3.41.276. Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System

(1) Filers send paper employment forms and schedules to the Internal Revenue Service (IRS) to fulfill their requirement to file a quarterly employment tax return and provide their taxpayer identification number (TIN). The IRS must convert the information present on the paper filings to an electronic data record. Employees input and validate the data present and the IRS systems for these records during conversion to electronic data records.

(1) Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). The IRC is amended by acts, public laws, treasury determinations, rules, and regulations such as the following:

• American Taxpayer Relief Act (ATRA)

• Consolidated Appropriations Act (Extenders)

• Hiring Incentives to Restore Employment (HIRE) Act

• Health Care and Education Reconciliation Act (HCERA)

• The Protecting Americans from Tax Hikes (PATH) Act

(2) All policy statements for Submission Processing are found in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

• Code sections that provide the IRS with the authority to issue levies.

• Congressional Acts that outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Act of 1986.

• Policy Statements that provide authority for the work done.

(1) The Director, Submission Processing approves and authorizes issuance of this IRM.

(2) The Planning and Analysis staff provides feedback and supports local management to monitor and achieve scheduled goals.

(3) The Operation Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM.

(4) The Team Manager assigns, monitors and controls the workflow to complete the work timely.

(5) The Employee applies the instruction for the duties presented in this IRM on the SCRIPS system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.

(1) Program Reports: The reports listed below show work schedules, receipts, production and inventory for conversion of paper returns to electronic data. Management uses these reports to monitor the daily and weekly status of the program through completion.

• IPS0083, Workstation Operator Statistics Program and Function Summary Report

• IPS0698, Workflow Status

• IPS10610, Run Balancing Report

• IPS06440, Throughput Statistics Report

• PCC 2240, Daily Production Report - Program Sequence

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

• PCC 6240, SC WP&C Program Analysis Report

• PCB 0440, Daily Workload and Staff hours Schedule

• PCB 0540, Weekly Workload and Staffing Schedule

(2) Program Effectiveness: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function must complete the inventory on or before the program completion, and to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Local management conducts and monitors quality reviews and takes corrective action to ensure quality products. A managerial or product review in the Data Validation function is performed each week on every employee and entered into Embedded Quality for Submission Processing System (EQSP). Managerial and product reviews supplement the quality review process.

(3) Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.

(1) Management can use local reports to establish additional information for maintaining daily program control. Local reports never replace the established official reports.

(1) The following is a list of terms and acronyms used throughout this IRM.

(1) The following table lists the IRM primary sources of guidance on the processing of paper filed Form 941, Employer's Quarterly Federal Tax Return and Forms 94x Stand-Alone Schedule R.

(2) Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area.

(3) IRM’s present on the Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html. Specific instructional links available on the BMF Data Conversion Research Portal located at http://serp.enterprise.irs.gov/databases/portals/sp/bmf/data-conversion/data-conversion.html.

(4) IRM 3.13.62, Campus Document Services, Media Transport and Control, or IRM 10.5.1, Privacy and Information Protection - Privacy Policy, provides information on shipping Personally Identifiable Information (PII). This document is located at: http://publish.no.irs.gov/mailtran/pii.html, titled Postal and Transport Policy. Prepare Form 3210, Document Transmittal, and include with ship documents.

(1) The instructions in this section apply only to the form types listed below for tax years 2005 and later:

• Form 941, Employer’s Quarterly Federal Tax Return

• Form 941 Schedule B, Report of Tax Liability for Semiweekly Schedule Depositors

• Form 941 Schedule R, Allocation Schedule for Aggregate Form 941 Filers

• Form 943 (SCH R), Allocation Schedule for Aggregate Form 943 Filers

• Form 940 Schedule R, Allocation Schedule for Aggregate Form 940 Filers

(1) Use the program codes listed below when entering Form 941 through SCRIPS:

(2) Use the program codes listed below when entering Form 943 with Schedule R or Loose/Stand-Alone Schedule R through SCRIPS:

(1) Keystroke Combinations

• Carets enclose simultaneous keystroke combinations.

  Example: <Enter>

• A hyphen separates multiple keystroke combinations.

  Example: <Ctrl>-P. This means hold down the <Ctrl> key while pressing the P key.

(2) Glossary: IRM 3.41.276.1.6, Terms/Definitions, Exhibit 3.41.276-15, Consolidated List of Acronyms, and Form 941, Employer's Quarterly Federal Tax Return, has a glossary of terms related directly and indirectly to Form 941 SCRIPS processing.

(3) QUICK START: Each function (Original Entry (OE) From Paper, Data Validation (DV) From Image, Original Entry (OE) From Image, etc.) begins with QUICK START instructions intended to speed access to a unit-of-work (UW). For detailed data entry and validation instructions, see IRM 3.41.276.12, General Correction Procedures, Form 941, Employer's Quarterly Federal Tax Return, and the tables and transcription sheet exhibits in the back of the IRM. More general instructions appear in IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System.

(4) Tables

(5) Transcription Sheets provide most of the information needed to process Form 941, Form 943 Schedule R and Stand-Alone Schedule R on SCRIPS. The following Exhibits contain the transcription sheets for use in the OE and DV functions.

(1) When preparing returns for scanning, send only the following items for scanning and organize pages in the order listed below:

• Form 941, Page 1

• Form 941, Page 2

• Form 941, Page 3

• Form 941, Schedule B

• Form 941, Schedule(s) R

• Form 941, Schedule(s) R Continuation Sheet

• Form 8974, Qualified Small Business Payroll Tax Credit

(2) If the Form 941 Schedule R(s) attached to the Form 941 is a nonconforming document (i.e., a spreadsheet, list, or a similar format), pull the return from the block and route to Code and Edit for perfection.

(3) When preparing Form 941 for the scanner, the most critical area for repair is the right side of the 941. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.

(4) The Pre-Doc Prep function must perform the following actions on all Form 941:

1. If staples holes exist around the Form ID on Page 1 of the Form 941 near the top of the right side of the form then place "White" tape, over the back side to cover the holes.

2. Carefully remove all staples from the Form 941, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (for example: the return year, entity information, etc.).

Note: Form identification (ID) number on 941 Page 2 of a duplex form if lost or damaged does not have to be replaced. The identifying information is on 941 Page 1.

3. Line through any extraneous information located above the Form ID Code (9501, 950106, 950107, 950108, 9601, 960106, 960107, 960108, 960109, 960110, etc.) in the upper right corner of the return.

4. Line out non-conforming Form ID numbers.

   Reminder: The correct Form ID codes for each page of the Form 941 are xx01xx or xx11xx for 941 Page 1, xx02xx, or xx12xx for 941 Page 2 and xx09xx, xx19xx or xx29xx for 941 Page 3.

   Example: 941 Page 2 has a Form ID 950117 instead of 950217 or 941 Page 1 has a Form ID 950217 instead of 950117 or 941 Page 3 has a Form ID of 950220 instead of 950920.

