3.11.10. Revenue Receipts

(1) Document Perfection codes and perfects (edits) deposit tickets (DTs) and debit vouchers (DVs) processed through the Automated Data Processing System (ADP) to make these documents readily adaptable to computer processing and to identify and properly dispose of accompanying attachments.

(2) Document Perfection does not mathematically verify or validity check documents being processed. The computer will normally perform those functions if the documents are coded and edited as prescribed in this IRM.

(3) The IRM 3.11.10 is the main source of document perfection (i.e., coding and editing) information for Revenue Receipts documents and or Estimated Tax Payment forms and vouchers.

(4) See IRM 3.11.10.1.7, Related Resources, for a list of manuals or documents which may be used as resources.

(1) Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations:

• IRC 6081 (Extension of time for filing returns)

• IRC 6151 (Time and place for paying tax shown on returns)

• IRC 6302 (Mode or time of collection)

• IRC 6311 (Payment of tax by commercially acceptable means)

(2) Authority for these procedures may be found also in the following items and their corresponding Treasury regulations:

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

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

• Policy Statements which provide authority for the work being done.

  Note: The above list may not be all inclusive of the various updates to the IRC.

(1) This section provides information about who is responsible for the activity(s) provided in this IRM, including employee and management responsibilities.

(2) The Director, Submission Processing Office, monitors operational performance for the Submission Processing (SP) campuses.

(3) The Operations Managers monitor their performances for their operations.

(4) The team manager/lead monitors team performance and ensures their employees have the tools to perform their duties.

(5) The team employees follow and maintain updated IRM procedures in this IRM.

(1) Program Goals: The program goal is to timely review and edit all deposit tickets, debit vouchers, and other documents processed as Revenue Receipts (or Estimated Tax Payment vouchers) received in Code & Edit.

(2) Program Reports: The Monitoring Section under Submission Processing Program Management and or Process Assurance monitors Document Perfection and Code and Edit activity for Revenue Receipts documents (i.e., deposit tickets, debit vouchers) and the Estimated Tax Payments forms processing.

(3) Program Effectiveness: The program goals are measured by the following reviews:

• Embedded Quality Submission Processing (EQSP)

• Balanced Measures

• Managerial Reviews

(4) Annual Review: We review the text and procedures in this manual annually to ensure accuracy and promote consistent tax administration.

(1) The reports for the Control Data Analysis are on the Control-D/Web Access services, which has a login program control. Program criteria about, and documents processed as, Revenue Receipts and related information, are decided by our Accounting and Tax Payments Branch, Accounts Management, and Compliance counterparts.

(1) The following table of terms and or abbreviations are used throughout this IRM Section.Acronyms and Abbreviations

(1) If other websites, job aids, or electronic tools are needed to complete the work, these should be listed. If there are many resources (if they extend beyond a page), consider placing them in an exhibit.

(2) The following manuals or documents may be used as resources:

• IRM 3.8.44, Campus Deposit Activity

• IRM 3.8.45, Manual Deposit

• IRM 3.11.212, Applications for Extension of Time to File

• IRM 2.3, IDRS Terminal Responses

• IRM 2.4, IDRS Terminal Input

• Document 6209, IRS Processing Codes and Information

• Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers

• Document 7071-A, BMF Name Control Job Aid - For Use Outside of the Entity Area

• Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries

(1) Submit IRM deviations in writing following instructions from IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

(1) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(2) Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. For more information on the Taxpayer Bill of Rights, visit https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx.

(3) TAS uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process of referring a case to the Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

(4) Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps can't be taken to resolve the taxpayer's issue the same day.

(5) "Same day" includes cases that can be resolved in 24 hours, as well as cases where steps can be taken within 24 hours to begin resolving the issue. See IRM 13.1.7.4, Same Day Resolution by Operations.

(6) When making a TAS referral, use Form 911, and forward to TAS per your local procedures.

(1) The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals and Large Business and International (LB&I), that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

(2) The SLAs are located at: https://irssource.web.irs.gov/TAS/SitePages/SLA.aspx.

(1) The Taxpayer Advocate Service uses the OAR process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS utilizes Form 12412, Operations Assistance Request, to initiate the OAR process.

(2) EXPEDITE PROCESSING

• TAS may request and identify on the OAR, cases requiring expedite processing. The Operating Division (OD) or Function Liaison will acknowledge receipt via Form 3210, Document Transmittal, secure messaging E-mail, facsimile, or by telephone within one (1) workday of receipt of the OAR.

• The OD/Function Liaison will provide TAS the relief determination within 3 workdays from the OAR acknowledgement date.

(3) Non-Expedite Processing

• If TAS does not request expedite processing, the OD/Function Liaison will acknowledge receipt and provide the name and phone number of the IRS employee assigned to work the case via Form 3210, Document Transmittal, secure messaging E-mail, facsimile, or by telephone within three (3) workdays of receipt of the OAR.

• If necessary, the assigned employee/manager will contact the TAS employee and negotiate the completion date in resolving the OAR actions.

(1) The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

(2) The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

(3) Accelerated IMF – All Individual taxpayers account transactions being processed weekly by IMF (on Thursday) with new cycle definitions and accelerated refund and notice issuance. The new cycles are:

1. Campus Cycle – Thursday – Wednesday

2. Master File Processing – Friday – Thursday

3. Notice Review Saturday – Monday (8+ days)

4. Unpostables – New available Tuesday; Closing Tuesday

   Note: New cycles are not limited to IMF sites. BMF sites will also have the new campus cycles.

