMC and select the AIR Management Console application to view ACA transmissions and submissions that have been Accepted, Accepted with Errors, Partially Accepted, and Rejected. Additionally, the error messages or business rules violations are visible at the transmission, submission and record level.

(4) Access ACA data through the AMC. Research ACA Information Returns Forms 1094/1095-B and Forms 1094/1095-C for the following:

• Determine the status of the transmission/submission (Accepted, Rejected, Accepted with Errors, Partially Accepted, or Processing).

  Note: A preliminary status of Transmission Split Completed occurs during TIN Validation and will change to the final status of Rejected or Accepted with Errors.

• Provide the errors associated with the transmission, submission, or record (information return).

• View the information return in PDF format.  

(1) This section provides information for completing the ACA Assurance Testing System (AATS) process. Software Developers (SWD) must pass all applicable test scenarios for the forms the software package supports before the software packages are approved. Software testing for ACA Information Return software ensures the electronic return data is sent in the correct format.

(2) Transmitters, including issuers, must use approved software to perform the communication test. The communication test demonstrates the ability to send information returns and receive the acknowledgement file with a status of Accepted, Accepted with Errors, or Partially Accepted. No further communication testing is required when additional forms are added to the ACA Application for TCC. The transmitters are not required to test each year.

(3) The following documents and resources are available on Affordable Care Act Information Returns (AIR) Program, to assist with the Software and Communication Testing process:

• Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR)

• Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters

• AATS (Testing)

• AIR Schemas/Business Rules

(4) Prior to testing, all SWD, transmitters, and issuers (transmitting directly) must apply for and receive an ACA TCC by completing the ACA Application for TCC process. A SWD will receive a software identification number (SWID) for each ACA form type and year they support.

(5) SWDs create their software using Extensible Markup Language (XML) following the guidelines in multiple publications, schemas, and resources located on Affordable Care Act Information Returns (AIR) Program. website.

(6) Participants will contact the IRS when they completed the appropriate submission narratives, and their transmissions are accepted.

(7) SWDs receive a status of Accepted, Accepted with Errors, Partially Accepted, Processing, or Rejected from AATS.

• If the submission is Accepted, confirm the required submissions are in Accepted status and follow KM003205, Affordable Care Act (ACA) Assurance Testing System (AATS) and Communication Testing

• If the Software Developer receives an Accepted with Errors or Partially Accepted status, identify the submission/scenario containing errors and/or the specific fields in error, if requested. Don’t provide the expected results; however, you may identify the field in error.

• If the Software Developer receives a Processing status, confirm the processing status on AMC and follow KM003205.

• If the Software Developer receives a Rejected status, provide the reject code and/or the definition of the reject.

(1) SWDs are assigned a TCC used for software testing. The ACA TCC T/P Indicator for a SWD TCC will be permanently set to Test T, which allows the SWD to test year round. Software Developers don’t have to apply for a new TCC each year; however, software package information must be updated annually online through the ACA Application for TCC.

(2) Software IDs will be assigned for each tax year after the Software Developer (SWD) updates their Software Developer Package List within the ACA Application for TCC. All electronically filed returns are required to have a SWID transmitted as part of the transmission. If the number isn't provided, the transmission will reject. The SWID is designed to identify software products used when transmitting returns to the IRS. A SWID isn't used to track the serial numbers of individual software packages.

(3) Individuals or firms who purchase another developer’s current year approved software for the purpose of using and/or marketing under their own name, must complete and submit an application requesting a separate SWID assigned to tax preparation package. The SWID is generated in the External Customer Data Store (ECDS) and is composed of 10-digits with the first two characters being the tax year. For example, during testing of software for processing year 2023, the two digit year will be 22 for tax year 2022. The third character is an A for ACA. The A is the literal alphabetic letter used to identify the difference between ACA Information Return Software Identification Number and an e-file Software Identification Number.

(4) Each software package receives its own SWID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) tax package, and a web tax package, the company is required to have four distinct SWIDs to track how errors on different packages are handled from the same company.