   Example: Form ID of 950120 or 950220 is present on the two-page revisions of the form (Part 5, Signature area of the form on 941 Page 2). (The 2020 2nd Qtr and later form revisions must have all three pages (Part 5, Signature area of the form on 941 Page 3) to be a valid submission (i.e., 950120, 950220 and 950920)).

   Example: Form ID of 950117, 950217 or 950917 is present on the three-page revisions of the form (Part 5, Signature area of the form on 941 Page 3). (The 2005 through 2017 form revisions must have only two pages (Part 5, Signature area of the form on 941 Page 2) to be a valid submission (i.e., 950117 and 950217)).

   Reminder: The correct Form ID codes for each page of the Form 941 Schedule R are xx04xx or xx14xx for 941 Schedule R Page 1, xx05xx, or xx15xx for 941 Schedule R Continuation Sheet.

   Example: 941 Schedule R Continuation Sheet has a Form ID 950417 instead of 950517 or 941 Schedule R Page 1 has a Form ID 950517 instead of 950417.

Note: Printed Fax information located at the top of the page does not require a line through.

Caution: Do not use felt tip markers to line through information. Use ONLY black or blue ink pens.

5. Write in the full EIN if both the Name and EIN are missing on 941 Page 2 (non-duplex), Schedule B, 941 Schedule R, 941 Schedule R Continuation Sheet and/or Form 8974 in the EIN block, if not present. If the Name is present on 941 Page 2, 941 Page 3, Schedule B, Schedule R, 941 Schedule R Continuation Sheet and/or Form 8974, write in only the last 4 digits of the EIN in the EIN block.

6. Ensure all pages face in the correct direction and sequential order (941 Page 1, 941 Page 2, 941 Page 3, Schedule B, 941 Schedule R, 941 Schedule R Continuation Sheet and/or Form 8974) for scanning. The correct orientation for pages designed or printed in Portrait format is front-facing with Form ID Code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed or printed in Landscape format is front-facing with Form ID Code located in the UPPER LEFT CORNER of the page.

   Note: Form revisions 2017 and later of the 941 Schedule R are printed in Landscape format. The correct direction or orientation of these 941 Schedule R and 941 Schedule R Continuation Sheet within a block or unit-of-work is directly behind the Form 941 or Form 941 Schedule B (both remain in Portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the 941 Schedule R and 941 Schedule R Continuation Sheet pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.

7. Repairing any rips, tears or large holes approximately 1 inch or larger on the RIGHT side of the Form 941 that may cause the scanner to jam.

(5) The Pre-Doc Prep function must perform the following actions when processing "Perfect" batches of Form 941:

(6) The Pre-Doc Prep function must perform the following actions when processing "Imperfect" batches of Form 941:

1. Stamp the attachment(s)/envelope and return (in the upper left margin) with the same sequence number. If the return has multiple attachments, stamp the first attachment and staple it and the remaining attachments together. Remove and destroy blank vouchers and instruction pages to make the return perfect.

2. Place the attachment(s) and envelope in a colored folder at the back of the gusset folder for each block, maintaining sequential order.

3. Insert a Form 1332-SC, Block Selection Control Record SCRIPS, at the beginning of each gusset folder.

(7) During scanning, certain documents may reject because the submissions are invalid. The scanning function routes these submissions (documents) to the Pre-Doc Prep function for disposition. The Pre-Doc Prep function must re-batch the returns for scanning. When a return is missing pages (941 Page 1 or 941 Page 2; form revisions 2005 through 2017 or 941 Page 1, 941 Page 2 or 941 Page 3; form revisions 2020 (Rev. April 2020) and later), route to Code and Edit for correspondence.

(1) When preparing Form 943 with Form 943 (SCH R) returns for scanning, send only the following for scanning and organize pages in the order listed below:

• Form 943 Page 1

• Form 943, Schedule(s) R

• Form 943, Schedule(s) R Continuation Sheet

Note: Batch each Form 943 with Schedule R and/or 943 Schedule R Continuation Sheet attached as a separate block of work for scanning.

Note: There may be multiple 943 Schedule R and/or 943 Schedule R Continuation Sheets attached to the return. Send all 943 Schedule R and/or 943 Schedule R Continuation Sheet pages for scanning.

(2) If the 943 Schedule R form(s) attached to the Form 943 is a nonconforming document (i.e., a spreadsheet, list or a similar format) pull the return from the block and route to Code and Edit for perfection.

(3) When preparing Form 943 with Schedule R attached for the scanner, the critical area for repair is the right side of the Form 943; and the critical area for repair on the 943 Schedule R and 943 Schedule R Continuation Sheets is the left side of the schedule due to being in landscape design. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.

(4) The SCRIPS Pre-Doc Prep function must perform the following actions on all Form 943 with Schedule R and all Stand-Alone Schedule R pages:

1. Carefully remove all staples from the Form 943 with Schedule R, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (for example: the return year, entity information, etc.).

2. Line out non-conforming Form ID numbers.

   Reminder: The correct Form ID codes for each page of the Form 943 (SCH R) are xx04xx for 943 Schedule R Page 1, xx05xx for 943 Schedule R Continuation Sheet.

   Example: 943 Schedule R Continuation Sheet has a Form ID 430417 instead of 430517 or 943 Schedule R Page 1 has a Form ID 430517 instead of 430417.

   Caution: Do not use felt tip markers to line through information. Use ONLY black or blue ink pens.

3. Write the nine-digit EIN on 943 Schedule(s) R or 943 Schedule R Continuation Sheet in the EIN block, if not present.

4. Write the Tax Year/Tax Qtr on Schedule(s) R or 943 Schedule R Continuation Sheet in the Tax Year/Tax Qtr block, if not present.

5. Ensure all pages face in the correct direction and order for scanning. The correct orientation for pages designed/printed in Portrait format is front facing with Form ID Code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed/printed in Landscape format is front facing with Form ID Code located in the UPPER LEFT CORNER of the page.

   Note: All revisions of the 943 Schedule R and 943 Schedule R Continuation Sheet are printed in Landscape format. The correct direction or orientation of these 943 Schedule R and 943 Schedule R Continuation Sheet within a block or unit-of-work is directly behind the Form 943 pages (remain in Portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the 943 Schedule R pages and 943 Schedule R Continuation Sheet pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.

(1) When preparing Stand-Alone Schedule R returns for scanning, send only the following items for scanning and organize pages in the order listed below:

• "Dummy" copy of Page 1 of Form 940, Form 941 and/or Form 943

• Form 940 Schedule R, Form 941 Schedule R and/or Form 943 (SCH R)

• Form 940 Schedule(s) R Continuation Sheet, Form 941 Schedule(s) R Continuation Sheet and/or Form 943 (SCH R) Continuation Sheet(s)

(2) If the Schedule R and/or Schedule R Continuation Sheet Stand Alone form is a nonconforming document (i.e., a spreadsheet, list or a similar format) pull the return and route to Code and Edit for perfection.

(3) Each form type must be batched for scanning separately (i.e., Form 940/Form 940 Schedule R/940 Schedule R Continuation Sheet should not be mixed with Form 941/Form 941 Schedule R/941 Schedule R Continuation Sheet).

