3.11.20. Exempt Organization and Employee Plan Applications for Extension of Time to File

(1) Included in IRM 3.11.20 are instructions for editing and correcting errors on Forms 8868 and 5558.

(2) Instructions in IRM 3.11.20.2, Document Perfection Procedures, through IRM 3.11.20.5, Form 5558 for Form 5500 Series and Form 8955-SSA, are procedures specific to the C&E function.

(3) Instructions in IRM 3.11.20.6, Error Resolution/Reject Procedures - General, through IRM 3.11.20.13, Group Return TC 460 Procedures (Rejects Only).

(1) The National Taxpayer Advocate (NTA) reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business & Self-Employed (SB/SE) Division, Tax Exempt & Government Entities (TE/GE) Division, Criminal Investigation (CI), Independent Office of Appeals and Large Business and International Division (LB&I) Divisions. This Service Level Agreement (SLA) outlines the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or the delegated authority to complete case transactions is outside TAS.

(2) The SLA is located in IRM 25.30.7, Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.

(1) Document Perfection’s purpose is not to math verify or to validity check the documents being processed. The computer performs this function if the documents are coded and edited as outlined in this manual.

(1) A taxpayer seeking an extension of time for filing a return may submit a letter to the submission processing center where the return is to be filed.

(2) If the letter request is for an Automated Non-Master File (ANMF) form, forward to KCSPC ANMF Accounting. See IRM 3.11.20.2.3, Shipping Extensions, for the list of ANMF forms.

(3) The submission processing center may process the letter application in one of two ways. They may input the extension information as a TC 460 directly into IDRS, or they may prepare a "dummy" IRS extension form from the information in the letter and input it to the system as a paper extension form.

1. Follow normal approval/denial criteria. All information required by a form is also required if the request is made by a letter.

2. Correspond with the taxpayer about the application’s status and the correct form for future use, unless instructed otherwise in the specific application form instructions.

(1) Ship BMF extensions if received in an Individual Master File (IMF) site, and vice versa. See the Submission Processing (SP) Transshipping page on the following link, Submission Processing Transshipping.

(2) We do not have to process extension requests in the same submission processing center where the return will be processed, but we must ship requests to the appropriate campus for processing when necessary. Unless specified below, process the extension request in the receiving center.

(3) When you receive the following forms, follow the chart below for routing instructions.

1. Automated Non-Master File (ANMF) extension requests.

2. Form 6069, Return of Excise Tax on Excess Contributions of Black Lung Benefit Trust, and Other Persons Under Sections 4951, 4952, and 4953.

3. Form 5558, Application for Extension of Time To File Certain Employee Plan Returns.

4. Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans.

5. Form 8868 for Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, with Return Code 12

(4) When shipping extensions to another campus, do not send Letter 86-C, Referring Taxpayer Inquiry/Forms to another office. Extensions are exempted from Policy Statement P-21-3, which requires the Letter 86-C.

(1) Under normal circumstances, an extension of time to file can legally be granted for no longer than a total of six months from the due date of the return. IRC 6081(a) and Treas. Reg. 1.6081-1 (a) state that an extension of time to file generally "shall not be granted for more than 6 months" from the due date of the return required to be filed.

(2) OSPC may grant an extension longer than six months for business taxpayers. Process these requests through IDRS using Command Code (CC) REQ77. Enter "60" in the ULC field on line 9 of the FRM77 screen. For input instructions, see IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A.

(1) The IRM 1.10.1, Office of the Commissioner of Internal Revenue, IRS Correspondence Manual, provides guidelines and procedures for all IRS employees about preparing correspondence.

(2) If the taxpayer’s correspondence requests an extension of time to file, see IRM 3.11.20.2.2, Letter Requests.

(3) If an extension request is returned to IRS for reconsideration or if the correspondence requests a reconsideration of a previously denied extension request, route to Accounts Management.

(4) If a taxpayer files an amended application for any reason, route to Accounts Management.

(1) C&E must be careful in determining when the extension request was filed because timely filing is an important requirement for approving the extension request. Erroneously denied extensions affect both the taxpayer and the IRS by resulting in erroneous notices, increased calls to Customer Service lines, and increased volume of reconsiderations.

(2) Process all extensions with a timely postmark date as timely filed, no matter when received.

(3) The received date is the date the extension request was delivered to the IRS. It is unnecessary to review the postmark date if the extension has a timely received date.

1. All BMF extensions will be stamped with an IRS received date.

   Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

   Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) For all extension requests with a late received date, C&E must review the extension form for indications of why the extension may have a later due date.

(5) If the taxpayer is affected by an official declared disaster that allows for a postponement of the normal due date, the extension request must be postmarked on or before the date the disaster period ends for treatment as a timely filed extension, see Exhibit 3.11.20-8, Disaster Extension Due Dates - Alphabetical by State.

(6) For all extension requests with a late received date, C&E must review for a timely postmark date.

1. The postmark date is the date the United States Postal Service (USPS) or other designated delivery service has stamped the envelope to indicate the date the item was mailed.

2. Receipt and Control attaches the envelope to any extension with a late received date. If more than one extension request was included in an envelope, the postmark date is stamped on each additional extension.

3. IRC 7502 contains the "timely mailing treated as timely filing/paying" rule. This rule says to process any document or payment as timely filed even if it is received after the due date if the postmark date is on or before the due date.

4. If the request has a postmark date on or before the due date, the extension is timely filed.

   Caution: When the due date falls on a weekend or holiday, process the extension request as timely filed if it is postmarked by the next day that is not a weekend or holiday.

5. Consider any postmark when making this determination.

6. Process an extension with a timely foreign postmark as timely filed based on Revenue Ruling 2002-23.

(7) Exception for weekends and holidays - if the due date falls on a Saturday, Sunday, or legal holiday, the legal due date does not change. Process the extension request as timely filed if postmarked by the next day that is not a weekend or holiday.

(8) The due date of the extension request is the Return Due Date (RDD) of the type of return the request covers for the taxpayer's tax year ending. The tax year ending is the Tax Period of the extension.

1. Form 5558 - See IRM 3.11.20.5, Form 5558 Document Perfection Procedures (OSPC Only), for specific instructions.

2. Form 8868 - See IRM 3.11.20.4, Form 8868 Document Perfection Procedures (OSPC Only), for specific instructions.

(9) If you determine the extension request is late based on examination of the received date and postmark date and there is no reasonable cause for late filing extensions attached, the extension will not be approved.

(1) Form 8868 and Form 5558 are processed on the ERS.

(2) C&E assigns Action Codes for ERS returns. They are transcribed into the record and used to suspend the case for correspondence and for routing within the campus. Descriptions for each action code are generally sufficient with no further explanation except for "Other Research" when an explanation about the missing information must be attached to the return.

(3) The Modernized e-File (MeF) system also generates Action Codes for Form 8868 only. Process the MeF extensions using the same procedures used for paper extensions in IRM 3.11.20.7.3 Action Codes.

(4) The presence of a valid Action Code will send the record to the Rejects Suspense Inventory, either workable or unworkable.

