Internal Revenue Manual Part 3. Submission Processing

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part3/irm_03-024-021), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 3.24.21, Integrated Submission Remittance Processing (ISRP) System, Credit and Account Transfers.

(1) Exhibit 3.24.21-3 added Press to Element 1 instructions.

(2) Exhibit 3.24.21-4 added Press to Element 1 instructions.

(3) Exhibit 3.24.21-5 added Press to Element 1 instructions.

(4) Exhibit 3.24.21-6 added Press to Element 1 instructions.

(5) Exhibit 3.24.21-7 added Press to Element 1 instructions.

(6) Exhibit 3.24.21-9 added Press to Element 1 instructions.

(7) Exhibit 3.24.21-10 added Press to Element 1 instructions.

(8) Exhibit 3.24.21-11 added Press to Element 1 instructions.

(9) Exhibit 3.24.21-12 added Press to Element 1 instructions.

(10) Exhibit 3.24.21-13 added Press to Element 1 instructions.

(11) Exhibit 3.24.21-14 added Press to Element 1 instructions.

(12) IRM 3.24.21 revised throughout to incorporate various editorial changes, correct titles, punctuation and grammar.

Scott Wallace Director, Submission Processing Taxpayer Services

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 chapter provides instructions for entering and verifying data from control documents and several transfer forms for posting to the Individual Master File (IMF), the Business Master File (BMF) and the Individual Retirement Accounts File (IMF/IRAF), 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) software application 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 3.24.10, ISRP System - Revenue Receipts.

IRM 3.24.37, ISRP System - General Instructions.

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

This chapter provides instructions for entering and verifying data from control documents and several transfer forms for posting to the Individual Master File (IMF), the Business Master File (BMF) and the Individual Retirement Accounts File (IMF/IRAF), using the Integrated Submission and Remittance Processing (ISRP) system.

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

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

Form 813, Document Register

Form 3893, Re-Entry Document Control

The following is a list of the source documents from which data may be transcribed:

Form 3413, Transcription List (Account Transfer -In)

Form 3552, Prompt Assessment Billing Assembly

The following table illustrates the forms, program numbers, tax class, document (Doc.) codes, Transaction (Trans.) codes, and Master File Tax (MFT) codes:

FORM

PROGRAM NUMBERS

TAX CLASS DOC. CODES

TRANS. CODES

MFT

3413

38600

251, 252

370

3413

38620

251, 252

370

05, 06, 15

3413

38620

151, 152 351, 352 451, 452 551, 552 751, 752 851, 852

370

3413

38600

051

370

29

3552

38601

251

370

3552

38621

251

370

05, 06, 15

3552

38621

151, 351 451, 551 751, 851

370

3552

38601

051

370

29

Original Entry (OE) - although these are multi-section documents, Section 01 is the only required section and a document may only contain Section 01.

Key Verification (KV) - all sections entered by OE must be verified.

Enter all amounts including zero when present, followed by the appropriate field termination key (/MINUS (-)), unless otherwise specified. When the amount is blank, press only. Enter DOLLARS AND CENTS without punctuation.

Do not use this chapter for Doc. Code 51 with TC 400 in the Block Header. Use IRM 3.24.10, Revenue Receipts.

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, General Instructions, for procedures related to MUST ENTER fields.

Enter the 4-character name control. Some name controls may be less than 4 characters.

If the name control is less than 4 characters, press immediately after the last character. DO NOT ADD SPACES.

If the name control is illegible, enter one period and .

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, ISRP System, General Instructions, EOP (Entry Operator) Dialog Box - Access Block. It cannot be changed.

(2)

Block document locator number (DLN)

DLN

Enter the first 11-digits as shown:

Form 813 - from the "Block Document Locator Number (DLN)" box.

Form 3893 - from box 2.

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

(3)

Batch Number

BATCH

Enter the batch number as follows:

Form 813 - from the Batch Control Number box.