(4) When preparing Stand-Alone Schedule R/Schedule R Continuation Sheet for the scanner, the critical area for repair is the right side of the Form 940, Form 941 and/or Form 943; and the critical area for repair on the Schedule R and Schedule R Continuation Sheet pages is the left side of the schedule if in landscape design and the right side of the schedule if in portrait design. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.

(5) The SCRIPS Pre-Doc Prep function must perform the following actions on all Stand-Alone Schedule R/Schedule R Continuation Sheet pages:

1. Carefully remove all staples from the Stand-Alone Schedule R/Schedule R Continuation Sheet, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (for example: the return year, entity information, etc.).

2. Line out non-conforming Form ID numbers.

   Caution: Do not use felt tip markers to line through information. Use ONLY black or blue ink pens.

   
   

   Reminder: The correct Form ID codes for each page of the Form 943 (SCH R) are xx04xx for 943 Schedule R Page 1, xx05xx for 943 Schedule R Continuation Sheet.

   Example: 943 Schedule R Continuation Sheet has a Form ID 430417 instead of 430517 or 943 Schedule R Page 1 has a Form ID 430517 instead of 430417.

   
   

   Reminder: The correct Form ID codes for each page of the Form 940 Schedule R are xx05xx for 940 Schedule R Page 1, xx06xx for 940 Schedule R Continuation Sheet.

   Example: 940 Schedule R Continuation Sheet has a Form ID 860517 instead of 860617 or 940 Schedule R Page 1 has a Form ID 860617 instead of 860517.

   
   

   Reminder: The correct Form ID codes for each page of the Form 941 Schedule R are xx04xx or xx14xx for 941 Schedule R Page 1, xx05xx, or xx15xx for 941 Schedule R Continuation Sheet.

   Example: 941 Schedule R Continuation Sheet has a Form ID 950417 instead of 950517 or 941 Schedule R Page 1 has a Form ID 950517 instead of 950417.

3. Write the nine-digit EIN on Schedule(s) R and/or Schedule(s) R Continuation Sheet in the EIN block, if not present.

4. Write the Tax Year/Tax Qtr on Schedule(s) R and/or Schedule(s) R Continuation Sheet in the Tax Year/Tax Qtr block, if not present.

5. Ensure all page’s face in the correct direction and order for scanning. The correct orientation for pages designed/printed in Portrait format is front facing with Form ID Code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed/printed in Landscape format is front facing with Form ID Code located in the UPPER LEFT CORNER of the page.

   Note: Form revisions 2017 and later of the Schedule R and Schedule R Continuation Sheet are printed in Landscape format. The correct direction or orientation of these Schedule R and Schedule R Continuation Sheet within a block or unit-of-work is directly behind the Form 941 or Form 940 or Form 943 pages (all remain in Portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the Schedule R pages and Schedule R Continuation Sheet pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.

6. When preparing Stand-Alone Schedule R and/or Schedule R Continuation Sheet pages for scanning, prepare a "dummy" of Page 1 of Form 940, Form 941 or Form 943 (match the Page 1 form type to the Schedule R and/or Schedule R Continuation Sheet form type) in front of each unique EIN (Same EIN/Taxpayer). The "dummy" form should be edited with the EIN and Name Control.

(1) The system automatically re-prioritizes the work every time the cycle on the system changes.

(2) The system automatically sets the Unit Task Prioritization for Form 941 using the following criteria:

(3) The system automatically sets the Unit Task Prioritization for 943 with Schedule R and Stand-Alone Schedule R using the following criteria:

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

(2) From the Original Entry (OE) Selection Menu, select Forms Identification Selection Menu.

(3) From the Forms Identification Selection Menu, select 941 Forms Identification.

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

(5) If an incorrect option is selected from the Forms Identification Selection Menu, press the <Ctrl>-P key combination to set post-to-close followed by <F9> to suspend the block and return to the Forms Identification Selection Menu.

(6) If you need to stop processing FI:

• Press the <Ctrl>-P key combination to end FI after completing the current UW.

• Press the <Ctrl>-P followed by <F9> to suspend the block immediately.

  Note: For a complete list of key functions, See Exhibit 3.41.276-11, Function Key List.

(7) The system returns you to the Forms Identification Selection Menu when you complete the last image identification in the UW.

(1) The system assigns a six-digit sequence number instead of a DLN to the documents it cannot identify. This number assists in locating the documents within a UW when researching the documents. Once the tax year/page type identification occurs, the system assigns a DLN to the submission.

(2) To identify the image, make the correct letter or number selection from the Form Identification Menu. The table below appears on the SCRIPS workstation.

(3) Always press the <Enter> key to complete a selection.

(4) Documents scanned backwards need research to determine the document type. If you cannot identify the image,

• Press <F9> to suspend the document for research.

• If the image is unprocessable, press <X> to remove the document from further processing.

(5) Some unprocessable conditions include:

• Not a Form 941

• Form 941 is a form revision 2004 or prior

• Form 941 with a tax quarter of 200412 or prior

• Form 941 with a Foreign Address

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

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

(2) From the Original Entry (OE) Selection Menu, select Forms Identification Selection Menu.

(3) From the Forms Identification Selection Menu, select Stand-Alone Schedule R Forms Identification.

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

(5) If an incorrect option is selected from the Forms Identification Selection Menu, press the <Ctrl>-P key combination to set post-to-close followed by <F9> to suspend the block and return to the Forms Identification Selection Menu.

(6) If you need to stop processing FI:

• Press the <Ctrl>-P key combination to end FI after completing the current UW.

• Press the <Ctrl>-P followed by <F9> to suspend the block immediately.

  Note: For a complete list of key functions, See Exhibit 3.41.276-11, Function Key List.

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

(1) The system assigns a six-digit sequence number instead of a DLN to the documents it cannot identify. This number helps in locating the documents within a UW when researching the documents. Once the tax year/page type identification occurs, the system assigns a DLN to the submission.

(2) To identify the image, make the correct letter or number selection from the Form Identification Menu. The table below appears on the SCRIPS workstation.

(3) Always press the <Enter> key to complete a selection.

(4) Documents scanned backwards need research to determine the exact document type. If you cannot identify the image,

• Press <F9> to suspend the document for research.

• If the image is unprocessable, press <X> to remove the document from further processing.

(5) Some unprocessable conditions:

• Not a Page 1 of Form 940, Form 941 or Form 943.

• Not a Schedule R Page 1 or Schedule R Continuation Sheet.

• 940 Schedule R with Tax Year prior to 2010.

• 941 Schedule R with Tax Qtr prior to 201003.

• 943 Schedule R with Tax Year prior to 2017.

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

(1) From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

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

(3) From the OE Image Selection Menu, select 941 OE Image Selection Menu.

(4) From the 941 OE Image Selection Menu, select one of the following:

• All 941s (1120X) OE Image

• 941 Refunds (11206) OE Image

• 941 All Other (11205) OE Image

• 941 With Remit (11208) OE Image

(5) After the selection is entered press <Enter> as prompted or press <Alt>-X to exit to the previous menu.