(4) IMF transactions posting timeframes are outlined as follows:

1. Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL command codes the second day after campus input. Transactions will be viewable on IDRS command codes the third day after campus input.

2. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to Weekly.

3. Daily and Weekly transactions directed to a Weekly account are expected to post with the weekly processing on Thursday.

   Note: For items b and c, transactions will be viewable using Corporate Files On-Line (CFOL) command codes on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS command codes Monday following the Thursday processing run.

(5) BMF transaction posting timeframes are outlined as follows:

1. Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

2. Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

   Note: With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

(6) IMF cycle posting dates will reflect a format of "YYYYCCDD". "YYYY" will show the year. "CC" will show the posting cycle. For IMF transactions, the following values for "DD" are defined:

1. 01 = Friday

2. 02 = Monday

3. 03 = Tuesday

4. 04 = Wednesday

5. 05 = Thursday

   Note: BMF cycle posting dates on BMFOL will continue to reflect YYYYCC. YYYY will show the year. CC will show the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

(1) The check digits consist of two alpha characters present on an IRS preprinted label or an IRS computer generated notice. (See Figure 3.11.10-2.)

(2) Check Digits are printed to the immediate left or right of the TIN, with the exception of the electronically-generated TDA/Taxpayer Delinquent Account form, where they appear in the general entity area. (See Figure 3.11.10-3.)

1. Underline the check digits if present.

   Exception: Circle out the Check Digits if the taxpayer identification number has been altered. In that case, underline the Name Control.

2. If Check Digits are not present, underline the Name Control using the following general procedures. Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers, or Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area, for the specific Name Control procedures.

   Note: See IRM 3.11.10.9.2, Editing of Form 1040-ES With IRS Label, for Form 1040-ES instructions.

(3) The Name Control consists of no more than four characters and is underlined if no Check Digits are present. (See Figure 3.11.10-4.)

(4) The valid characters for the Name Control are alpha, numeric, ampersand (&), hyphen (-), and blank.

(5) If the document is IMF, or BMF MFT 13, 17, 51, 52, 58, 63, 76, or 78 with a Social Security Number (SSN): (See Figure 3.11.10-5.)

1. The first character of the Name Control must be alphabetic.

2. The remaining characters may be alpha, hyphen, ampersand or blank.

3. The Name Control can have less, but no more than, four characters. Blanks may be present only at the end of the Name Control.

(6) If the document is BMF with an EIN:

1. The first character of the Name Control may be alpha or numeric.

2. The remaining characters may be alpha, numeric, hyphen, ampersand, or blank.

3. The Name Control can have less, but no more than, four characters. Blanks may be present only at the end of the Name Control. (See Figure 3.11.10-6.)

Reminder: BMF MFT 13, 17, 51, 52, 58, 63, 76, or 78 may have an SSN.

(7) If a name is not present or the Name Control can't be decided, check attachments for a valid name/Name Control. If a Name Control can't be decided, edit the document with Action Code 320 (Entity Control).

(1) The TIN consists of nine digits and must be present.

(2) If the TIN is an Employer Identification Number (EIN):

1. It can't be all zeros (0) or all nines (9).

2. The first two digits can't be 07–09, 17–19, 28–29, 49, or 89. (See Figure 3.11.10-7.)

(3) If the TIN is a Social Security Number (SSN), XXX-XX-XXXX format:

1. It can't be all zeros (0), or all nines (9).

2. Valid range for the first three digits is 001–899.

3. If the primary SSN begins with a "9" (in an SSN format) this is an indication of a temporarily assigned identification number:
   i. ITIN - the 4th and 5th digit for an ITIN will range between 50-65, 70-88, 90-92 or 94-99; or
   ii. IRS Number (IRSN) - the 4th and 5th digit for an IRSN will be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 17, 18, 19, 28, 29, 37, 38, 39, 49, 66, or 89, depending on the campus which issued it.

   Note: For more information regarding IRSN, see IRM 3.13.5, Campus Document Services - Individual Master File (IMF) Account Numbers

   .

4. If the BMF MFT is 13, 17, 58, 63, 76, or 78, edit with TIN-Type Indicator "0" following the TIN/SSN.

   Note: MFTs 13, 17 and 76 can have an EIN or SSN.

5. If the TIN is missing or invalid, search the document and attachments for another TIN. If found, edit it in the proper position for transcription.

6. If there is no valid TIN present, edit Action Code 320.

(4) Special to Secondary (or, Spouse’s) Social Security Number (SSN) Only:

1. It can't be all zeros (0), or all nines (9).

2. Valid range for the first three digits is 001–899.

3. The Secondary SSN can't have either 000 or 666 in Positions 1 through 3.

4. The Secondary SSN can't have "00" in Positions 4 through 5.

5. The Secondary SSN can't have "0000" in Positions 6 through 9.

(5) If the TIN is missing or invalid, search the document and attachments for another TIN. If found, edit it in the proper position for transcription.

(6) If there is no valid TIN present, edit Action Code 320 (Entity Control).

(1) The tax period is a four-digit element representing the year and month in which the tax period ended, in most cases.

(2) When it requires editing, it is edited in YYMM format.

(3) It is not necessary to edit a tax period if the document is for the current calendar year. (See Figure 3.11.10-8.)

(4) It is necessary to edit a tax period for all fiscal and prior year documents. (See Figure 3.11.10-9.)

(5) In addition, the following specific topics are discussed in this section.

