Part 21. Customer Account Services
Chapter 2. Systems and Research Programs
Section 5. Miscellaneous Forms and Processing
21.2.5 Miscellaneous Forms and Processing
Manual Transmittal
June 16, 2017
Purpose
(1) This obsoletes IRM 21.2.5, Systems and Research Programs, Miscellaneous Forms and Processing.
Material Changes
(1) The Systems and Research Programs, Miscellaneous Forms and Processing content has either been moved to other IRMs, can be located in other IRMs or the procedures have been obsoleted.
IRM 21.2.5 Section: | Procedures have moved or Currently Exist: |
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21.2.5.4.1.1.1 Loose W-2/Form 1099R | IRM 21.1.7.6, Forms Routing Guide; IRM 4.19.8.3.2.2, CAWR Loose Forms W-2; IRM 1.4.22.2.6, Loose Form W-2 and Form 8922; IRM 21.5.1.4.4, Processing of Loose Forms and Schedules |
21.2.5.4.1.1.2 Loose IMF Form W-2/Form 1099R - No Return Filed/Income Not Reported | IRM 21.5.1.4.4, Processing of Loose Forms and Schedules |
21.2.5.4.1.1.3, Undelivered Withholding Statements | IRM 5.19.11, Processing of Undeliverable Mail |
21.2.5.4.1.1.4 CP 177 | Obsolete: Notice is no longer valid |
21.2.5.4.1.1.5 CP 194 | IRM 20.1.4.15 CP Notices (Possible FTD Penalty) |
21.2.5.4.1.1.6 Non-Negotiable Remittances (1040X) | IRM 21.5.3.4.16.14, Non-Negotiable Remittances |
21.2.5.4.1.1.7 Claims Processing (Form 1040X) | IRM 21.5.3.4, General Claims Processing |
21.2.5.4.1.1.8 Certification Forms Received From Withholding Agents | IRM 21.8.5.3, Form 8828-B Withholding Certificate; Background |
21.2.5.4.1.1.9 Foreign Information Documents Received as Attachments to Returns | IRM 21.8.1, IMF International Adjustments; IRM 21.8.2, BMF Adjustments and IRM 21.712, Business Tax Returns and Non-Master File (NMF) Adjustments |
21.2.5.4.1.1.10 Passive Foreign Investment Company (PFIC) Elections | IRM 21.7.4.4.11, Form 8621, Return by Shareholder of a Passive Foreign Investment or Qualified Electing Fund |
21.2.5.4.2 Corporate Dissolution - Liquidation Form 966 | IRM 21.7.4, Income Taxes/Information Returns |
21.2.5.4.3 IRC 6905 | Refers to Form 5495, Request for Discharge From Personal Liability Under IRC 2204 or 6905 |
21.2.5.4.3.1 Form 5495 Procedures | IRM 21.1.7-17 Exhibit Forms - Routing Guide |
21.2.5.4.4 Postal Service Mail Loss/Rifling Report-PS Form 1510 | IRM 21.1.7-18 and IRM 3.10.72-5 Miscellaneous Documents/Forms/Correspondence-Routing Guides |
21.2.5.4.4.1 PS Form 1510 Procedures | IRM 21.1.7-18 and IRM 3.10.72-5 Miscellaneous Documents/Forms/Correspondence-Routing Guides |
21.2.5.4.5 Application for Change in Accounting Method - Form 3115 | IRM 21.7.4.4.15 Form 3115, Application for Change in Accounting Method |
21.2.5.4.6 Exempt Organization or Employee Plan Photocopy/Public Inspection Requests | IRM 21.7.7.3.7 Public Inspection Request |
21.2.5.4.7 Technical Unit | IRM 21.7.1.4.10 Technical Unit |
21.2.5.4.8 SSA Correspondence | IRM 4.19.6.2 SSA Correspondence |
21.2.5.4.9 Minister Waivers - Form 4361 | IRM 4.19.6.3 Minister Waivers - Form 4361 |
21.2.5.4.10 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits/Form 4029 | IR 4.19.6.4 Religious Waivers Form 4029 |
21.2.5.4.11 Extensions of Time to File and Pay Individual Tax Returns | IRM 3.11.212.1.4 Letter Requests |
21.2.5.4.11.1 Letter Requests for Extension of Time to File and Pay | IRM 3.11.212.1.4 Letter Requests |
21.2.5.4.11.2 Extensions of Time and Waivers for Information Returns | IRM 21.3.11 Information Returns Reporting and Processing and Exhibit 21.3.11-1 |
21.2.5.4.11.3 Form 5713 - International Boycott Report | IRM 21.8.1.2.12 International Boycott |
21.2.5.4.1.4 Extensions of Time to File Involving Research Credit Suspension Periods | Information is obsolete and outdated |
21.2.5.4.12 Deferment of Payment of Taxes | IRM 5.1.7.12 Military Deferments and IRM 5.19.10.7.2.3 Resolving Combat Zone Accounts |
21.2.5.4.12.1 Processing Requests for Deferment of Federal Taxes (Form 1127 Application of Time for Payment of Tax Due to Undue Hardship Only | IRM 21.7.5.3 Estate and Gift Tax Adjustments Research |
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Effect on Other Documents
None
Audience
None
Effective Date
(06-16-2017)
Kevin Morehead
Director, Accounts Management
Wage and Investment Division