3.41.267. Affordable Care Act Information Return Processing on Service Center Recognition/Image Processing System

(1) Filers send paper information returns to IRS to fulfill their filing requirement 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 IRS systems for these records during conversion to electronic data records.

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

• Information Reporting on Health Coverage by Insurers IRC 6055

• Information Reporting on Health Coverage by Employers IRC 6056

• Failure to File a Correct Information Return IRC 6721

(2) Policy Statements for Submission Processing located in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

(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 achieve and effectively monitor scheduled goals.

(3) The Operations Manager secures, assigns and provides training to perform the instruction.

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

(5) The employee applies the instruction to the SCRIPS system to convert paper data to an electronic data record.

(1) Program Reports: Management uses these reports to monitor daily (IPS0698 throughout each workday) and weekly status of the program to completeness.

• IPS0083, Workstation Operator Statistics Program and Function Summary Report

• IPS0698, Workflow Status

• IPS01119, Run Balance 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 goals using standard documents per hour reports. Each function must complete inventory 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 ensures quality products conducting and monitoring quality reviews. Managerial or product review in Data Validation function performed each week on every employee and entered in Embedded Quality for Submission Processing System (EQSP). Managerial and product review supplement the quality review process.

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

(1) Management uses unit production cards (UPCs) to measure and record activity in each function of this program.

(2) Management can use local reports to establish information to support daily program control. Local reports never replace the established official reports.

(1) Locate terms and acronyms in this instruction in Exhibit 3.41.267-1, Terms/Acronyms/Definitions.

(1) The following table lists the IRM primary sources of guidance on the processing of paper filed forms under the Affordable Care Act program.

(2) IRMs present on Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html. Specific instructional links available on the IMF Data Conversion Research Portal located at http://serp.enterprise.irs.gov/databases/portals/sp/imf/data-conversion/data-conversion.html.

(3) 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.

(1) The instructions in this section apply only to the form types listed below for tax years 2020 through 2023:

(1) Use program code number 44320 for the processing functions of Affordable Care Act information returns instruction in this IRM.

(2) Limit output files to approximately 200,000 data records of each form type ("B" and "C") to accommodate the receiving systems limitations.

(1) Keystroke Combinations:

• Carets enclose keystroke combinations (e.g., <Enter>).

• A hyphen separates multiple keystroke combinations (e.g., <Ctrl>-M). This means hold down the <Ctrl> key while pressing the M key.

(2) Terms and Acronyms - Exhibit 3.41.267-1, Terms/Acronyms/Definitions, lists terms and the definitions of terms related directly and indirectly to ACA IRP SCRIPS processing.

(3) QUICK START - Each function (Original Entry Image (OE-Image), Data Validation Image (DV-Image)) begins with QUICK START instructions intended to speed access to a UW. For detailed data entry and validation instructions found in the following narrative, see IRM 3.41.267.9, General Correction Procedures, and the tables and transcription sheet exhibits in the back of this 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:

• Exhibit 3.41.267-6, Affordable Care Information Return Transcription Sheets is transcription sheets for use in the OE and DV functions.

• Separate sheets for each form type and page number with screen prompts, description and instruction of each individual data field present on the documents is available.

• These sheets provide most of the information needed to process ACA IRP documents on SCRIPS.

(1) Late filed Form 1094-B, Transmittal of Health Coverage Information Returns, and Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, submissions received from the IRP Sort function with an IRS Received Date stamp require the Delinquent Return Date (IRS received date) and Delinquent Return Indicator information processed.

(2) Delinquent Return Indicator - Located in the "For Official Use Only" area (first box). Do not enter a date if indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) A Delinquent Return Date, (boxes 2 through 7) is not present on the transmittal (Form 1094 (series) return) AND delinquent return code ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is not present, AND it has a valid IRS received date stamp, a delinquent return indicator of "≡ ≡ ≡ ≡" and a valid received date entered in the 2nd, 3rd, 4th, 5th, 6th and 7th "For Official Use Only" boxes. Enter the date in the MMDDYY format from the boxes or the received date stamp. If there is an "≡ ≡ ≡" entered in the field and no delinquent return date or an invalid delinquent return date is present remove the "≡ ≡ ≡".

