Section 37. General Instructions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
3.24.37 General Instructions¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 3.24.37, ISRP System, General Instructions.
Material Changes¶
(1) IRM 3.24.37.2.1.1, Log in to Windows, Updated subsection title and instructions to current system log in procedures.
(2) IRM 3.24.37.2.1.2, Working with Multiple Windows, Updated subsection title and revised instructions to current system log in procedures.
(3) IRM 3.24.37.2.1.3, Log on to the ISRP System, Revised instructions to current system log in procedures.
(4) IRM 3.24.37.2.5.3, Special Key Characteristics, Updated the Special Key Characteristics table.
(5) IRM 3.24.37.2.6, Operator Statistics, revised instructions to current procedures.
(6) IRM 3.24.37.3.3, Block Edit (BE), revised instructions to current procedures.
(7) IRM 3.24.37.4.8, Date, IRS Received Date, Tax Year and Tax Period Fields, Updated subsection title and added additional instructions and clarification of a what is considered a valid Received Date, Tax Year and Tax Period and additional transcription instruction.
(8) Incorporated various editorial changes throughout the IRM including, updating line numbers and dates, adding or correcting references, citations, and hyper-links, January 2025 Executive Order and OPM Guidance, and reorganizing the IRM without changing substantive content or its meaning.
Effect on Other Documents¶
Audience¶
Effective Date¶
Scott Wallace Director, Submission Processing Taxpayer Services
Program Scope and Objectives¶
Purpose: The instructions in this IRM apply to the Original Entry, Key Verification, and Block Edit of paper filed tax returns, remittances and related data through the Integrated Submission and Remittance Processing System (ISRP) and Quality Review of Original Entry and Key Verification.
Audience: Submission Processing Data Conversion Operation personnel including general clerks, leads and Managers. These instructions apply to all campuses.
Policy Owner: The Director, Submission Processing, Taxpayer Services.
Program Owner: Mail Management Data Conversion Section, Return Processing Branch (an Organization within Submission Processing).
Primary Stakeholders: Those affected by these procedures or have input to the procedures including a change in workflow, additional duties, change in established time frames, and similar issues include (but not limited to):
Accounts Management (AM)
Chief Counsel
Compliance
Information Technology (IT) Programmers
Statistics of Income (SOI)
Submission Processing (SP)
Taxpayer Advocate Service (TAS)
Program Goals: The goal of this program is to correctly transcribe Individual Master File paper filed tax returns and related documents for further processing using the instructions in this IRM.
Background¶
This section of the IRM provides general instructions for utilizing the ISRP system to transcribe data from a variety of forms listed in IRM 3.24.37.1.7 and how to utilize the ISRP system to perform quality review.
The purpose of the Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format 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 COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.
Responsibilities¶
The Director, Submission Processing approves and authorizes issuance of this IRM.
The Planning and Analysis staff provides feedback and supports local management to monitor and achieve scheduled goals.
The Operations Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM.
The Team Manager/Lead assigns, monitors and controls the workflow to complete the work timely.
The Team Employee applies the instruction for the duties presented in this IRM on the ISRP system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.
IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.
Program Management and Review¶
Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors Data Conversion 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: Program effectiveness is determined by Submission Processing employees being able to successfully transcribe data from a wide variety of tax forms. Goals are 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 function is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, 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.
Program Controls¶
Integrated Submission and Remittance Processing (ISRP) system access is granted through the Business Entitlement Access Request System (BEARS) process.
The processes included in this IRM are reviewed annually to ensure accuracy and promote consistency.
The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.
Acronyms, Terms, and Definitions¶
The following is a list of the acronyms that are used in this IRM section:
Acronym
Term
Definition
AIL
Additional Information Line
Used to place additional information notated (e.g., P.O. Box and another address)
ACT C
Action Code
A three-digit number used to alert the computer of a special condition or computation.
AKA
Also Known As
Used to designate the meaning, pseudonym or the best-known name for a person.
ATIN
Adoption Taxpayer Identification Number
A temporary tax identification number until a Social Security Number (SSN) could be obtained for a child in the process of being adopted.
AUD C
Audit Code
An alpha or numeric character used to identify questionable conditions for Examination.
BE
Block Edit
Used for correction of entered data and for Quality Review.
BMF
Business Master File
A magnetic tape or disk file containing information about taxpayers filing business returns and related documents.
CCC
Computer Condition Code
Computer Condition Codes (CCC) are used to identify a special condition or computation for the computer which posts to the Master File. They are entered in the center portion of the Form 1040 between the entity area and dependents area.
DLN
Document Locator Number
The Document Locator Number (DLN) is the 14-digit number assigned to every return or document. Refer to DLN Composition Document 6209 IRS Processing Codes and Information, for detailed information.
EEFAX
Enterprise Electronic FAX
A new technology that allows users to electronically receive and route faxes.
EIN
Employer Identification Number
A nine-digit number identifying the account of a taxpayer on the Business Master File (BMF). The format is xx-xxxxxxx.
EOP
Entry Operator
The workstation operators who manually enter information into the system.
FMFIA
Federal Managers' Financial Integrity Act
The Office ensures compliance with the Federal Managers’ Financial Integrity Act.
FPC
Form Processing Code
A code to identify forms attached to a tax return.
GPP
General Purpose Programs
Documents or returns processed and sent to the intake systems directly without passing through generalized master file (GMF) also known as GMF mainline processing.
IMF
Individual Master File
A file containing information about taxpayers filing individual income tax returns and related documents.
IRM
Internal Revenue Manual
The primary, official source of "instructions to staff" relating to the administration and operation of the IRS.
IRSN
Internal Revenue Service Number
A number assigned by the IRS and is used in place of a required TIN during processing.
ISRP
Integrated Submission and Remittance Processing System
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.
ITIN
Individual Taxpayer Identification Number
A number assigned to a person with tax consequences who does not have and is not eligible for a Social Security Number (SSN).
KV
Key Verification
A status for ISRP terminals to enable data records to be verified by KV operators.
MCC
Major City Code
Code developed to decrease keystrokes for highly populated cities and/or cities with lengthy names.
MFT
Master File Taxes
A code to identify the specific module to which a transaction is to be posted.
NMI
No Middle Initial
Information for the name line entries.
NMN
No Middle Name
Information for the name line entries.
OE
Original Entry
Menu selection used to transcribe data from paper into computer system.
OMB
Office of Management and Budget
Office of Management and Budget (OMB) oversees the implementation of the President Budget and measures the quality of IRS programs, policies, and procedures to see if they comply with the president policies and coordinates with inter-agency policy initiates.
PIN
Personal Identification Number
A numeric or alpha-numeric password used in the process of authenticating a user accessing a system.
PRP
Program Requirements Package
The instructions that define how tax returns and tax forms can be processed to the Master File (MF).
PTIN
Preparer Taxpayer Identification Number
A nine-digit number that begins with a "P" and the first digit is "0" .
QR
Quality Review
A method to monitor, measure, and improve the quality of work.
RPC
Return Processing Code
An alpha or numeric character used to alert the computer to a special condition or computation.
SA
System Administrator
Serves as a subject matter expert with substantial responsibility for resolving complex and unique problems related to implementation, integration, evaluation, and management of a variety of computer systems, computer related equipment, files management and inventory, networking, operating systems, and systems software and their integration with other systems and networks.
SmartID
Smart Identification - IDENTITY, CREDENTIAL, AND ACCESS MANAGEMENT
Identification designed with smart card technology (computer chip embedded into the card) to verify the card holder’s identity.
SOP
Supervisory Operator
Responsible for monitoring work in progress, managing workflow and generating and processing reports in the program functions.
SPC
Special Processing Code
An alpha or numeric character used to alert the computer to a special condition or computation.
SSN
Social Security Number
A nine-digit number identifying the account of a taxpayer on the Individual Master File (IMF). The format is xxx-xx-xxxx.
TIN
Taxpayer Identification Number
Each taxpayer account on the Master File is permanently assigned a nine-digit number for identification of the tax account: EINs for business and SSNs for individual taxpayers.
Note:¶
For all 155XX and 455XX Programs, Doc Code 45 and Trans Code 720 are valid.
The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Format Code and related PRP section for Internal Revenue Manuals 3.24.0 (formerly known as the General Purpose Programs (GPP), and formerly numbered 3.29.0). The table shows the valid Job Name/Program # and Format code to access the various programs. GPP IRM Program Numbers and Block Header Validity Checks:
IRM 3.24.28, Foreign Account Tax Compliance General Purpose Programs
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
Form 8938 (attached to Form 1040, Form 1041, Form 1065, Form 1120 and Form 1120-S)
43300
201
37
Form 8938 (attached to Form 1040-NR)
43310
202
37
Form 8966
36500
217
23
IRM 3.24.29, SCRS Error Resolution
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
IRP (Errors)
44900
206
77
BMF Errors
15900
207
IMF Errors
45900
210
IRAF/EPMF Errors
72820
211
IMF Rej.
45901
204
BMF Rej
15901
203
IRAF/EPMF Rej.
72822
205
IRM 3.24.30, Data Controls
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
4028
38300
216
79
4028A
38300
310
2345
38300
311
813
38300
312
IRM 3.24.40, Application for Taxpayer Identification Number for Pending U.S. Adoptions (AUSPC Only)
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
W-7A
33060
008
100
IRM 3.24.50, Campus Performance Evaluation Reporting System
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
3081
59600
073
82
Salary Update
59602
055
83
Emp. Master Adj
59602
056
OFP Update
59602
057
Emp. Time Err
59602
058
QR Error Listing
59602
059
Cum File Adj
59602
060
IRM 3.24.162, BOB Transcription Instructions
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
BMF BOBs
15910
213
78
IMF BOBs
45910
214
IRAF/EPMF BOBs
72821
215
IRP BOBs
44910
212
IRM 3.24.180, Allocated Tips
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
8027
80310
170
93
8027
80319
175
IRM 3.24.183, Planning and Control Data
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
8350
59701
221
92
Block Deletes Processed List
59705
176
IRM 3.24.226, Declaration for Electronic Filing
FORMS
JOB NAME/PROGRAM NUMBER
Format Code
PRP SECT.
