Internal Revenue Manual Part 3. Submission Processing

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part3/irm_03-024-022), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits a revised IRM 3.24.22, ISRP System - Employee Plan Returns.

(1) IPU 26U0193 issued 02-04-2026 IRM 3.24.22.4.9(1)(c) - Updated instructions.

(2) Minor editorial edits made throughout document (misspellings, punctuation, etc.)

This supersedes IRM 3.24.22 dated October 17, 2025. Incorporates interim guidance from IRM Procedural Updates (IPU) 26U0193 issued 02-04-2026

(01-01-2027)

Peggy L. CombsActing Director, Business System PlanningShared ServicesTax Exempt and Government Entities.

Purpose -IRM 3.24.22, ISRP System - Employee Plan Returns, provides instructions for the transcription and verification of data from the Block Control and Source Documents for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, using the Integrated Submission and Remittance Processing (ISRP) system.

Audience - ISRP data transcribers at the Ogden Campus are the primary audience for this IRM.

Policy Owner -Director, Tax Exempt/Government Entities, Business Systems Planning.

Program Owner - Submission Processing, Data Conversion Operations.

Primary Stakeholders -Other areas that may be affected by these procedures include (but are not limited to):

Accounts Management (AM)

Chief Counsel

Compliance

Information Technology (IT) Programmers

Statistics of Income (SOI)

Taxpayer Advocate Service (TAS)

Tax Exempt and Government Entities (TE/GE)

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 provide 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 Policy Statements.

The Campus Director is responsible for monitoring operational performance for their campus.

The Operations Manager is responsible for monitoring operational performance for their operation.

The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The Team Employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights

Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports is located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual,

Program Effectiveness is measured using the following:

Embedded Quality Submission Processing (EQSP)

Balanced Measures

Managerial reviews

Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Quality Review conducts a statistically valid sample size review of completed work to ensure IRM guidelines are followed.

For Terms, Definitions, and Acronyms, visit IRM 3.24.38.1.6, Terms/Definitions/Acronyms.

The following table lists related sources:

Resource

Link/Title

Servicewide Electronic Research Program (SERP)

SERP landing page

IRM 3.11.22

Returns and Documents Analysis, Employee Plan Excise Tax Return

IRM 3.12.22

Error Resolution, Employee Plan Excise Tax Returns

IRM 3.12.38

Error Resolution, BMF General Instructions

IRM 3.24.38

ISRP System, BMF General Instructions

The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

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

The definition of “same day resolution” is within 24 hours. The following two situations meet the definition of “same day resolution”:

The issue can be resolved within 24 hours.

IRS takes steps within 24 hours to resolve the taxpayer’s issue.

When making a TAS referral, use Form 911 and forward to TAS following your local procedures.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

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

The SLAs are found at Taxpayer Advocate Service- Service Level Agreements.

TAS initiates Form 12412, Operations Assistance Request (OAR), to request help from an operational function when it lacks the statutory or delegated authority to resolve a taxpayer's problem,

For cases requiring an OAR:

TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal.

Secures all necessary supporting documentation;

Forwards Form 12412 and documentation on Form 3210, Document Transmittal, to the TS Division Liaison;

Clearly identifies an OAR requiring expedited processing.

TS Division:

Assigns a liaison in each office or campus where a Taxpayer Advocate is located;

Acknowledges receipt of the case via Form 3210 within one workday for expedited processing and within three workdays for non-expedited cases;

Reviews the case for appropriate assignment;

Assigns the case to the appropriate employee within the function;

Provides TAS with the name and phone number of the TS employee assigned the case;

Determines a reasonable time frame for case resolution;

Provides TAS with written approval to input an adjustment or issue a manual refund, in accordance with TAS delegated authorities, after a TS determination has been made;

Responds to TAS within three workdays in writing, via fax, or hand delivery of resolution in cases requiring expedited processing;

Returns Form 12412 within three workdays from the date all actions have been completed and transactions input.

For more information, see IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

Following are the control documents from which data may be transcribed:

Form 813, Document Register.