(1) See scanner operator instruction in IRM 3.41.275, Optical Character Recognition Scanning Operations, Scanner Operations on Service Center Recognition/Image Processing System, for complete scanner operating instructions.

(2) Select manual feed process from the transport console "IRP-ACA" menu to scan hand drop ACA IRP.

(3) Scan submissions (Form 1094 (series) and all associated Form 1095 (series) again one submission at a time.

(4) Press the <F3> key to denote the end of the submission and prompts "Start New Batch, or Q to Quit."

(5) Do not scan batches or boxes of work having many missing or invalid Form IDs on the submissions but return to IRP Sort function for correction. See IRM 3.41.267.4.1, Unprocessable UW Conditions, for instruction on defining invalid Form ID.

(1) No entry is "valid" for use with this program.

(2) Remove any entry present in the screen input if noticed.

(1) Pull and return to the IRP Sort function daily any documents and Units of Work (UWs) SCRIPS cannot resolve listed on the IRP ACA Pull Document/Submission Report. See IRM 3.41.267.12.9, Pull Unit of Work (Submission) Report for information on the report.

(2) Send Integrated Data Retrieval System (IDRS) image requests daily by secure e-mail to the Unit manager of the requesting unit. Use IUUD:IDRS Unit & USR Database located at the following link to retrieve the e-mail addresses: https://iors.web.irs.gov/HomeIUUD.aspx. Use "ESTAB Request" as the subject of the secure e-mail.

(1) Consider the following conditions unprocessable:

• You cannot determine what the taxpayer data is (foreign language, completely illegible).

• You cannot determine the type of return.

• You cannot determine the tax year of the return.

• Invalid tax year on the Form 1094 series.

  Example: SCRIPS does not process tax years equal to the processing year minus five or more.

• You cannot determine the tax year of the submission.

  Example: The tax year on the transmittal and the tax year on all details do not match.

• When the name of the filer/employer on the transmittal document (Form 1094 (series)) has one or more of the first four characters present illegible, is entirely illegible, or missing and is not available from the first detail record.

  Exception: For Form 1094-B, Transmittal of Health Coverage Information Returns, the filer is not available from the first detail record or any of the detail documents.

• The filer altered box titles.

• The submission is missing a transmittal (corresponding Form 1094 series return).

• Form ID is invalid, missing, in the wrong font, or in the wrong location on the submission or part of the submission.

• Units of work (UW) where 50 percent or more of the TINs (social security numbers (SSNs)) show only the last four-digits of the SSNs (appear redacted).

  Example: If the SSN or a part of the SSN present is masked, hidden, represented by asterisk or, incomplete in any way consider it redacted.

• When any character in the filer or employer Taxpayer Identification Number/Employer Identification Number (EIN) on the transmittal is illegible or is missing and not available on the first detail.

  Exception: For Form 1094-B, Transmittal of Health Coverage Information Returns, the filer is not available from the first detail record or any of the detail documents.

• When the EIN on the transmittal is equal to a repeating number or sequential numbers.

  Example: A repeating EIN is 11-1111111, 22-2222222, etc., and a sequential EIN is 12-3456789.

• The submission is a Form 1094-B, Transmittal of Health Coverage Information Returns, with no corresponding Form 1095-B, Health Coverage, records.

• The employer EIN on Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, does not match the employer listed on Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, transmitted and is noticed.

  Caution: This does not apply to the "B" series.

• The submission is a Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, with no corresponding Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, records "and" the corrected box "and" line 19 both do not contain a mark.