8453–FE
12933
264
90
8453–FE Multiples
12930
265
90
8453
42900
140
90
Data Entry Phases¶
Data entry is accomplished using Original Entry and Key Verification. A brief description of each follows:
Original Entry (OE) consists of:
Entering data from input documents into the ISRP System.
Checking program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid.
Sequence checking all Document Serial Numbers and Section Numbers within documents.
Assuring that the Section Number entered is valid for the document being entered.
Determining if all systematically required sections for a given document have been entered.
Zero balancing the interrelated money amounts. Specific sections are subjected to a zero-balance routine, in which the combination of all positive and negative amounts should equal zero, within given tolerances.
Checking entries between two lines or between a line and a section for missing data.
Determining if the information entered for a field is valid (e.g., alpha, numeric); if a field must contain data; if the field must be filled (e.g., Social Security Number (SSN), Employer Identification Number (EIN)); or if there are too many characters in a field (i.e., overflow).
Key Verification (KV) is, in effect, a duplication of the Original Entry input with the following exceptions:
The KV EOP (Entry Operator) is prompted by the system, for the document and section or part of a section to verify. This procedure allows those sections and parts of a section that do not require verification to bypass this phase.
The KV EOP is alerted when a difference between the KV entry and the OE entry is encountered. This allows the KV EOP to make corrections as necessary.
Block Edit (BE) is used for correction of entered data and for Quality Review. Block Edit allows access to blocks which are partially entered, entered but not key verified, and which have been key verified. Quality Review can only access completed blocks.
General Information¶
This section provides instructions for using the ISRP system.
ISRP Login and Security¶
This section provides instructions for log in, log off and security.
Note:¶
Logging on to the ISRP system requires activation through the BEARS process. This will assign a User Name to the employee. The User Name identifies the type of user as an Entry Operator (EOP), Quality Review Operator (QR), Supervisory Operator (SOP), Work Leader Operator (WOP) or System Administrator (SA).
Log in to Windows¶
Press to begin logging in to the Windows environment.
An Authorized Government Use Only screen will display. Be sure to read the entire message. If you are not authorized to use the system, do not continue logging in. If you are authorized, press
Insert your Smart Identification (SmartID) card into the card reader attached to your computer.
Note:¶
The card reader may be built into the keyboard or attached as a separate USB device.
After a short delay, the Connect a smart card information is replaced with your name, an e-mail address with your SEID, smart card sign-in, and the cursor in the PIN box.
Input your SmartID Personal Identification Number (PIN). To protect your PIN, the system displays a dot for each character typed.
Note:¶
Make sure the
Press
Working with Multiple Windows¶
The Windows environment allows you to have multiple windows open and switch between them as needed. For example, you can have the ISRP application open in one window with the SERP IRM via Microsoft Edge open in another. When open, the ISRP application will take up your entire monitor in a "full screen" mode. However, you can still switch between currently open windows or open a new window while in the ISRP application.
A new window/application can be opened within the ISRP application by pressing the
Select open windows using
Press
While continuing to hold down the
When you’ve selected the desired window, release the
Log on to the ISRP System¶
Select the Windows icon in the lower left corner. This can be done by pressing the Windows key on the keyboard or using the mouse to select the icon.
Select "All" , to see all applications.
Scroll down to the letter "I" in the list of available applications.
Figure 3.24.37-1
Please click here for the text description of the image.
Select the ISRP folder. The folder expands to show the options of "2D Barcode Reader" , "Data Entry Operations" , "ISRP System Information" , "SuperSOP" and "Supervisory Functions" .
Select the appropriate option. For data entry, select "Data Entry Operations" .
The "ISRP Data Entry Operations" Windows Security pop-up box appears. Enter your Smart Card PIN.
The sp_eop application dialog box appears.
Log off the ISRP System¶
To log off when entering or verifying document data:
Be sure to exit the Visual Basic Data Entry Application (VBDEA) properly before logging off when entering or verifying document data by pressing
Enter "Y" .
Press
Enter "Y" . The Data Entry Operations window will appear. Select the "X" in the upper right corner of the screen.
To log off from the Data Entry Operations window:
Press
At the option screen, select Sign Out.
Remove your SmartID card.
Figure 3.24.37-2
Please click here for the text description of the image.
Data Entry Operations Window¶
After successfully logging in as an Entry Operator (EOP), the Data Entry Operations window appears. SOPs may also display the Data Entry Operations by selecting "eop-applications" from the Start menu. The window consists of the following components:
Title bar which displays the name of the window.
Menu bar which provides pull-down menu choices (detailed below) for access to ISRP functions.
Tool bar which displays a printer icon and a Help icon.
Status bar which indicates if the Num Lock Key is activated.
Figure 3.24.37-3
Please click here for the text description of the image.
Note:¶
Menu choices marked with an asterisk (*) are used by Course Developers or other operators designated by management.
Visual Basic Data Entry Application (VBDEA)¶
The application used for data entry in the ISRP system is Visual Basic Data Entry Application (VBDEA).
Entry Operator (EOP) Dialog Box — Access Block¶
VBDEA data entry screens are accessed by selecting an operation from the drop-down menus in the Data Entry Operation window as described in IRM 3.24.37.2.2.1, Menu Bar. After selection of a menu option, the EOP Dialog box appears.
If you select New or Resume from the Original Entry (OE) or Key Verification (KV) Menu Bar, an EOP (Entry Operator) Dialog box appears.
Follow the instructions for accessing a block:
IF
THEN
Original Entry of a new block
Enter Program Number. Press
Enter ABC. Press
Enter SOP if different from the assigned SOP.
Select "OK" or press
Sight verify the ABC and Program Number. If incorrect, press
Key Verification
Enter ABC. Press
Enter SOP. Press
Select "OK" or press
Note:¶
If you have just ended a block, the program number of the block just entered will already be displayed and must be changed if the next block is a different program.
Figure 3.24.37-4
Please click here for the text description of the image.
Visual Basic Data Entry Application Screen Display¶
The Input Area contains the fields in which the document data is entered by the operator. Color is used to distinguish certain field characteristics: Data Input Display
Type
Color
MUST ENTER
Green
Accepts Negative
Pink
MUST ENTER & Accepts Negative
Yellow
Requires no entry
Gray. (An example is the Remittance field on a non-remit return)
The General Purpose Display Area displays error messages, pop-up boxes, or informational messages.
The Status Bar Area (Status Line) displays the current operation and location in the block. It contains the following fields:
Status: the operation being performed (OE, KV, and BE)
Type: the program number
ABC: the Alphanumeric Block Control number for the current block
DSN: the current document's serial number (blank if block header)
Section Number: the current section number or "Blk Hdr" if block header
The Function Key Area displays function keys available to the operator based on the field the cursor is in. Function Key use is described IRM 3.24.37.2.5.3, Special Key Characteristics.
Figure 3.24.37-5
Please click here for the text description of the image.
Locked Block¶
If a locked block message appears, contact the Manager or Lead immediately. The Manager must release the block at the workstation before you can resume.
ISRP Keyboard¶
The ISRP Keyboard has three types of keys:
Function Keys - located on the top of the keyboard and numbered
Typewriter Keys - located under the function keys.
Numeric Keys - located on the right side of the keyboard.
Embedded Keypad¶
The embedded keypad refers to a set of non-numeric keys in the right portion of the main part of the keyboard that can be used to enter numbers in certain fields. The embedded keypad is automatically activated for numeric fields and manually activated by pressing
Numeric Keypad¶
The numeric keypad is automatically active for OE, KV, and Block Edit (BE). To activate the numeric keypad when in the EOP Dialog box, press
Special Key Characteristics¶
Various functions unique to VBDEA are assigned to function keys and certain other keys on the ISRP keyboard. Specific functions vary depending on the processing mode and current field. The three processing modes are:
Append/Edit Mode allows the operator to add documents and sections to a block. It is the default mode for OE.
Command Mode allows the operator to move within the block and insert, delete, or edit sections and documents.
Verify Mode is used in KV and allows the operator to verify OE data by re-keying the data on a field-by-field basis.
KEY
MODE: APPEND/EDIT (OE and BE)
MODE: COMMAND (OE, BE and KV)
MODE: VERIFY (KV)
Moves the cursor to the previous field without erasing characters that have been entered.
Moves the cursor to the previous section in all sections except the block header.
Moves the cursor to the previous field without erasing characters that have been entered.
Moves the cursor to the next field and erases any characters that have been entered.
Moves the cursor to the next section except in the last entered section.
Moves the cursor to the next field and erases any characters that have been entered.
Moves the cursor to the previous field and erases any characters that have been entered.
Changes Mode to Append/Edit allowing data to be entered and/or edited in the currently displayed section.
Moves the cursor to the previous field and erases any characters that have been entered.
Returns to Append Mode in the last document entered in the block.
Returns to next document to be key verified.
Duplicates data from the same field in the previous document and moves the cursor to the next field.
Initiates a search to find a document and section within the block.
Duplicates data from the same field in the previous document and moves the cursor to the next field.
Moves the cursor to the next MUST ENTER field in the current section. (The cursor will skip any MUST ENTER field if it already has data present.) If no MUST ENTER field is present, the cursor moves to the prompt for the next section.
Moves the cursor to the next Must Verify field in the current section. (The cursor will skip any Must Verify field if it already has data present.) If no Must Verify field is present, the cursor moves to the prompt for the next section.
Clears and overrides an error message, if allowed, and moves the cursor to the next field.
Deletes a section or document within a block except for the block header. If in Section 01, it will delete the document.
Clears and overrides an error message, if allowed, and moves the cursor to the next field.
Displays the previously entered section. To finish viewing the section and return to the current section, the operator enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" confirmation box.
Inserts section into the current document.
Displays the data entered in OE for a field. To continue verifying the field, the operator enters "Y" in the "DONE VIEWING OE VALUE?" confirmation box.
Accesses Command Mode. If in the Block Header, it exits the block. Also used to clear error messages.
Exits the application.