1. Editing a Calendar Year. See IRM 3.11.10.6.3.1 for more information.

2. Editing a Fiscal Year. See IRM 3.11.10.6.3.2 for more information.

3. Editing a Prior Year. See IRM 3.11.10.6.3.3 for more information.

4. Special Instructions (BMF). See IRM 3.11.10.6.3.4 for more information.

3.11.10.6.3.1 (01-01-2023)

Editing a Calendar Year

(1) If the document is for other than a current calendar year, edit the year and month in YYMM format to the right of the tax year designation in the top center of the form, or in the applicable area. (See Figure 3.11.10-10.)

(2) Unless it is clearly stated, all voucher forms should be considered for the current processing period.

3.11.10.6.3.2 (01-01-2023)

Editing a Fiscal Year

(1) A fiscal year is 12 full months ending in the last day of any month other than December. Edit the month and year in YYMM format on all fiscal year documents.

(2) Form 1041-ES, Estimated Income Tax for Estates and Trusts, payments are made on a quarterly basis for a calendar year. Therefore, do not edit this form for a month ending in 04 (due April 15), 06 (due June 15), or 09 (due September 15), the months these payments are due, unless specifically stated. (See Figure 3.11.10-11.)

3.11.10.6.3.3 (01-01-2023)

Editing a Prior Year

(1) A document is considered a prior year if the tax period ending date falls eight months or more prior to the current date.

(2) Edit the prior year tax period on a document unless it is a pre-ADP tax period which must be processed as Non-Master File (NMF). See (3) below.

(3) Pre-ADP tax periods are:

1. IMF — prior to 196212.

   Exception: For MFT 29 or 55, Pre-ADP tax periods are prior to 197512.

   Exception: There are NO Pre-ADP tax periods for MFT 82 (i.e., first valid period is 201712), and, all Section 965 transactions post to Master File.

2. BMF — prior to 196112.

   Exception:
   MFT 08 — prior to 200412.
   MFT 13 — prior to 198012.
   MFT 14 — prior to 200612.
   MFT 16 — prior to 199412.
   MFT 17 — prior to 200512.
   MFT 40 — prior to 200401.
   MFT 46 — prior to 198412.
   MFT 49 — prior to 200602.
   MFT 74 — prior to 199101.
   MFT 76 — prior to 198412.
   MFT 83 — prior to 201712 (No ANMF Section 965 processing equivalent).
   MFT 84 — prior to 200712.
   MFT 85 — prior to 200902.
   MFT 86 — prior to 200812.

(4) If the tax period is Pre-ADP, edit Action Code 620 on the bottom left margin. (See Figure 3.11.10-12.)

(1) The MFT is a two-digit code which is normally preprinted or manually entered during the preparation of in-house documents. (See Figure 3.11.10-13.)

1. The valid MFT codes for IMF are 29, 30, 31, 35, 55, 65, and 82.

   Note: The MFT 35 and the MFT 65 are the result of the Affordable Care Act (ACA).

   Note: The MFT 82 is the result of the Tax Cuts and Jobs Act of 2017, signed by the President December 22, 2017.

2. The valid MFT codes for BMF are 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 43, 44, 46, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 83, 84, 85, and 86.

   Note: MFT 43 is the result of the Affordable Care Act (ACA).

   Note: The MFT 83 is the result of the Tax Cuts and Jobs Act of 2017, signed by the President December 22, 2017.

(2) The MFT code must be compatible with the TC and the document code (from the DLN). See Exhibit 3.11.10-2, Valid Transaction Codes --- Document Codes Table, for compatible document codes and MFT codes, and Exhibit 3.11.10-3, Valid Transaction Codes (TCs) By MFT, for compatible Transaction Codes (TCs) and MFT codes.

(3) Underline the correct MFT. Do not underline any NMF cross reference MFT codes.

(4) If the MFT code is "05" or "06" there must be a "05" or "06" in the upper right corner of the Form 813, Document Register, date box or in the upper right corner of the Form 3893, Re-Entry Document Control.

(5) MFTs 51 and 52 are valid for tax class 5, doc codes 17, 18, 19, 24, and 87.

(6) If the control document has been renumbered, the MFT must be compatible to the new DLN. See Exhibit 3.11.10-3, Valid Transaction Codes (TCs) By MFT. Edit the proper MFT.

(7) If the MFT code is not present on the control document, enter the MFT from the first document in the block.

(1) A Plan/Report Number consists of three digits and must be present if the MFT is 46, 74, 75, 76, 84, 85, or 86. The Plan/Report Number must be edited near the MFT block. If a Plan/Report number is not present, check attachments. See Figure 3.11.10-14.

(1) The transaction date must always be present on a Revenue Receipt document.

(2) If there is no transaction date stamped or edited on the document, search the document for a postmarked envelope or any other indication of a transaction date. (See Figure 3.11.10-15.)

1. If a valid transaction date is located on an attachment, edit in MMDDYY format onto the document.

2. If a valid transaction date can't be located, edit onto the document in MMDDYY format, the DLN Julian Date. (See Figure 3.11.10-16.) See Exhibit 3.11.10-4, Julian Date Calendar, Perpetual and Leap Year, to decide the Julian Date.

3. If a document has multiple stamped dates, the earliest stamped date is to be used.

(3) For International BMF tax due notice documents (AUSC only)—edit as the transaction date, the stamped received date minus one month, or the notice date, whichever is later.

(1) Most documents have only a single three-digit transaction code (TC). However, the program permits up to three transactions, with their specific codes, to be input simultaneously from the same source document.

(2) The TCs are identified as the primary, secondary, or tertiary (third) TCs.

1. The primary TC is used for all single transactions and can be either a debit or a credit. (See Figure 3.11.10-17.)



2. The secondary TC is usually an adjustment such as penalty or interest. A secondary TC is sometimes used without a secondary transaction amount to signify a status code. (See Figure 3.11.10-18.)



3. The tertiary (third) TC is a payment, adjustment, credit transfer or reversal. (See Figure 3.11.10-19.) A zero amount in the tertiary transaction amount is not valid. The tertiary TC is not valid on the Individual Retirement Account File (IRAF).

(3) Amounts in the primary and tertiary (third) fields must equal the amount listed on the Form 813 in green pencil. The secondary amount should appear on the Form 813 enclosed in brackets beside the debit or credit amount. The total of all secondary TCs should be enclosed in brackets on the total line of the Form 813. If the secondary amount total is not listed on the Form 813, you must edit it. However, do not change the block total for the primary and tertiary (third) amounts, under any circumstances.

(4) The maximum number of transactions which may be coded on a single input document is two (2) credits and one (1) debit. Documents coded with more than two credit transactions and one debit transaction must be rejected from processing. Edit Action Code "360" in the bottom margin of the document, preceded by the letters "AC". Attach Form 4227, Intra-SC Reject or Routing Slip, to the document and notate the presence of more than the number of TCs permitted.

(1) If the block header on the Form 813 Transaction Code Field has TC 840 (Manual Refund), all the documents in the block must have a Primary TC 840, or vice versa. (See Figure 3.11.10-20.)

(2) Transaction Codes (TCs) 400 (Account Transfer-Out), 721 (Dishonored Refund Repayment), 840 (Manual Refund) and 843 (Check Cancellation Reversal) are valid only as Primary TCs.

(3) Only TC 170, 180, 200, 270, 280, 340, 360, 460, 472, 570, 770, and 772 are valid as secondary TCs and may not be used as primary or tertiary TCs.

1. TC 770 (Credit Interest Due Taxpayer) is only valid when the primary TC is 721, 722, 832, or 840.

2. TC 772 (Correction of 770 Processed in Error or Interest Netting) is valid only with primary TC 720 (Refund Repayment).

3. A secondary TC of 280 (Bad Check Penalty) is valid only when the primary TC is 611, 621, 641, 661, 671, 681, 691, or 721.

4. A secondary TC of 340 (Restricted Interest Assessment) is only valid when the primary TC is 670 (Subsequent Payment).

5. A secondary TC of 460 (Extension of Time for Filing) is only valid when the primary TC is 670, the MFT is 51, and the tax period ends in 12.

(4) For MFT 29, Doc Code 45 is not valid with TC 280: Doc Code 48 is not valid with TC 570.

(5) Secondary TC 460 is valid only with primary TC 670 with a Doc Code of 17. The associated transaction amount must always be blank. The Area Office Code can't be 66 or 98, and the transaction date can't be later than 04–22–XX (current year).

(1) Only zero (0) transaction amount is valid for primary TC 400.

(2) Secondary TC 170, 180, 270, 280, 460, 472, 550, 570 and 770 are valid with a zero transaction amount. All other secondary TCs must have a transaction amount other than zero (0).

(3) If a tertiary TC is present, there must be a tertiary transaction amount. Zero is not valid as a tertiary transaction amount.

(1) A Designated Payment Code (DPC) is used with input of TCs 640, 670, 680, 690, 694, and 700. If these TCs are input, the DPC will be coded as follows:

• TC 640 (Advance Payment of Determined Deficiency or Underreporter Proposal), DPC must be 00, 01, 02, 12, 29, 36, 43, or 99.

• TC 670 (Subsequent Payment), DPC must be 00 through 11, 26, 29, 36, 64, 70, 71, 72, 73, 74, 75, or 99.

• TC 680 (Designated Payment of Interest), DPC must be 00, 01, 03, 06, 07, 26, 36, 64, or 99.

• TC 690 (Designated Payment of Penalty), DPC must be 00, 01, 03, 06, 07, 09, 26, 36, 64, or 99.

• TC 694 (Designated Payment of Fees and Collection Costs), DPC must be 00, 01, 03, 06. 07, 36, or 64.

• TC 700 (Credit Applied), DPC must be 00 or 06.

(2) For this program, the valid DPCs are 00 through 24, 26, 29, 31, 33 through 36, 43, 50, 51, 53, 55 through 59, 63, 64, 65, 70, 71, 72, 73, 74, 75, and 99.

(3) DPCs 01 and 02 may only be input when MFT is 01, 03, 09, 11, 12, 16, or 55.

(4) DPC 13 is valid only with MFT 30 for tax periods 199312 through 199411.

(5) DPC 26 may only be input when MFT is 31 and TCs are 670, 680, or 690 and the transaction date is greater than 20100816.

(6) DPC 29 may only be input when MFT is 13 or 55 and TCs are 640 or 670.

(7) DPC 31 may only be input when MFT is 31.

(8) DPC 36 is valid for tax periods 201412 and subsequent and may only be input when MFT is 35 or MFT is 65.

(9) DPC 43 is valid for tax periods 201512 and subsequent and may only be input when MFT is 43.

(10) DPCs 44, 45, 46, and 52 are valid with MFT 55 (IMF) for tax period YYYY01.

(11) DPCs 49, 50 and 51 are valid with MFT 13 (BMF) for tax period YYYY12 and with MFT 55 (IMF) for tax period YYYY01.

(12) DPC 63 is valid for tax periods 202112 and subsequent.

(13) DPC 64 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, 34, 82 and 83.

(14) DPC 65 is valid for tax periods 202112 and subsequent.

(15) DPC 71 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, and 34.

(16) DPC 72 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, and 34.

(17) DPC 73 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, and 34.

(18) DPC 74 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, and 34.

(19) DPC 75 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, and 34.

(20) DPC 76 is valid for tax periods 201712 and subsequent and may be input when MFT is 02, 05, 06, 30, and 34.

(21) The following DPCs are valid for revenue receipt processing:

(1) IMPORTANT: This reference was included pursuant to campus examiners' request for a text description. The edited Split Refund Indicator (SRI) is displayed on the Form 3245(Posting Voucher - Refund Cancellation or Payment) and Form 3809 (Miscellaneous Adjustment Voucher) shown in text Exhibits.

(2) Taxpayers have the option to split their refunds in up to three separate accounts. The Split Refund Indicator (SRI) will appear on revenue receipt transactions originating at the Regional Finance Centers. This information is based upon information submitted by taxpayers on Form 8888, Direct Deposit of Refund to More Than One Account, which must be submitted with the taxpayer’s Form 1040 series return.

(3) Preparers in the proper functional areas (i.e., Deposit Activity, Accounting, Accounts Management, etc.) must edit this indicator in the right margin of the following forms, next to the Primary Credit Amount:

1. Form 3245, Posting Voucher, Refund Cancellation or Repayment (See Exhibit 3.11.10-21).

2. Form 3809, Miscellaneous Adjustment Voucher (See Exhibit 3.11.10-24).

3. Form 12857, Refund Transfer Posting Voucher (See Exhibit 3.11.10-33).

Caution: This indicator must be present when a TC-841 (Cancelled Refund Check Deposited) is present on either of the forms listed above.

(4) The valid codes are provided as follows:

• 0---One refund; no split

• 1---First refund of a multiple split

• 2---Second refund of a multiple split

• 3---Third refund of a multiple split

• 4---Fourth refund of a multiple split

• 5---Fifth refund of a multiple split

• 6---Sixth refund of a multiple split

(5) See Exhibit 3.11.10-21 , Form 3245, Posting Voucher—Refund Cancellation or Repayment, for information showing where to edit the Split Refund Indicator on the Form 3245 (Posting Voucher - Refund Cancellation or Payment). See Exhibit 3.11.10-24, Form 3809, Miscellaneous Adjustment Voucher, for information showing where to edit the Split Refund Indicator on the Form 3809 (Miscellaneous Adjustment Voucher). See Exhibit 3.11.10-33, Form 12857, Refund Transfer Posting Voucher, for information showing where to edit the Split Refund Indicator on the Form 12857, Refund Transfer Posting Voucher.

(1) Since January 2008, all Deposit Tickets (DTs) and Debit Vouchers (DVs) must be assigned a 20-digit Trace ID Number, which is used as a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits.

(2) These numbers are a tool developed by the Custodial Detail Data Base (CDDB) as a means of addressing a material weakness discovered in the Service’s custodial accounting systems by the General Accountability Office (GAO). Trace ID numbers will permit systemic reconciliation of pre-posted to posted payments and pre-posted and posted payments to deposit records.

(3) The CDDB, an enhancement arm to the Financial Management Information System (FMIS), was created to track all individual payments which comprise a DT. The CDDB also balances the individual transactions against the DT totals which have been entered into the Interim Revenue Accounting Control System (IRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

(4) All input payment systems (i.e., EFTPS, Lockbox) automatically assign a 20-digit Trace ID number to each DT.

(5) For Manual DTs, The Trace ID Number is assigned by the Batch, Blocking, and Transmittal System (BBTS). The first 14 digits are the Trace ID Number (for the DT or DV) and the last six digits are the Transaction Sequence Number for the individual payment(s) comprising the DT. The Transaction Sequence Number begins with "000001", and is sequentially assigned to payments within a DT.

(6) Although most Trace ID numbers are assigned through BBTS, it is possible that some remittance documents will have handwritten numbers assigned on various remittance documents submitted for processing by some functions handling smaller volumes of manually processed forms.

(7) Code and Edit examiners will not be required to edit, perfect, or assign trace ID numbers to payments or any payment documents input through the Integrated Submission and Remittance Processing (ISRP) system prior to Transcription entry.

(8) For more information on Trace IDs, refer to instructions in IRM 3.12.10, Revenue Receipts.

(1) Currently, electronically-generated TDA/Taxpayer Delinquent Account forms are issued via IDRS to the campuses, containing BMF filing requirements on TDA/Taxpayer Delinquent Accounts. Primarily these documents represent Field TDA collections deposited by area offices to the credit of the Campus Director.

(2) If the document reflects a transaction code (TC) for the amount entered, accept the codes as shown except as follows:

1. Always enter a red "X" to the left of a TC 160, Failure to File Penalty on IMF and BMF.

   Note: The TC-160 is also referred to as the "Manually Computed Delinquency Penalty" (per Document 6209, IRS Processing Codes and Information).

2. Enter a red "X" to the left of TC 680 (IMF/BMF) Designated Payment of Interest, if present, unless the TC and or transaction amount are underlined by the collection function.

3. Enter a red "X" to the left of TC 270 (IMF/BMF) Failure to Pay Penalty, if present, unless the code and or amount is underlined in red or green per local campus procedures.

   Note: The TC-270 is also referred to as the "Manual Assessment Failure to Pay Tax Penalty" (per Document 6209, IRS Processing Codes and Information).

(3) If the document does not reflect a TC for an amount entered, decide the correct code from the entry on the document as follows:

1. If a penalty amount other than non-underlined Failure to Pay Penalty (IMF/BMF) is shown on the form, enter the correct TC to the immediate left of the related amount and identify it as a secondary code. Use TC 360 (Manual Assessment of Fees and Collection Costs) for a collection cost or a lien fee. Use TC 180 (BMF) for an FTD (Federal Tax Deposit) penalty. This secondary TC is a debit to be assessed.

2. Do not treat a Failure to Pay Penalty as a secondary TC unless it is underlined.

(4) After all amount entries have been coded or "X"ed, add any secondary amount, any "X"ed Failure to Pay, or "X"ed interest amount to the TC 670 amount. Be sure that the total of the TC 670 (Subsequent Payment) and any non "X"ed amount equals the green-edited (Remittance) amount. (See Figure 3.11.10-21 .)

(5) In most cases, the green edited (Remittance) amount should not be altered. Forms 3244, Payment Posting Voucher, with Doc Code 18 are specifically excluded from the above requirements.

(1) When a document or posting voucher with the remittance not green-rockered is discovered in a block of remittance documents, compare the balance due amount on the document with the Form 813, Document Register listing. If the amounts agree, green-rocker the amount on the document. If the amounts do not agree, take no action. The error will be identified during computer processing as block out of balance, and will be corrected by the Blocks Out of Balance (BOB) function.

(1) When a manual refund is issued through IDRS, a Form 3753 (Manual Refund Posting Voucher) is prepared to update the Master File.

(2) These documents are numbered with Doc Code 45. Blocking series 200–299 are used for regular manual refund and 300–399 are used for issuing refunds from Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax. (See Exhibit 3.11.10-26.)

(3) Form 3753, Manual Refund Posting Voucher, is preprinted with primary TC 840 (Manual Refund) and secondary TC 770 (Credit Interest Due Taxpayer).

(4) TC 840 must be underlined in red. It must also be present on the Form 813 which has the block.

(5) If the TC 770 has been deleted ("X"ed or circled) by another function using other than red ink, repeat the editing in red. If the TC 770 has not been previously deleted, underline the transaction code.

(1) These transactions are received on Form 2287, Check/Payment Not Accepted by Bank, from the Accounting Operations. Accept the coding and amounts as entered on the document.

(2) Whenever the tax module has an original electronic payment, EFTPS Payment Indicator should be used.

1. Enter "1" for EFTPS Payment Indicator in the lower right corner of the Form 2287 (or of any revenue receipts document for a payment that was originally processed electronically). Electronic payments can be identified from the original Document Locator Number (DLN) or other information on the source document.

   Note: Currently only FLC (File Location Code) 81 is involved.

   Reminder: EFTPS payments prior to July 1, 2005, may have FLC 71 or FLC 72.

2. See Exhibit 3.11.10-16, Form 2287, Check/Payment Not Accepted by Bank, listing the data (i.e., Name, TIN, MFT, etc.) contained and codes applied on this form (along with the location(s) of this information on the form).

(3) The Electronic Federal Tax Payment System (EFTPS), is the government’s current system for accepting federal tax payments electronically.

1. EFTPS is not limited to accepting only FTD deposits, but can accept all tax payments.

2. EFTPS was certified for operation October 18, 1996, at the Tennessee Computing Center (now Enterprise Computing Center).

(4) IMPORTANT: Cross referenced to this form is the CP 587, Check Not Accepted by Bank (also known as Form 2287(CG), Check Not Accepted by the Bank). The purpose of the form and or the CP notice are to notify a taxpayer that a check or payment was not accepted by the bank (due to insufficient funds or being non-negotiable).

(1) Form 3809, Miscellaneous Adjustment Voucher, may be used to transfer payments from Excess Collection paper file into the Master File. Prepare Form 8758, Excess Collections File Addition, when a credit is located in the Excess Collection File (XSF) on IDRS.

(2) Whenever the tax module has an original electronic payment, EFTPS Payment Indicator should be used. Currently only FLC 81 is involved. Enter 1 for EFTPS Payment Indicator.

• See Exhibit 3.11.10-24 for Form 3809.

• See Exhibit 3.11.10-31 for Form 8758.

(1) Most refund cancellations are processed on a Standard Form (SF) 1098, Schedule of Cancelled or Undeliverable Checks, listing received with one or more Forms 813.

(2) Coding should be done by the Accounting Operations. Be sure that the two-digit return period column has been converted to four numeric digits (YYMM). If this has not been done, follow the directions below:

1. Precede the first digit with a "7", "8", "9", "0" or "1" to develop an acceptable year.

2. Precede the second digit (the month code) with a zero if the month is 1–8. Convert a blank month code to "09", an "A" to "10", a "J" to 11, and an "S" to 12.

(3) The preprinted amount column should be headed with TC 841.

(4) Form 3245, Posting Voucher - Refund Check Cancellation or Repayment, is used to input refund payments and occasionally cancellations. It should be pre-coded.

(1) Code Form 514–B, Credit Transfer Voucher, with TC 400 (Account Transfer Out) near the transfer amount which must be zero. This is used to transfer a zero-balance account.

(1) Normally, these are computer-coded preprinted settlement notices with Doc Code 17. Other acceptable posting documents, including Form 3244A, Payment Posting Voucher-Examination, Form 3244, Payment Posting Voucher, and Form 2287(CG), Check Not Accepted by Bank, require more processing.

(2) The Campus Clearing and Deposit function will route the correspondence items to the correspondence function. However, if there are attachments to posting vouchers which should be routed to correspondence, detach them and take the proper action. (See Figure 3.11.10-22.)

(3) Enter secondary TC 570 (Additional Liability Pending and/or Credit Hold) on Form 2287(CG).

(4) If there is no primary TC present on the document, edit TC 670 (Subsequent Payment) to the immediate left of the green-rockered remittance amount. If the document is Form 3244A, enter a primary TC 640 (Advanced Payment of Determined Deficiency or Underreporter Proposal) if the primary TC is not specified (See Figure 3.11.10-22.)

(5) Code any secondary amount with the correct code unless a code is already present, e.g., TC 360 (for Fees and Collection Costs), TC 180 (for FTD Penalty), TC 270 (for underlined Failure to Pay Penalty), etc.

(1) When TC 892 (IMF), Correction of TC 890 Processed in Error, is present on Form 2424, Account Adjustment Voucher, to transfer credit from an IRAF account to a joint IMF account, a one-digit code must be present in the upper right-hand corner. If it is not, enter a "1" if the Individual Retirement Account (IRA) account is for the primary taxpayer, or a "2" if the IRA account is for the secondary taxpayer. Enter "1" for EFTPS Payment Indicator. (See Exhibit 3.11.10-18 for location of payment indicator.)

(1) Form 1041-ES, Estimated Income Tax for Estates and Trusts, is processed under MFT 05, Doc Codes 17/19, and TC 660 (Estimated Tax Payment).

(2) Under certain conditions, a fiduciary administering trust account may be required to make estimated payments electronically. The transaction record on the electronic payment will have a Doc Code 97, TC 660 and FLC 81.

(1) Form 1040-V, Payment Voucher, is processed under MFT 30, Doc Code 70/76, and TC 610 (Remittance with Return).

(2) The Form 1040-V is used as follows:

1. To send in a payment when a taxpayer has a balance due on Line 37 of Form 1040,U. S. Individual Income Tax Return, OR

2. To send in a payment when a taxpayer has a balance due on Line 37 of Form 1040-NR,U. S. Nonresident Alien Income Tax Return.

3. The voucher will enable us to process the payment more accurately and efficiently.

(3) Taxpayers can make a Form 1040 or Form 1040-NR payment electronically by direct debit or credit card. Paying electronically eliminates the need for the taxpayer to submit a paper Form 1040-V, Payment Voucher.

(1) Form 1040-ES is processed under MFT 30, Document Code 20, and TC 430 (I), Estimated Tax Declaration OR Entity Created by TC 430.

(2) Document Perfection will receive any Form 1040-ES, Estimated Tax For Individuals, which has:

• Correspondence attached;

• A change to the Primary SSN or Name Control; or

• Anything that makes it unacceptable for RPS/ISRP (Remittance Processing System/Integrated Submission and Remittance Processing) processing.

(3) All Forms 1040-C, U.S. Departing Alien Income Tax Return, will be processed as long entity. Form 1040-ES, Estimated Tax For Individuals, are processed according to the type of change that is made to the entity.

(1) Some tax preparers are given permission by the IRS to submit returns on substitute forms and schedules. These substitutes must closely resemble the official forms in format. Above all, they must be acceptable to the transcription function. If the items to be transcribed are not readily recognizable for transcription, consult your supervisor.

(2) If a schedule is not suitable for transcribing, transfer the necessary information to a dummy form.

(1) The tax period is shown at the top of the form.

(2) If the document or payment is for other than a current calendar year, edit the year and month, in YYMM format, to the right of the tax year designation at the top of the form. (See Figure 3.11.10-23.)

(3) Always check the upper left and right area or Line 2 for the tax year ending. (See Figure 3.11.10-24.) This could be the best indication of a fiscal year or a calendar year that is not current. However, some taxpayers enter the quarter ending rather than the current year ending. If the taxpayer has entered the quarter ending that is current, disregard the information and follow the instructions (2) above. (See Figure 3.11.10-25.)

(4) A document is considered a prior year if the tax period is eight (8) months or more prior to the current processing date. For example, until August 31, 2024, a 2023 Form 1040-ES is considered a current year.

(5) If a prior year Form 1040-ES is discovered in the block, edit with Action Code 611 (Remittance Renumber) to have it renumbered as Document Code 17, TC 670.

(1) When editing Form 1040-ES , Estimated Tax for Individuals, with an IRS label there are five types of entity which may be used. The type of entity is decided by the name, address and SSN information supplied by the taxpayer. These five types of entity are as follows:

• Short Entity. See IRM 3.11.10.9.2.1 for more information.

• Partial Entity. See IRM 3.11.10.9.2.2 for more information.

• Exception Entity. See IRM 3.11.10.9.2.3 for more information.

• Intermediate Entity. See IRM 3.11.10.9.2.4 for more information.

• Long Entity. See IRM 3.11.10.9.2.5 for more information.

3.11.10.9.2.1 (01-01-2023)

Short Entity

(1) A Form 1040-ES document is edited as a short entity when it has an IRS label with no changes, or a change only to the secondary SSN. No editing is needed for the Name Control. (See Figure 3.11.10-26.)

(2) Edit the secondary SSN to the proper box on the document. If the taxpayer has written the secondary SSN in the proper place for transcription, underline it. (See Figure 3.11.10-27.)

3.11.10.9.2.3 (01-01-2023)

Exception Entity

(1) A Form 1040-ES document is edited as an exception entity when it has an IRS label with a change to the primary Name Control, but no change to the primary SSN.

(2) Edit an "E" above the primary SSN and a bracket in front of the new Name Control. Underline a second name line if present. (See Figure 3.11.10-28.)

3.11.10.9.2.4 (01-01-2023)

Intermediate Entity

(1) A Form 1040-ES document is edited as an intermediate entity when it has an IRS label with a change only to the street address, city, state, or ZIP Code.

(2) Edit a check mark above the primary SSN. (See Figure 3.11.10-29.)

3.11.10.9.2.5 (01-01-2024)

Long Entity

(1) A Form 1040-ES document is edited as a long entity when it has an IRS label with a change in the primary SSN. (See Figure 3.11.10-30.)

(2) Edit an open bracket before the last name (surname). If a suffix such as Junior is present, edit a closed bracket after the last name. (See Figure 3.11.10-31.)

(3) If the primary taxpayer name is crossed off the label, circle the primary name, SSN, and Check Digits. Edit for long entity using the secondary entity data. (See Figure 3.11.10-32.) If this situation occurs for the secondary taxpayer, delete the secondary name and SSN, and edit for partial entity. (See Figure 3.11.10-33.)

(4) If the taxpayer is adding a spouse to the label and selects the addition is to be used as the primary SSN, circle out the Check Digits and edit for long entity.

(1) When editing the name line of a Form 1040-ES document without an IRS label, edit an open bracket before the taxpayer's last name (surname).

(2) If the voucher is jointly filed and the last names are different, edit brackets around the primary taxpayer's surname. For example, John E. (Holly) & Mary J. Palm. (See Figure 3.11.10-34.)

(3) If the taxpayer's last name is shown first, arrow it to appear last. (See Figure 3.11.10-35.)

(4) Edit the name line to 35 characters by using the initials for middle names, if necessary.

(5) Always underline the second name line (AIL), i.e., c/o name. (See Figure 3.11.10-36.)

(6) If the taxpayer enters an EIN instead of an SSN, edit Action Code 320 (Entity Control) in the bottom margin of the voucher.

(7) If Form 1040-ES is being used for an Estate, Trust or Corporation it must be rejected to be renumbered. Edit Action Code 611 (Remittance Renumber) in the bottom margin of the voucher. (See Figure 3.11.10-37.)

(1) If there is an indication that either the primary taxpayer or spouse died during the current year, i.e., date of death given or "decd" written after the taxpayer's name on a IRS pre-printed label, edit "DECD" after the taxpayer's given name on a joint caption voucher or after the surname on a single caption voucher. Close bracket the last name on a single caption voucher. (See Figure 3.11.10-38.)

(2) Edit any legal representative name if present to the second name line and underline it. (See Figure 3.11.10-39.)

(3) If there is an indication that the primary taxpayer died prior to the current year or is crossed off an IRS pre-printed label by the taxpayer, delete the primary SSN, name, and Check Digits. Edit for long entity and edit the secondary SSN to the primary SSN block.

(4) If there is an indication that the secondary taxpayer died prior to the current year or is crossed off the label, circle out the secondary SSN and name. Edit for partial entity.

(5) If the date of death is not shown, treat the same as a current year death.

(1) SSNs must be 9 numeric digits in an SSN format, XXX-XX-XXXX. The valid ranges for the first 3 digits of the SSN are 001–899.

(2) If the primary SSN begins with a "9" (in an SSN format) this is an indication of a temporarily assigned identification number:

1. ITIN - the 4th and 5th digit for an ITIN will range between 50-65, 70-88, 90-92 or 94-99; or

2. IRS Number (IRSN) - the 4th and 5th digit for an IRSN will be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 17, 18, 19, 28, 29, 37, 38, 39, 49, 66, or 89, depending on the campus which issued it.

   Note: For more information regarding IRSN, see IRM 3.13.5, Campus Document Services - Individual Master File (IMF) Account Numbers

(3) If the primary SSN is invalid or missing, search the document and attachments for another valid SSN, and edit it in the proper position for transcription.

(4) If a valid SSN is not present, request IDRS research using Command Code (CC) NAMEI/NAMES for the name and address on the voucher. If an SSN can't be found through research, edit Action Code 320 (Entity Control) in the bottom margin of the voucher.

(1) If an Air/Army Post Office (APO)/Fleet Post Office (FPO)/Diplomatic Post Office (DPO) address appears on the street address line, circle it and edit the 5-digit zip code into the zip code area.

(2) Form 1040-ES vouchers due in January, with only an address change (street, city, state, ZIP) will be edited as short entity. The address change will be perfected when Form 1040 is filed.

(3) If home address is missing, search attachments and edit if found.

(4) The Postal Service established new address requirements for APO/FPO addresses. If the old address appears (i.e., APO New York, NY 091XX) it must be converted to the new state code abbreviation based on the Zip Code (i.e., the previous example would be converted to APO AE 091XX). "APO" or "FPO" only in the city name.

(5) Foreign Address—If a foreign address is found on a document in any campus other than the Austin Campus, process as short entity.

(6) Austin Campus only—Edit the foreign country in the city and state field with a slash (/) before and after the country, followed by a $.

1. Underline the Address as the AIL.

2. Edit the foreign country with a slash (/) before and after the country followed by a dollar sign ($).

(7) See IRM 3.21.3, Individual Income Tax Returns, for more instructions on editing an AIL, foreign address and country abbreviation.