(5) If the Action Code assigned by document perfection is invalid or incomplete, assign the record to the Error Inventory for correction or deletion of the code. Only one Action Code may be assigned at one time to a record. The priority of the Action Codes will be 310, 4XX, 6XX, 3XX, 2XX.

(1) A complete list of ERS Action Codes is shown on Exhibit 3.11.20-16, Action Codes Chart. This displays which codes are valid for Error Resolution, and which codes are not. Use the suspense period for controlling suspense documents, not for determining which code to assign.

(1) When a approval or denial notification or correspondence is returned to the IRS because of an erroneous address, and there is another address included on the returned documents, re-send the correspondence to that address.

(2) If no new or better address is included in the correspondence returned to the IRS, research IDRS for a new or better address. See IRM 3.11.20.2.15, Research Command Codes.Research If/Then

(3) Do not input address changes based on address changes on the extension. The taxpayer is instructed to file Form 8822, Change of Address. If the taxpayer has attached a Form 8822, detach and forward to the Entity function.

(1) If an original tax return is attached to an extension request with no explanation, and both documents are for the same taxpayer, Master File Tax (MFT) Code and Tax Period, leave the extension attached to the back of the tax return and batch the tax return for processing.

(2) If you receive a schedule or other form attached to a tax return and it is stapled to the extension request, leave it attached to the back of the extension and continue processing.

(3) If Form 9465, Installment Agreement Request, is attached to the extension document, refer to IRM 3.11.20.2.12, Installment Agreement.

(4) If additional information is needed (i.e., whether a first extension was filed, or an explanation for the delay), research or correspond with the taxpayer, unless instructions for a specific extension form specify otherwise. See IRM 3.11.20.2.16, Correspondence, for instructions.

(5) If correspondence is necessary, allow 10 business days for a response:

1. When a reply is received, process the extension.

2. If no reply is received after 10 business days, process the extension as denied.

(1) If the extension form appears to be a copy that may have been detached from the taxpayer's return in error and it is more than one month delinquent, examine the extension form for any of the following:

1. The word "copy" or "photocopy"

2. No received date

3. Signature is not original ink or stamp.

(2) If any of the above indications are present, research IDRS for TC 460 posted to the account for the same MFT and Tax Period as the extension. If research indicates a TC 460 is present, pull from batch and give to your manager or lead for proper preparation of documents to be destroyed.

(3) If no TC 460 indicated, process as an original request per instructions outlined in IRM 3.11.20.

(1) If a Form 9465 or letter requesting an installment agreement is attached to an extension, route the Form 9465 or letter to Collections. Notate on the transmittal the extension form that was attached to Form 9465. Before routing the Form 9465 to Collections, verify that the taxpayer(s) name, Social Security Number (SSN), form number and Tax Period are on both the installment agreement and the extension. Continue processing the extension request using established procedures.

(1) When using IDRS, access only those accounts required in your official duties. Unauthorized accesses or browsing of tax accounts by employees to satisfy personal curiosity or for fraudulent reasons are prohibited by IRS and subject to disciplinary actions.

(1) Notification of disapproved extension request must be returned to the taxpayer within 10 days of the day the extension is disapproved.

(2) On BMF Form 5558 (MFT 76), all Forms 8868, and on EPMF Form 5558 (MFT 74), a notice is automatically sent to the taxpayer based on the edited notice code when the extension transaction posts.

(1) Command Code INOLE definer S (INOLES) with the taxpayer's Employer Identification Number (EIN) or SSN is used to find:

1. Taxpayer's name and address.

2. Taxpayer's name control.

3. Filing requirements (for BMF and EPMF taxpayers).

4. Fiscal Year Month (FYM) - this is the month the taxpayer's tax year ends.

   Example: If the taxpayer's FYM is 12, the tax year ends in December.

5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for more information on the use of this command code.

(2) Command Code BMFOL definer I (BMFOLI) with the taxpayer's EIN or SSN (the SSN must be followed by a "V") is used to find the following information for a BMF taxpayer:

1. Taxpayer's name control.

2. Taxpayer's filing history. Command Code BMFOLI will list the Tax Periods on the Master File and whether a return has posted to the Tax Period. A "Y" under RET PST column indicates that a return (TC 150) has posted to that module.

   Note: Use definer "T" to display information from a specific Tax Period.

3. See IRM 2.3.59, Command Codes BMFOL and BMFOR, for more information on the use of this command code.

(3) Command Code ENMOD with the taxpayer's EIN or SSN is used to find:

1. Taxpayer name and address.

2. Taxpayer's name control.

3. Pending entity transactions such as TC000 that establishes the taxpayer's account, name changes (TC013) that may change the Name Control, or transactions that may change the taxpayer's tax year (such as TC053).

4. See IRM 2.3.15, Command Code ENMOD, for more information on the use of this command code.

(4) Command Codes NAMEE, NAMES, NAMEI, NAMEB, FINDS, and FINDE are used for:

1. Research for a taxpayer's EIN or SSN on the BMF or EPMF using the taxpayer's name (and any known address information).

2. Research for a taxpayer's SSN on the IMF by entering the taxpayer's name (and address information if known).

3. The most efficient search uses the taxpayer's name and ZIP Code.

   Note: If researching for an SSN and the taxpayer is using a foreign address, enter the fully spelled country name or a double asterisk (**) in the country field of CC NAMES to access the International Account Profile.

4. Command Code NAMEI is used to research for the taxpayer's SSN.

5. Command Code NAMEB is used to research for the taxpayer's EIN or SSN for a BMF entity.

6. Command Codes FINDS (SSN) and FINDE (EIN) are used to find a name and address for a TIN.

7. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, for more information on the use of these command codes.

(1) The following are letters to use when corresponding with the taxpayer. The employee must determine the letter best suited to the particular situation and choose the appropriate paragraphs:

1. Letter 296-C, Extension of Time to File (IMF/BMF) Incomplete for Processing, is for requesting additional information for both IMF and BMF extensions.

2. Letter 297-C, Extension of Time to File and/or Pay (IMF/BMF), Denial Explained, is used to notify the taxpayer that the extension request was disapproved.

3. Letter 333-C, Extension of Time to File (IMF/BMF) Approved, is for requesting information and to notify the taxpayer of the new due date for both IMF and BMF extensions.

4. Letter 3699-C, Extension of Time to File - BMF, is used for correspondence on BMF extensions of time to file. Use to request additional information or to notify the taxpayer of the correct extended due date, the correct extension form to use, or the extension is disapproved.

(2) When using one of these letters, prepare Form 3696, Correspondence Action Sheet, or other local-use correspondence action sheet.

1. Enter the taxpayer's name, address, and TIN.

   Exception: If the extension indicates that the taxpayer wants notification or correspondence to be sent to a name and address other than the taxpayer's, enter that name and address on the correspondence action sheet.

2. Enter the number of the letter to be used and list the appropriate paragraphs and fill-ins for the letter.

3. Notate on the extension form the letter that was sent. For example, "Letter 3699C sent".

4. Reject the extension document by entering Action Code 211 in the bottom left corner of the form and leave the form in the batch.