(6) The first whole unit-of-work (UW), or first individual document (because an entire UW may not require OE Image) requiring OE opens. See Exhibit 3.41.276-1, Transcription Sheets - Form 941 Entity and Code and Edit Fields.

1. The scanned image of the document displays on the left side of the workstation screen.

2. Data is input in the specific field window, displayed on the right side of the workstation screen.

(7) If an incorrect option is selected, press the <Ctrl>-P key combination followed by <F9> to suspend the UW.

(8) If the last data entered is not the last field of the page and there is no other data present on the page, press the <F6> key to release the current document and display the next document.

(9) Press the <Ctrl>-P key combination to end OE Image.

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

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

1. The Program field displays one of the following:

Program (Displayed)	Description (Not Displayed)
11205	Perfect/Imperfect - All Other
11206	Perfect/Imperfect - Refunds
11208	Perfect/Imperfect - With Remit/Lockbox

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

3. The SUB field displays the relative count of the document.

   Example: If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80".

4. The Pg field displays the relative count of the page of the document.

   Example: If it is 941 Page 1, the Pg field displays "1 of 2" or "1 of 3" ; 941 Page 2 displays as "2 of 2" or "2 of 3" depending on the length of the return filed.

5. The Status Line displays "Ins" when the insert mode is on and "Num" when the numeric mode is on.

(2) In OE Image, you manually enter information into the template using a scanned image of the return as a source.

(1) From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

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

(3) From the OE Image Selection Menu, select Stand-Alone Sch Rs OE Image Selection Menu.

(4) From the Stand-Alone Sch Rs OE Image Selection Menu, select one of the following:

• All Stand-Alone Sch. R OE Image

• 943 With Sch. R OE Image

• 940 Stand-Alone Sch. R OE Image

• 941 Stand-Alone Sch. R OE Image

• 943 Stand-Alone Sch. R OE Image

(5) After the selection is entered press <Enter> as prompted or press <Alt>-X to exit to the previous menu.

(6) The first whole unit-of-work (UW), or first individual document (because an entire UW may not require OE Image) requiring OE opens. See Exhibit 3.41.276-1, Transcription Sheets - Form 941 Entity and Code and Edit Fields.

1. The scanned image of the document displays on the left side of the workstation screen.

2. Data is input in the specific field window, displayed on the right side of the workstation screen.

(7) If an incorrect option is selected, press the <Ctrl>-P key combination followed by <F9> to suspend the UW.

(8) If the last data entered is not the last field of the page and there is no other data present on the page, press <F6> to release the current document and display the next document.

(9) Press the <Ctrl>-P key combination to end OE Image.

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

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

1. The Program field displays the following:

Program (Displayed)	Description (Not Displayed)
11620	Stand-Alone Schedule R
11620	Form 943 with Schedule R

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

3. The SUB field displays the relative count of the document.

   Example: The first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80".

4. The Pg field shows the relative count of the page of the document.

   Example: If processing Form 943 with 943 Schedule R Page 1, the Pg field displays "1 of 2"; 943 Schedule R Continuation Sheet displays as "2 of 2".

5. The Status Line displays "Ins" when the insert mode is on and "Num" when the numeric mode is on.

(2) In OE Image, you manually enter information into the template using a scanned image of the return as a source.

(1) From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

(2) From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu.

(3) From the OE Paper Selection Menu, select 941 OE Paper Selection Menu.

(4) From the 941 OE Paper Selection Menu, select the form type:

• 941 Refunds (11206) OE Paper

• 941 All Other (11205) OE Paper

• 941 With Remit (11208) OE Paper

(5) If the wrong program is selected and the first page of the first document has not been completed, press the <Esc> key to cancel the entry. A window displays asking "Are you sure you want to cancel the inserted document?" Answer "YES" to go back to the 941 OE Paper Selection Menu.

(1) In OE Paper, the workstation operator manually enters the information into the system which eliminates all transport processing. The operators need the paper Form 941 unit-of-work to perform OE Paper.

(2) A Document is only processed using OE Paper when it cannot be scanned (oversized pages, tissue paper, writing too light, substitute forms, half pages, etc.).

(3) These documents come batched separately and the BBTS Transmittal clearly marked as "OE Paper".

(4) Once the workstation operator has successfully completed steps 1 through 4 per IRM 3.41.276.10.5, OE Paper QUICK START, input the following information:

• BBTS Number = The four-digit Batch Number located in the upper right corner of the BBTS Transmittal.

• Cycle Number = The last two digits of the Cycle located below the Batch Number (Batch No) and Release Date (Rel Date) in the upper right corner of the BBTS Transmittal.

• Tax Year = The Tax Year of the first document so the system can generate the correct template.

(5) A blank Form 941 template displays for the first document in the block. Input the information from the document starting with the DLN taken from the first document in the block. The DLN must have 14 digits (for example: LC141027790013). When all fields have been input, press <F6> to get the next template.

(6) For Tax Periods 201003 and later once you have input the Schedule B or pressed <F6>, a window appears to select your next process. The window is titled "Next Page Selection" and the options include:

• Form 941

• Schedule R

• Schedule R Continuation

• End Block

(7) For Tax Periods 201703 and later once you have input the Schedule B and/or 941 Schedule R (if present) or pressed <F6>, a question window appears that says "Form 8974 present?". Press "Y" for Yes and "N" for No.

(8) If Form 941 is selected, the system prompts for the next sequence number (located in the 12th and 13th position of the DLN) for each document input (01, 02, 03, etc.). You cannot skip or repeat a sequence number.

(9) The system returns you to the 941 OE Paper Selection Menu when you release the last document in the UW.

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

• The Program field displays 11205 (All Other), 11206 (Refund) or 11208 (With-Remit).

• The DLN field displays the DLN of the current document.

• The SUB field displays the relative count of the document. The field displays "1 of 3" if this is the first document in the block. As each subsequent paper document is processed the count increases to "2 of 3", "3 of 3", etc.

• The Status Line displays "Ins" when the insert mode is on and "Num" when the numeric mode is on.

(1) From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

(2) From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu.

(3) From the OE Paper Selection Menu, select Stand-Alone Sch Rs OE Paper Selection Menu.

(4) From the Stand-Alone Sch Rs OE Paper Selection Menu, select the form type:

• 943 With Sch. R OE Paper

• 940 Stand-Alone Sch. R OE Paper

• 941 Stand-Alone Sch. R OE Paper

• 943 Stand-Alone Sch. R OE Paper

(5) If the wrong program is selected and the first page of the first document has not been completed, press the <Esc> key to cancel the entry. A window displays asking "Are you sure you want to cancel the inserted document?" Answer "YES" to go back to the Stand-Alone Sch Rs OE Paper Selection Menu.

(1) In OE Paper, the workstation operator manually enters the information into the system which eliminates all transport processing. The operators need the paper form 943 with Schedule R or Stand-Alone Schedule R unit-of-work to perform OE Paper.