Form 1332, Block and Selection Record.

Form 3893, Re-Entry Document Control.

Data will be transcribed from the Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

FORM

PROGRAM NUMBER

TAX CLASS DOC. CODES

5330

72860 (no Remit)

435

5330

72867 (with Remit)

435

The following instructions are for specific data entries.

Enter the Name Control as follows:

Press for the Check Digit field. The system will position the cursor on the Name Control field.

Enter the edited or underlined name control. If not edited or underlined, see IRM 3.24.38.3.4.14.3, Determining the Name Control for instructions.

If the name control is fewer than four characters, enter the characters shown then press .

If the name control is four characters, there is no need to press ; the system will position the cursor in the next field.

If the name control is missing or illegible, enter a single period (.) then press .

If a document is entered with a name control rather than a check digit, the system accesses the Enhanced-Entity Index File (E-EIF) to determine if the account is already on the Master File. This procedure is being done to reduce the number of unpostables.

As soon as the 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 is complete, the next prompt will appear and entry can continue.

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

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

See IRM 3.24.38.3.4.14.8, Street Address, for standard rules and abbreviations.

Instructions for Entering AS, FM, GU, MP, MH, PR, PW and VI Addresses (these are not considered as foreign).

General rules for transcribing entity documents apply.

Ensure ZIP Code is entered.

State field must contain a valid state abbreviation.

Examples of Valid Non-Foreign Abbreviations

City

State

ZIP Code

SAN JUAN

PR

00901

KINGSHILL

VI

00850

AGANA

GU

96910

Enter all money fields as DOLLARS and CENTS unless otherwise specified.

If multiple or illegible amounts appear in a field, leave blank (press only).

For any field that has an edited or underlined zero, key a zero (0), then press .

The ISRP system does not allow the input of certain "special characters" . Refer to IRM 3.24.38.3.4.14.6(2), Name Line Entries, for instructions on entering "special characters" .

Key the 10-digit telephone number shown. Enter the Area Code first, if available. Refer to IRM 3.24.38.3.4.14.22, Telephone Numbers for instructions.

Enter all dates following the instructions in IRM 3.24.38.3.4.14.5, Date and Tax Period Fields.

Some fields require data entry. These fields are MUST ENTER fields. We indicate these in the Transcription Operation Sheets with stars (******). See IRM 3.24.38.3.4.2, MUST ENTER Fields, for procedures related to MUST ENTER fields.

All Yes/No boxes will be entered as follows:

"1" if checked yes.

"2" if checked no.

"3" if "N/A" is present or edited next to the check boxes.

If both boxes or no boxes are checked, press only.

The following exhibits represent specific data entry procedures.

The source document or record for the following table is Form 813, Document Register or Form 1332, Record of Selected Returns for original input documents, and Form 3893, Re-Entry Document Control for re-entry documents.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

SC Block Control

ABC

(auto)

The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed

(2)

Block DLN

DLN

Enter the first 11 digits as shown on:

Form 813 - Block DLN box,

Form 1332 - Document Locator Number box, or

Form 3893 - box 2, Document locator number.

(3)

Batch Number

BATCH

Enter the batch number as shown on:

Form 813 - Batch Ctr. Number box,

Form 1332 - Batch control number box, or

Form 3893 - box 3, Batch number

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

(4)

Document Count

COUNT

Enter the document count as follows:

Form 813 or Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100, or

Form 3893 - box 4

(5)

Prejournalized Credit Amount

CR

Enter the amount as DOLLARS AND CENTS from:

Form 813 - the "Total" or "Adjusted Total"

Form 3893 - box 5.

(6)

Filling 's:

NA

Press 5 times.

(7)

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 no boxes are checked, consult your supervisor who will determine if a source code is needed

(8)

Year Digit

YEAR

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

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

(9)

Filling 's:

NA

Press .