(3) Use Form 6513, Extension of Time to File, in place of a correspondex letter, when appropriate. It is unnecessary to reject the document when this form is used.

1. When notifying the taxpayer that the extension request is approved, always check the first box on Form 6513.

2. When notifying the taxpayer that the extension request is not approved, always check the second box on Form 6513 and check the appropriate box to indicate the reason for disapproval.

3. When using Form 6513, you must either photocopy the extension request or attach a label with the name and address to which the form will be mailed. It is the option of the campus to decide how this is done.

(4) Form 6401, Request for Missing Information, may also be used in place of a correspondex letter when appropriate. It is not necessary to reject the document when this form is used. Enter the current date in the date block at the top of the form and check the appropriate box(es) to indicate what is missing.

(1) A signature is required on Form 8868 extension for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

(2) A signature can either be an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

(3) Tax examiners are not expected to be handwriting experts. Treas. Reg. 301.6064-1 allows us to presume that the signature is the true signature of the person whose name it appears to be.

(1) Underline the Name Control of the taxpayer. The ampersand (&) and hyphen (-) are the only special characters allowed in the Name Control.

(2) If the name is not present on the name line but can be determined from elsewhere on the extension or on attachments, edit the Name Control to the name line. If it is undetermined:

• On a numbered request, take no action;

• On an unnumbered request, research for the taxpayer's name using the TIN.

(3) If name, address and TIN are all missing, process the document as unable to be processed. Give to your manager or lead for preparation for destruction.

(4) For Form 5558 filed for Form 5500, Annual Return/Report of Employee Benefit Plan (MFT 74), always perfect the Name Control by underlining or editing the first four characters of the name as follows:

1. If the plan belongs to an individual, use the first four characters of the individual's first name.

   Note: IRS accepts the primary name line information received if there is no impact to the filer. Do not change the EPMF primary name line based on BMF name line rules. Process the posting as filer's intent.

2. If the plan belongs to a partnership, LLC or corporation, use the first four characters of the partnership, LLC or corporation name.

3. If the plan belongs to a Trust or 401K, use the first four characters of the Trust or 401K.

4. Disregard the word "The" in the Name Control only when more than one word follows.

   Example: The Orange Tree, Name Control: ORAN.

5. Include the word "The" when it is only followed by one word.

   Example: Name: The Hawk, Name Control: THEH.

6. Employee Plans specific Name Control examples to be used are:

Example	Name Control
1	Jim Black Profit Sharing Plan - Edit JIMB
2	Retirement Plan for A Tree Inc - Edit RETI
3	Jane Brown Trust - Edit JANE
4	John Gray 401K Plan - Edit JOHN

(5) If unable to determine the Name Control by following the instructions above, route to Entity Control.

(6) For Form 8868:

1. The Name Control consists of four alpha or numeric or both characters.

2. The Name Control can have fewer than, but no more than, four characters.

3. Blanks may only be present at the end of a Name Control (i.e. no character may follow a blank).

(7) The Name Control for an Estate (indicated by "Estate" or "Est." in the name line) is the first four characters of the last name of the decedent.

(8) The Name Control for a Trust is edited in this priority:

1. Individuals - the first four characters of an individual's last name. Robert Maltese Trust.

2. Businesses - the first four characters of the business name if the name of the trust is a business instead of an individual. Maple Corporation Employee Benefit Trust.

3. GNMA Pools - the first four digits of the trust number. Disregard any leading zeroes or trailing alphas or both. If there are fewer than four numbers, use the letters GNMA to complete the Name Control.

   Example: 1) 0000941 GNMA Pool - Name Control 941G. 2) GNMA Pool No. 00100A - Name Control 100G.

4. For Form 1041-A and Form 5227, Return Codes 08 or 10, trust Name Control rules apply even if Fund or Foundation is in the organization's name.

(9) See IRM 3.11.12, Returns and Documents Analysis, Exempt Organization Returns, for more examples.

(1) Follow these instructions, unless the specific form instructs otherwise.

(2) When the TIN is illegible, other than nine digits, or missing, check attachments. TIN If/Then

(1) The Tax Period is four digits (YYMM) indicating the year and month in which the taxpayer's tax year ends (e.g., if the tax year ending is September 30, 2024, edit Tax Period 2409). The Integrated Submission and Remittance Processing (ISRP) program generates the beginning of the year (24) when the extension document is input through Data Conversion.

(2) Edit the Tax Period in YYMM format in the upper right portion of the form unless otherwise indicated in specific instructions for the form.

(3) Determine the Tax Period from:

1. The taxpayer's entry on Form 8868, Part II, Line 1 check box.

Exception: On extensions for Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, and Form 5227, Split-Interest Trust Information Return, the Tax Period is always calendar year (no editing is necessary).

2. The taxpayer's entry on Form 5558, Part I, Section E, Plan Year End field.

(4) The Tax Period will end on the last day of a month and must be for 12 months or fewer, except as otherwise specified below (ignore a minor discrepancy such as October 30 instead of October 31). If the ending date is other than as specified, then follow procedures outlined in 3.11.20.3.3(10), (11), and (12) below.

(5) A calendar year is 12 months that ends in December (Tax Period 2412 - unnecessary to edit).

(6) A fiscal year is 12 months that ends in any month other than December (edited Tax Period could be 2401 through 2411).

(7) 52-53 Week Rule - Tax Periods reported under the 52-53 Week Rule end on a particular day of the week nearest to the last day of that month. This Tax Period may end not more than six days before, and not more than three days after, the end of a month.

1. When editing these Tax Periods, use the numeric designation of the month, the last day of which is closest to the actual ending date.

Example: If the ending date is October 3, use the numeric designation for September (2409). If the ending date is October 25, use the numeric designation for October (2410).

2. If the Tax Period is for more than 12 months or 53 weeks, follow procedures in IRM 3.11.20.3.3(11), (12) and (13) below.

(8) Short tax year - This is a tax year shorter than 12 months.

(9) If the taxpayer indicates that a Final short period tax return ("Final return" box is checked and a short year is indicated) will be filed, the tax year ends on the date the taxpayer went out of business and may be any day of the month.

1. Edit the short Tax Period, as indicated by the taxpayer, in YYMM format.

2. If the date the taxpayer went out of business is indeterminable, use the calendar month that precedes the received date.

   Exception: Extensions for Form 1041-A, and Form 5227 are always calendar year.

3. Edit the Computer Condition Code (CCC) "W" on Form 8868. See IRM 3.11.20.3.5, Computer Condition Code, for more information.

(10) If the taxpayer indicates that an initial short period tax return will be filed, edit the short period as indicated by the taxpayer, in YYMM format.

(11) The following examples are of the Tax Period Format: Tax Period Format

(12) If the Tax Period is missing, illegible, invalid, or is longer than one year, process the Tax Period to be the current calendar year if the form is timely.

(13) If the Tax Period is missing, illegible, invalid, or is longer than one year, and the extension is not timely filed for the current calendar year:

1. Request research to determine correct FYM.

2. If determined, edit the correct Tax Period on the extension form. If this causes the form to be untimely, follow normal denial procedures for that form.

