Internal Revenue Manual Part 3. Submission Processing

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part3/irm_03-024-007), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 3.24.7, ISRP System, Delinquent Accounts.

(1) Exhibit 3.24.7-2 Changed year 2312 to 2412 on element number 7 and changed 031524 to 031525 on element number 9.

(2) Exhibit 3.24.7-2 (3) - Clarified information IRM instruction.

(3) Exhibit 3.24.7-3 Changed year 2312 to 2412 on element number 5 and changed 041524 to 041525 on element number 6.

(4) Exhibit 3.24.7-3(3) - Clarified information IRM instruction.

(5) Exhibit 3.24.7-4 Changed year 2312 to 2412 on element number 6 and changed 031524 to 031525 on element number 8.

(6) Exhibit 3.24.7-5 Changed year 2312 to 2412 on element number 5.

(7) Editorial changes incorporated throughout this IRM. Wage and Investment updated to Taxpayer Services.

James L. Fish Director, Submission Processing Taxpayer Services Division

Purpose: The Integrated Submission and Remittance Processing System (ISRP) is used to process forms and remittances. Data is entered, processed and fed to other IRS systems. This chapter provided instructions for the Original Entry, Key Verification, and Block Edit of tax returns and related data through ISRP.

This section provides instructions for entering and verifying data from block control documents and source documents for Delinquent Accounts Transactions, using the Integrated Submission and Remittance Processing (ISRP) system.

Audience: The primary users of this IRM are Submission Processing employees; mainly clerks and managers.

Policy Owner: The Director of Submission Processing

Program Owner: Return Processing Branch, Mail Management / Data Conversion Section (an organization within Submission Processing)

Primary Stakeholder: Management officials who rely on accurate data gathered by the ISRP Program

The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial-Off-the-Shelf (COTS) product that is an integral part of ISRP.

The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements:

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

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

Policy Statements that provide authority for the work being done.

The Operations Manager secures, assigns, and provides training for the staff needed to perform the task required throughout this instruction.

The Planning and Analysis Staff provides feedback and support to local management to achieve and effectively monitor scheduled goals.

The team manager assigns, monitors, and controls the workflow to accomplish timely completion of the tasks required throughout this IRM.

The employee applies the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the IRS.

Program Reports: Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

PCC 6040, SC WP&C Performance and Cost Report

PCC 6240, SC WP&C Program Analysis Report

Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

The following terms or acronyms are utilized throughout this IRM:

Term

Definition

Key Verification (KV)

The operators perform quality review on payments through an electronic method called Key Verification.

Original Entry (OE)

The operators manually key enter data from both scanned images and paper documents.

IRM 3.24.37, ISRP System - General Instructions.

IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Standards, and elevates through appropriate channels for executive approval.

Following is a list of block control documents from which data may be transcribed:

Form 1332, Block and Selection Record

Form 3893, Re-Entry Document Control

Form 5466-B, Multiple Records of Disclosure

Following is a list of the input forms from which data may be transcribed:

Form 3177, Notice of Action for Entry on Master File

Form 5466-B, Multiple Records of Disclosure

Following is a list of valid Form and Program Numbers.

FORMS

PROGRAM NUMBERS

TAX CLASS DOC. CODES

TRANS. CODES

3177

15502 Business Master File (BMF)

977

460

3177

45502 Individual Master File (IMF)

277

460

3177

72880 Employee Plans Master File (EPMF)

077

460

5466-B

15507 (BMF)

977

120

5466-B

45507 (IMF)

277

120

Some fields require entry of data. These Fields are referred to as MUST ENTER Fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37.4.6, MUST ENTER Fields, for procedures related to MUST ENTER Fields.

Original Entry (OE)-these are one section documents.

Key Verification (KV) -all data entered from these documents by Original Entry (OE) must be verified.

If a document is entered with a Name Control (NC) rather than a Check Digit (CD), the system will access the Enhanced-Entity Index File (E-EIF) to determine if the account is already established on the Master File. This procedure is being done to reduce the number of unpostables.

As soon as the Taxpayer Identification Number (TIN) field is entered, the system will access E-EIF. During this time, screen activity will occur and no entry can be made into the terminal.

When the check has been completed, the next prompt will appear and entry may continue.

If the account is located, the CD will appear in the CD field on the screen. The TIN/CD/NC fields will bypass verification.

If the account is not located, the NC will remain on the screen as entered.