Accesses Command Mode. If in the Block Header, it exits the block. Also used to clear error messages.
Clears the field. The cursor remains in the field.
Clears the field. The cursor remains in the field.
Enters PO BOX in an address field.
Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.
For all sections except the block header and first document, moves back to the same section in the last document where that section exists.
Enters PO BOX in an address field.
Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.
Fills a zero-filled field with question marks (???) and moves the cursor to the next field unless in the Block Header. If in the Block Header, clears all fields except the ABC field.
For all sections except the block header and last document, moves to the same section in the next document where that section exists.
Fills a zero filled field with question marks (???) and moves the cursor to the next field unless in the Block Header. If in the Block Header, clears all fields except the ABC field.
Displays the previous section. To finish viewing the section and continue verifying the current section, operator enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" confirmation box.
Inserts a document
Shows the KV operator the data previously entered in OE for the current section. To continue verifying the section, the operator enters "Y" in the "DONE VIEWING OE VALUES?" confirmation box.
Deletes End of Block (Block Edit only).
This function is currently not available.
This function is currently not available.
This function is currently not available.
This function is currently not available.
Moves the cursor to the next field.
Moves the cursor to the next field.
Moves the cursor to the first position of the Section Number field.
Moves the cursor to the first position of the Section Number field.
Deletes section or document within a block except for the block header. If in Section 01, deletes the document.
Moves cursor to previous character and erases character.
Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed.
Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed.
Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed.
Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed.
Moves to the next section for all sections except the last section entered. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed.
Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed.
<↑> (up arrow)
Moves the cursor to the previous field without erasing characters that have been entered.
Moves to the previous section for all sections except the block header.
Moves the cursor to the previous field without erasing characters that have been entered.
<↓> (down arrow)
Moves the cursor to the next field and erases any characters that have been entered.
Moves to the next section for all sections except the last section entered.
Moves the cursor to the next field and erases any characters that have been entered.
<→> (right arrow)
Moves the cursor one position to the right within the current field without erasing any characters. If the cursor is in the last position of the field, the cursor moves to the first position of the next field.
Moves the cursor one position to the right within the current field without erasing any characters. If the cursor is in the last position of the field, the cursor moves to the first position of the next field.
<←> (left arrow)
Moves the cursor one position to the left within the current field without erasing any characters. If the cursor is in the first position of the field, the cursor moves to the last position of the previous field.
Moves the cursor one position to the left within the current field without erasing any characters. If the cursor is in the first position of the field, the cursor moves to the last position of the previous field.
<*> (asterisk) on numeric keypad
Moves the cursor to the next MUST ENTER field in the current section. (The cursor will skip any MUST ENTER field if it already has data present.) If no MUST ENTER field is present, the cursor moves to the prompt for the next section.
Moves the cursor to the next Must Verify field in the current section. (The cursor will skip any Must Verify field if it already has data present.) If no Must Verify field is present, the cursor moves to the prompt for the next section.
<+> (plus sign) on numeric keypad
Enters double zero ("00" )
Enters double zero ("00" )
<-> (minus sign) on numeric keypad or in row of numeric keys
Enters data as a negative amount.
Enters data as a negative amount.
</> (forward slash) on numeric keypad
Inserts the letter "P" in the Preparer Taxpayer Identification Number (PTIN) field.
Inserts the letter "P" in the PTIN field.
Inserts the character "<" , commonly called a caret or bracket in ISRP.
Inserts the character "<" , commonly called a caret or bracket in ISRP.
<6> in row of numeric keys (not keypad)
Inserts the character <, commonly called a caret or bracket in some name fields. Otherwise, press
<7> in row of numeric keys (not keypad)
Inserts the character& without using Shift for NAME1 and AIL entries.
Inserts the character& without using Shift for NAME1 and AIL entries.
Note:¶
If a function key is used to copy data, it is the responsibility of the EOP to ensure that the copied information is correct.
Operator Statistics¶
The Individual OPSTATS Report is a display that shows the operators production statistics for the current shift. To view the report, select "OPSTATS Report" from the Data Entry Operations window and press
Note:¶
Do not use data shown in the report for time reporting purposes.
Fields displayed in the "OPSTATS" window are as follows:
EOP — User ID of the EOP requesting the report.
PROGRAM — Program(s) worked during the shift.
KS — Total keystrokes for the program/operation.
KS/HR — Keystrokes per hour for the program/operation.
DOCS — Total documents entered for the program/operation. (Block Headers are counted as documents.)
D/HR — Documents per hour for the program/operation.
CHARS — Total alphanumeric and special characters entered for the program/operation.
CHAR/DOC — Characters entered per document for the program/operation.
E-TIME — Total time spent in the program/operation.
Note:¶
The KS, KS/HR, DOCS, D/HR, CHARS, CHAR/DOC, and E-TIME columns appear three times, once for each operation (OE, KV, and BE).
Data Entry Information¶
Data entry is accomplished using Original Entry (OE), Key Verification (KV) and Block Edit (BE).
Original Entry (OE)¶
This section provides instructions for the Original Entry (OE) of data into the ISRP System for processing. This data is transcribed by EOPs from blocks of documents. The OE function consists of OE New and OE Resume. OE New is used when first starting to enter a block. OE Resume is used to resume entering a block that was exited prior to entering all documents in the block. Detailed instructions for transcribing different types of documents are located in the document-specific IRMs.
During OE, the system does the following:
Checks program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid.
Sequence checks all document serial numbers and section numbers within documents.
Assures that the section number entered is valid for the document being transcribed.
Determines if all systematically required sections for a given document have been entered.
Zero balances the interrelated money amounts. Specific input sections are subjected to a zero-balance routine in which the combination of all positive and negative amounts should equal zero within given tolerances.
Checks entries between two lines or between a line and a section for missing data.
Validates the TIN against the Check Digit to ensure both are transcribed correctly.
Determines if the information entered for a field is valid (i.e., alpha, numeric); if a field must contain data (i.e., Social Security Number (SSN), Employer Identification Number (EIN); if a field must be filled (i.e., SSN, EIN); or if a field contains too many characters (overflow).
To access a block for Original Entry (OE) of work use the following instructions.
IF
THEN
You are starting OE of a new block,
Select Original Entry→OE→New
Enter program number. Press
Enter ABC. Press
Enter SOP ID if different from your SOP ID.
Select "OK" or press
You are resuming OE of a block that has been partially entered,
Select Original Entry→OE→Resume
Enter ABC. Press
Enter SOP ID if different from your SOP ID.
Select "OK" or press
Note:¶
If a locked block message appears, contact the Manager or Lead. The Manager or Lead must release the block at the workstation.
The EOP must, as entries are made, visually check the Serial Number of each DLN for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer the document to the Manager.
EOPs will enter each block of documents in appropriate formats as outlined in the ISRP Transcription Operation Sheets in other chapters of the IRMs (e.g., IRM 3.24.0).
Block Header — Original Entry (OE)¶
Visually compare the Document Locator Number (DLN) of Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the block. If the DLNs do not match, refer the block to the Manager or Lead.
Enter the Program Number, ABC, and SOP ID in the EOP Dialog box. The block header screen display appears
The Block Header Display is shown below.
Figure 3.24.37-6
Please click here for the text description of the image.
The system displays the entered ABC and Program Number. (If you entered an incorrect ABC or Program Number in the EOP Dialog box, exit the block header and start over by pressing
ABC — The Alphanumeric Block Control number is a three-character code assigned to a block to track it during processing. This field cannot be entered or changed. It is generated by the system.
DLN — The Document Locator Number is the 12-digit number that uniquely identifies a block. Enter the first eleven digits. The twelfth (12th) digit is generated by the system. If the generated digit is incorrect, enter the correct digit.
BATCH — The Cart Batch Number identifies the cart on which the block is located.
COUNT — The Count is the number of documents in the block.
CR — The Credit amount is the sum of all the credit amount fields for the entire block.
DB — The Debit amount is the sum of the debit amount fields for the entire block.
TRCODE — The Transaction Code is a three-digit code used to identify activity on a taxpayer's account.
TRDATE — The Transaction Date is an eight-digit number in MMDDCCYY format that corresponds to the date the document remittance is received by the IRS.
MFT — The Master File Tax Code is a two-digit number that identifies the specific type of account to which a transaction is to be posted.
SECAMT — Secondary Amount is the sum of the secondary amount fields for the entire block. If there is no entry in this field, the system zero-fills the field.
SOURCE — The Source Code indicates the type of re-entry documents in the block. The Source Code can be “4”, “R”, or “N”. If there is no entry in this field, the system zero-fills the field.
YEAR — The Year is the last digit of the year for which the documents are to be applied.
PRIOR YEAR — Prior Year indicates that the documents are for a year prior to the current processing year. If there is no entry in this field, the system zero-fills the field.
RPS — The RPS Indicator identifies that RPS processing has been performed for remittances associated with the block of documents.
Note:¶
Form 1332, Block and Selection Record, or Form 813, Document Register, with "RPS" or "RRPS" annotated on the form will indicate that they are from RRPS. An RPS indicator of "S" for IMF should be entered.
All re-entry documents are grouped by Re-entry Source Code and then grouped together with any other documents from the same block that are batched during the same daily batching cycle.
It is important to process each day's receipts of re-entry documents timely so that ISRP will allow entry of the next day's receipts.
Document Entry — Original Entry (OE)¶
After the Block Header information has been entered, the first section of the first document in the block is displayed. Enter data as instructed in the document-specific IRM. If the DLN is illegible, refer the block to the Manager or Lead. Section 01 of the first document must be completed before logging off the system or pressing
After each field has been entered (except the TIN and Name Control fields), press
When you have entered all data from the document, enter "D" (End of Document) in the Section Number field to end the document. If you enter data in the last field of the last section of the document or ""D"" has been entered, Section 01 will appear for the next document.
Continue entering documents in the block in ascending serial number sequence (00, then 01, etc.). In a normal block, if the document serial number is not one number greater than the previous document, the system will display the error message "OUT OF SEQUENCE" or "NON ASCENDING" . If either of these messages is received:
If you entered an incorrect serial number, correct the serial number and continue.