3. If the Tax Period is undetermined through IDRS research, correspond with the taxpayer. See IRM 3.11.20.2.16, Correspondence. Do not send the application back to the taxpayer.

(14) Replies to Tax Period correspondence - edit the Tax Period indicated by the taxpayer and continue processing.

(15) No replies to Tax Period correspondence - follow local procedures to destroy the document.

(1) Every extension request form received by the IRS must be date stamped or edited in MMDDYY or MMDDYYYY format on the front of the first page by the receiving area (usually Receipt and Control) indicating the date it was received.

(2) The received date is used to determine if the extension request was timely filed. The IRS Received Date may or may not be stamped or edited on the face of the return. See IRM 3.11.20.3.4(6) below for more information.

(3) If more than one received date is stamped on the form, circle all but the earliest received date.

(4) A valid IRS Received Date Stamp may consist of the following:

• The word "Received"

• Month (alpha or numeric)

• Day (for example "1" or "01")

• Year - two or four digits

• "Area Office", Campus, "Field Office", "Taxpayer Assistance Center (TAC)", plus the "City" location or a functional area within one of these sites (e.g. Compliance Services Collection Operations (CSCO), Examination, Image Control Team (ICT). Correspondence Imaging System (CIS), Accounts Management (AM), etc.

  Exception: Not all IRS offices are designated places for filing, and not all IRS employees are authorized to accept a tax return for processing. If a return contains a received date stamp from other than a Taxpayer Assistance Center (TAC), Lockbox, or IRS campus (Compliance, Accounts Management (AM), or Submission Processing (SP)), circle out the invalid received date and edit the correct received date according to instructions below. For example, returns received by the Taxpayer Advocate Service (TAS) or the IRS Office of Chief Counsel, are not properly filed and a received date by that office is not the "IRS Received Date".

(5) If the received date makes the extension delinquent, and the postmark date is timely, circle the received date and edit the received date to agree with the postmark or shipment date. See IRM 3.11.20.2.6, Determination of Timely Filing - General.

(6) If the date stamping area has failed to date stamp or edit the form or the date is illegible, and an Area Office date stamp is not present, determine and edit the received date in MMDDYY or MMDDYYYY format in the center of the form. Determine the received date using this priority:

1. Legible USPS postmark date, private meter postmark, or date from a designated private delivery service.

2. Revenue Officer's signature date.

3. Service Center Automated Mail Processing System (SCAMPS) Date - the IRS SCAMPS machine date generated on the envelope.

4. Signature date.

5. DLN control (Julian) date minus 10 days.

6. Current date minus 10 days.

(7) If the extension request was addressed and mailed to a state agency by the taxpayer, accept only the IRS received date on the return. If the extension request was addressed to the IRS by the taxpayer, but was incorrectly delivered to a state agency, use the postmark on the envelope as the received date.

(8) The IRS accepts the filing if a Form 5558 is received from Employee Benefits Security Administration (EBSA), Department of Labor (DOL), or Other Government Agencies that deal with the Form 5500.

1. If the Form 5558 is timely filed based on the postmark date, approve the extension.

2. If the Form 5558 is not timely filed based on the postmark date, deny the extension.

3. If a non-Governmental organization such as the gas company, phone company, etc., received a Form 5558, deny the extension.

(1) A Computer Condition Code (CCC) may be used on Form 8868.

(2) The only valid code for Form 8868 is W edited in the top middle margin.CCC

(3) A CCC is not edited on Form 5558.

(1) The Extended Due Date is the date the extension period ends. It is only edited on Form 5558 extensions for Form 5500 series or Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.

(2) On all approved Form 5558 and Form 8868 extensions, the extended due date is generated by the Master File when the extension transaction posts.

1. On approved Forms 8868, the extended due date is generated as return due date plus six months when Notice Code 1 is edited.

2. On approved Forms 8868 for Form 5330, the extended due date is generated as return due date plus the appropriate number of months per Exhibit 3.11.20-4, Due Dates - Form 8868 for MFT 76 (Form 5330), when Notice Code 1 is edited.

3. On approved Forms 5558 for Form 5500 series and/or 8955-SSA, the extended due date is generated as return due date plus 2 ¹⁄₂ months when Notice Code 1 is edited.

(1) Form 8868 filer enters a two-digit return code indicating the return to be extended. C&E will no longer edit the Return Code, unless it was not entered by the filer or is illegible. For a complete list of Return Codes, see Exhibit 3.11.20-17, Return Code, for all forms listed below.

(2) Form 8868 is filed to request an extension for the following forms and is processed in the Ogden Service Processing Center (OSPC).

• Form 990, Return of Organization Exempt From Income Tax

• Form 990-EZ, Short Form Return of Organization Exempt From Income Tax

• Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

• Form 990-T, Exempt Organization Business Income Tax Return

• Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts

• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

• Form 5227, Split-Interest Trust Information Return

• Form 5330, Return of Excise Taxes Related to Employee Benefit Plans

• Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953.

• Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts

  Note: If Form 8868 is received for Form 8870, with Return Code "12", forward to TE/GE Mail Stop 1110.

(3) Form 8868 extension request for Form 6069, Return Code 11 is edited, then routed and processed in ANMF in KCSPC. See IRM 3.11.20.4.2(11) for editing instructions.

(4) Form 8868 is for requesting an automatic six-month extension for all forms.

(5) Extensions on Form 8868 may not be granted for more than six-months.

(6) If duplicate Forms 8868 are received (same EIN, name, type of return, and Tax Period), do not process separately. Cross out ("X") the duplicate and attach to the back of the original.

(7) If the filer attached a Form SS-4, Application for Employer Identification Number, to the Form 8868, route both forms to Entity to have an EIN assigned before determining approval or denial.

(1) Perfect Form 8868 as follows: See Exhibit 3.11.20-10, Form 8868 T-Lines.

(2) The taxpayer may receive a six-month extension for a timely filed Form 8868.

(3) If Form 8868 is filed for a form other than those listed in IRM 3.11.20.4.1(2) above, take this action:

(4) Perfect the Name Control, EIN, Tax Period, and received date as outlined in IRM 3.11.20.3 Document Perfection - General.

(5) Perfect the two-digit return code entered in the boxes below the name and address section only if blank or illegible.

(6) If the taxpayer indicates the Form 8868 is for the "45R Credit Only" and the return code is blank, enter 07 in the return code box, otherwise DO NOT change the return code.

(7) If you are unable to determine the return code, research for the organization's filing requirement and enter the return code that corresponds to the filing requirement. See Exhibit 3.11.20-17 to determine the organization’s filing requirement return code.

(8) If the taxpayer has indicated multiple return codes, and research shows only one filing requirement, enter the Return Code that corresponds to the filing requirement.

(9) If the taxpayer has indicated multiple return types, and research shows they have matching multiple filing requirements, a "dummy" extension must be prepared for each Return Code.

1. Photocopy the Form 8868.

2. Edit one return code per copy.

3. Make additional photocopies if necessary, so there is a separate Form 8868 for each Return Code.

(10) If, after research, you are unable to determine the organization's filing requirement, route to Entity. Entity determines the Return Code and routes to C&E to continue processing.