Form 3893 - from box 3.

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

(4)

Document Count

COUNT

Enter the document count as follows:

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

Form 3893 - from box 4.

(5)

Pre-journalized Credit Amount

CR

Press always.

(6)

Pre-journalized Debit Amount

DB

Enter the amount:

Form 813 - labeled "DR" , "DB" or "Debit" .

Form 3893 - from box 6.

If no amount is present, enter a zero.

(7)

Transaction Code

TRCODE

Enter "370" always.

(8)

Transaction Date

TRDATE

Press always.

(9)

Master File Tax Code

MFT

Enter the MFT Code:

Form 813 - if underlined or edited to the right of "Date" box.

Form 3893 - from box 9.

Valid MFTs are:

1 BMF - 05, 06, 15.

2 IRAF - 29.

(10)

Secondary Amount

SECAMT

Press always.

(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.

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

(12)

Year Digit

YEAR

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" .

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 upper right corner. If the serial number has been generated by the system (see IRM 3.24.37.4.5, ISRP System, General Instructions, Sequential Document Entry) verify that it matches the document being input.

(3)

Name Control

NC-A

Enter the name control from line A.

If less than 4 characters, enter those shown followed by .

If the name control is illegible, enter one period and .

(4)

Employee Identification Number or Social Security Number

TIN-B

Enter the 9-digit number from line B. See standard rules in IRM 3.24.37, General Instructions.

(5)

TINTYPE (B Right)

TYPE-B

Enter the zero (0) if present shown to the right of line B.

(6)

MFT Code

MFT-C

Enter the 2-digits from line C.

(7)

Report/Plan number

RPT Number-R

Enter the edited 3-digits shown from Line R. If MFT-C is 46, 74, 76, 84, 85, or 86, then this field is a MUST ENTER field.

(8)

Tax Period

TAXPR-D

Enter 4-digits, in YYMM format, from line D.

For general instructions, see IRM 3.24.37.

(9)

Transfer-In Date

INDATE-E

Enter the 6-digits, in MMDDYY format, from line E.

For general instructions, see IRM 3.24.37.

(10)

Transaction Date (23C Date)

TDATE-F

Enter the 6-digits, in MMDDYY format, from line F.

For general instructions, see IRM 3.24.37.

(11)

Transaction Code

TCODE-G

Enter the 3-digits from line G.

(12)

Transaction Amount

TAMT-H

Enter the amount from line H.

(13)

Transfer-In Amount

INAMT-I

Enter the amount from line I.

(14)

Agreement Date

ADATE-J

Enter the 6-digits, in MMDDYY format, from line J.

For general instructions, see IRM 3.24.37.

(15)

Correspondence Received Date

CRD -K

Enter the 6-digits, in MMDDYY format, from line K. For general instructions, see IRM 3.24.37.

(16)

2 percent Interest Date

DATE-L

Enter the 6-digits, in MMDDYY format, from line L. For general instructions, see IRM 3.24.37.

(17)

Reference Number Civil Penalty

REF-M

Enter the digits from line M.

(18)

Civil Penalty Amount

AMT-N

Enter the amount from line N.

(19)

Reversion Date

REVDT-O

Enter 6-digits, in MMDDYY format, from line O.

(20)

Plan Year Ending

PYE-S

Enter the Plan Year Ending in YYMM format from line S.

(21)

Date of Transfer Form 8288 (MFT 17)

MFT17-T

Enter the 6-digits, in MMDDYY format, from line T.

(22)

Excess Fringe Benefit Year

EFBYR-U

Enter the Excess Fringe Benefit Year in YY format from line U.

(23)

4980F Amendment Date

4890DT -V

Enter the 6-digit 4980F Date, in MMDDYY format, from line V.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter the appropriate section number (must be between 02 and 19, inclusive) from the top of the Transcription List Column.

(2)

Transaction Date

DATE1

Enter the 6-digit Transaction Date in MMDDYY format from the first line of the Transcription List Column headed by Section Number 02, etc.