(2) A document is only processed using OE Paper when it cannot be scanned (oversized pages, tissue paper, writing too light, substitute forms, half pages, etc.).

(3) These documents come batched separately and the BBTS Transmittal clearly marked as "OE Paper".

(4) Once the workstation operator has successfully completed steps 1 through 4 per IRM 3.41.276.10.5, OE Paper QUICK START, input the following information:

• Form Year = The Tax Year of the first document so the system can generate the correct template.

(5) A window appears to select your template. The window is titled "Next Page Selection" and the options include:

• Schedule R Page 1

• Schedule R Continuation

(6) Once the workstation operator makes a page type selection, a blank Schedule R Page 1 or Schedule R Continuation Sheet template displays for the first document in the block.

(7) SCRIPS assigns a DLN for each document but cannot print them on the documents. As each new document is processed, the system displays the DLN in the DLN field of the Status Line at the bottom right of the screen. Write the DLN assigned by the system in the upper right-hand corner of the paper document (either the Schedule R Page 1 or the Schedule R Continuation Sheet).

(8) Input the information from the document starting with the two-digit Tax Year. When all fields have been input, press <F6> to get the next template.

(9) Once you have input the Schedule R or pressed <F6>, a window appears to select your next process. The window is titled "Next Page Selection" and the options include:

• Current Schedule R Page 1

• Current Schedule R Continuation

• New Schedule R Page 1

• New Schedule R Continuation

• End Block

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

• The Program field displays 11620 (943 with Schedule R and Stand-Alone Schedule R).

• The DLN field displays the DLN of the current document.

• The SUB field displays the relative count of the document. The field displays "1 of 3" if this is the first document in the block. As each subsequent paper document is processed the count increases to "2 of 3", "3 of 3", etc.

• The Status Line displays "Ins" when the insert mode is on and "Num" when the numeric mode is on.

(1) For OE Image, when you release the last document in a UW, a question appears asking if you want to release the UW.

1. If you answer "YES" to the question in the window and<Ctrl>-Phas been pressed before releasing the UW, the OE Selection Menu opens.

2. If you answer "YES" to the question in the window and<Ctrl>-Phas not been pressed, another UW window opens.

3. If you answer "NO" to the question in the window, the current block remains open for entry until you answer yes.

(2) For OE Paper, to end a block for Tax Quarters 200503 through 200903, once the last document is input, press <F8> and answer the question "Do you want to release this UW?".

1. If you answer "NO" to the question window that opens, a template appears for the next Form 941 entry.

2. If you answer "YES" to the question window, and <Ctrl>-P has not been pressed, a Form 941 template appears to begin a new UW.

3. If you answer "YES" to the question window, and <Ctrl>-P has been pressed, the OE Selection Menu opens.

(3) For OE Paper, to end a block for Tax Quarter 201003 and later:

1. Press <Ctrl>-P while entering, but before releasing the last document in the UW.

2. Once the last document is input, press <F6> to bring up the "Next Page Selection" Window. Select the "End Block" option and answer "YES" to "Do you want to release this UW?".

(1) You can select a specific Form 941, Form 943 with Schedule R or Stand-Alone Schedule R UW for OE by following these steps:

1. From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you.

   Example: This option is grayed out (or not present) on the Original Entry (OE) Function Menu, if it is not in your profile.

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

3. Enter the first 11 digits of the DLN from the Form 941.

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

5. Once the designated UW opens, enter data using the instructions found in Exhibit 3.41.276-1, Transcription Sheets - Form 941 Entity and Code and Edit Fields, Exhibit 3.41.276-2, Transcription Sheets - Form 941 Page 1 (All Revisions) and Page 2 (2020 2nd Qtr and Later Revisions) Part 1, Exhibit 3.41.276-3, Transcription Sheets - Form 941 Page 2 (All Revisions) and Page 3 (2020 2nd Qtr and Later Revisions) Part 2 through Part 5, Exhibit 3.41.276-4, Transcription Sheets - Form 941 Schedule B, Exhibit 3.41.276-5, Transcription Sheets - Form 941 Schedule R and Schedule R Continuation Sheet, Exhibit 3.41.276-6, Transcription Sheets - Form 943 (attached) with Schedule R and Schedule R Continuation Sheet and Stand-Alone Form 943 Schedule R and Schedule R Continuation Sheet, Exhibit 3.41.276-7, Transcription Sheets - Stand-Alone Form 940 Schedule R and Schedule R Continuation Sheet, and/or Exhibit 3.41.276-8, Transcription Sheets - Stand-Alone Form 941 Schedule R and Schedule R Continuation Sheet.

6. If the block is not available, an error message is displayed indicating the block is not available. For instance, a message displays if you previously worked on this block in FI, or if another operator is currently working on the Block/UW.

7. If an incorrect option is selected from the OE Selection Menu, press the <Ctrl>-P key combination followed by <F9> to suspend the UW.

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

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

(3) From DV Selection Menu, select 941 DV Selection Menu.

(4) From the 941 DV Selection Menu, select one of the following:

• All 941s (1120x) DV

• 941 Refunds (11206) DV

• 941 All Other (11205) DV

• 941 With Remit (11208) DV

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

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

(7) Press the <Ctrl>-P key combination to end the current UW upon completion of DV Image.

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

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

1. The Program field displays one of the following:

Program (Displayed)	Description (Not Displayed)
11205	Perfect/Imperfect - All Other
11206	Perfect/Imperfect - Refunds
11208	Perfect/Imperfect - With Remit/Lockbox

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

3. The SUB field displays the relative count of the document.

   Example: The first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80".

4. The Pg field displays the relative count of the page of the document.

   Example: If processing 941 Page 1, the Pg field displays "1 of 2" or "1 of 3"; 941 Page 2 displays as "2 of 2" or "2 of 3" depending on the length of the return filed.

5. The Status Line displays "Auto" when the automatic mode is on, "Ins" when the insert mode is on, and "Num" when the numeric mode is on.

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

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

(3) From DV Selection Menu, select Stand-Alone Schedule R DV Selection Menu.

(4) From the Stand-Alone Schedule R DV Selection Menu, select one of the following:

• All Stand-Alone Sch. R DV

• 943 With Sch. R DV

• 940 Stand-Alone Sch. R DV

• 941 Stand-Alone Sch. R DV

• 943 Stand-Alone Sch. R DV

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

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

(7) Press the <Ctrl>-P key combination to end the current UW upon completion of DV Image.

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

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

1. The Program field displays one of the following:

Program (Displayed)	Description (Not Displayed)
11620	Stand-Alone Schedule R
11620	Form 943 with Schedule R

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

3. The SUB field displays the relative count of the document.

   Example: The first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80".

4. The Pg field displays the relative count of the page of the document.

   Example: If processing 943 Schedule R Page 1, the Pg field displays "1 of 2"; 943 Schedule R Continuation Sheet displays as "2 of 2".

5. The Status Line displays "AUTO" when the automatic mode is on, "IN" when the insert mode is on, and "NU" when the numeric mode is on.