(11) Extension requests for Form 6069, must be processed to ANMF in KCSPC. See IRM 3.11.20.4.1(3).

1. Follow normal approval and denial procedures.

2. Extensions for Forms 6069 are due on or before the 15th day of the fifth month after the end of the Tax Period (05/15/2024 for Tax Period 202312).

3. A copy of the approved or denied extension will be mailed to the taxpayer.

4. The IRS original must be forwarded to ANMF Accounting.

(12) If the extension request is for a Form 990, and meets one of the following conditions, you may also need to edit a Group Code. See IRM 3.11.20.4.2.1, Group Return/IRA Trusts. The Group Return is indicated on the extension.

1. A GEN is present.

2. The whole group box is checked.

3. The part of the group box is checked.

4. A list of subordinates is attached.

(13) If the extension request is for a Form 990-T (sec. 401(a) or 408(a) trust), the extension may be for an Individual Retirement Account (IRA) trust. See IRM 3.11.20.4.2.1, Group Return/IRA Trusts.

(1) A request for an automatic six-month extension of time to file an exempt organization return will be approved if there is a timely postmark or the received date is on or before the return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(2) See Exhibit 3.11.20-2, Due Dates - Form 8868 Extensions Other than Form 990-T Sec. 401(a) or 408(a) Trusts and Exhibit 3.11.20-3, Due Dates - Form 8868 Extensions Form 990-T Sec. 401(a) or 408(a) Trusts, to determine whether the extension is timely.

(1) If the request is timely filed, edit Notice Code 1.

(2) When the extension transaction posts to the Master File, Notice Code 1 generates a six-month extension of time to file for all return types.

(1) Disapprove a request for an automatic six-month extension of time if the received date is after the return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, unless timely postmarked. See Exhibit 3.11.20-2.

(1) If the extension request is not approved, edit Notice Code 2.

(2) Notice Code 2 generates a notice to be sent to inform the taxpayer the extension has been denied because the application was not filed on time.

(1) Approve the extension up to six months if it meets all these conditions:

• Extension is timely

• An acceptable reason for delay is given, and

• The extension request is signed.

(2) Determine if the extension was timely filed.

1. The IRC section imposing the tax entered on Form 5558, Part III, line 4a determines the return due date of Form 5558 filed for Form 5330.

2. If no Code section is entered or is not valid, edit Action Code 211 in left bottom margin and initiate correspondence for the code section using Letter 3938-C, Form 5330 Incomplete for Processing.

   Exception: Do not correspond for the Code section if there is no signature or no acceptable reason. Follow Disapproval Codes for Part III procedures below.

3. If the due date falls on a weekend or holiday, process the extension timely filed if the extension is postmarked on or before the next business day. See Exhibit 3.11.20-4, Due Dates - Form 5558 for MFT 76 (Form 5330), to determine whether the extension is timely.

(3) Approval Action - edit Notice Code 1 in the top middle margin of the Form 5558.

(4) Disapproval Criteria - Deny requests for extension of time to file if all the requirements for approval in paragraph (1) are not met.

(5) Disapproval actions: Disapproval Codes for Part III

(6) Editing Form 5558 for Form 5330:

1. Underline or edit the Name Control. See IRM 3.11.20.3.1, Name Control.

2. Edit the Tax Period. See IRM 3.11.20.3.3, Tax Period.

3. Check for valid TIN. See IRM 3.11.20.3.2, Taxpayer Identification Number (TIN). If the TIN is an SSN (entered in the SSN block on the form), edit a 0 (zero) at the end of the SSN.

4. Ensure there is a three-digit plan number on Form 5558 (Rev 1-2024), Part I, Box D or Form 8868, Part I, "Plan number" field. For additional instruction for Form 5558 current year, see Exhibit 3.11.20-13, Form 5558 Conversion. If no plan number is present, or it is more or fewer than three digits, edit Action Code 320 on left bottom margin. Attach Form 4227, notate "Plan Number", and route to Entity Control. If there is more than one plan number present, see IRM 3.11.20.5, Form 5558 Document Perfection Procedures (OSPC Only).

5. Ensure a received date is present. See IRM 3.11.20.3.4, Received Date.

6. Edit the notice code per IRM 3.11.20.5.1(3) & (5) above.

(1) All Forms 5558 for Form 5500 Series or 8955-SSA are processed and posted to the EPMF.

(2) If the filer submitted a Form 5558 with a remittance not designated as an extension for Form 5330, a manual deposit Form 3244, Payment Posting Voucher, must be prepared for ANMF Accounting. If a money amount is edited on the Form 5558 or a "green rocker" is present indicating a remittance, continue processing. If a copy of the Form 3244 is attached, do not mail it back to the filer. ANMF Accounting will process the original Form 3244. Route the original Form 3244 to ANMF in KCSPC and keep a copy with the extension.

(3) Determine if the extension request was received timely.

1. The return due date for Forms 5558 for Form 5500 Series and Form 8955-SSA is the last day of the seventh month after the end of the plan year.

2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See Exhibit 3.11.20-5 Due Dates - Form 5558 for Form 5500 Series and Form 8955-SSA, to determine whether the extension is timely.

(4) On form version 06-2011, employers may request extensions for up to three plans on one Form 5558. If all the plan years end on the same date, follow the approval/denial criteria as outlined in IRM 3.11.20.5(7) through (12) above.

(5) Extensions cannot be amended. Process any extensions marked "amended" as a reconsideration and follow procedures in IRM 3.11.20.5.2(6)(d) below.

(6) Route miscellaneous forms and attachments using Form 12634, OIRSC Campus Document Transmittal.

1. Leave the Schedules A, B, C, D, E, F, G, H, I, MB, P, R, SB, SSA, or T (these schedules are filed with Form 5500) attached to the Form 5558.

2. If Form 8955-SSA is attached, detach and route to Extracting.

3. Route correspondence concerning penalties, returned Letter 3699-C, Extension of Time to File - BMF, reconsideration of denied extensions, or timeliness to EP Accounts.

4. Detach Form 8822 and route to Entity.

5. Detach original Form 2848, Power of Attorney and Declaration of Representative, edit a received date, and route to the POA (Power of Attorney) Unit.

6. If there is a request for forms attached to the extension, copy the Form 5558. Detach the correspondence request and attach it to the photocopy of the Form 5558. Route to CRX and continue to process the original Form 5558.

(7) Route the Form 5558 to Entity Control using Form 4227, Intra-SC Reject or Routing Slip, if:

1. There is a name change.

2. There is an EIN change.

3. The EIN is missing and the Form 5558 is not timely.

4. The filer attached a Form SS-4 to the Form 5558, route both forms to have an EIN assigned before determining approval or denial.

5. There is no three-digit plan number on Form 5558, Section C, Plan number box, or it is more or fewer than three digits.

   Note: On form version 06-2011, if there is more than one plan number present, see IRM 3.11.20.5, Form 5558 Document Perfection Procedures (OSPC Only).