(1) Pull unprocessable units-of-work (UW) daily and returned to the IRP Sort unit for taxpayer correspondence or disposition.

(2) A report titled, IRP ACA Pull Document/Submission Report, displays unprocessable UWs. Pull these daily and returned to the IRP Sort unit. See characteristics of the report in IRM 3.41.267.12.8, Pull Unit of Work (Submission) Report.

(3) Tag each condition prior to forwarding to IRP Sort with the reason code given on the pull report for a specific UW to allow the determination of correspondence sent for these unprocessable documents.

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

(2) From the Original Entry (OE) Selection Menu, select the numeric code for Form Identification Selection Menu.

(3) From the Form Identification Selection Menu, select the numeric code for the type of FI needed.

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

(5) If an incorrect option is selected from the Form Identification Selection Menu, press the <Ctrl>-P key combination to set post-to-close and press <F9> to suspend, before entering any data, to return to the Form Identification Selection Menu.

(6) Press the <Ctrl>-P post-to-close key combination to end FI after completing the current UW.

(7) The system returns to the Form 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 document locator number (DLN) to documents it cannot identify. This number assists in locating the UW when researching documents. Once the form type/page is identified, the system assigns a DLN to the document.

(2) Identify the image by entering the proper number or letter selection from the template in the form identification menu selection. The tables below appear on the SCRIPS workstation directly below each other.Form 1094 Series

(3) Press <F9> to suspend the document for the person working suspense to research when you cannot identify the image. If the image is unprocessable, press "X" to remove the document from further processing.

(4) Suspend the document for the supervisor if the image is a form type other than ACA IRP (such as Form 1040 or Form 941) by pressing <F9>. The person working suspense pulls the documents for proper routing before pressing "X" to remove the document from further processing.

(5) If multiple form types exist in a submission, research is needed to determine if the submission requires deleting. Deleting the entire submission is sometimes more efficient, than removing many single documents. Delete submissions by pressing the <Ctrl>-<Shift>-<Delete>, <Ctrl>-<Delete>, or <Ctrl>-<Shift>-<Del> key combination.

(6) Press the <Ctrl>-P post-to-close key combination to set post-to-close to end the session. 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 OE Image Selection Menu.

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

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

• 1 - All IRP ACA OE Image

• 2 - Form 1094-B OE Image

• 3 - Form 1094-C OE Image

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

(6) The first individual document in a UW requiring OE opens. See Exhibit 3.41.267-6, Affordable Care Act Information Return Transcription Sheets.

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

2. The right side of the workstation screen is where the data is input in the specific field window.

(7) If an incorrect option is selected, press the <Ctrl>-P post-to-close key combination and then suspend this UW. Notify your supervisor.

(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> key to release a document and display the next template.

(9) Press the <Ctrl>-P post-to-close key combination to end OE from 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 is 44320 for ACA IRP documents.

2. The DLN field is the DLN of the document displayed.

3. The document field is the relative count of the document.

   Example: If it is the first document in a unit-of-work with 250 documents, the document field shows a count of 1 of 250.

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

   Example: If it is Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, page 1, the Pg field shows 1 of 2 or 1 of 3 depending on the length of the return filed; Form 1094-C page 2 shows as 2 of 2 or 2 of 3 depending on the length of the return filed.

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

(2) In OE from 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).

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

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

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

• 1 - Form 1094-B OE Paper

• 2 - Form 1094-C OE Paper

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

(6) If the wrong program is selected and the first page of the first document is not complete, press the <Esc> key to cancel the entry. You return to the IRP ACA OE Paper Selection Menu.

(1) In OE from Paper, the workstation operators manually enter information into the system and eliminate all transport processing. The operators need the paper IRP ACA units-of-work to perform OE from paper. SCRIPS assigns a DLN for each document entered from paper but does not print them on the documents. As each new IRP ACA document is processed, the system displays the DLN of the document in the DLN field of the Status Line at the bottom right side of the screen.