If the serial number is correct, check the block for the missing document(s) and replace any document found out of sequence in the block.
If the document has a duplicate Document Locator Number (DLN), or the DLN is missing, remove the document from the block and give it to your Manager or Lead.
Note:¶
If a "Re-input" block, the system will accept non-consecutive Serial Numbers. For these blocks, a "4" , "R" , or "N" will have been entered in the Source Code element of the Block Header. If you are entering a Re-entry block, the system will accept non-sequential serial numbers without displaying the "OUT OF SEQUENCE" error message.
If an incorrect or non-ascending serial number was entered, the system will display the error message repeatedly until the entry is corrected.
Note:¶
The ISRP System allows individual centers to determine whether they want the Serial Number to be manually entered, or to be automatically generated. If the center has chosen manual entry, the EOP must enter the Serial Number (00–99) and after entry, the cursor will go directly to the next field. If the center has chosen automatic generation, the Serial Number will be automatically generated by the system and the cursor will go to the next field. The EOP may change the Serial Number by pressing
Continue entering the block until the last document has been entered. If the block does not contain 100 documents, an "EB" (End of Block) must be entered in the Section Number field to end the block. If there are 100 documents, the block ends automatically.
After the "EB" has been entered, any corrective action (e.g., inserting, deleting) should be done prior to verifying the Block Header.
Documents can be added by the OE EOP using Block Edit after "EB" .
If a block has been erroneously ended, access Block Edit. Press
After the "EB" has been entered, the system may display the EOP Dialog box for the next blocks ABC to be entered. If the EOP wishes to continue with Original Entry using the same program number, enter the ABC for the next block. If a different program number is needed, close the current EOP Dialog box and re-access Original Entry (OE).
Mixed Entity/Data¶
During OE, if data is mixed - entity from one document, data from the next - notify the SOP at once. Do not end the block. There are three methods of corrective action which will be determined by the SOP. These three are:
If the entire block is going to be verified (i.e., not just the Block Header), prepare a note for the verifier stating which documents are involved. Attach the note to the face of the control document.
If the block is not going to be fully verified, use Block Edit to find and correct the documents involved. This must be done prior to verifying the Block Header.
Reject the block.
Key Verification (KV)¶
This section provides instructions for Key Verification (KV) of documents in which operators verify data previously transcribed into the ISRP system. A KV EOP selects Key Verification from the Data Entry Operations Menu Bar. The KV function consists of KV New and KV Resume. KV New is used when first starting to verify a block. KV Resume is used to resume verifying a block that was exited prior to verifying all documents in the block. Detailed instructions for transcribing different types of documents are located in document-specific IRMs.
Key Verification (KV) takes place after a block has been completed in OE and consists of re-keying certain portions of the data that was entered during OE to ensure that accurate data is passed forward from ISRP to other systems for further processing. When there is a difference between the KV entry and the OE entry, the system signals the operator to make corrections as necessary.
All block headers require Key Verification. KV of other data in the block is determined by programming requirements and criteria set by SOPs.
An operator must not verify a block of work that they previously entered unless authorized by management.
To access a block for KV of work use the following instructions. Key Verification (KV)
IF
THEN
You are starting KV of a block for which no KV has been performed,
Select Key Verification→KV→New
Enter ABC. Press
Enter SOP ID if different from your SOP ID.
Select "OK" or press
If you are resuming KV of a block that has been partially verified,
Select Key Verification→KV→Resume
Enter ABC. Press
Enter SOP ID if different from your SOP ID.
Select "OK" or press
Note:¶
If a locked block message appears, contact the Manager or Lead. The Manager or Lead must release the block at the workstation.
Block Header — Key Verification (KV)¶
After selecting Key Verification, enter the ABC and SOP ID of the block to be verified in the EOP Dialog box.
If for any reason the block is not available for KV, the error message "Cannot KV this block. See your manager." will be displayed. Take the following action:
Check the display to be sure the ABC and SOP ID were entered correctly and correct as necessary.
If the data entered was correct, refer the block to the SOP, and proceed with the ABC of the next block to be verified. The SOP can track the status of the block using an on-demand report.
Enter the block header information using the appropriate instructions. The KV EOP MUST enter the DLN for the Block Header from the first document of the block. Enter the remaining data for the block header. You can correct any data in the Block Header except the ABC.
If the data you enter matches the OE operator entry, the system will display the first section of the first document of the block if full KV is set for the block. If the block is set to Header KV, the message "ALL SECTIONS VERIFIED" will appear and you will be placed in Command Mode.
A field that has been generated will not have to be entered after initial verification of the field unless you change the data. However, fields that are populated from Document "00" will require the operator to press
If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking "ARE YOU SURE?" . If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message "UNVERIFIED RECORDS — EXIT ANYWAY?" is displayed.
Verifying Documents — Key Verification (KV)¶
Sections that require validation are as follows:
The first section of every document input by Original Entry.
All sections that fail the zero-balance check.
Systemically required sections that were not input during Original Entry.
Documents are verified one section at a time in ascending serial and section number sequence.
When the data entered by the OE operator and the KV operator agree, the system will display the first section of the first document of the block.
If the data entered by the KV operator differs from the data entered by the OE operator, an error message "VERIFY ERROR - REKEY FIELD" will display. The KV operator will clear the error message with
As the KV EOP enters a field, a box will appear at the point of the first mismatch. The KV operator should check the document, and if the KV entry is wrong, correct the entry by pressing
If there are errors remaining when the KV operator comes to the end of the field, the message "VERIFY ERROR - REKEY FIELD" will be displayed. The KV operator will clear the error message with
If the field is a money amount field, the error message will not appear until the KV operator has entered the entire field.
Entry and comparison of the last field required to be verified will end the document and the next document of the block to be verified will appear.
If the result of the entity check during OE was a short entity, the Check Digit, Name Control and TIN fields will be bypassed with the Check Digit and TIN displayed. No entity check will be performed. If the OE entry is incorrect, you can back up to the incorrect field(s) and correct the data. The system will then perform an entity check.
The KV operator can use Edit or Block Edit to move to sections previously entered for corrective action.
In verifying each field, the KV operator must press
Fields which have been generated will not have to be entered after initial verification of the field, unless they are changed by the KV operator. However, fields that are populated from Document 00 will require the KV operator to press
During KV you can insert a document that was omitted during OE.
The system will display the section number. All other fields will appear as blanks.
If the KV operator wishes to see the data as it was entered in OE, the KV operator can press
A required section that was not entered by the OE operator will be displayed for any corrective action. If there is no data present, press
If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking ARE YOU SURE?. If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message UNVERIFIED RECORDS — EXIT ANYWAY? is displayed.
Entity Access for Key Verification¶
The KV EOP will be prompted for the entity access at KV by receiving the prompt "TYPE OF ENTITY" . If the KV EOP enters L, P, or I, the system will respond by displaying the appropriate entity prompts. If the EOP enters "S" , the system will perform the Check Digit algorithm.
If the KV EOP presses
Mixed Data/Missing Section or Document — Key Verification (KV)¶
The KV operator can indicate that entity and data sections are mixed within a block by overlaying the section number with "MI" .
If after verification of at least 10 documents the KV operator determines that the data is still mixed, the block may be rejected only with the manager's concurrence.
The mixed data indication causes the block to be rejected by the system during end of shift processing.
If the system expects a Serial Number that is not in the block or one that should not be in the block (i.e., an extra document), examine the control form and documents within the block to determine:
If the document requested by the system is an extra document entered by the OE operator. If so, delete the document.
If the document is missing from the block (document has either been withdrawn or lost after original entry). If so, enter "MS" in the section number. Each section number for the missing document must have the "MS" overlaid in the Section Number field.
Block Edit (BE)¶
Block Edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. BE allows access to any block that has not been sent forward from ISRP for further processing.
To access a block for Block Edit, use the following instructions.
IF
THEN
Editing or reviewing a block already in the system
Select Block Edit
Enter ABC. Press
Enter SOP ID, or
Instead of entering the ABC and SOP ID, you may enter the block DLN.
Select "OK" or press
EOPs can select a block of work for Block Edit when the block is in the following statuses:
OE Partial
OE Complete
KV Partial
Format Pending
Format Complete
If the block is in OE Partial and the operator performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block.
Quality Review (QR) can select a block of work for review by taking the following actions. The dialog request box is somewhat different for QR:
ACTIONS
RESULTS
- Access BE as a Quality Reviewer
BE Request Work Dialog box appears.
- Select criteria for BE by entering the appropriate data in the fields
For example, enter the EOP User ID if selecting work for an individual employee. Enter Program Number if selecting work from a program, etc.
- Press
The select work dialog appears, with the Block DLN/RPSID/GPPID from which to select.
- Use arrow key to highlight the block
Block is highlighted.
- Press
Section 01 of the first document is displayed.
The block status must be OE complete to retrieve blocks using a QR ID. Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .
All users are able to view data. EOPs are able to change data. Each processing site determines whether its QR operators are allowed to change data.
Navigation is exactly the same for BE as for OE; and, the same rules apply when performing BE. All field validation rules and field type rules are the same.
Common Data Entry Instructions–Original Entry (OE), Key Verification (KV), and Block…¶
This section provides information and instructions applicable to all VBDEA data entry operations — OE, KV, and BE.
Exception:¶
Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields. If
No entry should be made for sections where no data is present for any element in that section, unless otherwise instructed. Overlay the Section Number with the next section containing data or end the document.
Once all entries for a section have been made, overlay the Section Number with the next section containing data or end the document.
The following instructions are for entering a document:
Any document may be ended before the last section by entering "D" in the Section Number field if significant data is not present for succeeding sections.
If entries are made to the final possible section of a document, the system will automatically end the document upon entry of the last field of that section.
Exception:¶
If entering the last section of document 99, the system will automatically end the block.
If line item entries require a corresponding section to be entered, the system will give the "MISSING SECTION(S) ERROR REQUIRED SECTION(S) MISSING" error banner. See IRM 3.24.3.1.11.2, Individual Income Tax Returns, MISSING SECTION(S) XX, XX, XX, ERROR===REQUIRED SECTION(S) MISSING, for instructions to correct this error message.