6. Part II Line 1 check box is checked, route to establish the account before determining approval or denial.

(8) When a Form 5558 for Form 5500 Series and Form 8955-SSA is received, review the table below, for required actions.

(1) The following forms may be referred to in this subsection. Refer to IRM 3.12.212, Applications for Extension of Time to File Tax Returns, for more information on these forms.Related Forms

(1) Records will be placed either in the error inventory or the workable suspense inventory for correction. Once the ERS tax examiner accesses the record and it displays on the screen, either fully correct it, place it in suspense for additional information, or reject it from pipeline processing. Corrections include correcting errors in editing or transcription.

(2) IRM 3.11.20, Exempt Organization and Employee Plan Applications of Extension of Time to File, is the main source of information to correct the record on the screen and the related return. Procedures are also in IRM 3.12.38, BMF General Instructions, which contains general instructions for correcting records on the screen, document control, inventories, and management reports.

(1) Each day the Error Inventory Report is provided showing the blocks by the block control number and block Document Locator Number (DLN) in DLN order. Each batch is on a separate page. Blocks received from Block Out of Balance (BOB) Correction are also listed separately.

(2) A copy of the Error Inventory Report can be placed on a cart of documents and used as a charge-out. This helps determine when a cart is completed.

(3) The first line of the Error Inventory Report shows the number of working days the records on that page have been in the Error Inventory to assign priority.

(1) Each day the Workable Suspense Inventory Report is furnished showing the records by program in DLN order for various statuses. Separate pages for each program with totals are provided.

(2) The first line of the report will show the number of working days that the records have been in the workable suspense inventory. This assigns priority to the older work.

(1) Error Resolution System (ERS) - When perfection of a document is not possible because it is necessary to correspond, perform research or refer the document to another area of the Campus, suspend the unable-to-be-processed record by entering Command Code SSPND followed by the appropriate action code.

(2) Error Register - Any time a document is unable to be processed, enter an Action Code 3 to the left of Section 01 on the Error Register and charge the document out of the block, indicating "Rejecting U", and date. Attach and prepare Form 3696, Correspondence Action Sheet or Form 4227.

(1) When an ERS document is for a Non-ADP (Automated Data Processing) period (prior to 1962) or is extending the time to file an Automated Non-Master File (ANMF) return (Forms 6069), the record must be rejected from ERS.

1. For non-remittance ANMF items, SSPND 620. If necessary, Rejects suspends with CC RJECT.

2. For the ANMF item with payment, follow instructions in IRM 3.12.38, by first SSPND 343 to Accounting for research before rejecting from ERS and transferring to ANMF or Unidentified, as instructed from Accounting.

(2) When an Error Register document is found to be Non-ADP, charge it out of the block as "Non-ADP" with the date. Prepare a Form 4227, attach it to the document and enter Action Code 3 to the left of Section 01 on the error register.

(3) For international returns with and without remittance, refer to instructions in IRM 3.12.38.

(1) When reviewing attachments not related to extensions and any of the following is present, detach or photocopy and route to the appropriate area.

1. Unrelated taxpayer correspondence

2. Unanswered taxpayer correspondence

3. Questions are attached or written on the document

4. No action has been taken

(2) If unanswered taxpayer correspondence relating to the extension application forms is attached, make a photocopy of the attachment and forward it to the appropriate area.

(3) Be sure that any attachment or photocopy of an attachment routed elsewhere contains name, address, TIN, received date, and an audit trail is noted on the extension form.

(1) Command Code (CC) INOLE definer S (INOLES) with the taxpayer's EIN or SSN is used to find:

1. Taxpayer's name and address.

2. Taxpayer's name control.

3. Filing requirements (for BMF and EPMF taxpayers).

4. FYM - the month the taxpayer's tax year ends.

   Example: If the taxpayer's FYM is 12, his tax year ends in December.

5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for more information on using this command code.

(2) Command Code BMFOL definer I (BMFOLI) with the taxpayer's EIN or SSN is used to find:

1. Taxpayer's name control.

2. Taxpayer's filing history. BMFOLI lists the Tax Periods on the Master File and whether a return has posted to the Tax Period.

3. See IRM 2.3.59, Command Codes BMFOL and BMFOR, for more information on using this command code.

(3) Command Code ENMOD with the taxpayer's EIN or SSN is used to find:

1. Taxpayer’s name and address.

2. Taxpayer's name control.

3. Pending entity transactions such as Transaction Code (TC) 000 that establishes the taxpayer's account, name changes (TC 013) that may change the Name Control, or transactions that may change the taxpayer's tax year (such as TC 053).

4. See IRM 2.3.15, Command Code ENMOD, for more information on using this command code.

(4) Command Codes NAMEE, NAMES, NAMEB, NAMEI, FINDE, and FINDS.

1. Research a taxpayer's EIN or SSN on the BMF or EPMF using the taxpayer's name (and address information if known).

2. Research a taxpayer's SSN on the IMF by entering the taxpayer's name (and address information if known).

3. The most efficient search uses the taxpayer's name and ZIP Code.

4. Command Code NAMEI is used to research the taxpayer's SSN.

5. Command Code NAMEB is used to research the taxpayer's EIN or SSN for a BMF entity.

6. Command Codes FINDS (SSN) and FINDE (EIN) are used to find a name and address for a TIN.

7. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP, for more information on using these command codes.

(1) ERS will identify errors according to type and priority. The record heading shows the type of error.

(2) IRM 3.11.20.8, Form 5558 Error Correction MFT 74 through IRM 3.11.20.13.14, Group Return TC 460 Procedures (Rejects Only), will furnish the solution for the errors. There may be records where the tax examiner finds that programming has not provided a necessary section to correct an error. The tax examiner can use CC GTSEC. Report this to the National Office to correct the display.

1. Action Code Error - (Priority I)

2. Section Error - (Priority II) ISRP problem code

3. Validity Error - (Priority III)

4. Math/Consistency Error (Error Codes) - (Priority IV)

(1) Records for the documents in ERS are controlled by status codes. The status is updated when the records are placed in specific inventory.

(2) Below is a list of the status codes and brief explanation:

Status Codes and Explanations

Status	Explanations
100	An error awaiting correction and records are in the error inventory.
2XX	A record awaiting information and records are in the suspense error inventory.
3XX	Used when the suspense period expired without a response and records are in the workable suspense inventory.
4XX	A record with information awaiting correction and records are in the workable suspense inventory.
900	When the record is on the unselected inventory.

(3) The final two positions of the Status Code consist of the first two positions of the action code. This groups similar work on the workable suspense inventory.

(1) The ERS Action Code indicates that specific information is missing or that the record will be rejected from processing. The code indicates if sending correspondence to the taxpayer or the specific in-house research or action required.

(2) For paper returns, C&E employees assign action codes to numbered returns when they determine that the document is unable to be processed because it needs either additional information or some required manual intervention. This code will be entered on the bottom of the extension.

(3) Correspondence Action sheets (Form 3696 and Form 13482) used for initiating correspondence are attached by Document Perfection. For routing within the campus (in-house research), an explanation of the missing information needs to be attached to the return.

(4) The action code assigned by C&E is transcribed into the record of the document.