(2) After selecting the form type from the IRP ACA OE Paper Selection Menu, your first prompt is for the form year, followed by the system reminder window "Enter amounts as DOLLARS ONLY."

(3) A blank Form 1094-X template is displayed for the first document in the block with the Sequence Number field displayed for entry. The first document must begin with sequence number "00."

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

1. The Program field shows 44320 for IRP ACA documents.

2. The DLN field shows the DLN of the current document.

3. The SUB field shows the relative count of submission work.

4. The Status Line shows "IN" when the insert mode is on and "NU" when the numeric mode is on.

(5) Write the DLN assigned by the system in the upper right-hand corner of the paper document (either the Form 1094-X or Form 1095-X as determined at the site location). The system assigned DLN is shown in the DLN field of the Status Line.

(6) After entering Pg. 1 (or 2), your next prompt is "Is a page 2 (or 3) present?" Never enter a page without significant taxpayer data, not considered processable, or is a page not data captured such as the instruction pages or duplicate taxpayer forms.

1. If "Yes," a page 2 (or 3) template is presented.

2. If "No," you see a prompt "Is next document Form 1095-X?"

Response Choice If	Action Then
"Yes"	A Form 1095-X is presented asking for a sequence number. Note: When entering a Form 1095-X, the different DLN in the Status Line is like a 1099 detail document in regular IRP versus the 1096 DLN
"No"	Presentation is the next sequence number prompt for the same document type

(7) After entering all documents press the <Esc> and <F8> keys to end OE from paper or press <Ctrl>-P (post-to-close) while entering, but before releasing the last document in the UW. The system returns you to the IRP ACA OE Paper Selection Menu.

(1) For OE Image, when you release the last document in a UW, this also releases the UW:

1. If <Ctrl>-P is pressed before releasing the UW, the OE Selection Menu opens.

2. If <Ctrl>-P is not pressed, another UW opens.

(1) A specific ACA IRP unit-of-work is selected for OE by following these steps:

1. Select the numeric code for Original Entry (OE) from the Workstation Main Menu. The Workstation Main Menu closes, and the Original Entry (OE) Selection Menu opens. The menus shown on the screen depend on how your supervisor profiled you.

2. Enter the numeric code for OE Select Block from the Original Entry (OE) Selection Menu. The Original Entry (OE) Selection Menu closes, and the Open Block/Unit of Work window opens.

3. Enter the 14-digit DLN from the Form 1094 (series) return from the Open Block/Unit of Work window.

4. Press the <Enter> key. The Open Block/Unit of Work window closes and the selected UW opens. If the block is not available, an error message is displayed indicating the block is not available.

   Example: A message is displayed if you previously worked on the block, or if another operator is currently working on the Block/UW.

5. Enter data using IRM 3.41.267.9, General Correction Procedures, and Exhibit 3.41.267-6, Affordable Care Act Information Return Transcription Sheets, and other instruction in this IRM on the open designated Form 1094 (series) document.

6. Press the <Ctrl>-P post-to-close key combination and then suspend the UW if an incorrect UW is selected for the Open Block/Unit of Work menu then notify your supervisor.

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

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

(3) From the DV Selection Menu, select the numeric code for IRP ACA DV Selection Menu.

(4) Select the numeric code for IRP ACA DV Selection Menu needed. The menus shown on the screen depend on how your supervisor profiled you.

• 1 - All IRP ACA DV

• 2 - Form 1094-B DV

• 3 - Form 1094-C DV

• 4 - All Scanned IRP ACA DV2

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

(6) If an incorrect option is selected from the IRP ACA DV Selection Menu before entering any data, press <Ctrl>-P post-to-close, press <F9> to suspend and return to the DV Selection Menu. Notify supervisor.

(7) After entering the last field on document, if AUTO is off, press the <F6> key to release the document and display the next template.