MUST ENTER Fields¶
Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields and are color-coded on the VBDEA screen as described in IRM 3.24.37.2.3.2, Visual Basic Data Entry Application Screen Display, and are denoted by stars (★★★★★★) in the "Fld. Term" column in the document-specific transcription instructions. If you try to bypass a MUST ENTER field without entering data, the system will stop on the field and generate the message "MUST ENTER FIELD" . Some MUST ENTER fields can be overridden as indicated in the specific instructions for the field. However, most require that something be entered. To continue entering data, use the following procedures:
If there is data present for field, press
If there is no data present for the field, enter a zero (0) unless otherwise instructed by the document-specific IRM.
Document Locator Number (DLN)¶
It is the responsibility of the EOP to visually check the DLN on Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the Block Header record. If it does not match, refer the block to the Manager.
EOPs MUST, as data is being entered, visually check each DLN on the documents for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer to the Manager. This can be done after the block is entered.
The KV EOP must key verify the DLN of the Block Header entry from the first document of the block of work.
Colored Editing¶
Editing on documents will be in various colors as follows:
Coding/Editing written or edited in red, orange, brown, blue, purple, or green.
Remittance—underlined or written in green.
Honor misplaced entries arrowed from one line to another.
Honor misplaced or corrected entries, arrowed or changed by the taxpayer, although not in red, orange, brown, blue, green, or purple.
Exception:¶
Any taxpayer editing to the RTN or DAN will not be honored. Follow instructions for altered Direct Deposit Section in IRM 3.24.3.1.10.14.
Exception:¶
Taxpayer editing to the Third-Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.
Prior Year forms will have transcription lines edited to reflect current year line numbers.
If any field has had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, do not enter information in that field.
If any field has not had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, enter the information in that field if present.
Red, Orange, Brown, Blue, Purple, or Green "Xed" Items¶
With two exceptions, items on a document with a red, orange, brown, blue, purple, or green "X" to the left will not be entered. Treat an "Xed" item as follows:
If only "X" to the left of the item, press
If "X" with a corrected amount to the left of or just above the "X" , enter the corrected amount.
Exception:¶
If the "Xed" item is green underlined (Remittance) and is the Amount You Owe, enter the green underlined amount as the Remittance Amount and enter zero for the Amount You Owe.
Exception:¶
If the "Xed" item is green underlined (Remittance) and a corrected amount is shown to the left of or just above the X, enter the green underlined amount as the Remittance and the corrected amount as the Amount You Owe.
If Code & Edit or the taxpayer has "Xed" a section out, do not enter the section.
Red, Orange, Brown, Blue, Purple, or Green Circled Items¶
All fields, except for money amounts, circled in red, orange, brown, blue, purple, or green will not be entered. Treat red, orange, brown, blue, purple, or green circled items as follows:
If circled only, press
Exception:¶
Circled money amounts will be transcribed. If a green underlined Remittance is also circled in red, orange, brown, blue, purple, or green, DO NOT ENTER THIS AMOUNT AS THE REMITTANCE. Enter the amount as the Amount You Owe.
Exception:¶
If the Direct Deposit area is circled, enter the data present.
If circled and a correction is written to the left of or just above the circled item, enter the correction.
Mis-Blocked Documents and Documents with a Differing Format¶
Mis-blocked documents (e.g., a Form 1040EZ in a Form 1040 block), documents with a format differing so greatly from the current format that they cannot be feasibly transcribed (a Form 1040 in the 1962 format in a current Form 1040 block), or mixed forms (e.g., page 1 of Form 1040-NR with page 2 of Form 1040) should be processed as follows:
Enter the document as Short Entity with all MUST ENTER fields and Action Code 610 in Section 01 and end the document.
Exception:¶
With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.
Note:¶
If additional information in Section 01 or other sections have been entered prior to identifying the document as a mis-blocked document, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press
Note:¶
For all submission processing sites other than AUSPC, enter Action Code 651 for an international return. For AUSPC only, enter Action Code 610 for a mis-blocked international return (an international return in a domestic batch).
If the document with a differing format has been edited or converted onto a current form, the entity and Remittance amount will be entered from the original document.
Note:¶
If edited as a prior year return, prior year returns are not subject to the above procedures. Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on current year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.
If a schedule or form cannot be transcribed because it is with the wrong program (e.g., Form 8283 with Form 1040) do not enter Action Code 610. Enter all valid sections.
Dates, IRS Received Date, Tax Year and Tax Period Fields¶
The IRS Received Date, often referred to as Received Date, is the date a document is first received by the IRS at any office or Submission Processing Site. Although most returns will have a Submission Processing Site Received Date stamp, returns from other IRS offices with a stamped Received Date are valid. Some examples of other offices are: Field Offices, Collection Branch, Examination Branch, etc., See Exhibit 3.24.37–7 and Exhibit 3.24.37–8 for examples of valid and invalid Received Date Stamps. If you have any doubt as to the validity of the Received Date stamp, contact the Manager. The Received Date, if it is stamped on the face of the return, will be transcribed into each document in MMDDYY format.
An Official Received Date Stamp may consist of no less than:
Month "MM" — two digits: 01–12.
Day "DD" — two digits: 01–31. (For example, -1, 1, or 01)
Year "YY" — two or four digits. (The century of the year may automatically generate.)
Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or
A functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Accounts Management (AM), etc.).
Note:¶
Any Date stamp that DOES NOT have to have the word "Received." should not be entered as the Received Date. Honor Received Dates that are faxed from an internal source (e.g., CI).DO NOT enter dates from other date stamps such as Resort Received Date, Postmark, Received Dates stamped by taxpayers, EEFAX dates, etc.
The Received Date cannot be greater than the current processing date.
Honor date stamped information edited in black ink or pencil. Do not enter date stamp information if "Xed" or circled in black ink or pencil.
Reminder:¶
Effective March 4, 2024, for all returns enter a Received Date when present. If the return is late filed, enter the Received Date. If the Received Date is missing, enter 6 periods.
Process all dates, e.g., Received Date, Transaction Date, Tax Period, Year of Birth, etc. EXCEPTION: THOSE IN THE BLOCK HEADER, as follows unless otherwise instructed in the document-specific IRMs: Examples
IF
THEN
Dates not present
Enter enough periods to fill the field.
Dates Illegible
Enter one period for each illegible digit.
Note:¶
If the periods are entered for the YY, the system will generate 20 for the century. This cannot be changed.
Dates Incomplete
Enter periods for missing digits.
Two or more different dates without editing
Enter the earliest date.
Two or more different dates with editing (ie. underlined or written in orange, red, green, brown etc.)
Enter the edited date.
Date is Invalid (For example, day is 32 or month is 13, or date is a future date.)
Enter enough periods to fill the field.
Note:¶
Once the date field has been started, all positions must be filled or an error message will display.
Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, CC, will be generated by the system based on the year entered.
Tax Year/Birth Year require only a year entry. Tax Years are 4 positions in CCYY format. Enter YY. The century digits, CC, will be generated by the system based on the year entered.
Use the following table to translate months into MM format:
Month
MM Format
Month
MM Format
January
01
July
07
February
02
August
08
March
03
September
09
April
04
October
10
May
05
November
11
June
06
December
12
Taxpayer Identification Numbers (TINs)¶
The IRS uses four different types of Taxpayer Identification Numbers (TINs) when processing Individual Master File (IMF) Taxpayer accounts. The following table contains the type of TINs and their format:
Taxpayer Identification Number (TIN) Type
Format
Social Security Number (SSN)
xxx-xx-xxxx
Individual Taxpayer Identification Number (ITIN)
9xx-(70-88)-xxxx
Adoption Taxpayer Identification Number (ATIN)
9xx-93-xxxx
Internal Revenue Service Number (IRSN)
9xx-XX-xxxx
The Form 1040 family may also contain Employer Identification Numbers (EINs) and/or Preparer Taxpayer Identification Numbers (PTINs) on the tax return or associated forms and schedules.
Taxpayer Identification Number (TIN) Type
Format
Employer Identification Number (EIN)
xx-xxxxxxx
Preparer Taxpayer Identification Number (PTIN)
Pxxxxxxxx Sxxxxxxxx Sxx-xx-xxxx (pre-printed boxes)
The following rules apply to all TIN type elements.
SSNs and EINs can appear with the hyphens on the ISRP displays.
If identical TINs are shown for taxpayer, spouse, and/or dependents, enter as shown.
It is not necessary to press
If the Primary TIN in Section 01 is not present, enter 9 periods. If any other TIN is not present, press
If two or more TINs are shown on the same line, enter 9 periods.
Exception:¶
If one of the TINs is a red, edited ITIN, enter the ITIN (AUSPC only).
If the TIN is incomplete, enter the digits shown followed by periods to complete an entry of 9 digits.
If the TIN is more than 9 digits, enter the first 8 digits and a period.
Enter a period for each illegible digit in the TIN.
If a TIN contains all the same digits, such as 000-00-0000, 111-11-1111, or P22222222, press
Exception:¶
For the Primary TIN, enter 9 periods.
If any TIN contains an alpha character, including Xs, enter the numerics followed by periods to complete an entry of 9 digits.
Exception:¶
The PTIN can start with "P" or "S" .
If preparer PTIN or EIN is not in the designated area (e.g., stamped), enter the PTIN or EIN in the appropriate field based on the format shown in (2). If the PTIN or EIN is not in the required format, do not enter.
Note:¶
If the PTIN is located on the EIN line, or vice-versa, do not move the misplaced entry unless edited.
Figure 3.24.37-7
Please click here for the text description of the image.
Money Amounts¶
All money fields will be DOLLARS ONLY unless otherwise specified.
The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.
If the prompt does not include the dollar sign ($), the entry is DOLLARS AND CENTS.
Entry of Cents
If a dollar amount is present and no cents are present, enter two zeros.
If a dollar amount is present and cents are lined through, enter two zeros.