(5) For MeF returns, take the following action for MeF-generated action codes:Action Codes If/And/Then

(6) The presence of a valid action code other than 001 will place the record in the Suspense Inventory, either workable or unworkable.

(7) Form 8161 (C), ERS Return Charge-Out, is computer generated for all new suspense items. The charge-out is used for pulling documents, routing and controlling documents while the record is in suspense, and for use in associating the document with the workable suspense inventory when the record becomes workable.

(8) When a record appears on the workable suspense inventory with the action code as first priority:

1. Add information received to the record or follow the IRM instructions for the "no reply", see IRM 3.11.20.13.4.3.4.1, Reply or No Reply to Letter, and clear the action code by entering a "C" in the Clear Field and transmitting.

2. Once the action code is cleared, any validity, section or math/consistency errors will be displayed for correction.

3. Records may have been unable to be processed and again require suspension for additional information. A charge-out will not be generated for resuspended items. Notate the action code and date on the charge-out in the appropriate block.

4. Some action codes may not be resuspended. If this occurs, the charge-out must be noted in the appropriate block by entering the correct action code and date.

(9) When perfection is not possible, the record may be rejected from ERS and action initiated to have the DLN voided. If remittance is involved, the remittance may have to be transferred to the "Unidentified Remittance File".

(10) Perfection may be possible, but the record may require renumbering or uncorrectable fields may need correcting and the record will require rejecting for reinput. Reject the record by entering the CC RJECT followed by the Action Code 630 (reinput) or 640 (void). If a new DLN will be assigned, select CC NWDLN with the appropriate Action Code and new DLN Master File ID Code, if required.

(11) A charge-out generates for all rejected records. The charge-out will remain in the campus files for future reference.

(12) ERS automatically controls most of the adjustments to Service Center Control File (SCCF). If you need manual adjustment, use Form 4028, Service Center Control File (SCCF) Adjustment Record (Format Code 216).

(13) Only one action code at a time may be assigned to a record. The priority of the action code will be 310, 4XX, 6XX, 3XX, 2XX. An ERS tax examiner may enter an action code on a record, delete or correct an invalid code or overlay the present action code with another to either resuspend or reject from ERS. This is done by entering the valid action code with the Command Codes RJECT, SSPND, or NWDLN.

(14) An ERS tax examiner entering a valid action code with SSPND will be clearing the record from the screen and places the record in either workable suspense or unworkable suspense.

(15) For Suspense Correction, a tax examiner entering a valid action code with CC RJECT deletes the record from ERS. Generally SCCF will automatically update for the rejected records.

(1) Clear Code "C" is used for Error Codes when the error condition does not require a change or correction to the displayed record. The screen display will include a clear field labeled "CL" to indicate the possible need of a clear code.

(2) Error Codes are cleared by either correcting the condition or entering a "C" in Field CL to indicate no correction is needed.

(3) Code "C" is also used to clear the action code from the screen after corrections are complete or, as with Action Codes 410 and 700, the action code must be cleared initially so other errors in the record can be resolved. The presence of the "C" with a priority I error indicates that you have made the corrections to the action code and now wish to have any other errors on the record displayed.

(4) The "000" is also used as a Clear Code when deleting action codes. It is used only for erroneous action codes when there is no reason to suspend the record. The "000" cannot be used in suspense correction.

(5) Programming erases all "C" Clear Codes for Error Codes when a record is suspended with the CC SSPND.

(6) Programming erases all "C" Clear Codes for Error Codes and Action Codes for the new day's Error Inventory and Workable Suspense Inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes assigned to a record that was not completely worked.

(7) Error Codes (including the ones that may require a "C" Clear Code) are numbered consecutively for correcting.

1. There may be instances when you are correcting errors at the terminal and create an Error Code with a higher priority than the one(s) you have cleared with a "C" Clear Code. If this occurs, programming erases all "C" Clear Codes for Error Codes with a lower priority than the one created.

2. Beginning with the higher priority Error Code you created, programming continues displaying Error Codes for the record. Screen displays with the corrected data may often be different from those previously displayed.

3. There may be instances when you will make a correction erasing an Error Code you previously cleared with a "C" and now the error condition no longer exists. If this happens, the "C" Clear code for this error and for all subsequent errors in the record are deleted.

4. If after deleting the "C's", errors remain on the record, they are displayed for resolution whether they were previously displayed.

(8) The "C" Clear code will prevent any other record corrections. If a correction must be entered but you have already transmitted the "C" Clear Code, and the error is no longer displayed, then use CC GTRECW to make any corrections.

(1) Correspondence may be necessary, if C&E has not already corresponded for missing or contradictory information.

(2) This table shows the available IDRS Correspondex Letters to be used, if corresponding to the taxpayer is necessary.

(3) When the taxpayer replies to correspondence, enter the correct information provided.

(4) When there is no reply from the taxpayer for correspondence requesting information needed to process the extension, follow the no reply instructions for the Error Code, and ensure an Audit Trail is notated on the extension form. If the document carries a remittance, reinput the form as a non-remittance document and prepare Form 3244, Payment Posting Voucher, with TC 670 to post the payment to the appropriate account. If unable to determine the appropriate account, send payment to Unidentified Remittance Unit.

(5) Undeliverable correspondence - when correspondence is returned as undeliverable, research attachments and IDRS for another address. If found, send the correspondence to the new address. If no new address is found, do the following:

(1) Any field that does not meet requirements for that field appears as a field error. Some reasons for this error are:

1. Non alphabetical character in an alpha field.

2. Blank space in a numeric field.

3. Blank in the first position of an alpha field.

(2) All fields with a field error display in the order found in the record. The action code never displays as a field error.

(1) There are two types of errors identified as section errors.

1. ISRP errors

2. Terminus errors

(2) ISRP errors are errors detected by the ISRP System. This table shows the codes that identify what type of ISRP error is being displayed. Section Errors

(3) When displayed, an ISRP error displays all input fields except for the remittance in Section 01 of the section in error. Transcribed data will be present. Computer-generated data will not be present.

1. Check all fields of the section when this condition exists to verify all data is entered as coded.

2. If no correction is needed, or once the section is correct, enter a "C" in the Clear Code Field.

(4) Terminus Errors are caused by a section with variable-length input fields containing an erroneous-size field.

1. This type of error shows all input fields of the terminus section. Transcribed data is present, computer-generated fields or remittance field for Section 01 are not present.

2. All section fields present must be examined and the necessary correction(s) made to all fields.

3. When all fields have been verified and/or corrected, go to the bottom and transmit to clear the terminus error.

(1) An error code is computer generated to a record and assigned in numerical order.

(2) Error codes display in ascending numerical order.

(3) Error codes require you to take one of three actions:

1. Correct the invalid field/math error.

2. Verify and enter a "C" in the Clear Code Field.

3. Suspend the document with the appropriate action code.

(1) Listed below are the contents of Section 01.Section 01

(1) TRANS-CD - This 3-digit numeric field must be present and must be 460.

(1) Name Control - This four-position alpha numeric field must be present.

(1) See instructions below for Employer Identification Number-01EIN.