(8) Press the <Ctrl>-P post-to-close key combination to stop a new block from appearing once the current UW is completed.

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

(1) A specific UW of ACA IRP documents, is selected 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 depend on how your supervisor profiled you.

   Example: This option does not display on the menu if it is not in your profile.

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

3. Enter the 14-digit DLN from Form 1094 (series) document.

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

5. The first document needing correction opens.

6. Enter data using Exhibit 3.41.267-6, Affordable Care Act Information Return Transcription Sheets, and other exhibits, as needed, in this IRM.

7. A suspended UW in DV requires the operator to restore the "AUTO ON" mode.

   Reminder: If after entering the DLN, the screen goes white for a second and then returns to the menu, the block is technically worked. The system ran through all the system checks resulting in no errors.

8. If an incorrect UW is selected from the Open Block/Unit of Work menu, press the <Ctrl>-P post-to-close key combination and suspend the UW. Notify your supervisor.

(2) Use menu option IRP ACA DV2 Select Block to correct blocks exceeding threshold checks previously entered.

(1) Name and Address Block Reader is referred to as NABR. NABR is used to improve the accuracy of addresses captured by the scanner from IRP documents. The NABR accomplishes this improvement by comparing the address captured by the scanner with a database of addresses used by the United States Postal Service. SCRIPS uses NABR to run addresses through a Postal Database.

(2) When validating a NABR change, ensure the system read the correct ZIP Code. Correct the data to match the image if the city and state do not match the image and a correct ZIP Code is not present in the data field.

(3) The system prompts an operator to "Please verify" the following conditions:

• State is determined by the system from the city present

• State is determined from the ZIP Code present

• City is updated by the system to a phonetic match

• City is determined from ZIP Code

• Acceptable city name used

(1) Enter the information as shown on the document, in the provided name line or the first, middle initial, and last name/full name except as instructed below:

1. If the filer has submitted the same name twice on a form, enter it only once.

2. Space for a period.

3. Never enter two consecutive spaces.

4. If during sight verification a correction is made, or if in OE, enter the first name first and last name last.

5. Space within a true last name where shown.

6. Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

7. Omit slash (/) if shown in name line. Space for a slash.

8. Enter a hyphen (-) where shown. Do not space before or after the hyphen.

9. Enter numerics present in the name line.

10. Enter ampersand "&" when present in the Form 1094 series name line or the Form 1095 series last name/full name line.

11. Data normally entered on Name line 2, such as; doing business as (DBA), in care of (C/O) or %, or also known as (AKA) is entered/placed behind the business name if a correction requires your intervention.

    Note: Do not enter %, DBA or AKA. If scanner reads DBA or TA (Trust Agreement) correctly and no other correction is needed, leave as is.

12. Omit the designation only such as Trust Agreement (TA), DBA, AKA, Owner, Proprietor when entering data.

    Note: Do not enter DBA or TA. If scanner reads DBA or TA correctly and no other correction is needed, leave as is.
    Do not enter the designations or data for: Formerly known as (FKA), formerly DBA or any data after these designations.

(2) Separate the name entered on the form to the first name, middle initial, and last name fields if able to determine the data when the filer does not place the names in the proper fields. Official forms have specific areas for first name, middle initial, and last name. If you cannot determine place the entire name present in the last name field.

(3) Do not enter "No Middle Initial" (NMI), "No Middle Name" (NMN), or "No Last Name."

(4) Always enter suffixes Jr., Sr., or Minor after the last name in the last name field. Omit suffixes such as MD, TP, and SP.

(5) If only a single name appears consider it the last name and enter it in the last name field.

(1) Enter the information exactly as shown on the document except as instructed below or when the NABR has perfected the address. See IRM 3.41.267.9.1, Name and Address Block Reader (NABR):

1. Do not enter periods in the address field. However, acceptable punctuation such as slash (/) and hyphen (-) may be entered. If a period is present between two numbers enter a space for the period.