(1) You can select a specific UW of Form 941, Form 943 with Schedule R or Stand-Alone Schedule R documents, for DV by following these steps:

1. From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you.

   Example: This option is grayed out (or not present) on the Data Validation (DV) Function Menu, if it is not in your profile.

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

3. Enter the first 11 digits of the DLN from the Form 941, Form 943 with Schedule R or Stand-Alone Schedule R documents.

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

5. Once the designated UW opens, enter data using the instructions found in Exhibit 3.41.276-1, Transcription Sheets - Form 941 Entity and Code and Edit Fields, Exhibit 3.41.276-2, Transcription Sheets - Form 941 Page 1 (All Revisions) and Page 2 (2020 2nd Qtr and Later Revisions) Part 1, Exhibit 3.41.276-3, Transcription Sheets - Form 941 Page 2 (All Revisions) and Page 3 (2020 2nd Qtr and Later Revisions) Part 2 through Part 5, Exhibit 3.41.276-4, Transcription Sheets - Form 941 Schedule B, Exhibit 3.41.276-5, Transcription Sheets - Form 941 Schedule R and Schedule R Continuation Sheet, Exhibit 3.41.276-6, Transcription Sheets - Form 943 (attached) with Schedule R and Schedule R Continuation Sheet and Stand-Alone Form 943 Schedule R and Schedule R Continuation Sheet, Exhibit 3.41.276-7, Transcription Sheets - Stand-Alone Form 940 Schedule R and Schedule R Continuation Sheet, and/or Exhibit 3.41.276-8, Transcription Sheets - Stand-Alone Form 941 Schedule R and Schedule R Continuation Sheet.

6. A "Select Block" or "Suspended Block" in DV requires the operator to restore the "AUTO On" mode using the <Ctrl>-A key combination.

7. If the block is not available, an error message is displayed indicating the block is not available. For instance, a message displays if you previously worked on this block in OE or FI, or if another operator is currently working on the Block/UW.

8. If an incorrect option is selected from the DV Selection Menu, press the <Ctrl>-P key combination followed by <F9> to suspend the UW.

(1) For DV Image, when you release the last document in a UW, a question appears asking if you want to release, the UW.

1. If you answer "NO" to the question window that opens, the current block remains open for more entry, correction, or validation.

2. If you answer "YES" to the question window, and have NOT issued a post-to-close (<Ctrl>-P), a Form 941, Form 943 with Schedule R or Stand-Alone Schedule R template appears to begin a new UW.

3. If you answer "YES" to the question window, and have issued a post-to-close (<Ctrl>-P) the DV Selection Menu opens.

(1) When the Name Control is illegible, enter four hyphens "- - - -" if EIN is present. If EIN is not present, delete the document as "Unprocessable 941".

(2) When the EIN is illegible, press <F3> and clear the field, if Name Control is present. If the Name Control is not present, delete the document as "Unprocessable 941".

(1) If the EIN is unaltered on a pre-printed label and the Check Digit is presented, enter the Check Digit, if legible. Otherwise, enter the Name Control. If Name Control is presented, instead of a Check Digit, always use the Name Control.

(1) The presence of a "%" (percent sign) or "C/O" followed by a name identifies an" In Care of Name".

(2) Search the Name Line, Trade Name Line and Street Address for an" In Care of Name".

(3) Enter "%", space, and then the name immediately following the "%" or "C/O" indicator.

(4) Returns identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the entity area, represent an IRS label under the National Change of Address (NCOA) program. These labels do not have a check digit and are not considered an IRS preprinted label. The In Care of Name line (%) information REQUIRES ENTRY if present.

(5) Valid characters include alphas, numerics, "-" hyphen, "&" ampersand, and "%" percent sign. The field length is 35 positions long. You must spell out any other symbols (e.g., "$", input as Dollar).

(6) If the In Care of Name is illegible, enter "%-"(Percent hyphen without a space between) this sends the document to the Error Resolution System (ERS) for more research.

(7) If document has an IRS pre-printed label without changes to the In Care of Name line, leave blank.

(1) Edit marks and their descriptions:

(1) Code and Edit fields listed and described in Exhibit 3.41.276-1, Transcription Sheets - Form 941 Entity and Code and Edit Fields.

(2) Code and Edit fields along with 941 Page 1 of the Image presents to the Operator.

(3) Press<Ctrl>-S key combination to get out of the Code and Edit fields (during OE and DV).

(4) Code and Edit writes the Computer Conditions Codes (CCC) to the right of "You MUST fill out both pages of this form and SIGN IT" or in the "bottom middle margin" of the return. It is the responsibility of the operator to input all CCC edited, stamped or underlined on the return.

(5) The following Computer Conditions Codes (CCC) automatically generate:

(6) The IRS Received Date, often referred to as "Received Date", is the date a document is first received by the IRS. It is stamped or edited on 941 Page 1 of the return.

(7) An "Official Received Date Stamp" may consist of no less than:

1. "Month" — alpha or numeric characters.

2. "Day "— two digits: 01–31. (For example, -1, 1, or 01.)

3. "Year" — two or four digits.

4. Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or

5. A functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Correspondence Imaging Inventory (CII), Accounts Management (AM), etc.).

(8) The received date is input in MMDDYY format. For example:

• March -7, 2022 is input as 030722,

• June 09, 2022 is input as 060922,

• October 10, 2022 is input as 101022

(9) The "Received Date" must be an "Official" stamp or edited on the return. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date.

(10) If the return has a "Post Mark Date" and a "Received Date", enter the Received Date.

(11) If the return has a "Post Mark Date" and a "Received Date", and the Received Date is circled or edited out, leave the field blank.

(12) If the "Post Mark Date" is the only date on the document, enter 090999.

(13) If the "Received Date" is incomplete, illegible, an invalid day of the month, or a future date, enter 090999. If unsure if the received date requires input, enter 090999.

(1) The EIN on Form 941 Page 1 must contain nine numeric digits or blank.

(2) If the EIN is more than or less than nine digits, illegible, missing, or there is more than one EIN present, press <F3> to clear the field and <Enter>.

(3) For 941 Schedule R EIN instructions, see Exhibit 3.41.276-5, Transcription Sheets - Form 941 Schedule R and Schedule R Continuation Sheet or Exhibit 3.41.276-8, Transcription Sheets - Stand-Alone Form 941 Schedule R and Schedule R Continuation Sheet.

(4) For Form 943 (attached) with Schedule R and Stand Alone 943 Schedule R EIN instructions, see Exhibit 3.41.276-6, Transcription Sheets - Form 943 (attached) with Schedule R and Schedule R Continuation Sheet and Stand-Alone Form 943 Schedule R and Schedule R Continuation Sheet.

(5) For Stand-Alone 940 Schedule R EIN instructions, see Exhibit 3.41.276-7, Transcription Sheets - Stand-Alone Form 940 Schedule R and Schedule R Continuation Sheet.