(10)

RPS Indicator

RPS

Enter a" 2" if:

Form 813 or Form 1332 - "RPS" , is edited or stamped in the upper center margin or "RPS" appears in the header of Form 1332

Form 3893 – box 13 is checked

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 01.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

(auto)

Section "01" always generates. No entry required

(2)

Serial Number

SER#

Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify it matches the document being entered

(3)

Check Digit

CD

Enter the Check Digit if present

(4)

Name Control

NC

If the Check Digit is not present, enter the Name Control

(5)

Filer's ID Number

TIN

★★★★★★

Enter the TIN from the preprinted label or the Filer's ID from item B

If a SSN is present, ALWAYS enter a "0" in (Element 9), TIN Type.

(6)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate

(7)

Street Key

STREET KEY

Enter the Street Key

(8)

ZIP Key

ZIP KEY

Enter the ZIP Key

(9)

TIN Type

TYPE

Enter the edited "0" shown to the right of item B, if present

If a SSN is in item B and there are no edit marks to the right, ALWAYS enter a "0" .

(10)

Plan Number/Box G

PL#

Enter the 3-digit numeric plan number from item G

If no plan number, three zero's, or more than three digits are present, press only.

(11)

Tax Period Ending

TAXPR

Enter the edited tax period in YYMM format from the upper right corner of the return

(12)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return

(13)

Computer Condition Codes

H....

Enter the edited characters from the dotted portion of item H....

(14)

Sponsor’s EIN

LNE

Enter the 9-digit TIN from item E. If more than 9-digits, press only

(15)

Plan Year Ending

LNF

Enter the plan year ending from item F in YYMM format

(16)

Not required to file electronically

ICBX

Press .

(17)

Penalty & Interest Code

LF C

Enter the edited "1" if present to the left of item C

(18)

CAF Indicator

RT F

Enter the edited digit if present to the right of item F

(19)

Audit Codes

LF H

Enter the edited digits if present to the left of item H

(20)

Correspondence Code

PT1LF

ENTER

Enter the edited code from the left margin of the "Part 1" title

(21)

Correspondence Received Date

PT1LINE

Enter the edited date, shown on the Part 1 Title line, in MMDDYY format

If Condition Code "G" is present, end the document after this element.

(22)

ERS Action Code

BOTLFMAR

ENTER

Enter the edited code from the bottom left margin of the form

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 02.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Name of Filer

NAME

Enter the filer’s name from item A or as edited

(3)

In Care of Name

C/O NAME

Enter the "In Care of Name" exactly as shown or edited in item A

Do not enter a percent sign "%" . This character will be generated by post-ISRP processing.

(4)

Foreign Address

FGN ADD

Enter the foreign address as shown or edited in item A

(5)

Street Address

ADDR

Enter the street address as shown or edited in item A

If inputting a foreign address, enter the foreign city, province, and postal code in this field.

(6)

City

CITY

Enter the city as shown or edited in item A or enter the major city code, if appropriate

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(7)

State

ST

Enter the standard state abbreviation as shown or edited in item A or a period (.), if inputting a foreign address

Do not enter this field if a major city code was used.

(8)

ZIP Code

ZIP

Enter the ZIP Code as shown or edited in item A

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 03 - Part 1.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "03" always

(2)

Payment Received

RMT

Enter remittance shown on the return edited or green rockered

(3)

Section 4972 Tax

LN1

MINUS (−)

Enter the amount from line 1

(4)

Section 4973(a)(3) Tax

LN2

MINUS (−)

Enter the amount from line 2

(5)

Section 4975(a) Tax

L3A

MINUS (-)

Enter the amount from line 3a

(6)

Section 4975(b) Tax

L3B

MINUS (-)

Enter the amount from line 3b

(7)

Section 4976 Tax

LN4

MINUS (−)

Enter the amount from line 4

(8)

Section 4978 Tax

L5A

MINUS (−)

Enter the amount from line 5a

(9)

Line 5b Check Boxes

L5B

Enter the check boxes from line 5b as follows:

"1" if the first box is checked

"2" if the second box is checked

"3" if more than one box is checked

.

(10)

Section 4979A Tax

LN6

MINUS (−)

Enter the amount from line 6

(11)

Total Section A Taxes

LN7

MINUS (-)

Enter the amount from line 7

(12)

Section 4971(a) Tax

L8A

MINUS (−)

Enter the amount from line 8a

(13)

Section 4971(b) Tax

L8B

MINUS (−)

Enter the amount from line 8b

(14)

Section 4971(f)1 Tax

L9A

MINUS (-)

Enter the amount from line 9a

(15)

Section 4971(f)2 Tax

L9B

MINUS (-)

Enter the amount from line 9b

(16)

Section 4971(g)2 Tax

10A

MINUS (-)

Enter the amount from line 10a

(17)

Section 4971(g)3 Tax

10B

MINUS (-)

Enter the amount from line 10b

(18)

Section 4971(g)4

10C

MINUS (-)

Enter the amount from line 10c

(19)

Tax on Failure to Adopt Funding Restoration Plan

10D

MINUS (-)

Enter the amount from line 10d

(20)

Section 4977 Tax

L11

MINUS (−)

Enter the amount from line 11

(21)

Total Section B Taxes

L12

MINUS (-)

Enter the amount from line 12

(22)

Section 4979 Tax

L13

MINUS (−)

Enter the amount from line 13

(23)

Section 4980 Tax

L14

MINUS (−)

Enter the amount from line 14

(24)

Section 4980F Tax

L15

MINUS (−)

Enter the amount from line 15

(25)

Section 4965 Tax

L16

MINUS (-)

Enter the amount from line 16

(26)

Total Tax

L17

MINUS (−)

Enter the amount from line 17

(27)

Tax Paid with 5558

L18

Enter the amount from line 18

(28)

Tax Due/Refund

L19

MINUS (−)★★★★★★

Enter the amount from line 19

(29)

Routing Transit Number

L20b

Enter the routing number from line 20b.

(30)

Deposit Account Number

L20d

Enter the account number from line 20d.

(31)

Type of Deposit C=Checking S=Savings

L20c

Enter the type of account from line 20c, checkbox. C=Checking Account S=Savings Account

(32)

Preparation Code

PREP

Enter the edited "1" if present, from the right of the Preparer's SSN or PTIN

(33)

Preparer SSN/PTIN

PSSN

Enter the Preparer SSN or PTIN

(34)

Preparer EIN

PEIN

Enter the Preparer EIN

(35)

Preparer Telephone #

TEL#

Enter the Preparer Telephone Number

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 04 - Schedules A, B, C.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "04" always

(2)

Schedule A Line 3

AL3

MINUS (−)

Enter the amount from Schedule A, line 3

(3)

Schedule A Line 8

AL8

MINUS (−)

Enter the amount from Schedule A, line 8

(4)

Schedule A Line 10

L10

MINUS (−)

Enter the amount from Schedule A, line 10

(5)

Schedule A Line 12

L12

MINUS (−)

Enter the amount from Schedule A, line 12

(6)

Schedule B Line 12 Excess Contributions Tax

B12

MINUS (−)

Enter the amount from Schedule B, line 12

(7)

Schedule C Discrete/ Other Check Boxes

CL1BX

Enter the check boxes from Schedule C, line 1 as follows:

"1" if the first box is checked

"2" if the second box is checked

"3" if both boxes are checked

(8)

Date of Transaction (i)

2(B)1

Enter the date from Schedule C, line 2, column (b), row (i) in MMDDYY format

(9)

Amount Involved (i)

2(D)1

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (i)

(10)

Initial Tax (i)

2(E)1

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (i)

(11)

Date of Transaction (ii)

2(B)2

Enter the date from Schedule C, line 2, column (b), row (ii) in MMDDYY format

(12)

Amount Involved (ii)

2(D)2

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (ii).

(13)

Initial Tax (ii)

2(E)2

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (ii)

(14)

Date of Transaction (iii)

2(B)3

Enter the date from Schedule C, line 2, column (b), row (iii) in MMDDYY format.