Error Correction: If you determine that an error was made in keying the TIN or the NC after the E-EIF has been accessed, you cannot access the NC or Social Security Number fields to make a correction. Because the E-EIF has also identified an error and the error indicators have been set, you must press the key to abandon entry. Answer Yes to the question and then press to return. Re-enter the serial number, then re-key the document in error to make a correction. At this point, the E-EIF will be re-accessed with no error indicators set. This procedure affects all forms.

The following exhibits represent specific data entry procedures.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

SC Block Control

ABC

The screen displays the ABC that was entered in the Entry Operator (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

Enter the first 11 digits as shown on:

Form 1332 - in the "Block DLN" box.

Form 5466-B - in box 2, "DLN"

Form 3893 - in box 2.

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

(3)

Batch Number

BATCH

Enter the digits from the "Batch Control Number" box. If not present, secure the number from the Batch Transmittal Sheet.

Form 3893 - box 3.

(4)

Document Count

COUNT

Enter the document count as follows:

Form 1332 and Form 5466-B - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100 (50 for Form 5466-B).

Form 3893 - from box 4.

(5)

Credit Amount

CR

No entry required. Press only.

(6)

Debit Amount

DB

No entry required. Press only.

(7)

Transaction Code

TRCODE

Enter as follows:

Form 5466-B - press always.

All other forms-enter "460" always.

(8)

Transaction Date

TRDATE

No entry required. Press only.

(9)

Master File Tax (MFT) Code

MFT

No entry required. Press only.

(10)

Secondary Amount

SECAMT

No entry required. Press only.

(11)

Source Code

SOURCE

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

R = "Reprocessable" box checked.

N = "Reinput of Unpostable" box checked.

4 = "SC Reinput" box checked.

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

(12)

Year Digit

YEAR

Enter the digit shown as follows:

Form 1332 - in the "YR" box if other than the current year.

Form 5466-B - in the "DLN Year" box if other than the current year.

Form 3893 - in box 12 (current or otherwise).

This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

(13)

Prior Year

PRIOR YR

Enter prior year digit, if applicable. Otherwise, blank.

(14)

Remittance Processing System (RPS) Indicator

RPS

Enter "2" or "S" according to instructions in IRM 3.24.37.4.3, Block Header.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

Serial Number

SER Number

Enter the last two digits of the 13-digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.4.5, Sequential Document Entry, verify that it matches the document being entered.

(3)

Name Control

NC

Enter the Name Control as follows:

Enter the name control as shown or edited.

If less than four characters, enter those shown followed by .

If Name Control is illegible, enter one period and .

(4)

Employee Identification Number (EIN) / Social Security Number (SSN)

TIN

Auto

Enter the nine-digit number from the area labeled "EIN or SSN" , "Your Social Security Number" , or "Employer Identification Number" on the form.

If two account numbers are shown, enter nine periods.

See standard rules in IRM 3.24.37, ISRP System - General Instructions.

E-(5) thru (8) must be present for Document 00.

If E-(5) thru (11) are the same as the previous document, press after the EIN/SSN.

(5)

MFT Code

MFT

Enter the MFT Code as shown.

If illegible or missing, enter a zero (0) and press .

(6)

Report/Plan Number

RPT Number

Enter the edited three-digit code shown to the right of the MFT Code.

If MFT is 46, 76, 84, 85, or 86 then "RPT Number" is a "MUST ENTER" field.

If not present, enter one zero (0) and press .

(7)

Tax Period

TAXPR

Enter the four digits in YYMM format.

Form 3177 - enter the digits under "Tax Period" . If not present, enter 2412.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(8)

Transaction Code

CODE

Enter the three-digit Transaction Code from Trans. Code column.

(9)

Transaction Date

DATE

Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 031525 whichever is earlier. (a) For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(10)

Extension to Date

EXT DATE

Enter the six digits in MMDDYY format. Use only with transaction code (TC) 460.

Must be present if TC is "460" .

Enter the edited extension date in MMDDYY format.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(11)

Exempt Organization (EO) Group Code

EOGRP

Enter the digit "7" or "8" shown in the right middle margin of the two dots.

(12)

Lobby Year Code

LOB YR

Press only.

(13)

Account Number (TIN) Prefix

ANP

Enter the edited zero (0) if present, following the TIN.

(14)

Error Resolution System (ERS) Action Code

ERSCD

Enter the edited action code from the bottom left margin.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

Serial Number

SER Number

Enter the last two digits of the 13-digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.4.5, Sequential Document Entry) verify that it matches the document being entered.