(1) With the implementation of the Enhanced Entity Index File (EEIF) a window may appear asking "Is address changed?". This message includes the In Care Of Name Line (%), Street Address, City, State and ZIP Code. If the document has an IRS pre-printed address with no changes, you should answer "NO". You should answer "YES" if the IRS pre-printed address, has changes (including % name line).

(2) If the return has an IRS pre-printed label without changes to the Street Address, City, State or ZIP Code, all these fields must be left blank during OE and/or DV. If any of the fields display information, press <F3> and <Enter> to remove the information from the field.

(3) If the return has an IRS pre-printed label without changes to the In Care of Name Line but has a change to the Address, leave the In Care of Name Line blank and enter the Street Address, City, State and ZIP.

(4) Returns identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the address, represent an IRS label under the National Change of Address (NCOA) program. These returns do not have Check Digits and are not considered an IRS pre-printed label, therefore all In Care of Name Line and Address information require entry.

(5) Enter the Street Address information exactly as shown on the document except as instructed below. See Exhibit 3.41.276-14, Valid Characters.

1. Never enter "local" as the first word in the Street Address. Enter information to the right of "local" only.

2. If the only Street Address is "local", leave the Street Address, City, State and ZIP Code blank. If any of these fields display information press <F3> and <Enter> to remove the information from the field.

3. If the Street Address has only the DBA, Trade Name or Business Name, leave the Street Address, City, State and ZIP Code blank. If any of these fields display information, press <F3> and <Enter> to remove the information from the field.

4. If the Street Address has an EIN or SSN, DO NOT input this information. If the only Street Address is the EIN or SSN, leave the Street Address, City, State and ZIP Code blank.

(6) Enter street abbreviations as shown in Exhibit 3.41.276-9, Street Abbreviations.

(7) If the Street Address and/or City is illegible, suspend the UW as "Poor Quality Image". If unable to correct the Street Address and/or City from the paper document, leave the Street Address, City, State and ZIP blank. If necessary, press <F3> and <Enter> to remove any information present in the fields.

(8) If the Street Address and/or City are missing, leave the Street Address, City, State and ZIP Code blank. If necessary, press <F3> and <Enter> to remove any information present in the fields.

(9) If return has a US Possession, or other foreign address, delete the document as "Unprocessable 941".

(10) If an address is input during OE or DV, all elements (Street Address, City, State and ZIP Code) require entry.

(11) If two street addresses are present with the same City, State and ZIP Code, enter the first street address.

(12) If two addresses are present with different cities, states and ZIP Codes, enter the first address.

(13) If there is a street address and a PO Box, enter only the PO Box. Treat both "POB" and "PO Drawer" as if they read PO Box.

(14) If a document has PO BOX, POB, PO Drawer or Post Office Box, you may enter an asterisk (*) followed by a space in the first two positions of the Street Address instead of "PO BOX". It is not necessary to change "PO BOX" to an asterisk if "PO BOX" is scanned.

(15) Omit C/O or % (In Care Of) if shown with an address.

(16) Always enter "AND" if an ampersand (&) is shown in the Address Line.

(17) If @ is shown in the Street Address, enter "AT".

(18) Major City Codes listed in Exhibit 3.41.276-10 may be used. The system generates a valid five-digit ZIP Code, if a Major City Code is used and a ZIP Code is not present.

(19) If North, South, East or West is shown as part of the city name, use the standard abbreviation (North = N, South = S, etc.). Do Not use a Major City Code in this instance unless found in Exhibit 3.41.276-10, Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan (ZIP) Codes.

(20) If a City has numerics, enter as alphas.

(21) Enter standard abbreviations for states.

(22) If the system presents all nine digits of the ZIP Code correctly, accept them. If the ZIP Code requires correction, only enter the first five digits of the ZIP Code. If less than five digits use the system default ZIP Code.

(23) If there is no State, but a ZIP Code is present, press the <Enter> key in the ZIP Code field. This generates the State Code for this ZIP Code in the Status Line. Follow the screen prompts to accept this State Code or to enter a different State Code.

(24) If there is no ZIP Code but a State is present, press the <Enter> key in the ZIP Code field. The system generates the default ZIP Code for that State.

(25) If the State does not match the ZIP Code presented, delete the ZIP Code and generate the default ZIP Code for this State.

(26) If both the State and ZIP Code are blank, leave the Street Address, City, State and ZIP Code blank. If necessary, press <F3> and <Enter> to remove any information present in the fields.

(27) Transcribe Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses with the proper two-character State Code followed by the corresponding unique five-digit ZIP Code.

1. When APO, DPO or FPO is used, do not enter any other data in the City field.

2. When APO, DPO, or FPO is transcribed in the City field, the State Code field must correspond with the following ZIP Codes:

ZIP Code	State Code
340	AA
090–098	AE
962–966	AP

(1) All money fields consist of dollars and cents.

(2) Enter money amounts as follows:

1. If a dollar and cents amount is present, enter as is.

2. If a dollar amount is present without cents, enter dollar amount and two zeros for cents.

3. If a dollar amount is present and it is followed by a line, dash or hyphen, enter dollar amount and two zeros for cents.

4. If a dollar amount is present and the cents is lined through, enter dollar amount and two zeros for cents.

5. If there is a single numeric digit in the cents column or following the period, enter the digit followed by a zero.

6. If three or more digits appear in the cents column or following the period, Enter the first two digits.

7. If money amount is larger than 15 numeric characters, enter only the first 15 characters.

8. If money amount is a negative zero (for example: -00, -0.00. -00.00, etc.), REMOVE IT. Press <F3> to clear the field and then press <Enter>.

(3) Enter negative amounts (identified with a minus "-" before the amount or the amount is within brackets), where allowed, by leading the amount with a hyphen.

(4) If a negative money amount appears in a positive only field, enter amount as positive.

(5) If two or more money amounts appear on the same line, press <F3> to clear the field and then press <Enter>, unless otherwise instructed.

(6) If a money amount without a decimal displays with leading zeros (for example: amount on document is 01 and system captured as 001), press <F3> to clear the field and enter the amount as shown on the document.

(7) If the money amount is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S"; select "Poor Quality Image").

(8) If after suspending for "Poor Quality Image" you still cannot determine the correct money amount from the physical document, press <F3> to clear the field and then press <Enter>.

(9) If a code or other non-monetary entry appears in a money field press <F3> to clear the field and then press <Enter>.

(1) Occasionally the Image of the return presented to the OE or DV Operator is unreadable. Some reasons for this include:

• Writing on Image too light.

• Image too dark to read writing.

• Image illegible.

• Image incomplete, etc.

(2) When working in OE Image or DV Image, if you cannot determine the data for ANY field including the Street Address, City, State and ZIP Code, suspend the UW as "Poor Quality Image". (<F9>; press "S"; select "Poor Quality Image".)

(3) The Team Lead or designated employee reviews the Work Status Report for suspended "Poor Quality Image" items and pulls the original return/document from the block and gives to the employee that suspended the UW.

(4) The employee resumes the suspended block, corrects the data using the paper return and then gives the paper return back to the Team Lead or designated employee.