If there is only a single numeric digit in the cents column, enter the digit followed by one zero (0).
Note:¶
If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.
Zero Amounts — Press
Negative amounts — If the taxpayer indicates a loss (e.g., negative sign, brackets, the word "loss" ) in the near vicinity of the line, accept taxpayer's indication, when possible. If the field does not accept a negative entry, enter the amount as positive, unless otherwise instructed.
Edited Amounts — Enter the amount exactly as edited, unless otherwise instructed.
If there are two or more money amounts shown on a single line, if the amount is illegible, cannot be determined, or not in US currency, press
Discovered Remittance¶
If a check, money order, or cash is discovered attached to a document (usually found in W-2s) complete entry of all valid sections, then refer to the Manager.
See IRM 3.8.46, Deposit Activity - Discovered Remittance, for guidelines to handle discovered remittances.
If a person returns a Debit Card indicating "Economic Impact Payment" , forward the Returned Debit Card along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the Debit Card Number.
Note:¶
If the Refund Inquiry is located in another building, ensure the debit cards are sealed in an envelope and placed in a lockable canvas bag or container, or double wrapped and double sealed in opaque paper envelope or box.
Million Dollar Refunds¶
Returns that contain a "refund" amount of $100 million (100,000,000.00) or more on the refund amount line only are required to be handled expeditiously by entering Action Code 341 to send these returns to the ERS Rejects unit for immediate processing.
If a Million Dollar Refund return is found in a "normal" batch of work, enter Action Code 341.
Note:¶
A normal batch of work is a batch that is not identified as Expedite Processing.
Conversions¶
A Form 1040 must reflect current year Form 1040 line numbers.
A Form 6114, Prior Year and Conversion Form 1040 Edit Sheet or a copy of the current Form 1040, may be attached to the front of a tax return.
If present, the conversion sheet will be attached to the front of the return under the Presidential Election Campaign Fund (PECF) area and will contain the following edits on the conversion sheet:
Section 01 An edited check mark in the upper right-hand corner to indicate Age/Blind Indicators present on page 2 of the original form. The edited RPC, ACT C, and AUD C at the bottom of page 1.
Section 03, money amounts only
Enter Dependent information, Third-Party, Preparer information, Direct Deposit, Identity Theft Personal Identification Number information, and E-WAIV from the original return. Also edited on original return: SPC, CCC, DSI, Age/Blind Indicators, FPC. When one or more of the Age/Blind Indicators is marked on page 2 of the original return, a check mark will be edited in the upper right-hand corner of the Form 6114 to alert the DEC.
Additionally, Form 6114-A may be attached in place of Schedules 1 through 3. This one-page form contains the information needed to enter all the prompts for Section 04 and Section 05 for Form 1040.
Attached forms and schedules should be entered as shown or edited.
Field Overflow¶
If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:
Press
Press
If any of the entity data lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.
NAME1 — When the caret (<) is not at the end of the field and has been entered:
Press
Enter a pound sign (#) in the last position of the field.
Note:¶
If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).
NAME1 — When the caret (<) is at the end of the field or has not been entered:
Press
Press
Exception:¶
If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space.
Enter a caret (<) and the first letter of the last name.
Exception:¶
Enter the first two letters of the last name if backspace was pressed one additional time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.
Enter a pound sign (#) in the last position of the field.
If the error message is "NOT VALID DATA" see IRM 3.24.3.1.11.6.1, Name Line Validity Checks.
Example
Enter As
Samantha Annette & Raymond Benjamin Oak
SAMANTHA ANNETTE & RAYMOND BENJA<O#
Jeremiah James III & Janice Ann Marie Acorn
JEREMIAH JAMES III & JANICE ANN<AC#
AIL (Additional Information Line)
Press
Enter a pound sign (#) in the last position of the field.
ADD
Press
Enter a pound sign (#) in the last position of the field.
C/S (City/State)
Press
Enter a pound sign (#) in the last position of the field.
Illegible Data¶
When the name is illegible in the NAME1 field, enter a period (.) for the illegible character and continue entering the rest of the line.
When the AIL, street, or city/state is illegible, enter the pound sign (#) for the illegible character and go to the next field.
When the Computer Condition Code (CCC), Return Processing Code (RPC), Audit Code (AUD C), Form Processing Code (FPC), or Special Processing Code (SPC) is illegible, enter a pound sign (#) for each illegible character.
Check Digit/Name Control-Primary¶
Enter the Name Control as follows:
Press
Enter the four-character Name Control in the First Name Line area in the Name Control field, see IRM 3.24.37.4.14, for Name Control determination. It will not be necessary to press
If less than four characters, enter those shown and press
If the Name Control is missing or illegible, enter one period followed by
Code & Edit will edit "MINOR" to the name line if they determine the taxpayer is a minor. Do not use MINOR as the Name Control, when it is edited.
Note:¶
Name Control Determination¶
Determine a Name Control using the following procedures. The individual's last name must be determined in order to enter the correct Name Control. See IRM 3.24.37.4.15 for procedures in identifying the individual's last name when determining Name Controls.
Individual Name Control
A Name Control consists of the first four significant characters of the individual's last name. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).
Ignore spaces between letters in the last name.
Omit special characters (except hyphen), titles and suffixes.
Consider certain foreign names as part of the taxpayer's last name. Particular attention must be given to those names which incorporate a mother's maiden name as part of the last name. This practice is common in names of Spanish extraction.
If the Name Control is other than the primary, enter a period for each illegible character, unless otherwise instructed.
Examples of individual Name Controls:
Individual Name
Name Control
John Swallow
SWAL
John Lea-Wren
LEA-
Mary Lea/Jones
LEAJ
Mary Smith/Jones
SMIT
John Di Pigeon
DIPI
Cindy St. James
STJA
John O'Willow
OWIL
John Ao, Sr.
AO
Harry Laurel, Owner
LAUR
John Hardy, Minor
HARD
Pedro Paz Ayala
PAZA
Abdullah Allar-Sid
ALLA
Joe McElm
MCEL
Juan de la Oro Y Plata
DELA
Maria Rivas de Smith
DESM
John de Berber
DEBE
Jose Alvarado Lopez
ALVA
John Smith Gonzalez
GONZ
Maria Acevedo Smith
SMIT
John Garcia Garza Hernandez
GARZ
Donald Van Oak
VANO
Mark Von Hickory
VONH
Joe Running Bear
RUNN
John Big Eagle
BIGE
Mary Her Many Horses
HERM
Mary White & John Gold
Primary: WHIT Secondary: GOLD
Business/Corporate and Other BMF Name Controls
Instructions for determining BMF Name Controls are found in Document 7071-A, BMF Name Control Job Aid, catalog number 38048k.
Name Line Entries¶
Enter a caret (<) instead of a space to identify the primary taxpayer's last name.
Note:¶
The primary taxpayer is the taxpayer listed first on the tax form.
Do not space before or after the caret.
If there is a suffix, enter a second caret between the last name and the suffix.
Do not enter aliases, Also Known As (AKA), pseudonyms, etc.
Do not enter "No Middle Initial" (NMI), "No Middle Name" (NMN), or "No Last Name."
Example
Enter As
Henry A. Cherry
HENRY A<CHERRY
Wes Kern Jr
WES<KERN<JR
John Pine AKA Jack Pine
JOHN<PINE
Fred (NMI) Jones
FRED<JONES
Note:¶
The primary taxpayer's last name may not always appear in the "Last name" box.
On a joint return, enter an ampersand (&) between the primary and spouse's names or for the word "and" or "or" .
Space before and after the ampersand (&) unless preceded by a caret (<), in which case, space after the "&" only.
Example
Enter As
Your Name: Mary Beagle Spouse's Name: John Beagle
MARY & JOHN<BEAGLE
Your Name: John Beagle and Spouse's Name: Karen J.
JOHN & KAREN J<BEAGLE
Your Name: Mary Beagle or Spouse's Name: John Beagle
MARY & JOHN<BEAGLE
Your Name: Mary Beagle or Spouse's Name: John Maltese
MARY<BEAGLE<& JOHN MALTESE
If the taxpayer writes both names on the "Your Name" line, enter the data as shown in the following examples.
Example
Enter As
Sue or Chester Deer
SUE & CHESTER<DEER
Drew and Alice Carp
DREW & ALICE<CARP
The following rules and examples should be used when the primary taxpayer's name contains two last names. See IRM 3.24.37.4.15(5), (6), and (7) for Hispanic, Asian-Pacific, and Native American names. The rules are to ensure a match on the E-EIF and are not necessarily what the taxpayer has indicated in the "Last name" box.
If two last names are shown for a primary taxpayer, enter the caret before the last "Last name" .
Example
Enter As
Janet C Birch Laurel
JANET C BIRCH<LAUREL
Mary Peach Apple and Joe Apple
MARY PEACH & JOE<APPLE
Mohammed Adjul Jamin Kahlib
MOHAMMED ADJUL JAMIN<KAHLIB
On a joint return, if the taxpayers have two different last names, enter the carets before and after the primary taxpayer's last name.
Example
Enter As
Your Name: Dell Ash Spouse's Name: Linda Birch
DELL<ASH<& LINDA BIRCH
Your Name: Mary Lea-Wren Spouse's Name: John Wren
MARY<LEA-WREN<& JOHN WREN
If the last name for a primary taxpayer is connected by a hyphen, enter the caret before the name preceding the hyphen.
Note:¶
Never space before or after a hyphen.
Example
Enter As
Mary Lea-Wren
MARY<LEA-WREN
If the taxpayer uses a Prefixed last name, such as and not to be limited to, "Van" , "Von" ,"Van der" , "Vonder" , "Vander" , "Al" , "El" , "Le" , "Abu" , "St." , "La" , "Di" , "Da" , "De" , "Der" , or "Du" , consider this prefix as part of the taxpayer's last name. See IRM 3.24.37.4.15(6)a for Asian-Pacific names.
Example
Enter As
Mary Van Elm
MARY<VAN ELM
Daniel Di Almond
DANIEL<DI ALMOND
Susan Von Birch
SUSAN<VON BIRCH
Jules Vander Voss
JULES<VANDER VOSS
Ali El Smadi
ALI<EL SMADI
Abdullah Al Smadi
ABDULLAH<AL SMADI
Sharif Abu Patel
SHARIF<ABU PATEL
Charles St. John
CHARLES<ST JOHN
Maria La France
MARIA<LA FRANCE
John de Berber
JOHN<DE BERBER
Phil Berber de Smith
PHIL BERBER<DE SMITH
Francois Du Bois
FRANCOIS<DU BOIS
Diane San Juan
DIANE<SAN JUAN
Use the following rules for entering Hispanic names.
Note:¶
These rules may not accurately reflect all Hispanic last names but following them will provide consistency.
When "del" , "de" , "de los" , "de las" , or "de la" precedes a Hispanic name, include it as part of the last name.
Example
Enter As
Pablo De Lerma
PABLO<DE LERMA
Maria de los Angeles Perez
MARIA<DE LOS ANGELES PEREZ
Juanita de la Fuente
JUANITA<DE LA FUENTE
When two Hispanic last names are shown for a primary taxpayer, enter the caret before the first last name.
Example
Enter As
Your Name: Juan Garza Lerma
JUAN<GARZA LERMA
Your Name: Maria de Jesus Garza Spouse's Name: Juan Martinez
MARIA<DE JESUS GARZA<& JUAN MARTINEZ
When more than two Hispanic last names are shown for a primary taxpayer, enter the caret(s) as shown below.
Example
Enter As
Juan Garza Gomez Nazas
JUAN GARZA<GOMEZ NAZAS
Juan Garza Gomez-Nazas
JUAN<GARZA GOMEZ-NAZAS
Rosa Ramos Sanchez Martinez and Eduardo Martinez
ROSA RAMOS<SANCHEZ MARTINEZ<& EDUARDO MARTINEZ
If "Y" joins multiple Hispanic last names, ignore the "Y" when determining the placement of the caret as shown below.
Example
Enter As
Juan de la Oro Y Plata
JUAN<DE LA ORO Y PLATA
When two last names are shown for a primary taxpayer and only one is Hispanic, enter the caret before the second last name.
Example
Enter As
Mary Johnson Lerma
MARY JOHNSON<LERMA
John Acevedo Apple
JOHN ACEVEDO<APPLE
Lucy Lerma De Jones
LUCY LERMA<DE JONES
Use the following rules for entering Asian-Pacific names.
When "Van" (male) or "Thi" (female) appears with an Asian-Pacific name, do not include it as part of the last name.
Example
Enter As
Dang Van Le
DANG VAN<LE
Nhat Thi Pham
NHAT THI<PHAM
The last name may appear first on the name line. Reverse the first and last names in this situation.
Example
Enter As
Kwan, Kim Van & Yue Le
KIM VAN & YUE LE<KWAN
Native American last names may contain several words.
Example
Enter As
Mary Her Many Horses
MARY<HER MANY HORSES
Spike Big Horn
SPIKE<BIG HORN
Enter spaces as follows.
Enter a space for a period (.) or a slash (/).
Note:¶
When a slash (/) is present, treat it like a hyphen to determine the last name and name control, but do not enter a hyphen in the name line or name control fields in place of the slash.
Example
Enter As
J. T. Periwinkle
J T<PERIWINKLE
Mary Apple/Pear
MARY<APPLE PEAR
Mary Apple/Pear and Joe Pear
MARY<APPLE PEAR<& JOE PEAR
Space within a last name where shown.
Example
Enter As
Mary Mc Donald
MARY<MC DONALD
John G. O Connor
JOHN G<O CONNOR
Never enter two consecutive spaces.
Example
Enter As
James K. T. Apple
JAMES K T<APPLE
Omit prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Ms., and Miss. Also omit "Mrs." if the woman's given name is present.
Example
Enter As
Dr. John Periwinkle
JOHN<PERIWINKLE
Mr. Tom and Mrs. Kay Aspen
TOM & KAY<ASPEN
Exception:¶
Enter "Mrs." as shown when shown with the husband’s name or when the first name cannot be determined.
Example
Enter As
Mr. & Mrs. Tom L. Azure
TOM L & MRS TOM L<AZURE
Mrs. George Apple
MRS GEORGE<APPLE
Mrs. G Apple
MRS G<APPLE
Reminder:¶
"Mrs." should only be used when used in the Name Line as specified in the previous example, otherwise see IRM 3.24.37.4.15(17)b.
Reverse the first and last names when the last name is obviously first.
Example
Enter As
Apple, John
JOHN<APPLE
Enter hyphens where shown.
Note:¶
Never space before or after a hyphen.
Example
Enter As
James Purple-Orange
JAMES<PURPLE-ORANGE
Joy Apple-Pear or Joe Pear
JOY<APPLE-PEAR<& JOE PEAR
Omit and do not space for an apostrophe (') or parenthesis ().
Example
Enter As
James R. O'Hickory
JAMES R<OHICKORY
Cora Plum (Birch)
CORA PLUM<BIRCH
Cora (Plum) Birch
CORA PLUM<BIRCH
Always enter suffixes Jr., Sr., or Minor where shown or edited on the document. Omit suffixes such as "MD" , "CPA" , "TP" , and "SP" .
Example
Enter As
Hugh J. Apple Sr.
HUGH J<APPLE<SR
John Apple Jr. and Mary Apple
JOHN JR & MARY<APPLE
J.B.Oriole Jr. or Ann Wren
J B<ORIOLE<JR & ANN WREN
Mary and John Apple Jr.
MARY & JOHN<APPLE<JR
Fred Pear Minor
FRED<PEAR<MINOR
John Periwinkle M.D.
JOHN<PERIWINKLE
Enter Roman Numerals (alpha) for numbers that follow a name where shown on the document.
Example
Enter As
John E. Jackson 4th
JOHN E<JACKSON<IV
John H. Camelot III
JOHN H<CAMELOT<III
John Apple, Second
JOHN<APPLE<II
Mary Apple IV and John Apple IV
MARY IV & JOHN<APPLE<IV
John Apple IV and Mary Apple
JOHN IV & MARY<APPLE
Enter "DECD" as an abbreviation for Decedent, Deceased, Dec'd, Dec't, etc. where shown:
In the entity area.
Above the entity area, if noticed.
Example
Enter As
James C. Green Jr. Dec'd
JAMES C<GREEN<JR DECD
Jim E. Deceased and Joy Brown
JIM E DECD & JOY<BROWN
John and Mary Dec'd Apple
JOHN & MARY DECD<APPLE
John and Mary Apple Decedent
JOHN & MARY<APPLE<DECD
John A. Doe Deceased and Jane B. Peach
JOHN A<DOE<DECD & JANE B PEACH
John B. Peach and Jane A. Doe Dec'd
JOHN B<PEACH<& JANE A DOE DECD
John A Deceased and Jane B Deceased Doe
JOHN A DECD & JANE B DECD<DOE
John A Doe Deceased and Jane B Peach Deceased
JOHN A<DOE<DECD & JANE B PEACH DECD
Omit "Estate of" if shown or edited.
Example
Enter As
Estate of Frederick Jacana
FREDERICK<JACANA
Refer to the following instructions when part of the name is missing.
On a joint return, if either of the last names is missing, presume both taxpayers have the same last name.
Example
Enter As
Your Name: John Apple Spouse's Name: Linda
JOHN & LINDA<APPLE
Your Name: John Spouse's Name: Linda Apple
JOHN & LINDA<APPLE
On a joint return, if one of the first names or both last names are missing, enter a period for the missing name(s).
Example
Enter As
Your Name: _____Apple Spouse's Name: Linda Apple
. & LINDA<APPLE
Your Name: John _____Apple Spouse's Name: _____Apple
JOHN & .<APPLE
Your Name: John Apple Spouse's Name: _____Orange
JOHN<APPLE<& . ORANGE
Your Name: John Spouse's Name: Linda
JOHN & LINDA< .
Consider a single letter the last name if it is not followed by a period. If followed by a period, consider it an initial.
Example
Enter As
Danette B
DANETTE<B
Joe Apple Y
JOE APPLE<Y
Joe Apple Y.
JOE<APPLE Y
Maria Nazas R
MARIA NAZAS<R
Maria Nazas R.
MARIA<NAZAS R
If only a single name appears in the entity area, enter a hyphen (-) in the first position followed by a caret (<) and the name. (The hyphen or the MINUS (-) key can be used.) Do not space between the hyphen, caret and the name.
Example
Enter As
Goliath
–<GOLIATH
Frances
–<FRANCES
Rita J.
–<RITA J
When entering a name at the NAME1 prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.
Additional Information Line (AIL) Entries¶
Underlining will identify an entry for the AIL prompt.
Note:¶
Do not enter anything at the AIL if it is not edited, unless otherwise instructed.
The name line rules apply to names that are present in the AIL.
Exception:¶
Do not enter carets in the AIL field.
Example
Enter As
Salad Trust, Executor for John Orange Decd
NAME1: JOHN<ORANGE<DECD AIL: SALAD TRUST EXECUTOR
Paul DECD & Freida Yew
NAME1: PAUL DECD & FREIDA<YEW AIL: FREIDA YEW
If both a PO Box and a Street Address are present, enter the Street Address on AIL. (See IRM 3.24.37.4.17 (2)e for further instructions.)
Example
Enter As
Mr. John Aster 000 Zero Street P.O. Box 1234
NAME1: JOHN<ASTER AIL: 000 ZERO ST ADD: PO BOX 1234
When entering an address at the AIL prompt, follow the street address procedures.
Example
Enter As
123 East 10 Lane 1-B Post Office Box 95
AIL: 123 E 10TH LN 1 B ADD: PO BOX 95
In-Care-of Names/Addresses should be entered on the AIL whether underlining is present or not.
Enter "%" , a space and the name.
Do not enter "%" with an address. "%" belongs with a name but never with an address.
If the only address present has In-Care-of (%), omit the % and enter it in the address line.
If only an e-mail address is present for the AIL field, enter a single pound sign (#).
If edited, enter as edited.