(1) The following subsections give validity check and perfection procedures for Plan Year End Field 01PYD.

(2) Plan year end is the date in the "Plan year ending" column in section C.

(1) The MFT Code is a two-position field that indicates the type of tax return the extension is for.

(2) MFT 74 is automatically generated for program 72880 (Form 5500).

(1) Plan number is entered by the filer under the "Plan number" column in section C on Form 5558 (Rev 9-2018) or section D on Form 5558 (Rev 1-2024) and must be present.

(1) The following subsections give validity check and perfection procedures for Received Date Field 01RCD.

(1) This is a one-digit numeric field that must be present.

(1) Validity check:

1. Must be blank.

(2) Correction procedures:

1. Delete any entry in Field 01CCC.

(1) The following subsections provide instructions for Error Code 002.

(1) This subsection provides instructions for Error Code 004.

(1) This subsection includes the instruction for Error Code 005.

(1) This subsection provides instructions for Error Code 007.

(1) This subsection provides instructions for Error Code 026.

(1) This subsection provides instructions for the Error Code 100.

(1) This subsection provides instructions for Error Code 999 - End of Year Format.

(1) Listed below are the contents of Section 01. Section 01

(1) May carry a remittance.

(2) This field is blank for non-remittance forms.

(1) Name Control - This four-position alpha/numeric field must be present.

(1) A "2" is generated in this field unless ISRP has transcribed a "0" to indicate that the TIN is an SSN.

(1) See the subsections below for Employer Identification Number - 01TIN instructions.

(1) The following subsections give validity check and perfection procedures for Tax Period Field 01TXP.

(2) Tax Period is the date on Form 5558, Section C, Plan year ending.

(1) The MFT Code is a two-position field that indicates the type of tax return the extension is for.

(2) MFT 76 is automatically generated for program 15560 (Form 5330).

(1) A "Plan number" is entered by the filer on Form 5558 (Rev 9-2018), section C, Plan Number, or on Form 8868 (Rev 1-2024) for Form 5330, Part I, Plan Number and must be present.

(1) The following subsections give validity check and perfection procedures for Received Date Field 01RCD.

(1) Validity check:

1. Must be blank.

(2) Correction procedures:

1. Delete any entry in Field 01CCC.

(1) The CAF Indicator is no longer edited by Document Perfection. If an entry displays in Field 01CAF, delete the entry.

(1) The notice code is a one-position numeric code that is edited on the top center margin.

(2) The notice code indicates whether the extension request is approved or denied and if denied, the reason. See IRM 3.11.20.5.1, Part III Form 5558 for Form 5330 - Approval/Disapproval Criteria and Action.

(3) When the extension posts to the BMF, the notice code generates the appropriate notice to the taxpayer to explain the extension’s approval or denial, and if denied, gives the reason.

(4) If a Notice Code 1 for an approved extension is used, the extended due date generates when the extension transaction posts to the BMF.

(1) This subsection provides instructions for Error Code 002.

(1) This subsection provides instructions for Error Code 003.

(1) This subsection provides instructions for Error Code 004.

(1) This subsection provides instruction for Error Code 005.

(1) This subsection provides instructions for Error Code 006.

(1) The following subsections provide instruction for Error Code 609.

(2) Prior-year extension requests are normally denied when not received by the due date, but extensions for previous years may need to be processed for various reasons:

1. When the taxpayer has requested a reconsideration of a previously denied extension for a prior year and has supplied evidence that the extension should be approved.

2. When there was a delay in shipping an extension request and it was processed after it was originally filed.

3. When the taxpayer's original extension request was denied in error and the request must be reprocessed correctly to generate an abatement of the failure to file penalties on the taxpayer's account.

(1) See instructions below for Error Code 680.

(1) This subsection provides instructions for Error Code 999 - End of Year Format.

(1) Use the instruction in this subsection of the IRM for working extensions when the taxpayer filed Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, instead of Form 8868.

(1) Listed below are the contents of Section 01. Section 01

(1) Form 5558 and Form 8868 may carry a remittance.

(2) This field is blank for non-remittance forms.

(1) This subsection gives instructions for Name Control Field 01NC.

(1) A "2" always generates on Form 8868.

(1) This subsection gives instructions for Employer Identification Number 01TIN.

(1) This subsection gives validity check and perfection procedures for Tax Period Field 01TXP.

(2) This field contains the ending month and year of the Tax Period of the extension. The Tax Period is printed in year-month (YYYYMM) format, (i.e. December 31, 2024 is printed 202412).

(1) The MFT Code is a two-position field that indicates what type of tax return the extension is for.

(2) MFT 01 is not a correctable field for Form 8868 (Programs 15540 and 15550). The MFT is generated based on the return code.

(1) This subsection gives instructions for Received Date Field 01RCD.

(1) The entry for Field 01CCC is transcribed from the top center margin of the form.

(1) The Group Code is only edited on Form 8868 extending a Form 990, when the form is being filed for a group.

1. If the "whole group" box is checked on Form 8868, a Group Code will not be present.

2. If the "part of the group" box is checked on Form 8868, Group Code 8 will be present.

(1) Field 01RTC is used for the Return Code for Form 8868. This field is not present on Form 5558.

(2) The return code must be present for the MFT Code to generate on Form 8868. See Exhibit 3.11.20-9, Prior Year MFT/Record Code Conversion Chart.

(3) The return code is used by the Master File computer program to determine the correct return due date for generating the extension date and MFT Code.

(1) The CAF Indicator is no longer edited by Document Perfection. If an entry displays in Field 01CAF, delete the entry.

(1) The Notice Code is a 1-position numeric code that is edited on the top center margin.

(2) The Notice Code indicates whether the extension request is approved or denied and if denied, the reason.

(3) When the extension posts to the BMF, the Notice Code automatically generates the appropriate notice to the taxpayer.

(4) When a Notice Code 1 is used, the extended due date generates when the extension transaction posts to the BMF.

(1) This subsection provides instructions for Error Code 002.

(1) This subsection provides instructions for Error Code 003.

(1) This subsection provides instructions for Error Code 004.

(1) This subsection provides instructions for Error Code 026. See Exhibit 3.11.20-7, Error Code 026 - Form 8868.

(1) This subsection provides instructions for Error Code 100.

(1) This subsection provides instructions for Error Code 609.

(2) Prior-year extension requests are normally denied when not received by the due date, but extensions for previous years may need to be processed for various reasons:

1. When the taxpayer has requested a reconsideration of a previously denied extension for a prior year and has supplied evidence that the extension should be approved.

2. When there was a delay in shipping an extension request and it was processed after it was originally filed.

3. When the taxpayer's original extension request was denied in error and the request must be reprocessed correctly to generate an abatement of the failure to file penalties on the taxpayer's account.

(1) This subsection provides instructions for Error Code 612.

(1) This subsection provides instructions for Error Code 613.

(1) This subsection provides instructions for Error Code 614.

(1) See instructions below for Error Code 615.

(1) Error Code 619 check is performed on Form 8868 only.

(1) This subsection provides instructions for Error Code 680 (Blank Return Code).