(15)

Amount Involved (iii)

2(D)3

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (iii)

(16)

Initial Tax (iii)

2(E)3

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (iii)

(17)

Date of Transaction (iv)

2(B)4

Enter the date from Schedule C, line 2, column (b), row (iv) in MMDDYY format

(18)

Amount Involved (iv)

2(D)4

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (iv)

(19)

Initial Tax (iv)

2(E)4

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (iv)

(20)

Date of Transaction (v)

2(B)5

Enter the date from Schedule C, line 2, column (b), row (v) in MMDDYY format

(21)

Amount Involved (v)

2(D)5

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (v)

(22)

Initial Tax (v)

2(E)5

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (v)

(23)

Date of Transaction (vi)

2(B)6

MINUS (-)

Enter the date from Schedule C, line 2, column (b), row (vi) in MMDDYY format.

(24)

Amount Involved (vi)

2(D)6

MINUS (-)

Enter the amount from Schedule C, line 2, column (d), row (vi)

(25)

Initial Tax (vi)

2(E)6

MINUS (-)

Enter the amount from Schedule C, line 2, column (e), row (vi)

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "05" always

(2)

Date of Transaction (vii)

2(B)7

Enter the date from Schedule C, line 2, column (b), row (vii) in MMDDYY format

(3)

Amount Involved (vii)

2(D)7

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (vii)

(4)

Initial Tax (vii)

2(E)7

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (vii)

(5)

Date of Transaction (viii)

2(B)8

Enter the date from Schedule C, line 2, column (b), row (viii) in MMDDYY format.

(6)

Amount Involved (viii)

2(D)8

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (viii)

(7)

Initial Tax (viii)

2(E)8

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (viii)

(8)

Date of Transaction (ix)

2(B)9

Enter the date from Schedule C, line 2, column (b), row (ix) in MMDDYY format

(9)

Amount Involved (ix)

2(D)9

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (ix)

(10)

Initial Tax (ix)

2(E)9

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (ix)

(11)

Date of Transaction (x)

2(B)10

Enter the date from Schedule C, line 2, column (b), row (x) in MMDDYY format

(12)

Amount Involved (x)

2(D)10

MINUS (−)

Enter the amount from Schedule C, line 2, column (d), row (x).

(13)

Initial Tax (x)

2(E)10

MINUS (−)

Enter the amount from Schedule C, line 2, column (e), row (x)

(14)

Date of Transaction (xi)

2(B)11

MINUS (-)

Enter the date from Schedule C, line 2, column (b), row (xi) in MMDDYY format

(15)

Amount Involved (xi)

2(D)11

MINUS (-)

Enter the amount from Schedule C, line 2, column (d), row (xi)

(16)

Initial Tax (xi)

2(E)11

MINUS (-)

Enter the amount from Schedule C, line 2, column (e), row (xi)

(17)

Date of Transaction (xii)

2(B)12

MINUS (-)

Enter the date from Schedule C, line 2, column (b), row (xii) in MMDDYY format

(18)

Amount Involved (xii)

2(D)12

MINUS (-)

Enter the amount from Schedule C, line 2, column (d), row (xii)

(19)

Initial Tax (xii)

2(E)12

MINUS (-)

Enter the amount from Schedule C, line 2, column (e), row (xii)

(20)

Total Tax

CL3

MINUS (−)★★★★★★

Enter the amount from Schedule C, line 3

(21)

Schedule C line 4, Have you corrected?

L4Y/N

Enter a "1, 2 or 3" for the Yes/No boxes from Schedule C, line 4. For special instructions see IRM 3.24.22.4.9, Yes/No Boxes

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 06 - Schedule D.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "06" always

(2)

Schedule D Accumulated Funding Deficiency

DL1

MINUS (−)

Enter the amount from line 1

(3)

Schedule D Tax Due

DL2

MINUS (−)

Enter the amount from line 2

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 07 - Schedule E.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "07" always

(2)

Amount of Shortfall 1st Quarter

EL1(A)

MINUS (-)

Enter the amount from line 1, column (a), 1st Quarter

(3)