2. If an ampersand (&) is present in the street address enter as AND.

3. If an apostrophe (‘) is present omit the apostrophe and do not leave a space for the apostrophe.

4. If perfecting only part of the address, such as the state or ZIP Code do not go back to the street address to abbreviate or correct characters if the scanner picked up the street address as present on the document.

   Exception: If the name of the street is a direction, the direction is spelled out. Do not abbreviate street names.

   Example: 123 North Street is entered as 123 NORTH ST.

5. If a document has a street address and a PO Box, enter both on the address line with the PO Box or (*) entered first. If the combination is too long, enter only the PO Box. Also, use abbreviations as necessary to limit this entry to 35 positions. Enter as much of the street address with abbreviations as possible.

6. When two street addresses with the same city and ZIP appear, enter the first street address. If two addresses appear, including a PO Box and an address, with different city and ZIP Code, enter the first in the address, city, state and ZIP Code fields.

7. Omit "No, No., Num, #, or Number" if it appears as a prefix to a house, apartment, Route, or PO Box number.

8. If North, South, East or West is shown as part of the city name, use the standard abbreviation (such as N=North, S=South, etc.). NEVER use a Major City Code and the standard abbreviation together.

   Example: West Miami enter as W MIAMI, not W MF.

9. If the city has numerics, enter as alphas.

   Example: 29 Palms enter as TWENTY NINE PALMS.

10. Abbreviate only the last designation present if multiple street designations appear.

    Example: 1234 Circle Road Drive is entered as: 1234 CIRCLE ROAD DR

11. If correcting or transcribing an address field add ST, ND, RD or TH to a numbered street when there is a street designation such as Road or Street.

    Note: 102 S. 38 Road is entered as 102 S 38TH RD

12. If the street address is not determined or is blank, enter "Z" in the Address field. If the city is not determined or is blank, enter "ZZZ" in the City field and leave the State and ZIP Code fields blank.

13. Enter standard abbreviations for states and territories as shown in Exhibit 3.41.267-2, States, State Codes, and Zone Improvement Plan (ZIP) Codes Sorted by State, and Exhibit 3.41.267-3, States, State Codes, and Zone Improvement Plan (ZIP) Codes Sorted by ZIP Code.

14. If there is no state, but a ZIP Code is present, enter the ZIP Code as shown and press <Enter>. This generates the state code for this ZIP Code in the prompt area. Follow the screen prompt to accept this code or to enter a different code.

15. If there is no ZIP Code (or the ZIP Code is less than or more than five digits) but a state is present, press the <Enter> key in the ZIP Code field. The system generates the default ZIP Code for this state.

    Note: DO NOT generate the default ZIP Code without first entering the ZIP Code "if" present on the form.

16. If the system finds the ZIP Code entered and present on the form does not match the state code present, the system asks, "Is this a foreign address?" If the answer is "Yes" the system continues by presenting fields for a foreign address entry, Province (17 characters), Foreign postal code (35 characters). If the answer is "No" the system corrects the ZIP Code upon pressing <Enter>.

    Note: DO NOT generate the default ZIP Code without first entering the ZIP Code present on the form.

17. Enter foreign street addresses in the street Address field, foreign city in the City field, foreign province in the State/Province field, and country and foreign postal code in the ZIP/Foreign Postal Code field. Use abbreviations as necessary to limit this entry to 35 positions.

18. Enter 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.

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

20. If the ZIP Code is out of range on APO, DPO or FPO addresses, enter 34001 for Miami, 09001 for New York and 96201 for San Francisco or Seattle.

21. When APO, DPO or FPO is put in the City field, the state code field must correspond with the tables below.

(1) Each transmittal Form 1094 (series) return must have a complete nine-digit (numeric) employer identification number (EIN) present as a processable UW.

(2) If the EIN is a single repeating digit such as 111111111, 222222222, etc., or sequential 123456789 then the submission is considered unprocessable.