(3)

Name Control

NC

Enter the Name Control as follows:

Enter the name control as shown or edited.

If less than four characters, enter those shown followed by .

If Name Control is illegible, enter one period and press .

(4)

EIN/SSN

TIN

Auto

Enter the nine digit number from the area labeled "EIN or SSN" , "Your Social Security Number" , or "Employer Identification Number" on the form.

If two account numbers are shown, enter 9 periods.

See standard rules in IRM 3.24.37, ISRP System - General Instructions.

E-(5) thru (7) must be present for Document 00.

If E-(5) thru (7) are the same as the previous document, press after the EIN/SSN.

(5)

Tax Period

TAXPR

Enter the four digits in YYMM format. Enter "0000" , if shown.

Enter the digits under "Tax Period"

If not present, enter 2412.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(6)

Transaction Date

DATE

Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 041525 whichever is earlier. (a) For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(7)

Extension to Date

EXT DATE

Enter the edited six-digit extension date in MMDDYY format.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(8)

ERS Action Code

ERSCD

Enter the edited code if it appears on the input document.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

Serial Number

SER Number

Enter the last two digits of the 13-digit Document Locator Number (DLN) from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.4.5, Sequential Document Entry) verify that it matches the document being entered.

(3)

Name Control

NC

Enter the Name Control as follows:

Enter the four character Name Control underlined or edited in the first name line area.

If less than four characters, enter those shown followed by .

If Name Control is illegible, enter one period and .

Form 3177 - enter as shown in the Name Control box or Taxpayer Name Line.

(4)

EIN/SSN

TIN

Auto

Enter the nine-digit number from the area labeled "EIN or SSN" , "Your Social Security Number" , or "Employer Identification Number" on the form.

If two account numbers are shown, enter 9 periods.

See standard rules in IRM 3.24.37, ISRP System - General Instructions.

E-(5) thru (8) must be present for Document 00.

If E-(5) thru E-(8) are the same as the previous document, press after the EIN/SSN.

(5)

Report/Plan Number

RPT Number

Enter the edited three-digit code shown to the right of the MFT Code.

If MFT is 46 or 76, then "RPT Number" is a "MUST ENTER" field.

If not present, enter one zero (0) and press .

(6)

Tax Period

TAXPR

Enter the four digits in YYMM format.

Form 3177 - enter the digits under "Taxable Period" . If not present, enter 2412.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(7)

Transaction Code

CODE

Enter the three-digit Transaction Code (TC) as follows:

Form 3177 - from Trans. Code (TRC) column.

(8)

Transaction Date

DATE

Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 031525 whichever is earlier.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(9)

Account Number (TIN) Prefix

ANP

Enter the edited zero (0) if present, following the TIN.

(10)

ERS Action Code

ERSCD

Enter the edited action code from the bottom left margin.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

Serial Number

SER Number

Enter the serial number from the "Serial" column.

On subsequent documents, if you press after entering the Serial Number, E-(3) thru E-(10) will be duplicated from the previous document. Be sure to enter any field that should not be duplicated.

(3)

Name Control

NC

Enter the Name Control as shown.

Enter the four character Name Control underlined or edited in the first name line area.

If less than four characters, enter those shown followed by .

If Name Control is illegible, enter one period and .

(4)

SSN/EIN

TIN

Auto

Enter the SSN/EIN as shown.

(5)

Tax Period

TAXPR

Enter the Tax Period as shown in YYMM format.

If all zeros, enter four zeros.

If not present, enter 2412.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(6)

Transaction Date

DATE

Enter the Transaction Date as shown.

For special instructions, see IRM 3.24.37, ISRP System - General Instructions.

(7)

Disclosure Code

DISC

Enter the Disclosure Code as MMDDYY format.

(8)

Agency Code

AGEN

Enter the Agency Code as shown.

(9)

Purpose Code

PURP

Enter the Purpose Code as shown.

(10)

Source Code

SOUR

Enter the Source Code (SC) as shown.

(11)

Report/Plan Number

RPT Number

Program 15507 only. Enter the edited three-digit Report/Plan Number shown to the right of the MFT code. If not present, press .

(12)

Account Number Prefix

ANP

Enter the edited "0" (zero), if a "V" is present, from the shaded area following the TIN.

KV Operator - the system will stop on this field to allow for any corrections to prior fields. If no corrections are needed, press .

(13)

ERS Action Code

ERSCD

Enter the edited code from the bottom left margin.

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