Amount of Shortfall 2nd Quarter

L1(B)

MINUS(-)

Enter the amount from line 1, column (b) 2nd Quarter

(4)

Amount of Shortfall 3rd Quarter

L1(C)

MINUS(-)

Enter the amount from line 1, column (c), 3rd Quarter

(5)

Amount of Shortfall 4th Quarter

L1(D)

MINUS(-)

Enter the amount from line 1, column (d) 4th Quarter

(6)

Paid Amount 1st Quarter

L2(A)

MINUS(-)

Enter the amount from line 2, column (a), 1st Quarter

(7)

Paid Amount 2nd Quarter

L2(B)

MINUS(-)

Enter the amount from line 2, column (b), 2nd Quarter

(8)

Paid Amount 3rd Quarter

L2(C)

MINUS(-)

Enter the amount from line 2, column (c) 3rd Quarter

(9)

Paid Amount 4th Quarter

L2(D)

MINUS(-)

Enter the amount from line 2, column (d), 4th Quarter

(10)

Net Amount 1st Quarter

L3(A)

MINUS(-)

Enter the amount from line 3, column (a), 1st Quarter

(11)

Net Amount 2nd Quarter

L3(B)

MINUS(-)

Enter the amount from line 3, column (b), 2nd Quarter

(12)

Net Amount 3rd Quarter

L3(C)

MINUS(-)

Enter the amount from line 3, column (c), 3rd Quarter

(13)

Net Amount 4th Quarter

L3(D)

MINUS(-)

Enter the amount from line 3, column (d), 4th Quarter.

(14)

Net Amount Total

3(E)TOT

MINUS(-)

Enter the amount from line 3, column (e), Total

(15)

Tax on Failure to Pay Liquidity Shortfall

L4

MINUS(-)

Enter the amount from line 4

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 08 - Schedule F.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "08" always

(2)

Schedule F 4971(g)(3) Tax

F1C

Enter the amount from line 1c

(3)

Schedule F 4971(g)(4) Tax

F2D

MINUS (−)

Enter the amount from line 2d

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 09- Schedule G.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "09" always

(2)

Year when Benefits Paid

GL2

MINUS (−)

Enter the year as shown on line 2

(3)

Excess Fringe Benefit Amount

GL3

MINUS (−)

Enter the amount from line 3

(4)

Tax Amount

GL4

MINUS (-)

Enter the amount from line 4

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 10 - Schedule H.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "10" always

(2)

Excess Contribution

HL1

MINUS (−)

Enter the amount from line 1

(3)

Tax Amount

HL2

MINUS (−)

Enter the amount from line 2

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 11 - Schedule I.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "11" always

(2)

Schedule I Reversion Date

IL1

Enter the date from line 1 in MMDDYY format

(3)

Schedule I Reversion Amount

L2A

MINUS (−)

Enter the amount from line 2a

(4)

Schedule I Tax Percentage

2B%

Enter the first two digits shown from line 2b

If there are more than 2 digits, ignore the rest.

(5)

Schedule I Tax Amount

IL3

MINUS (−)

Enter the amount from line 3

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 12 - Schedule J.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "12" always

(2)

Number of Applicable Individuals

JL1

Enter the number from line 1

(3)

Effective Date of Amendment

JL2

Enter the date from line 2 in MMDDYY format

(4)

Number of Days

JL3

Enter the number from line 3

(5)

Total Number of Failures

JL4

Enter the number from line 4

(6)

Multiply by $100 (4980F Tax)

JL5

MINUS(-)

Enter the amount from line 5

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 13 - Schedule K.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "13" always

(2)

Prohibited Tax Shelter Transactions

KL1

MINUS (-)

Enter the number from line 1

(3)

Tax Amount

KL2

MINUS(-)

Enter the amount from line 2

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 14 - Schedule L

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "14" always

(2)

Number of Days during the Taxable Year

14L1

Enter the number from line 1

(3)

Multiply by $100

14L2

Enter the number from line 2

More Internal Revenue Manual

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