(5) SWDs must use and pass all required AATS submissions for the forms the software supports before the software testing is passed. For example, if the SWD transmits submission 1.0 through 1.3 and passes all scenarios but doesn't pass all of 2.0 through 2.3, the software package has not passed. The SWD must resubmit 2.0 through 2.3. Once the software packages pass all submissions, the SWD will contact the help desk to review their test.
Exception: Software Developers who passed testing for tax year 2021 or prior don't need to test for tax year 2022. Follow paragraphs (7) through (9) below.

(6) Take the following actions to confirm the SWD passed the submission tests:

• Verify the software tested on the ACA Application for TCC including forms for each package, SWID issues, and transmission method.

• Review the results in the AIR Management Console (AMC) AATS environment.

• Verify all required submissions are in Accepted status.

(7) After verifying the information and all submissions have passed for specific forms, or after verifying their tax year 2021 or a prior year are in production, take the following actions in the EUP, ACA Application for TCC:

• SW Package Status - move from test to production.

• Software ID Status - move from test to production.

• Don’t update the Form T/P Indicator for the Software Package; it must remain T.

• Document comments on the ACA Application for TCC and in EHSS stating AATS prior year confirmed. Follow appropriate solutions.

(8) It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame isn't met, the transmitter may receive an error stating the TCC isn't valid.

(9) If the customer has unresolved issues, escalate the Interaction to manager/lead.

(1) The transmitter/issuer must use approved software and perform a communication test from the available AATS testing submission.

(2) A communication test establishes the transmitter or issuer can send ACA information returns and retrieve their acknowledgement file successfully. Transmitters must perform a communication test to demonstrate the ability to send the information returns and receive the acknowledgement file with a status of Accepted, Partially Accepted, or Accepted with Errors. The transmitter or issuer must be able to view the Receipt ID and use the Receipt ID to retrieve the acknowledgement Accepted status for the transmission.

(3) Once the transmitter has received a status of Accepted, Partially Accepted, or Accepted with Errors for their test submission, the transmitter will contact the help desk. Take the following steps to confirm the Transmitter passed the Communication test:

• Verify the test on the AMC.

• If the status is Accepted, Accepted with Errors, or Partially Accepted, update ACA Application for TCC by changing the Issuer/Transmitter Form from T to P.

• Document comments on the ACA Application for TCC and in EHSS stating the transmitter passed the communication test. Follow appropriate solution.

(4) It may take up to 48 hours for the system to update before production returns can be accepted. If the time frame isn't met, the transmitter may receive an error stating the TCC isn't valid.

(5) If the customer has unresolved issues, escalate the Interaction to manager/lead.

(1) Take the appropriate actions as needed in relation to the electronic transmission of ACA Forms (Forms 1094/1095-B and Forms 1094/1095-C) as listed below:

• Access the AMC system and review the transmission submission, or records as needed.

• Review errors displayed on AMC.

• Explain the reason for rejection or errors as appropriate by reviewing the business rules, and Knowledge Base Solution ID on EHSS. Provide the references listed in (2) for future inquiries and education.

• Document all comments and contacts in the EHSS Interaction.

• Monitor open Interaction in EHSS until issue is resolved.

• Close Interaction. If unable to resolve the issue, assign and refer the Interaction to the lead tax examiner who will resolve or escalate the Interaction to the appropriate provider group.

(2) Refer the customer to the links located on the Affordable Care Act Program Page:

• AIR Schemas/Business Rules

• Schema to Form Crosswalks - The crosswalk allows the user to search the schema element and reference it to the line number on the form or vice versa. It is linked under AIR Schemas and Business Rules by tax year.

(3) Support isn’t provided in relation to preparation of electronic filing of ACA forms. When answering a business rule or error code inquiry, the customer may ask for clarification on how to complete ACA forms. Refer the customer by following the ACA referral information in Solution KM000243, EPSS and Unsupported Product Contact Information.