(3) If no EIN is present and an SSN format is present suspend the UW. The format for EIN is NN-NNNNNNN and the format for SSN is NNN-NN-NNNN.

(4) If the TIN/EIN is missing, illegible, or has more than or less than nine-digits on Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and it is found on the first detail document or determined enter the EIN from the first detail document (Line 8) in the field.

(5) If the complete EIN for a transmittal is not found on the return submission delete the UW by placing nine zeros (000000000) in the EIN field.

(1) Money fields consist of dollars only.

(2) Enter money amounts as follows:

1. If a dollar amount is present and no cents, enter dollar amount.

2. If a dollars and cents amount is present, enter the dollars only.

   Note: Do not round the dollars up or down based on cents if present.

3. If a dollar amount is present and it is followed by a line, dash or hyphen, enter the dollar amount.

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

5. If a dollar amount of 0 or 00 is present enter a single 0.

6. If money amount is a negative zero (e.g., -00, -0.00. -00.00, etc.), remove it. Press <F3> to clear the field, and then press the space bar then <Enter>.

(3) Do not enter negative amounts (identified with a minus (-) before the amount or the amount is within brackets).

(4) If two or more money amounts appear on the same line, press <F3> to clear the field and then enter the first dollar amount present.

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

(6) 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 the space bar then <Enter>.

(7) If a code or other non-monetary entry is present in a monetary field press <F3> to clear the field, then press the space bar followed by <Enter>.

(1) To delete a filer's entire submission (or UW, or transmittal), enter nine zeros in the EIN (Line 2) or "00" in the tax year of the Form 1094 (series) return.

(2) Pull and send the deleted Form 1094 (series) and all the associated detail documents back to the IRP Sort function. Deleting a submission is usually a procedure used by a manager or work leader.

(3) Always delete a submission if:

• The detail document Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, line 7 and 8, Applicable Large Employer Member (Employer), does not match the employer present on Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns.

• The filer changed box titles.

• The tax year is not clear.

• The tax year of the transmittal and all the detail documents do not match.

• The tax year is invalid including future tax years.

• The incorrect detail document type is selected during "FI."

• The Form 1094 (series) return is missing either the name (Line 1) or EIN (Line 2) of the filer or employer.

  Exception: On Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, if Line 1-2 is blank and Line 9-10 is not blank, SCRIPS moves the Line 9-10 entity data to Line 1-2 entity data systemically after operator verification of the data fields.

• The Form 1094 (series) return first four characters of the filer or employer name is illegible and is not retrievable within the submission.

(1) A supporting detail document is a Form 1095 (series) only.

(2) Void an individual detail Form 1095 (series) document if:

• The void box on the top of the form is marked.

• The form is crossed out or the word VOID is written over or across it.

  Note: The void box marked by the filer or employer makes all data on the form invalid.

• The void box and corrected box both appear checked.

• The only data on the document (detail) present is the Part I entity data AND the detail is not marked corrected (the CORRECTED box is not marked).

• The form is a summary record in the submission.

  Example: The form is marked by the filer as a "summary, total, or subtotal" form.

• The form is blank.

• Detail documents (Form 1095 series) presented consecutively with the same responsible individual or employee and the same covered individuals duplicated, enter one document and VOID the duplicate(s).

• The printed physical form is missing data due to improper printing of the form by the taxpayer.

• One or two Form 1095-C documents have a different employer than the rest of the documents.

• You can determine several Form 1095-C documents do not belong in the submission.

(3) DO NOT void a document (detail) if the system misread and placed an "X" in either the void or corrected boxes when one is not present on the document.

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

(2) From the Data Validation (DV) Selection Menu, select IRP ACA Form 1094 Image Only.

(3) A Form 1094 Image Only block opens with up to 100 records/returns.