For general instructions, see IRM 3.24.37.

(3)

Transaction Code

CODE1

Enter the 3-digit code from the 2nd line following the Transaction Date.

(4)

Transaction Amount

AMT1

MINUS (−)

Enter the amount from the 3rd line following the Transaction Date and Transaction Code. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key after entering the amount.

(5)

Transaction Date

DATE2

Enter the second 6-digit Transaction Date, in MMDDYY format, from the Transcription List Column headed by Section Number 02, etc.

For general instructions, see IRM 3.24.37.

(6)

Transaction Code

CODE2

Enter the second 3-digit code.

(7)

Transaction Amount

AMT2

MINUS (−)

Enter the second amount. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key after entering the amount.

(8)

Transaction Date

DATE3

Enter the third 6-digit Transaction Date, in MMDDYY format, from the Transcription List Column headed by Section Number 02, etc.

For general instructions, see IRM 3.24.37.

(9)

Transaction Code

CODE3

Enter the third 3-digit code.

(10)

Transaction Amount

AMT3

MINUS (−)

Enter the third amount. If the amount is bracketed, or if a minus is shown beside the amount, press the MINUS (−) key after entering the amount.

Enter any additional information as instructed for Elem. No. (2) - Element No. (10) above until all the data listed has been entered.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter the appropriate section number (must be between 20 and 23, inclusive).

(2)

Transaction Code

CODE1

Enter the first 3-digit Transaction Code from the "TC" Column.

(3)

Appropriation Code

APCD1

Enter the 2-digit Appropriation Code from the "Code" Column which corresponds with Elem. No. (2).

(4)

Appropriation Indicator

IND1

Enter the one digit Appropriation Indicator from the "Indicator" Column which corresponds with Elem. No. (2).

(5)

Transaction Amount

AMT1

MINUS (−)

Enter the Transaction Amount from the "Transaction Amount" Column which corresponds with Elem. No. (2).

(6)

Transaction Code

CODE2

Enter the second 3-digit Transaction Code.

(7)

Appropriation Code

APCD2

Enter the 2-digit Appropriation Code.

(8)

Appropriation Indicator

IND2

Enter the one digit Appropriation Indicator.

(9)

Transaction Amount

AMT2

MINUS (−)

Enter the Transaction Amount.

(10)

Transaction Code

CODE3

Enter the third 3-digit Transaction Code.

(11)

Appropriation Code

APCD3

Enter the 2-digit Appropriation Code.

(12)

Appropriation Indicator

IND3

Enter the one digit Appropriation Indicator.

(13)

Transaction Amount

AMT3

MINUS (−)

Enter the Transaction Amount.

Enter any additional information as in Elem. No. (2) - Elem. No. (13) above until all the data listed for Sections 20 - 23 has been entered.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter the appropriate section number (must be between 30 and 33, inclusive).

(2)

First Status Date

DATE1

Enter the first 6-digit Status Date in MMDDYY format from the Column headed by Section Numbers 30-33.

For general instructions, see IRM 3.24.37.

(3)

Transaction Code

CODE1

Enter the 3-digit "TC" from the "TC" Column which corresponds with Elem. No. (2).

(4)

Statute Extension Date

EXDT1

Enter the 6-digit Statute Extension Date in MMDDYY format which corresponds with Elem. No. (2).

For general instructions, see IRM 3.24.37.

(5)

Second Status Date

DATE2

Enter the second 6-digit Status Date in MMDDYY format.

For general instructions, see IRM 3.24.37.

(6)

Transaction Code

CODE2

Enter the 3-digit "TC" .

(7)

Statute Extension Date

EXDT2

Enter the 6-digit Statute Extension Date in MMDDYY format.

For general instructions, see IRM 3.24.37.

(8)

Third Status Date

DATE3

Enter the third 6-digit Status Date in MMDDYY format.

For general instructions, see IRM 3.24.37.

(9)

Transaction Code

CODE3

Enter the 3-digit "TC" .

(10)

Statute Extension Date

EXDT3

Enter the 6-digit Statute Extension Date in MMDDYY format.

For general instructions, see IRM 3.24.37.

Enter any additional information as in Elem. No. (2) - Elem. No. (10) above until all the data listed for Sections 30 - 33 has been entered.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise the appropriate section number (must be between 36 and 39, inclusive).

(2)

First Abstract Number/Reference Number

NBR1

Enter the first Abstract Number/Reference Number from the "Number" Column.

(3)

Amount

AMT1

MINUS (−)

Enter the amount following the first Abstract Number.

(4)

Second Abstract Number/Reference Number

NBR2

Enter the second Abstract Number/Reference Number.

(5)

Amount

AMT2

MINUS (−)

Enter the amount following the second Abstract Number.

(6)

Third Abstract Number/Reference Number

NBR3

Enter the third Abstract Number/Reference Number.

(7)

Amount

AMT3

MINUS (−)

Enter the amount following the third Abstract Number.

Enter any additional Codes and Amounts as in Elem. No. (2) - Elem. No. (7) until all data listed for Sections 36 - 39 has been entered.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "40" always.

(2)

Adjusted Total of Income Tax Withheld (941 Posted 12/31/2004 and prior)

WH-A

Enter the amount from line A.

(3)

Taxable Social Security Wages

WAGE-B

Enter the amount from line B.

(4)

Taxable Social Security Wages for qualified sick leave

SKLV-C

Enter the amount from line C.

(5)

Taxable Social Security Wages for qualified family leave

FMLV-D

Enter the amount from line D.

(6)

Taxable Tips Reported

TIP-E

Enter the amount from line E.

(7)

Taxable Medicare Wages and Tips

MEDI-F

Enter the amount from line F.

(8)

Additional Taxable Medicare and Tips

ADD-G

Enter the amount from line G.

(9)

Exempt Wages / Tips Reduction Amount

EXEMP-H

MINUS (-)

Enter amount from line H.

(10)

3121Q Tax Amount

3121Q-I

MINUS (-)

Enter the amount from line I.

(11)

Fractions of Cents

FRAC-J

MINUS (-)

Enter the amount from line J.

(12)

Sick Pay

SICK-K

MINUS (-)

Enter the amount from line K.

(13)

Adjustment to Tips and Group Term Life Insurance

ADJ-L

MINUS (-)

Enter the amount from line L.

(14)

Qualified Small Business Credit - Form 8974 (Form 941)

QUALCR-M

MINUS (-)

Enter the amount from line M.

(15)

Nonrefundable portion of credit for qualified sick and family leave wages

SKFMCR-N

MINUS (-)

Enter the amount from line N.

(16)

Nonrefundable portion of Employee retention credit due to The COVID-19 crisis

EMPCR-O

MINUS (-)

Enter the amount from line O.

(17)

Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021.

SKFMCR-P

MINUS (-)

Enter the amount from line P.

(18)

Nonrefundable portion of COBRA premium assistance credit

COBRA-Q

MINUS (-)

Enter the amount from line Q.

(19)

Income Tax Withheld Adjustments

WADJ-R

MINUS (-)

Enter the amount from line R.

(20)

Social Security Tax

SST-S

MINUS (-)

Enter the amount from line S.

(21)

Special Additions to Withholding

SPEWH-T

MINUS (-)

Enter the amount from line T.

(22)

Special Additions to Social Security and Medicare

SPESOC-U

MINUS (-)

Enter the amount from line U.

(23)

Total Income Tax Withheld (941 Posted after 12/31/2004)

AFTER-V

MINUS (-)

Enter the amount from line PV.

(24)

Tips Deemed Wages

DEEM-W

Enter the amount from line W.

(25)

Total Backup Withholding

BACK-X

MINUS (-)

Enter the amount from line X.

(26)

Gross Income Paid (Form 1042)

1042-Y

Enter the amount from line Y.

(27)

Railroad Retirement Tax (Form CT-1)

RP-Z

MINUS (-)

Enter the amount from line Z.

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 #

Enter the last two digits of the 13-digit DLN from the upper right corner. If the serial number has been generated by the system (see IRM 3.24.37.5.5) verify that it matches the document being entered.

(3)

Name Control

NC

Enter the 4-character Name Control as underlined in "Taxpayer" block or edited to the right of "Name Control" .

If less than 4 characters, enter those shown followed by .

If illegible, enter one period and press .

(4)

Employee Identification Number or Social Security Number

TIN

Enter the 9-digit number as shown by "Taxpayer Identification Number" or as underlined or edited elsewhere on the form. See standard rules in IRM 3.24.37.

(5)

TIN Type (Account No. Prefix)

ANP

Enter the edited zero (0) following the "Taxpayer Identification Number" , if present. Do not enter the hyphen.

(6)

MFT Code

MFT

Enter the 2-digits from the "MFT" box.

(7)

Report/Plan Number

RPT #

Enter the 3-digits following the "Report/Plan Number," if present. If "MFT" is 46, 74, 76, 84, 85, or 86, then this is a "MUST ENTER" field.

(8)

Tax Period

TAXPR

Enter the 4-digits from the "Tax Period" in YYMM format.

For general instructions, see IRM 3.24.37.

(9)

Transfer-In Date

INDATE

Enter the 6-digits from the "Assessment Date" box from the upper middle of the form in MMDDYY format.

For general instructions, see IRM 3.24.37.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "02" always.

(2)

Adjusted Total of Income Tax Withheld (941 Posted 12/31/2004 and prior)

L1

Enter the amount from line 1.

(3)

Taxable Social Security Wages

L2

Enter the amount from line 2.

If DLN Tax Class is "8" , press only. This amount field will be transcribed in Section 41.

(4)

Taxable Social Security Wages for qualified sick leave

L2A

Enter the amount from line 2A.

(5)

Taxable Social Security Wages for qualified family leave

L2B

Enter the amount from line 2B.

(6)

Taxable Social Security Tips

L3

Enter the amount from line 3.

(57)

Taxable Medicare Wages and Tips

L4

Enter the amount from line 4.

(8)

Additional Taxable Medicare Wages and Tips

L5

Enter the amount from line 5.

(9)

Exempt Wages/Tips Reduction Amount

L6

MINUS (-)

Enter the amount from line 6.

(10)

SECT 3121Q

L7

MINUS (-)

Enter the amount from line 7.

(11)

Fractions of Cents

L8

MINUS (-)

Enter the amount from line 8.

(12)

Sick Pay

L9

MINUS (-)

Enter the amount from line 9.

(13)

Adjustments to Tips and Group Life Ins.

L10

MINUS (-)

Enter the amount from line 10.

(14)

Qualified Small Business Credit - Form 8974 (Form 941)

L11A

MINUS (-)

Enter the amount from line 11A.

(15)

Nonrefundable portion of credit for qualified sick leave

L11B

MINUS (-)

Enter the amount from line 11B.

(16)

Nonrefundable portion of employee retention credit due to COVID-19 crisis

L11C

MINUS (-)

Enter the amount from line 11C.

(17)

Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021

L11D

MINUS (-)

Enter the amount from line 11D.

(18)

Nonrefundable portion of COBRA premium assistance credit

L11E

MINUS (-)

Enter the amount from line 11E.

(19)

Income Tax Withheld Adjustments

L12

MINUS (-)

Enter the amount from line 12.

(20)

Adjusted Social Security and Medicare Tax

L13

MINUS (-)

Enter the amount from line 13.

(21)

Special Additions to Withholding

L14

MINUS (-)

Enter the amount from line 14.

(22)

Special Additions to Social Security and Medicare

L15

MINUS (-)

Enter the amount from line 15.

(23)

Total Income Tax Withheld (941 Posted after 12/31/2004)

L16

MINUS (-)

Enter the amount from line 16.

(24)

Tips Deemed Wages (Sec 3121q)

L17

Enter the amount from line 17.

(25)

Total Backup Withholding Adjustments (Form 945)

L18

MINUS (-)

Enter the amount from line 18.

(26)

Gross Income Paid 1042

L19

Enter the amount from line 19.

(27)

Adjusted Total Railroad Retirement Tax (CT-1)

L20

MINUS (-)

Enter the amount from line 20.

(28)

Interest-To-Date

L21

Enter the 6-digits, in MMDDYY format, from line 21.

For general instructions, see IRM 3.24.37.

(29)

2 percent Interest Date

L22

Enter the 6-digits, in MMDDYY format, from line 22.

For general instructions, see IRM 3.24.37.

(30)

Interest Computation Date

L23

Enter the 6-digits in MMDDYY format, from line 23.

For general instructions, see IRM 3.24.37.

(31)

870 Agreement Date

L24

Enter the 6-digits in MMDDYY format, from line 24.

For general instructions, see IRM 3.24.37.

(32)

Correspondence Received Date

L25

Enter the 6-digits in MMDDYY format, from line 25.

For general instructions, see IRM 3.24.37.

(33)

Excess Fringe Benefit Date

L26

Enter the 6-digits in MMDDYY format, from line 26.

For general instructions, see IRM 3.24.37.

(34)

Reversion Date

L27

Enter the 6-digits in MMDDYY format, from line 27.

For general instructions, see IRM 3.24.37.

(35)

Plan Year Ending

L28

Enter the 6-digits in YYYYMM format, from line 28.

For general instructions, see IRM 3.24.37.

(36)

4980F Amendment Date

L29

Enter the 6-digits in MMDDYY format, from line 29.

For general instructions, see IRM 3.24.37.

(37)

Date of Transfer Form 8288 (MFT 17)

L30

Enter the 6-digits in MMDDYY format, from line 30.

For general instructions, see IRM 3.24.37

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter the appropriate section number (must be between 03 and 15, inclusive).

(2)

First Transaction Date

DATE1

★★★★★★

Enter the date in MMDDYY format from the first "Reference" line.

For general instructions, see IRM 3.24.37.

This is a MUST ENTER field for Section 03 only.

(3)

First Transaction Code

CODE1

★★★★★★

Enter the code from the first "T. C." line.

Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

This is a MUST ENTER field for Section 03 only.

(4)

First Transaction Amount

AMT1

MINUS (−) ★★★★★★

Enter the amount from the first "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.

Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

This is a MUST ENTER field for Section 03 only.

(5)

Second Transaction Date/Appropriation Code

DATE2

Enter the date in MMDDYYYY format from the second "Reference" line.

For general instructions, see IRM 3.24.37.

If TC Code 630 or 632 is present, enter the 2 position Appropriation Code rather than a date.

(6)

Second Transaction Code

CODE2

Enter the code from the second "TC" line. If no code shown, press only.

Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

(7)

Second Transaction Amount

AMT2

MINUS (−)

Enter the amount from the second "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.

Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

(8)

Third Transaction Date/Appropriation Code

DATE3

Enter the date in MMDDYYYY format from the third "Reference" line.

For general instructions, see IRM 3.24.37.

If TC 630 or 632 is present, enter the 2 position Appropriation Code rather than a date.

(9)

Third Transaction Code

CODE3

Enter the code from the third "TC" line. If no code shown, press only.

Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

(10)

Third Transaction Amount

AMT3

MINUS (−)

Enter the amount from the third "Assessment" line. If the amount is bracketed or a minus is shown beside the amount, press the MINUS (−) key immediately after entering the amount.

Enter Trans. Code 270 only if shown on other than the preprinted 270 line.

Enter any additional Dates, Codes and Amounts as in Elem. No. (2)-Elem. No. (10) until all data listed under the "Reference" and "Assessment" area is entered.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "16" always.

(2)

Reference Code (Civil Penalty)

L36

Enter the 3-digit reference code from line 36.

(3)

Reference Amount

L37

Enter the amount from line 37.

(4)

Transfer Balance

L38

★★★★★★

Enter the amount from the "Transfer Balance" , line 38.

(5)

Additional Information

L55

Enter additional information from Line 55.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise, the appropriate section number (must be between 36 and 39, inclusive).

(2)

Abstract Number/Reference Number

L39

Enter the Abstract Number/Reference Number from line 39.

(3)

Abstract Amount

L40

MINUS (−)

Enter the amount from line 40.

(4)

Abstract Number/Reference Number

L41

Enter the Abstract Number/Reference Number from line 41.

(5)

Abstract Amount

L42

MINUS (−)

Enter the amount from line 42.

(6)

Abstract Number/Reference Number

L43

Enter the Abstract Number/Reference Number from line 43.

(7)

Amount

L44

MINUS (−)

Enter the amount from line 44.

(8)

Abstract Number/Reference Number

L45

Enter the Abstract Number/Reference Number from line 45.

(9)

Amount

L46

MINUS (−)

Enter the amount from line 46.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "41" always.

(2)

Taxable 940 Wages

L47

Enter the amount from line 47.

(3)

Total Credit Reduction Amount

L48

Enter the amount from line 48.

(4)

State 1

L49

Enter the 2-character State Code from line 49.

(5)

Credit Reduction Wages 1

L50

Enter the amount from line 50.

(6)

State 2

L51

Enter the 2-character State Code from line 51.

(7)

Credit Reduction Wages 2

L52

Enter the amount from line 52.

(8)

State 3

L53

Enter the 2-character State Code from line 53.

(9)

Credit Reduction Wages 3

L54

Enter the amount from line 54.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, the appropriate section number (must be between 42 and 46, inclusive).

(2)

State Code 1

ST1

Enter the first 2-character State Code shown for Section 42.

(3)

Credit Reduction Wages 1

WAGE1

Enter the amount following the State Code.

(4)

State Code 2

ST2

Enter the second 2-character State Code.

(5)

Credit Reduction Wages 2

WAGE2

Enter the amount following the State Code.

(6)

State Code 3

ST3

Enter the third 2-character State Code.

(7)

Credit Reduction Wages 3

WAGE3

Enter the amount following the State Code.

(8)

State Code 4

ST4

Enter the fourth 2-character State Code.

(9)

Credit Reduction Wages 4

WAGE4

Enter the amount following the State Code.

(10)

State Code 5

ST5

Enter the fifth 2-character State Code.

(11)

Credit Reduction Wages 5

WAGE5

Enter the amount following the State Code.

(12)

State Code 6

ST6

Enter the sixth 2-character State Code.

(13)

Credit Reduction Wages 6

WAGE6

Enter the amount following the State Code.

(14)

State Code 7

ST7

Enter the seventh 2-character State Code.

(15)

Credit Reduction Wages 7

WAGE7

Enter the amount following the State Code.

(16)

State Code 8

ST8

Enter the eighth 2-character State Code.

(17)

Credit Reduction Wages 8

WAGE8

Enter the amount following the State Code.

(18)

State Code 9

ST9

Enter the ninth 2-character State Code.

(19)

Credit Reduction Wages 9

WAGE9

Enter the amount following the State Code.

(20)

State Code 10

ST10

Enter the tenth 2-character State Code.

(21)

Credit Reduction Wages 10

WAGE10

Enter the amount following the State Code.

Enter any additional information as in Elem. No. (2) - Elem. No. (21) above until all data listed for Sections 42 - 46 has been transcribed.

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