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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The naming convention for the Form 5792 and Form 3753 attachment will use: Name Control, Last 4 digits of the TIN/EIN, Tax Period and document identifier. The naming convention for the supporting documentation will use: Name Control, Last 4 digits of the TIN/EIN, Tax Period and Doc identifier. Refer to the Naming Convention Table below:

Type of Attachment

Naming Convention

Naming Convention for More than One Form/Attachment

Form 5792

MOUS 1234 202112 5792.pdf

MOUS 1234 202112 5792_1.pdf

Form 3753

MOUS 1234 202112 3753.pdf

MOUS 1234 202112 3753_1.pdf

Supporting Documentation

MOUS 1234 202112 5792 Doc.pdf or MOUS 1234 202112 3753 Doc.pdf

MOUS 1234 202112 5792 Doc_1.pdf or MOUS 1234 3753 Doc_1.pdf

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