(1) The IR Mod CSR portal displays the status for information return transmissions, submissions, and records transmitted through the IRIS System in the production environment. The access link for the IR Mod CSR portal is provided in KM006589, IRIS Production Forms 1099.

(2) The IR Mod ATS CSR portal displays the status for scenarios transmitted through the IRIS System in the test environment. The access link for the IR Mod ATS CSR Portal is provided in KM006588, IRIS ATS.

(3) The BEARS role to request access to both IR Mod CSR portals is:

• Prod User CSR Employee Portal (Customer Service Representative Portal (CSRP))

Most users will have view only privileges.

(4) Access the IR Mod CSR/IR Mod ATS CSR portal and select ‘Search Transmissions’ from the Dashboard to view IRIS transmissions and submissions that have been Accepted, Accepted with Errors, Partially Accepted, Processing, and Rejected.

(1) This section provides information for completing the IRIS Assurance Testing System (ATS) process for A2A transmission method. Software Developers (SWD) must pass all applicable Criteria-Based scenarios for the forms the software package supports before the software packages are approved. Software testing for IRIS software ensures the electronic return data is sent in the correct format.

(2) Transmitters, including issuers, must use approved software to perform the communication test. The communication test demonstrates the ability to send information returns and receive the acknowledgement file with a status of ‘Accepted’. No further communication testing is required when additional forms are added to IRIS. Transmitters are not required to submit a communication test each year.

(3) The following documents and resources are available on IRIS Assurance Testing System (ATS), to assist with the software and communication testing process:

• Publication 5718, IRIS Electronic Filing Application to Application (A2A) Specifications

• Publication 5719, IRIS Test Package for Information Returns

• Form 1099 Series ATS Scenarios and Known Issues

(4) Prior to testing, all SWD, transmitters, and issuers (transmitting directly) must apply for and receive an IRIS TCC by completing the IRIS Application for TCC. A SWD will receive a software identification number (SWID) for each software package type and year it supports.

(5) SWDs create their software using Extensible Markup Language (XML) following the guidelines in multiple publications, schemas, and resources.

(6) Schema and Business Rule Packages are distributed via Secure Object Repository (SOR) to all authorized users listed on an IRIS Application for TCC that has SWD role ‘Accepted’, with at least one ‘Active’ SWD TCC. The IRS sends QuickAlert messages informing authorized users when the Schema and Business Rule packages are in their SOR accounts and ready for pickup. Packages cannot be added to the SOR ad hoc.

(7) Participants will contact the IRS when they completed the appropriate scenario(s) and their transmission(s) is(are) accepted.

(8) SWDs receive a status of Accepted, Accepted with Errors, Partially Accepted, Processing, or Rejected from ATS.

• If the SWD states their transmissions are ‘Accepted’, confirm the required submissions are in ‘Accepted’ status in the IR Mod ATS CSR portal and follow KM006588, IRIS ATS, to create a case for ATS review.

• If the Software Developer receives an Accepted with Errors or Partially Accepted status, identify the submission/scenario containing errors and/or the specific fields in error, if requested.

• If the Software Developer receives a Processing status, confirm the processing status in IR Mod and follow KM006588, IRIS ATS.

• If the Software Developer receives a Rejected status, provide the reject code and/or the definition of the reject, if requested.

(1) SWDs are assigned a TCC used for software testing. The IRIS TCC T/P Indicator for a SWD TCC will be permanently set to Test (T) which allows them to test year-round. SWDs don’t have to apply for a new TCC each year; however, software package information must be updated annually online through the IRIS Application for TCC.

(2) SWIDs will be assigned for each tax year after the SWD updates their application. All A2A transmissions are required to have an approved SWID included as part of the transmission. If the SWID isn't provided or isn’t approved, the transmission will reject. The SWID is designed to identify software products used when transmitting returns to the IRS. A SWID isn't used to track the serial numbers of individual software packages.

(3) Individuals or firms who purchase another developer’s approved software for the purpose of using and/or marketing under their own name, must complete and submit an application and request a SWID for their own firm. The SWID is generated systemically and is composed of 10-digits with the first two characters being the tax year. For example, during testing of software for processing year 2024, the two-digit year will be 23 for tax year 2023. The third character is ‘M’ for Modernization. The ‘M’ is the literal alphabetic letter used to identify the difference between an IRIS SWID, ACA SWID, and an e-file SWID.

(4) Each software package receives its own SWID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) tax package, and a web tax package, the company is required to have four distinct SWIDs to track how errors on different packages are handled from the same company.

(5) SWDs must use and pass all required ATS scenarios for the forms the software supports before the software testing is passed. Once the SWD completes all required scenarios, they must contact the help desk to review their test. Live data cannot be used for software testing.

(6) Take the following actions to confirm the SWD passed the required scenarios:

• Verify the SWID listed on the IRIS Application for TCC matches the information provided by the SWD.

• If the software package supports corrections and the Combined Federal/State Filing Program (CF/SF), verify scenario requirements have been transmitted.

• Review the results in the IR MOD ATS CSR Portal and verify all required scenarios are in ‘Accepted’ status. Follow KM006588, IRIS ATS, to create an EHSS case for IRIS ATS review.

(7) IRIS ATS reviews for SWDs are completed as off-the-phone assignments. The reviewer will verify the information and all required scenario transmissions have passed ATS, and will take the following actions to update the IRIS Application for TCC:

• Software Package Status - move from test to production.

• Software ID Status - move from test to production.

• Don’t update the Form T/P Indicator for the Software Package; it must remain T.

• Document comments on the IRIS Application for TCC, (include EHSS case number) and in EHSS stating ATS confirmed and passed. Follow appropriate solutions.

  Note: If the SWD has the Transmitter or Issuer role on the application, update the Transmitter/Issuer Form T/P indicators from T to P.

(8) Once the IRIS application updates have been made, production returns can be accepted.

(9) If the customer has unresolved issues, follow escalation guidance in KM006588, IRIS ATS.

(1) The transmitter/issuer must use approved software and perform a communication test from the available IRIS ATS scenarios Live data cannot be used to submit a communication test.

(2) A communication test establishes the transmitter or issuer can send IRIS information returns and retrieve their acknowledgement file successfully. Transmitters must perform a communication test to demonstrate the ability to send the information returns and receive the acknowledgement file with a status of ‘Accepted’. The transmitter or issuer must be able to view the Receipt ID and use the Receipt ID to retrieve the acknowledgement for the transmission.

(3) Once the transmitter has received a status of ‘Accepted’ for their test submission, the transmitter will contact the help desk. Take the following steps during the call to confirm the Transmitter passed the Communication test:

• Verify the test on the IR Mod ATS CSR portal.

• If the status is ‘Accepted’, compare the data within the test submission to the required fields for the scenario the customer selected to use. If the customer passed the communication test, update the IRIS Application for TCC by changing the ‘Issuer/Transmitter T/P Indicator’ from ‘T’ to ‘P’.

• Document comments on the IRIS Application for TCC (including Receipt ID) and in EHSS stating the transmitter passed the communication test. Follow KM006588, IRIS ATS.

(4) Once the IRIS application updates have been made, production returns can be accepted.

(5) If the customer has unresolved issues, follow escalation guidance in KM006588, IRIS ATS.

(1) Take the appropriate actions as needed in relation to the electronic transmission of information returns in IRIS for Taxpayer Portal (UI) or A2A filing methods:

• Access the IR Mod CSR Portal and review the transmission submission, or records as needed.

• Review errors displayed on the applicable IRIS CSR portal.

• Follow KM006589, IRIS Production Forms 1099, to provide assistance to customer.

• Document all comments and contacts in the EHSS Interaction.

• Monitor open Interaction in EHSS until issue is resolved.

• Close Interaction. If unable to resolve the issue, follow solution for escalation guidance.