(5) The Team Lead or designated employee re-files the return in its original block.

(1) Currently some returns cannot process through SCRIPS or require processing as OE Paper.

(2) Delete all returns determined as unprocessable by selecting "Unprocessable 941" for the Pull-doc Report. (<Ctrl>-<Shift>-<Delete/Del>; select "Unprocessable 941".)

(3) Some unprocessable conditions:

1. Return does not have an EIN AND Name Control (if either the EIN or Name Control is present, continue processing).

2. Returns with a U.S. Possession or foreign address. (Processed through ISRP).

3. If all transcription lines are not available for input due to the form being cut off or folded.

4. Form revisions 2020 (Rev. April 2020) or later returns that display or prompt as a prior revision layout OR any form revision 2020 (Rev. Jan 2020) or prior returns that display or prompt as a form revision 2020 (Rev. April 2020) or later layout.

5. Returns without BOTH entity and money amounts (entirely blank forms).

6. Forms other than Form 941. (Processing of these returns is done using the correct SCRIPS program or through ISRP).

7. Form has an "X" or "/" across the entire 941 Page 1 or 941 Page 2 or 941 Page 3 but not both without an explanation.

   Note: If only the Schedule B has an "X" or "/" through the page, delete the Schedule B only as an "Unprocessable Attachment".

8. The Tax Period is 200412 or prior. (Processed through ISRP).

(1) The title of the report is 941 DLN Output Report (IPS10640).

(2) The report reflects the entire production for the site for a given time frame.

(3) The report shows the following:

1. Service Center

2. Run Date

3. Page number

4. Program number

5. DLNs and a notation if it is a transmittal DLN or detail DLN

6. File Location Code (FLC), Tax Class and Document Code (TAX/DOC), Julian date, Block number and Volume

(1) The title of the report is either 941 Assigned DLN Report (IPS03339) or 94x Stand Alone Schedule R Assigned DLN Report (IPS03339).

(2) The report reflects production for the individual scanner for a given time frame.

(3) The report shows the following:

1. Program number

2. Run Date and Time

3. Scanner Job ID

4. Start Time

5. End Time

6. DLNs and a notation if it is a transmittal DLN or detail DLN

7. File Location Code (FLC), Tax Class and Document Code (TAX/DOC), Julian date, Block number and Volume

8. The summary page for the scan job by document code and form type

(1) The title of the report is 941 DLN Assignment Report (IPS10620).

(2) The report reflects the total number of DLN assignments by program number for a given time frame.

(3) The report shows the following:

1. Service Center

2. From and to date range

3. Run Date and clock time

4. Page number

5. Program number

6. Each Batch ID and the coinciding Block Number, Serial Number Range, Unrecognized Documents, Total Documents in Batch and Total Documents Output in Batch for each.

7. Total Documents for each program

8. Total Documents Output per program

9. Total Unrecognized Documents per program

(1) The title of the report is either 941 Actual Output Report (IPS10650) or Stand-Alone Sch R Actual Output Report (IPS25020).

(2) The report reflects the entire production for the site for a given time frame.

(3) The report shows the following:

1. Service Center

2. FTP File ID number

3. Run Date and time

4. Page number

5. Program number

6. DLNs and a notation of actual output and number of deleted documents including deleted DLN’s

7. Batch or Form Subtotals

8. Total for All Batches by each program or form type

9. Total for All Batches Output

(1) The title of the report is Workflow Status (IPS0698).

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

(3) This report is used to monitor documents and system capacity throughout each workday.

(1) The title of the report is Inventory Report (IPS03350).

(2) The report reflects inventory for a given time frame reflecting the carry over form volume on the SCRIPS system.

(3) The report shows the following:

1. Initial Inventory

2. Process Date

3. Returns Input

4. Returns Deleted

5. Returns Output

6. Carry Over Inventory

7. End Time

(1) The title of the report is 941 Production Report (IPS10660).

(2) The report reflects the following scanned volumes and year to date output totals.

(3) The report shows the following:

1. Service Center

2. Run Date and clock time

3. Page number

4. Scanned volumes by document code and form type for today, subtotals and totals

5. Output volumes by document code and form type and deletes for year to date along with cumulative, subtotals and totals

6. Status summary for all functions for today/current and year to date cumulative

(1) The title of the report is either 941 Run Balancing Report (IPS10610) or 94x Stand Alone Schedule R Run Balancing Report (IPS25010).

(2) The report reflects the entire production for the site for a given date.

(3) The report shows the following:

1. Service Center

2. Run Date

3. Page number

4. FTP File ID number

5. The file name (i.e., OCR1008 for form 941 and OCR1008S for form 94x Stand Alone Schedule R)

(1) The title of the report is Reimage/Pull Document Report (IPS00812).

(2) The report lists submissions and documents required to pull (or counted as deleted) for a date range.

(3) The report shows the following:

1. Service Center

2. Run Date

3. Page # - Number

4. Block

5. Doc DLN/Seq# - Document DLN Sequence number

6. App - Application FI, OE or DV

7. SEID - Standard Employee Identification

   Note: An SEID of 000000 represents that the SCRIPS system created the action based on programming and or specific responses to questions posed to the workstation operator.

8. Date/Time

9. Reason

Example: Exhibit 3.41.276-12, Pull Document Report

(1) The title of the report is Throughput Statistics Report (IPS06440).

(2) The report reflects processing function productions for a given date range.

(3) The report rows reflect the following process functions: Scandriver, Transport/Sync, OE Crossover, Form Identification, Block Verification, OE Image, OE Paper, Program Validation, Data Validation, QR Summarization, Block Output, Image Archive, Backup Image Archive and Block Purge.

(4) The report shows the following:

1. Service Center

2. From and to date range and clock time

3. Run Date and clock time

4. Page Number

5. Processing Functions

6. Total Blocks

7. Total Documents

8. Process Time

9. Documents Per Hour

(1) The title of the report is Workstation Operator Statistics Program and Function Summary Report (IPS00803).

(2) The report displays the number of documents processed in each function for a given date range.

(3) The report rows reflect the following process functions: 460, 470, 480, 47X, and 48X.

(4) The report shows the following:

1. Service Center

2. From and to date range

3. Run Date and clock time

4. Page Number

5. Function Code

6. Program Number

7. Process Time

8. Total Key Strokes

9. Document Per Hour

10. Summary by Program

(1) The title of the report is 941 FI/DLN Cross Reference Pull Report (IPS10670).

(2) The report lists submissions and documents that require renumbering within each batch of work for a given Output File ID.

(3) The report shows the following:

1. Service Center

2. Run Date and Time

3. Page # - Number

4. Output File ID number

5. Output Date

6. Program Numbers

7. Batch

8. Scan Block number

9. Doc DLN/Seq# - Document DLN Sequence number

10. New Block number

11. New Doc DLN/Seq# - Document DLN Sequence number

12. Total Reassigned DLNs for each individual program

Example: Exhibit 3.41.276-13, 941 DLN Cross Reference Report.