(4) If an image is not recognized by the scanner, a window opens allowing you to identify the image and page of each image of Form 1094-B, Transmittal of Health Coverage Information Returns, or Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns. You can remove a single image or entire block from further processing. The window offers the options below:DV Image Only Selection

1. If the image is not either form type/page number, then press <F12> to remove the document from further processing.

2. Press <Ctrl>-<Shift>-<Delete> or <Ctrl>-<Shift>-<Del> key combination to remove the entire block.

3. If the image is identified as a Form 1094 series form type page 1 then the DLN is entered. If the document is removed or not a page 1, a DLN is not assigned or entered.

(5) If the record/return is the same block number, only the two-digit sequence number is entered. If the block number changes, then enter the 14-digit DLN.

(6) Whenever a 14-digit DLN is entered, the DLN is validated by requiring you to enter it twice. Each component of the DLN (i.e., the File Location Code, Tax Class, Document (Doc) Code, Julian Date, Blocking Series, Sequence Number and Year Digit) undergoes validation. Any invalid component generates an error message explaining the error.

(1) The title of the report is IRP ACA DLN Output Report (IPS01118).

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

(3) The report has 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 IRP ACA Assigned DLN Report (IPS03339).

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

(3) The report has 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 IRP ACA Cumulative DLN Assignment Report (IPS11110).

(2) The report reflects the total number of DLN assignments by form type and form page time frame.

(3) The report has the following:

1. Doc Code - Document Code
   Four-digits, digit one and two is the document code
   Digits three and four represent the page number

2. Form
   Form number followed by page number (P1, P2, P3, etc.)

3. Volume

4. Total

5. End Time

(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 has 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 IRP ACA Override Report (IPS11100).

(2) The report reflects the total count of override keystrokes for a given time frame.

(3) The report has the following:

1. Function Code

2. Doc Code - Document Code
   two-digit number

3. Field Number

4. Field Description

5. Override Count

6. End Time

(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 SCRIPS.

(3) The report has 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 IRP ACA Production Report (IPS11120).

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

(3) The report has 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

(4) This report records ACA IRP production though the processing year and, as possible, daily activity and aids in validating production volume. Use this report for analyzing production reports for accuracy.

(5) Site staff generates the IRP ACA Production Report late Friday or early Monday weekly and e-mails it by close of business Monday (or first workday of the work week) to National Office at *IT SCRIPS PO every week.

(1) The title of the report is IRP ACA Run Balancing Report (IPS01119).

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

(3) The report has the following:

1. Service Center

2. Run Date

3. Page number

4. FTP File ID number

5. The file name (i.e., OCR1010B for forms in the B series and OCR1010C for forms in the C series)

(1) The title of the report is IRP ACA Pull Document/Submission Report (IPS00812).

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

(3) The report has the following:

1. Service Center

2. Run Date and clock time

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 the SCRIPS system and creates the action based on programming and or specific responses to questions posed to the clerk.

8. Date/Time

9. Reason

(4) The reason is one of the following pull document report codes:

(5) Physically pull only documents on the Pull Document Report for correspondence, Re-imaging or routing to some other function for action. Do not physically pull the following:

• Blank pages

• Instruction pages

• Duplicate pages deleted by clerks

• Extraneous pages sent by the filer when the UW is sent to output successfully

(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 has 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 Function

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) Process function listed on the report rows: 460, 470, 480, 47X, and 48X.

(4) The report has 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. Number of Documents

8. Process Time

9. Total Keystrokes

10. Keystrokes Per Hour

11. Documents Per Hour

12. Summary by Programs

(1) An output verification process ran on all UWs prior to output systemically suspends any UW with invalid conditions in the UW, after DV.

(2) Report UWs with invalid conditions appearing on the Block Status Monitoring window (IPS0697) to System Administrators (SA) for researched by the contractor.

(3) A separate ticket is opened for each unique eleven or fourteen-digit DLN present on the report.

(4) The reason is one of the following pull document report codes: