3.24.10. Revenue Receipts

(1)

SC Block Control

ABC

auto

This screen displays the ABC entered in the EOP Dialog box, as described in IRM 3.24.37.2.5, EOP Dialog Box - Access Block. It cannot be changed.

(2)

Block DLN

DLN Document Locator Number

<ENTER>

Enter the first 11 digits as shown:

1. Form 813 — from the "Block DLN" box.

2. Form 3893 — from box 2.

3. The KV EOP will verify the DLN from the first document of the block.

(3)

Batch Number

BATCH

<ENTER>

Enter the batch number as follows:

1. Form 813 — from the Batch Control Number box.

2. Form 3893 — from box 3.

3. If not present, secure the number from the batch transmittal sheet.

(4)

Document Count

COUNT

<ENTER>

Enter the document count as follows:

1. Form 813 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

2. Form 3893 — from box 4.

(5)

Prejournalized Credit Amount

CR

<ENTER>

Enter the unbracketed amount:

1. Form 813 — labeled "CR" or "Credit".

2. Form 3893 — box 5.

3. If neither "CR" or "DR" is labeled, enter as "CR". If both are present and neither is bracketed, return for editing.

(6)

Prejournalized Debit Amount

DB

<ENTER>

Enter the unbracketed amount:

1. Form813 — labeled "DR" or "Debit".

2. Form 3893 — box 6.

3. Form 1040-ES, Form 1040-C, Form 3244 (Doc Code 20), and Form 1041-ES press the <ENTER> key always.

(7)

Transaction Code

TRCODE

<ENTER>

For Miscellaneous payments enter the three-digit code as follows:

1. Form 813under caption "Trans Code".

2. Form 3893 from box 7.

3. If TC other than 840 Do NOT enter.

(8)

Transaction Date

TRDATE

<ENTER>

For Form 1040-ES, Form 1040-C, and Form 3244 (Doc Code 20), enter the 6-digit date in MMDDYY format as follows:

1. Form 813 - stamped, edited, or the cash register date.

2. Form 3893 - from box 8.

3. A date MUST be present. If date not present, refer the block to your supervisor.

(9)

MFT Code

MFT

<ENTER>

Enter the two-digit code as follows:

1. Form 813 — from the "Date" box.

2. Form 3893 — from box 9.

3. Valid MFTs:
     1. BMF — 05, 06, 15.
     2. IRA — (with TC 0) 29.
   3. If MFT is other than listed above, Press the <ENTER> key only.

4. For Form 1041-ES enter "05".

5. For Form 1040-ES, Form 1040-C, and Form 3244 (Doc Code 20) press the <ENTER> key always.

(10)

Secondary Amount

SECAMT

<ENTER>

Enter the bracketed amount as follows:

1. Form 813 labeled "CR" or "Credit" or "DR" or Debit or in the "Total" box.

2. Form 3893 — from box 10.

3. For Form 1040-ES, Form 1040-C, Form 3244(Doc Code 20), and Form 1041-ES always press the <ENTER> key.

(11)

Source Code

SOURCE

<ENTER>

If the control document is a Form 3893, enter from box 11 as follows:

1. R = "Reprocessables" box checked.

2. N = "Reinput of Unpostable" box checked.

3. 4 = "SC Reinput" box checked.

4. None of the boxes checked, consult your supervisor who will determine if a source code is required.

(12)

Year Digit

YEAR

<ENTER>

If the control document is a Form 3893, enter the digit from the box 12 (current or otherwise).

• This is a MUST ENTER field if the source code is "R", "N", or "4".

(13)

Period Code

PRIOR YEAR

<ENTER>

No entry.

(14)

RPS Indicator

RPS

<ENTER>

Enter "S" if:

1. Form 813 and Form 1332 — "RPS" is edited or stamped in the upper center margin or "RRPS" is in the header of Form 1332.

2. Form 3893 — box 13 is checked.

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry is required.

(2)

Serial Number

SER#

<ENTER>

Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number generates by the system see IRM 3.24.37.4.5, Sequential Document Entry, verify that it matches the document being entered.

(3)

Check Digit

CD

<ENTER>

Enter the CD, if present.

1. If not present, press the <ENTER> key.

2. See narrative portion of this IRM for procedures.

3. On computer-generated forms the alpha CDs appear as follows:

   1. Form 3967 — 2 spaces to the left of and on line with the Account Number.

   2. Letter RSC 313 — 1 space to the right of and on line with the Account Number.

   3. All other computer-generated forms — 2 spaces above the first character of the first name line.

4. Non-computer-generated forms — edited or underlined.

5. Return Payment Voucher, CP 01 — see narrative portion of IRM.

(3a)

Name Control

NC

<ENTER>

If the CD is not present, enter the NC.

1. Form 9282enter from box 2.

2. Return Payment Voucher, CP 01see narrative portion of IRM.

3. See narrative portion of this IRM for procedures.

(4)

E.I. or S.S. Number

TIN

<ENTER>

Enter the TIN as follows:

1. Form 3552 to the right of the arrow.

2. Form 9282 — from box 1.

3. Other forms — "E.I.", "S.S.", "Account No.", or "Identifying No." area or as identified in the entity portion of the form.

4. If the document is a computer-generated form reflecting CDs, the number will also appear to the immediate right of the CDs.

5. Return Payment Voucher — see narrative portion of IRM.

6. See standard rules in IRM 3.24.37, General Instructions.

7. For the error message CD ERROR, see the narrative portion of this IRM.

(5)

TIN Prefix

ANP

<ENTER>

If the BMF MFT is 13, 17, 58, 63, 76, or 78 and an SSN is shown as the TIN, enter the zero (0) for the Account Number Prefix.

(6)

Tax Period

TAXPR

<ENTER>

Enter the four-digit Return Period in YYMM format from the box labeled:

1. For IRS Use Only, Return Period, Tax Period, Period Ended, Period Ending Date, Year Ending, Taxable Year, Year Ended, Tax Period Ended, Period, or Date of Death or Date of Transfer.

2. On computer-generated forms reflecting CDs — the Return Period also appears on the line with the CDs to the immediate right of the Account Number.

3. Form C137 — underlined in the body of the letter next to "Period Date".

4. Form 4839, Form 4840 — next to "Tax Period Ended".

5. Form 9282 — from box 3.

6. Return Payment Voucher, CP 01 — see narrative portion of IRM.

7. For MFT 35, first valid tax period is 201412.

8. See IRM 3.24.37, General Instructions for special instructions.

9. For MFT 82 and MFT 83, the first valid tax period is 201712.

(7)

Received Date

DATE

<ENTER>

Enter the date in MMDDYY format as shown stamped on the form or as a cash register date at the top of the form. The transaction date is usually entered as follows:

1. Form 3244, Form 3244-A; enter the date from the "Transaction Date" box. If not present, enter the stamped date.

2. Form 3731 (Pt. 3), Form 3244 — enter the Transaction Date.

3. Form 2287CG - enter the "received" stamp date. DO NOT enter the "received or Due Date" box entry.

4. Form 809, Form 4907 — enter from the "Date" box or the "Rec'd Date" box. If not present, enter the received date stamped or edited on the face of the return.

5. Accelerated BOB Blocks or Deletion/Reinput Blocks — enter the date from the first document of the block if not present.

6. Other forms — date as stamped or edited.

7. See IRM 3.24.37, General Instructions, for special instructions.

(8)

MFT Code

MFT

<ENTER>

This is a MUST ENTER field for Program 15501.
Enter the two-digit code from the MFT Code box or:

1. Printed to the right of the Account Number on computer-generated documents.

2. Written and underlined in the upper right portion of the Name and Address area.

3. Form 4839 and Form 4840 — the upper right portion of the Name and Address area.

4. If MFT is "30" or not present, press the <ENTER> key only.

5. Form 9282 — press the <ENTER> key only.

6. If only 1 digit, enter as shown. The system will generate the preceding zero.

7. IMF — MFT "55" requires entry if present.

8. Return Payment Voucher, CP 01 see narrative portion of this IRM.

(9)

Report/Plan Number

RPT#

<ENTER>

Enter the three-digit number edited in or near the MFT code. This is a MUST ENTER field if the MFT code is 46, 74, 76, 85, or 86

(10)

Primary T/C

CODE1

<ENTER>

Enter the first three-digit code. Enter the TC amount stamped or written before or after amount as follows:

1. Form 3244 and Form 3244-A as shown to the right of the amount entered in the credit (right) columns.

2. Form TY–18, Form 3552, Form 4779,Form 1040-ES,Form 9282,FTDs — Transaction Code is always "670".

3. Form C137 as shown above the amount on the first line in the body of the letter.

4. RPS Form 813 with a "680" — enter "670" always.

5. Letter 313 enter "690" always.

6. Computer-generated — the TC will follow the Return Period.

7. If TC is not present with an amount, press the <ENTER> key only. If partially present, enter digits shown followed by periods.

8. Form 809 — left of "Assessed Amount" or left of "Accrued Interest" if no "Assessed Amount" is shown. If amount and interest are edited with an "X", enter "670" if written by "Total Amount Received".

9. Return Payment Voucher, CP 01 -see narrative portion of IRM.

(11)

Primary Amount

AMT1

<ENTER>

Enter the green penciled or underlined transaction amount as follows:

1. Form 3244 and Form 3244–A — entered in the credit (right) columns.

2. Form C137— the amount on the first line in the body of the letter.

3. Form 809 — if "Assessed Amount" or "Accrued Interest" are edited with an "X", enter Total Amount Received.

4. Other forms — enter the amount on the line with the Primary TC or the green underlined amount.

5. If the amount is not present, press the <ENTER> key only.

(12)

2nd T/C

CODE2

<ENTER>

Enter the underlined, stamped, or written three-digit transaction as follows:

1. Form 3244, Form 3244-A — to the right of the amount entered in the debit columns.

2. Letter 313 — the code "180" or "570", if present.

3. Form TY–18, Form 3552, Form 4779, Form 4671 — the code "570", if present, as the last three characters in the "IRS Use Only" box.

(13)

2nd Amount

AMT2

<ENTER>

Enter the transaction amount shown with the transaction code as follows:

1. Letter 313 — if TC "180" is underlined, enter the amount which is underlined.

2. If the Transaction Code is "472" or "570", press the <ENTER> key only.

3. If Transaction Code is shown without an amount, press the <ENTER> key only.

(14)

3rd T/C

CODE3

<ENTER>

Enter the three-digit code transaction code as follows:

1. Form 3244, Form 3244-A, Form 3967 — The Transaction Code for the second Credit Amount shown (right columns).

2. Form 3446 — the second edited entry.

3. Form 809 in the "Accrued Interest" box unless previously entered as the primary code.

4. If Transaction Code is not present with an amount, press the <ENTER> key only. If partially present, enter digits shown followed by periods.

(15)

3rd Amount

AMT3

<ENTER>

Enter the Transaction Amount associated with the Transaction Code. If Transaction is shown without an amount, press the <ENTER> key only.

(16)

Responsibility Unit Code

RU

<ENTER>

Press the <ENTER> key always.

(17)

Spouse Indicator

S IND

<ENTER>

Press the <ENTER> key always.

(18)

ERS Action Code

ACTCD

<ENTER>

Enter the edited digits in the bottom margin.

(19)

By-Pass Indicator

BI

<ENTER>

Press the <ENTER> key always.

(20)

Multiple/Split Indicator

M/S

<ENTER>

Enter the "M" or "S" stamped or edited in the upper left margin.

(21)

Designated Payment Indicator

DPI

<ENTER>

Enter the Code as follows:

1. Form 668-A, Form 668-W, Form 8519 — edited near the Transaction Code.

2. Form 3244, Form 4907 — from the box to the right of or circled below the preprinted "670".

3. CP 01 — enter "13" always.

4. DPC 36 is valid for tax period 201412 and subsequent years and is used only with MFT 35 and MFT 65.

5. DPC 43 is valid for tax period 201512 and subsequent years and is used only with MFT 43.

6. DPC 64 is valid for 02, 05, 06, 30, 34, and is a representation of a 965 Section Payment.

   Note: Do not use Enforcement codes with MFT 35 and MFT 65.

   Examples of Enforcement Codes not valid with MFT 35 and MFT 65: DPCs 05-07, 16, 18-23, 30, 32, and 43.

7. For MFT 82 and MFT 83, valid DPC is 64.

8. Bipartisan Budget Act of 2015 payments use DPCs 70 - 75. BBA Letter 6547 use DPC 76.

(22)

Refund By-Pass Indicator (TC 840)

REFBYP

<ENTER>

Press the <ENTER> key always

(23)

Trace ID Number

TRACE

ENTER
★★★★★★

This is a MUST ENTER field for the first document, otherwise the prompt will not display. Enter the fourteen-digit trace ID Number. For more information on trace ID number see instruction in IRM 3.24.10.2.7, Trace ID Number.

(24)

Transaction Sequence Number

SEQ#

ENTER
★★★★★★

This is a MUST ENTER field always. For more information on sequence number see instructions in IRM 3.24.10.2.8, Transaction Sequence Number.

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry is required.

(2)

Serial Number

SER#

<ENTER>

Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the system generates the serial number (see IRM 3.24.37.4.5) Sequential Document Entry, verify that it matches the input document.

(3)

Check Digit

CD

<ENTER>

Enter the CD, if present.

1. If not present, press the <ENTER> key.

2. See narrative portion of this IRM for procedures.

3. If the document is a computer-generated form the CDs appear as follows:

   • Form 4907 — above the First Name Line.

   • Form 5147 — to the right of "NC".

   • All other computer-generated forms — two spaces to the left of EIN or SSN.

4. Non-computer-generated forms — edited or underlined if available.

(4)

Name Control

NC

<ENTER>

If the CD is not present, enter the NC. See the narrative portion of this IRM for procedures.
Form 8758 — edited or underlined in box 12.

(5)

TIN

TIN

<ENTER>

Enter the TIN as follows:

1. Form 809(Pt. 1), Form TY–54 (Pt. 1) — in the "Identifying No." box.

2. Form 2158 — edited or underlined. (Usually in taxpayer's name and address area.)

3. Form 3244 — in the "SSN/EIN" box.

4. Form 3809 — in the "MF/NMF Account No." box.

5. Form 4907 — in the "Taxpayer's Identifying No." box.

6. Form 5147 — to the right of "TIN".

7. Form 8758 — box 17.

8. See standard rules in IRM 3.24.37, General Instructions.

9. For the error message CD ERROR, see the narrative portion of this IRM.

(6)

Account Number Prefix

ANP

<ENTER>

Enter the Account Number Prefix for MFT 13, 63, 76, or 78 only, as follows:

1. Enter a zero (0), for generated computer forms if an asterisk (*) follows MFT 13, 63, 76, or 78.

2. Enter the edited "0" following the TIN on all other forms, if present. Do not enter the hyphen.

(7)

Tax Period

TAXPR

<ENTER>

Enter the four-digit return period in YYMM format from the box labeled:

1. Form 809, Form 3244 — in the "Period Ended" or "Period" box.

2. Form 2158 — in the "Taxable Period" block.

3. Form TY–54 — in the "Tax Period Ended" block.

4. Form 4907 — to the right of the "MFT Code".

5. Form 5147 — to the right of "Period".

6. Form 8758 — box 19.

7. For special instructions, see IRM 3.24.37, General Instructions.

(8)

Received Date

DATE

<ENTER>

Enter the date in MMDDYY format as shown stamped on the form or as a cash register date at the top of the form. The Transaction Date is usually entered as follows:

1. Form TY-54, Form 809 — in the "Date" box.

2. Form 2158 — in the "Date Remittance Received" box.

3. Form 3244, Form 3244–A, Form 3809 — in the "Transaction Date" box.

4. Form 4907 — in the Rec'd Date box. If not present, enter the Received Date stamped or edited on the face of the document.

5. Form 5147 — to the right of "Transaction Date" or "Input".

6. Form 8758 — box 10.

7. If otherwise entered on the face of the document, enter as shown.

8. For special rules, see IRM 3.24.37, General Instructions.

(9)

MFT Code

MFT

<ENTER>

This is a MUST ENTER field for Program 15501.
Enter the 2-digit code from the MFT Code box or:

1. Written and underlined in the upper right portion of the Name and Address area.

2. Form TY-54 — below the "Closed By" box.

3. Form 4907 — from the "Tax Form" box.

4. Form 5147 — to the right of "MFT".

5. Form 8758 — box 18.

6. If MFT Code is "30" or blank, press the <ENTER> key only.

7. If only 1 digit, enter as shown. The system will generate the preceding zero.

8. IMF—MFT "55" requires entry if present.

9. If not present for Program 15501, enter a zero (0).

(10)

Report/Plan Number

RPT#

<ENTER>

Enter the first three-digit number edited in or near the MFT code. This is a MUST ENTER field if the MFT code is 46, 74, 76,85 or 86

(11)

Primary T/C

CODE1

<ENTER>

Enter the first three-digit transaction code stamped or written before or after the amount as follows:.

1. Form TY-54— left of "Tax" or left of "Interest" if no tax shown. If tax and interest are edited with an "X", enter "670" if written by Amount Received.

2. Form 809 — left of "Assessed Amount" or left of "Accrued Interest" if no "Assessed Amount" is shown. If amount and interest are edited with an "X", enter "670" if written by "Total Amount Received".

3. Form 4907 — on Tax Line or enter "670" if written by Amount Received.

4. Form 2158 — to the left of the amount in the "Amount of Credit Transferred" box.

5. Form 3244 — enter the "TC" associated with the amount.

6. Form 3809 — in the "TC" box.

7. Form 3244–A — as shown to the right of the amount entered in the credit column.

8. Form 8758 — box 6.

9. If Transaction Code is not present with an amount, press the <ENTER> key only. If partially present, enter digit shown followed by periods.

(12)

Primary Transaction Amount

AMT1

<ENTER>

Enter the green penciled or underlined transaction amount as follows:

1. Form TY-54, Form 809 — if Tax or Assessed Amount or Interest is edited with an "X", enter Total Amount Received.

2. Form 8758 — box 7.

(13)

2nd T/C Code

CODE2

<ENTER>

Enter the underlined, stamped or written three-digit transaction code located after the transaction amount as follows:

1. Form TY-54, Form 809 — the "Fees" box or as edited or underlined.

2. Form 4907 — edited or underlined in the box to the right of "Accelerated TDA/TDI" box.

3. Form 3244 — to the right of the amount entered in the debit column under "Transaction Date".

4. Form 3809 — in "2nd TC" box.

5. Form 8758 — enter "570" if box 8 is checked.

6. If Transaction Code is not present with an amount, press the <ENTER> key only. If partially present, enter digits shown followed by periods.

(14)

2nd Amount

AMT2

<ENTER>

The Transaction Amount shown with the Secondary Transaction Code. If the Code is "472" or "570", press the <ENTER> key only after the code.

(15)

3rd T/C

CODE3

<ENTER>

Enter the three-digit transaction code as follows:

1. Form TY-54, Form 809 — in the "Interest" box unless already entered as the primary code. Enter "680" only if amount is underlined.

2. Form 4907 — in the box to the right of the "Currently Not Collectible" box. Enter "680" only if amount is underlined.

3. Form 3244 — enter the "TC" if associated with an amount.

4. If Transaction Code is not present with an amount, press the <ENTER> key only. If partially present, enter digits shown followed by periods.

(16)

3rd Amount

AMT3

<ENTER>

Enter the Transaction Amount associated with the Transaction Code. Do not enter an amount associated with TC 680 for Form TY-54, Form 809, Form TY D69, Form 4907 unless amount is underlined.

(17)

Responsibility Unit Code

RU

<ENTER>

Enter the code shown as follows:

1. Form TY-54, Form 809, Form TY D69, Form 4907 — enter the digit "1" or "2" appearing to the extreme right of the name and address block, in the lower right of the form, or in the "closed by" box.

2. Form 3244 — enter the digit "1" or "2" that appears in the "Remarks" section.

3. Form 5147 — enter digit from right of "TRI".

(18)

Spouse Indicator

S IND

<ENTER>

Press the <ENTER> key always.

(19)

ERS Action Code

ACTCD

<ENTER>

Enter the edited digits in the bottom margin.

(20)

By-Pass Indicator

BI

<ENTER>

Enter the edited "1" from the "By-Pass Indicator" box.

(21)

Multiple/Split Indicator

M/S

<ENTER>

Enter the "M" or "S" stamped or edited in the upper left margin.

(22)

Cross-Reference TIN

CX TIN

<ENTER>

Enter the TIN from the Cross-Reference TIN box.

(23)

Cross-Reference Account Number Prefix

CX ANP

<ENTER>

Enter the edited "0" (zero) following the Cross-Reference TIN, if present.

(24)

Cross-Reference Tax Period

CX TP

<ENTER>

Enter the Tax Period from the Cross-Reference Tax Period box.
For special instructions, see IRM 3.24.37, General Instructions.

(25)

Cross-Reference MFT Code

CX MFT

<ENTER>

Enter the MFT from the Cross-Reference MFT box.

(26)

Cross-Reference Report/Plan Number

CX RPT#

<ENTER>

Enter the edited three-digit number shown to the right of the CX MFT code. This is a MUST ENTER field if the "CX MFT" Code is 46, 74 or 76.

(27)

Designated Payment Indicator

DPI

<ENTER>

Enter the Code as follows:

1. Form 668-A, Form 668-W, Form 8519 — edited near the Transaction Code.

2. Form 3244, Form 4907 — from the box to the right of or circled below the preprinted "670".

(28)

EFT Trace Number (EFTPS & TAXLINK)

E IND

<ENTER>

Enter the "1", if present, from the bottom right margin.

(29)

Refund By-Pass Indicator

REFBYP

<ENTER>

Press the <ENTER> key always.

(30)

Form 3753 / 12857 Box 4 Schedule #

SCH#

<Enter>

1. This is a Must ENTER field if the Block Header TC is 840 and Doc. Code is 45.

2. Exercise extreme caution when entering this field.

3. All 14 positions are restricted to valid alphas and numbers for input.

   1. Position 1 = 0 and 2

   2. Position 2 = 0

   3. Position 3 = 1 - 9

   4. Position 4 = 0 - 9

   5. Position 5 = 0 - 3

   6. Position 6 = 0 - 9

   7. Position 7 = 0 - 9

   8. Position 8 = 0 - 2, and 8

   9. Position 9 = 8 and 9

   10. Position 10 = 0, 1, 3, 4, 5, and 6

   11. Positions 11 - 14 = A - Z, and 0

4. Form 3573, if blank, invalid, or illegible, return to originator. Do not enter a zero (0). Pull document and return to originator.

5. Form 12857 enter zero (0) if blank.

(31)

Form 3753 Correction Indicator

3753MAR

<Enter>

Enter the edited "1 "if shown in the right margin of Form 3753.

(32)

Split Refund Indicator

SPLREF

<Enter>

Enter the edited digit (zero through three) from the right margin of the primary credit amount from Form 3809 or enter checked box from the split refund checkbox from Form 3245.

(33)

Trace ID Number

TRACE

ENTER
★★★★★★

This is a MUST ENTER field for the first document, otherwise the prompt does not display. Enter the fourteen-digit trace ID Number. For more information on the Trace ID number see instructions in IRM 3.24.10.2.7, Trace ID Number.

(34)

Transaction Sequence Number

SEQ#

ENTER
★★★★★★

This is a MUST ENTER field always. For more information on the sequence number see instructions in IRM 3.24.10.2.8, Transaction Sequence Number.

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry is required.

(2)

Serial Number

SER#

<ENTER>

Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the system generates the serial number (see IRM 3.24.37.4.5, Sequential Document Entry ), verify that it matches the input document.

(3)

Check Digit

CD

<ENTER>

Enter the CD, if present.

1. If not present, press the <ENTER> key.

2. See narrative portion of this IRM for procedures.

(4)

Name Control

NC

<ENTER>

If the CD is not present, enter the NC. See the narrative portion of this IRM for procedures.

1. Form 5147 — enter the NC to the right of "NC" or as otherwise entered on the document.

2. Form 8758 — edited or underlined in box 12.

(5)

E.I. or S.S. Number

TIN

<ENTER>

Enter the TIN as shown:

1. Form TY15 — edited under "Applied from excess Collections" or under "Transferred to Open Account Number".

2. Form 2158 — in the TIN box located below the Name and Address box.

3. Form 5147 — to the right of "TIN".

4. Form 8758 — box 17.

5. Other Forms—"SSN", TIN, "Identifying No." "EIN/SSN", "EI/SS No.", or "Employer Identifying Number" box.

6. See standard rules in IRM 3.24.37, General Instructions.

7. For the error message CD ERROR, see the narrative portion of this IRM.

(6)

Account Number Prefix

ANP

<ENTER>

Enter the Account Number Prefix for MFT 13, 63, 76, or 78 only as follows:

1. Enter a zero (0) for computer-generated forms if an asterisk (*) follows MFT 13, 63, 76, or 78.

2. Enter the edited "0" (zero) following the TIN on all other forms, if present. Do not enter the hyphen.

(7)

Tax Period

TAXPR

<ENTER>

Enter four numeric digits in YYMM format.

1. Form TY15enter the digits edited around or near the EIN or SSN.

2. Form 4466 enter the number from "Year Ending". If Calendar Year, enter "12" for month digits.

3. Form 5147 — enter from the right of "Period".

4. Form 8758 — box 19.

5. Other forms — enter from "Taxable Period", "Tax Period", "Return Period", "Period Ending", or "Period Ended" box.

6. See IRM 3.24.37, General Instructions for special instructions.

(8)

Received Date

DATE

<ENTER>

Enter the date in MMDDYY format as shown:

1. Form TY–15 — enter from "Date Rec'd" line in upper right corner of document.

2. Form 514-B — enter from "Transfer Date" box.

3. Form 2158 — enter from "Date Remittance Received" box.

4. Form 2424, Form 3753, Form 3809 — enter from "Schedule/Transaction Date" box.

5. Form 3245 — enter from "Scheduled Date" or "Date Received" box.

6. Form 2278CG, Form 4466 — enter the date stamped on the face of the form.

7. Form 4694 (Pt. 2) — Rec. Date as shown in entity portion.

8. Form 5147 — to the right of "Transaction Date".

9. Form 8758 — box 10.

10. Form 12857 -enter Transaction Date in box 6 for "credit copy", Transaction Date in box 5 for "debit copy".

11. If otherwise entered on the face of the document, enter as shown.

12. For special rules, see IRM 3.24.37, General Instructions.

(9)

MFT Code

MFT

<ENTER>

This is a MUST ENTER field for Program 15501.
Enter the two-digit code from the "MFT" box on the form or:

1. Printed in the name and address area of computer-generated documents.

2. Edited or underlined in the upper right portion of the name and address area.

3. Form 5147 — to the right of "MFT".

4. Form 8758 — box 18.

5. If MFT Code is "30" or blank, press the <ENTER> key only.

6. If only 1 digit, enter as shown. The system will generate the preceding zero.

7. IMF—MFT "55" requires entry if present.

8. If Program 15501 and MFT is not present, enter zero (0).

(10)

Report/Plan Number

RPT#

<ENTER>

Enter the first three – digit number edited in or near the MFT code. This is a MUST ENTER field if the MFT code is 46, 74, 76, 85, or 86.

(11)

Primary T/C

CODE1

<ENTER>

Enter the three-digit transaction code stamped or edited before or after the transaction amount as follows:

1. Form TY–15 — enter code edited in the upper right corner of document, before amount.

2. Form 514-B — enter "400".

3. Form 2158 — enter code from the TC box located to the right of the Amount of Credit Transferred box.

4. Form 2287CG - enter code from Primary TC. box.

5. Form 2424, 3809 — enter code from "1st TC" or "TC" box.

6. Form 3245 — enter "841", "843", "720", "740", or whichever is used.

7. Form 3753, Form 4466, Form 12857, — enter "840".

8. Form 4694 (Pt. 2) — enter "720".

9. Form 8758 — box 6.

10. Form 8758 — box 6.

(12)

Primary Amount

AMT1

<ENTER>

Enter Transaction Amount as shown with Primary Transaction Code.Form 8758 — box 7.

(13)

2nd T/C

CODE2

<ENTER>

Enter second three-digit transaction code. stamped or edited before or after the transaction amount.

1. Form 2278CG, Form 4694 — enter "280" if shown with an amount.

2. Form 2424,Form 3809 — enter from second "TC" block.

3. Form 3245 — enter "772" if amount is shown with it.

4. Form 3753, Form 12857 — enter "770" if amount is shown with it.

5. Form 8758 — enter "570" if box 8 is checked.

6. If Transaction Code is not present with Second Transaction Amount, press the <ENTER> key only. If partially present, enter digits shown followed by periods.

(14)

2nd Amount

AMT2

<ENTER>

Enter Transaction Amount as shown with Second Transaction Code:

1. Form 2287CG, Form 4694 — if a zero amount is shown for Transaction Code "280", enter "0" (zero) and press the <ENTER> key.

2. If Secondary Transaction Code is "472" or "570", Press the <ENTER> key only.

(15)

3rd T/C

CODE3

<ENTER>

Enter the three-digit transaction code stamped or edited before or after the amount.

1. Form 2424,Form 3809, Form 2287CG- in 3rd TC or Tertiary Block.

2. If Tertiary Transaction Code is not present with Tertiary Transaction Amount, press the <ENTER> key only. If partially present, enter digits shown followed by periods.

(16)

3rd Amount

AMT3

<ENTER>

Enter the transaction as shown with the Tertiary Transaction Code.

(17)

Responsibility Unit Code

RU

<ENTER>

Press the <ENTER> key always.

(18)

Spouse Indicator Code

S IND

<ENTER>

Enter the digit "1" or "2" as follows:

1. Form 2424, 5147 — shown after the literal "Spouse Indicator".

2. Other forms — press the <ENTER> key only.

(19)

ERS Action Code

ACTCD

<ENTER>

Enter the edited digits from the bottom margin.

(20)

By-Pass Indicator

BI

<ENTER>

Enter the edited "1" from the "By-Pass Indicator" box.

(21)

Multiple/Split Indicator

M/S

<ENTER>

Enter the "M" or "S" stamped or edited in the upper left margin.

(22)

Cross-Reference TIN

CX TIN

<ENTER>

Enter the TIN from the Cross-Reference TIN box.

(23)

Cross-Reference Account Number Prefix

CX ANP

<ENTER>

Enter the edited "0" following the Cross-Reference TIN, if present.

(24)

Cross-Reference Tax Period

CX TP

<ENTER>

Enter the tax period from the Cross-Reference Tax Period box in YYMM format.
For special instructions, see IRM 3.24.37, General Instructions.

(25)

Cross-Reference MFT Code

CX MFT

<ENTER>

Enter the MFT from the Cross-Reference MFT box.

(26)

Cross-Reference Report/Plan Number

CX RPT#

<ENTER>

Enter the edited three–digit number shown to the right of the CX MFT code. This is a MUST ENTER field if the "CX MFT" Code is 46, 74, 76, 85, or 86.

(27)

Designated Payment Indicator/Code

DPI

<ENTER>

Enter the code from the Designated Payment Code box.

(28)

EFT Trace Number (EFTPS & TAXLINK)

E IND

<ENTER>

Enter the "1", if present, from the bottom right margin.

(29)

Refund By-Pass Indicator

REFBYP

<ENTER>

Enter the edited digit following the title of the form.

(30)

Requestor SEID

RSEID

<ENTER>

This is a must enter field when the Block header TC is 840 and Doc Code is 45. Enter from the bottom of Form 3753, under the form number, or in the signature box 2a. Enter from Line 12 of Form 12857. If blank enter five Os.

(31)

Approver SEID

ASEID

<ENTER>

This is a must enter field when the Block Header TC is 840 and Doc Code is 45. Enter from the bottom of Form 3753, or in signature of approving official box. Enter from Line 16 of Form 12857. IF not present enter five Os (alpha).

(32)

BOD Code

BODCD

<ENTER>

This is a must enter field when the Block Header TC is 840 and Doc Code is 45. Enter the # 1–7 Section IV (right) of form 3753. Enter the # 1–7, from line 11a of Form 12857. If blank enter 0.

(33)

Form 3753 / 12857 Box 4 Schedule #

SCH#

<Enter>

1. This is a MUST ENTER field if the Block Header TC is 840 and Doc. Code is 45.

2. Exercise extreme caution when entering this field.

3. All 14 positions are restricted to valid alphas and numbers for input.

   1. Position 1 = 0 and 2

   2. Position 2 = 0

   3. Position 3 = 1 - 9

   4. Position 4 = 0 - 9

   5. Position 5 = 0 - 3

   6. Position 6 = 0 - 9

   7. Position 7 = 7, 8, and 9

   8. Position 8 = 0 - 2

   9. Position 9 = 8 and 0

   10. Position 10 = 0, 3, 4, 5, and 6

   11. Positions 11 - 14 = A - Z, and 0

4. Form 3753, if blank, invalid, or illegible, return to originator. Do not enter zero (0). Pull document and return to originator.

5. Form 12857, enter zero (0) if blank.

(34)

Form 3753 Correction Indicator

3753MAR

<Enter>

Enter the edited 1, if shown in the right margin of Form 3753.

(35)

Split Refund Indicator

SPLREF

<Enter>

Enter the edited digit (zero through three) from the right margin of the Primary Credit Amount from Form 3809 or enter checked box from the split refund checkbox from Form 3245.

.

(36)

Trace ID Number

TRACE

ENTER
★★★★★★

This is a MUST ENTER field for the first document, otherwise the prompt does not display. Enter the fourteen-digit trace ID Number. For more information on the Trace ID number see instructions in IRM 3.24.10.2.7, Trace ID Number.

(37)

Transaction Sequence Number

SEQ#

ENTER
★★★★★★

This is a MUST ENTER field always. For more information on the sequence number see instructions in IRM 3.24.10.2.8, Transaction Sequence Number.

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry is required.

(2)

Type of Entity

TYPE OF ENTITY?

<ENTER>

Press the <ENTER> key always.

(3)

DLN Serial Number

SER#

<ENTER>

Enter the last two-digits of the 13-digit DLN from the upper portion of the form. If the system generates the serial number (see IRM 3.24.37.4.5, Sequential Document Entry), to verify that it matches the input document.

(4)

Check Digit

CD

<ENTER>

Press the <ENTER> key only.

(5)

Name Control

NC

<ENTER>

Enter the NC. See narrative portion of this IRM 3.24.10.2.5, Check Digit/Name Control, for procedures.

(6)

Primary SSN

SSN

<ENTER>

Enter the 1st SSN as shown in the "Your Social Security Number" box.

1. If missing, illegible or incomplete, enter the document as long entity.

2. See IRM 3.24.10.3.2, Type of Entity, for procedures.

3. For the error message CD ERROR, see the narrative portion of this IRM.

(7)

Secondary SSN

SSSN

<ENTER>

Enter the 2nd SSN from the spouse's SSN box or written in the address area. If SSSN is missing, press the <ENTER> key.

(8)

Address Key

ADDRESS KEY:

<ENTER>

Enter the first three numeric digits as shown or edited in the address line and the last two digits of the ZIP Code.
See the narrative portion of this IRM for special rules and examples.

(9)

Filing Status

FILING STATUS:

<ENTER>

Enter a "1" if one name in the caption; a "2" if two names are present.

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry is required.

(2)

Serial Number

SER#

<Enter>

Enter the last two-digits of the 13-digit DLN from the upper portion of the form. If the system generates the serial number (see IRM 3.24.37.4.5, Sequential Document Entry), verify that it matches the input document.

(3)

Type of Entity

TYPE OF ENTITY?

<ENTER>

Enter as follows:

1. "S" for Short Entity.

2. "I" for Intermediate Entity.

3. "L" for Long Entity.

4. For Form 1040-C — enter "L" always.

5. For special instructions see narrative portion of this IRM and IRM 3.24.37, General Instructions.

(4)

Check Digit

CD

<ENTER>

Enter the CD, if present.

1. If not present, press the <ENTER> key.

2. See narrative portion of this IRM for procedures.

(5)

Name Control

NC

<ENTER>

If the CD is not present, enter the NC. See narrative portion of this IRM for procedures.
Enter four "9s" if present.

(6)

Social Security Number

SSN

<ENTER>

Enter the first SSN as shown above the name and address on the preprinted form.

1. In all other instances, enter the SSN shown in the SSN box.

2. See standard rules in IRM 3.24.37, General Instructions.

3. For the error message CD ERROR, see the narrative portion of this IRM.

(7)

Spouse's SSN

SSSN

<ENTER>

Enter the Spouse's SSN as follows:

1. Press the <ENTER> key only if S–SSN is unaltered on a preprinted form.

2. If the S–SSN is circled in red or changed by the taxpayer, enter the new S–SSN from the "Spouse's SSN" box or above the circled S–SSN.

3. If incomplete or illegible, press the <ENTER> key only.

4. If more than 9 digits, enter the first eight digits shown followed by a period.

5. If the S–SSN is circled and a new S–SSN has not been entered, press the <ENTER> key only.
   NOTE: E–(8)–(12) prompts when needed. See narrative portion of this IRM.

(8)

First Name Line

NAME1

<ENTER>

1. Enter the full name(s) as shown or edited on the return.

2. Exercise caution when entering the name line. Some forms print the spouses name on a separate line. The spouse’s name belongs on in NAME1.

3. See IRM 3.24.37, General Instructions, for special rules, examples, and more information.

(9)

Second Name Line

NAME2

<ENTER>

Enter the Second Name Line items as underlined. Do not enter the caret (<) in the second name line.

1. For "in care of" names, enter the percent (%) sign, space and the name.

2. Special rules are presented in IRM 3.24.37, General Instructions.

(10)

Street Address

ADD

<ENTER>

Enter data shown or edited from the street address line on the return. See IRM 3.24.37, General Instructions, for specific address line instructions and standard abbreviations.

(11)

City/State

C/S

<ENTER>

Enter as follows:

1. Enter city/state if no major city code is available.

2. Correct obviously misspelled cities.

3. Always use standard abbreviations.

4. For APO/FPO procedures, see IRM 3.24.37, General Instructions.

5. Enter the edited Major City Code, if present, from the left of city state line. Do not enter the slash or state abbreviation if a Major City Code is entered.

6. If not edited, enter the Major City Code if city is in a designated district. For Major City Codes, refer to IRM 3.24.37, General Instructions.

7. If city is not present, enter as: /state then press the <ENTER> key.

8. If state is not present, enter as: city/ then press the <ENTER> key.

(12)

ZIP Code

ZIP

<ENTER>

Enter the five numeric digits to the right of the state name. If other than five digits, enter the digits shown up to a maximum of five digits.

(13)

Tax Period

TAXPR

<ENTER>

Enter the Tax Period as follows:

1. Enter the tax period in YYMM format for the first document in the block. This is a MUST ENTER field for the first document.

2. This same Tax Period always generates into subsequent documents when the <ENTER> key or <F6> is pressed unless a different Tax Period is keyed.

3. For subsequent documents, key the Tax Period when different than the Tax Period on the first document.

4. The Tax Period is shown or edited on the "Title Line" of the Form 1040ES or the "Period Ended" box on Form 3244.

5. The Tax Period is shown or edited from the upper portion of the Form 1040-C in YYMM format.

6. See IRM 3.24.37, General Instructions, for special instructions.

(14)

Payment Received

RMT

<ENTER>

Enter the amount as it first appears in the following sequence:

1. Edited or underlined in green.

2. Imprinted by cash register or edited in green in the upper right corner.

3. If amount is illegible, use Form 813 amount for this serial number.

4. Enter the RPS amount printed on the upper right corner of the tax return if underlined in green.

5. Enter DOLLARS AND CENTS.

6. This is a MUST ENTER if Prejournalized Credit Amount E–(5), Block Header, was entered.

7. The error message INVALID DATA will appear if there is an amount in this field and there is no entry for Prejournalized Credit Amount in the Block Header.

(15)

Received Date

DATE

<ENTER>

Enter the six-digit Date if different from that entered in the Block Header in MMDDYY format. The Received Date is shown:

1. "IRS" or "Internal Revenue" stamp, stamped on the face of the return.

2. Edited in the center portion.

3. Printed via Cash Register.

4. Form 3244 — Enter from Transaction Date box.

5. For special instructions, see IRM 3.24.37, General Instructions.

(16)

ERS Action Code

ACTCD

<ENTER>

Enter the edited digits from the bottom margin.

(17)

Multiple/Split Indicator

M/S

<ENTER>

Enter the "M" or "S" edited in the upper left margin.

(18)

Computer Condition Code

CCC

<ENTER>

Enter the edited code from the bottom right margin.

(19)

Trace ID Number

TRACE

ENTER
★★★★★★

This is a MUST ENTER field for the first document, otherwise the prompt does not display. Enter the fourteen-digit trace ID Number. For more information on the Trace ID number see instructions in IRM 3.24.10.2.7, Trace ID Number.

(20)

Transaction Sequence Number

SEQ#

ENTER
★★★★★★

This is always a MUST ENTER field. For more information on the sequence number see instructions in IRM 3.24.10.2.8, Transaction Sequence Number.

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry is required.

(2)

DLN Serial Number

SER#

<ENTER>

Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the system generates the serial number (see IRM 3.24.37.4.5, Sequential Document Entry), to verify that it matches the input document.

(3)

Check Digit

CD

<ENTER>

Enter the CD if present.

1. If not present, press the <ENTER> key.

2. See narrative portion of this IRM for procedures.

(4)

Name Control

NC

<ENTER>

If the CD is not present, enter the NC. See narrative portion of this IRM for procedures.

(5)

E.I. Number

EIN

<ENTER>

Enter the E.I. Number from the preprinted label or from E.I. Number block.

1. See standard rules in IRM 3.24.37, General Instructions.

2. For error message CD ERROR, see the narrative portion of this IRM.

(6)

Tax Period

TAXPR

<ENTER>

Enter the Tax Period as follows:

1. Enter the Tax Period in YYMM format for every document in the block.

2. This is a MUST ENTER field for every document.

3. For subsequent documents, key the Tax Period when different than the Tax Period on the first document.

4. The Tax Period is shown or edited on the title line.

5. For special instructions, see IRM 3.24.37, General Instructions..

(7)

Received Date

DATE

<ENTER>

Enter the Date as follows:

1. Enter the 6-digit date in MMDDYY format for the first document in the block. If not shown on the first document, use the date from the Form 813.

2. This is a MUST ENTER field for the first document.

3. This same Received Date always generates into subsequent documents when the <ENTER> key is pressed unless a different Received Date is keyed.

4. For subsequent documents, key the Received Date when different than the Received Date on the first document.

5. The received is shown as: "IRS" or "Internal Revenue" stamp, stamped on the face of the return; edited in the center portion; or printed via Cash Register.

6. For special instructions, see IRM 3.24.37, General Instructions.

(8)

Payment Received

RMT

<ENTER>

Enter the amount as it first appears in the following sequence:

1. Edited or underlined in green.

2. Imprinted by cash register or edited in green in the upper right corner.

3. If amount is illegible, use Form 813 amount for this Serial Number.

4. Enter the RPS amount printed on the upper right corner of the tax return if underlined in green.

5. Enter DOLLARS AND CENTS.

6. This is a MUST ENTER if Pre-journalized Credit Amount E–(5), Block Header, was entered.

7. The error message INVALID DATA will appear if there is an amount in this field and there is no entry for Pre-journalized Credit Amount in the Block Header.

(9)

ERS Action Code

ACTCD

<ENTER>

Enter the edited digits in the bottom margin.

(10)

Multiple/Split Indicator

M/S

<ENTER>

Enter the "M" or "S" stamped or edited in the upper left margin.

(11)

Trace ID Number

TRACE

ENTER
★★★★★★

This is a MUST ENTER field for the first document, otherwise the prompt does not display. Enter the fourteen-digit trace ID Number. See IRM 3.24.10.2.7, Trace ID Number, for more information .

(12)

Transaction Sequence Number

SEQ#

ENTER
★★★★★★

This is a MUST ENTER field always. See IRM 3.24.10.2.8, Transaction Sequence Number, for more information.