If multiple names are present for the AIL, enter the In-Care-of name (%) first, if present, then enter all other information from left to right starting with the first line containing information.
Example
Enter As
In care of Robert C. Apple
AIL: % ROBERT C APPLE
c/o 123 First Street 49 Main Road
AIL: 123 FIRST ST ADD: 49 MAIN RD
c/o 23 Oak Street (no other address)
AIL: ADD: 23 OAK ST
c/o Mary Peach
AIL: MARY PEACH
Note:¶
If c/o is not underlined, but other information is underlined as the AIL, enter only the underlined information. Do not enter "%" .
c/o John@email.com PO Box 834
AIL: # ADD: PO BOX 834
For any return where DECD has been identified for entry on NAME1 and there is not a person's name edited or present for the AIL, enter a single pound sign (#) at the AIL prompt. If the AIL field contains an entry other than a person's name, enter the AIL information followed by a # at the AIL prompt.
Example
Enter As
John Aster DECD 49 Main Road
NAME1: JOHN<ASTER<DECD AIL: # ADD: 49 MAIN RD
John Aster DECD c/o 123 First Street 49 Main Road
NAME1: JOHN<ASTER<DECD AIL: 123 FIRST ST# ADD: 49 MAIN RD
John Aster DECD c/o Paul Yew 49 Main Road
NAME1: JOHN<ASTER<DECD AIL: % PAUL YEW ADD: 49 MAIN RD
When entering additional information at the AIL prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.
Street Address Entries¶
The purpose for the following instructions is to achieve uniformity so that duplicate filers can be identified.
Use the following rules if required to enter a street address.
The street address must always be entered first.
Note:¶
Address information preceding the street address should be entered after all other street address information
Exception:¶
See IRM 3.24.37.4.17(2)e.
Example
Enter As
Ste 820 291 Daisy Ln
291 DAISY LN STE 820
Apt 7 534 Red St Office B
534 RED ST OFFICE B APT 7
Wright College 123 Main St
123 MAIN ST WRIGHT COLLEGE
Wright 123 Main St
123 MAIN ST WRIGHT
Use standard address abbreviations unless the word is a proper name. See Exhibit 3.24.37–1 and Exhibit 3.24.37–2.
Example
Enter As
45 Circle Drive
45 CIRCLE DR
96 Avenue C
96 AVE C
128 Northeast Lane
128 NORTHEAST LN
12 Parkway Street
12 PARKWAY ST
716 Parkway
716 PARKWAY
54 West Valley Street South
54 W VALLEY ST S
Abbreviate words not part of the proper name or numbered street.
Caution:¶
When a street address contains multiple, consecutive, street designations (e.g., street, avenue, circle, road, etc.), abbreviate the last street designation.
Example
Enter As
17 South Court Street
17 S COURT ST
57 Park Circle Boulevard
57 PARK CIRCLE BLVD
12291 Country Place Drive
12291 COUNTRY PLACE DR
Directional addresses in the following formats should be entered as shown:
Example
Enter As
3 South Circle
3 SOUTH CIR
37 North 40 West
37 N 40 W
When there is a P.O. Box and another address or additional information, and neither is edited, only the P.O. Box should be entered on the address line. The remaining address or information should be entered in the AIL (additional information line). If the AIL already contains an entry, enter only the P.O. Box in the address field. Disregard the remaining address or information.
Example
Enter As
Mr. John Aster 000 N. Zero Street P.O. Box 1234
NAME1: JOHN<ASTER AIL: 000 N ZERO ST ADD: PO BOX 1234
Mr. John Aster P. O. Box 1234 000 N. Zero St.
NAME1: JOHN<ASTER AIL: 000 N ZERO ST ADD: PO BOX 1234
Mr. John Aster P. O. Box 1234, 000 N. Zero St.
NAME1: JOHN<ASTER AIL: 000 N ZERO ST ADD: PO BOX 1234
Mr. John Aster Jane Smith Exec P. O. Box 1234, 000 Zero St.
NAME1: JOHN<ASTER AIL: JANE SMITH EXEC ADD: PO BOX 1234
Mr. John Aster P. O. Box 1234 PMB 12
NAME1: JOHN<ASTER AIL: PMB 12 ADD: PO BOX 1234
Mr. John Aster P.O. Box 10202 DHCC
NAME1: JOHN<ASTER AIL: DHCC ADD: PO BOX 10202
Mr. John Aster c/o Wrightax P.O. Box 10202 DHCC
NAME1: JOHN<ASTER AIL: % WRIGHTAX ADD: PO BOX 10202
When there are two unedited addresses and neither is a P.O. Box, or if two unedited P.O. Boxes are present, enter a single pound sign (#) in the address field, unless otherwise instructed.
Example
Enter As
RR 1 Box 3 124 Main St
ADD: #
P.O. Box 236 P.O. Box 137
ADD: #
If only an e-mail address is present in the address field, enter a single "#" sign.
Omit "No" , "No." , "Num" , "#" symbol and "Number" if it appears as a prefix to a house, apartment, Route, or PO Box number.
Note:¶
If No or No. is used as a direction, enter "N" only.
Example
Enter As
859 Adams Avenue No 7
859 ADAMS AVE 7
57 Adams Avenue No. 7
57 ADAMS AVE 7
57 No 123 Ave
57 N 123RD AVE
123 Third Street #5
123 THIRD ST 5
123 Third Street Number 5
123 THIRD ST 5
Only add st, nd, rd, or th to a numbered street when there is a street designation (e.g., street, avenue, circle, road, etc.).
Exception:¶
Do not add suffix to numbered streets with fractions.
Example
Enter As
102 S. 38 Road
102 S 38TH RD
102 S. 38
102 S 38
102 S. 38 Road W
102 S 38TH RD W
1801 N 13 1/2 Street
1801 N 13 1/2 ST
Always include Box or Private Mailbox (PMB) with the street address. PMB should be entered at the end of the address regardless of where shown in the address.
Example
Enter As
102 S. 38 Private Mailbox 3
102 S 38 PMB 3
Private Mailbox 3 102 S. 38
102 S 38 PMB 3
405 Cedar Lane Box 37
405 CEDAR LN BOX 37
If a "Highway" name contains a number, always enter "HWY" before the number.
Example
Enter As
40 Highway
HWY 40
If data appears in an Apartment Number box/area, always enter "APT" before the apartment information. Never enter the apartment or Apt no. box/area data twice.
Exception:¶
If, in the Apt box, the taxpayer notates anything other than Apartment, such as: Lot, Unit, Space, the operator has the option of entering "APT" before the data in the box/area.
Example of Mailing Address
Example of Apt no.
Enter As
987 1st Circle
231
987 1ST CIR APT 231
987 1st Circle Apt 231
231
987 1ST CIR APT 231
562 Cedar Drive 76
562 CEDAR DR 76
253 State Avenue
Lot 9
253 STATE AVE APT LOT 9 or 253 STATE AVE LOT 9
Do not change text numbers to numeric digits or numeric digits to text numbers.
Exception:¶
For fractions, use numeric digits.
Example
Enter As
One Main Street
ONE MAIN ST
1 Main Street
1 MAIN ST
123 10th Lane
123 10TH LN
123 Tenth Lane
123 TENTH LN
167 One Half Eighth Lane
167 1/2 EIGHTH LN
Plurals for street, road, avenue, apartment, etc., will be entered as STS, RDS, AVES, APTS, etc.
Example
Enter As
Elm and Oak Roads
ELM AND OAK RDS
Never include the letters "APO" , "DPO" or "FPO" as part of the street address.
Omit "in care of" symbol (%) if shown with an address.
Example
Enter As
c/o 246 Rose Court
246 ROSE CT
Space for all special characters in the address line. Never enter two consecutive spaces.
Exception:¶
See the following instructions for the ampersand (&), apostrophe ('), slash (/), and standard address abbreviations.
Example
Enter As
357 Blue-Green St
357 BLUE GREEN ST
462 A. B. White Lane
462 A B WHITE LN
Always enter "AND" if an ampersand (&) is shown.
Example
Enter As
Elm & Oak Roads
ELM AND OAK RDS
Omit apostrophe (') if shown in address line. Do not space for apostrophe.
Example
Enter As
630 O'York Place
630 OYORK PL
Enter a slash (/), if present, in the address line. Do not space before or after the slash.
Example
Enter As
15 1/2 Tyler
15 1/2 TYLER
See Exhibit 3.24.37-1 for a listing of Standard Address Abbreviations that should always be used, unless the word is being used as a proper name.
See Exhibit 3.24.37-2, Optional Address Abbreviations, for a listing of Optional Address Abbreviations that must be used when an address line is too long, or may be used when the word is not the proper name of the street.
When entering the address information at the ADD prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.
City, State, ZIP Code¶
The following instructions cover generating or entering the city, state, and ZIP Code (including Armed Forces Post Office (APO), Diplomatic Post Office (DPO), and Fleet Post Office (FPO)).
City/State and ZIP Code Generation¶
After pressing
The pop-up window contains City Key and ZIP Code fields:
Exit the City Key/ZIP Code pop-up window if the city is missing or illegible, if there are multiple cities/ZIP Codes, or if the ZIP Code is missing, illegible, or less than five-digits. Press
City Key - If there is a Major City Code (MCC), you may, at your option, enter the two-character code and press
Note:¶
Do not use abbreviations, such as N, NO, S, SO, E, W, ST, or FT when entering the City Key, even if the abbreviation is shown on the return. Instead, enter the first three letters of the spelled-out city name. This note only applies to entering the City Key. If the city must be manually entered in the C/S field, the standard abbreviation should be used, as directed in the instructions in IRM 3.24.37.4.18.2.
Example
Enter City Key As
St. Louis
SAI
So. Pasadena
SOU
W. Covina
WES
Ft. Lauderdale
FOR
N. Kansas City
NOR
Mc Allen
MCA
El Segundo
ELS
ZIP Code - Enter the five-digit (or first five digits of a nine-digit) ZIP Code, and press
After entering the ZIP Code, the pop-up window closes.
If an MCC and the ZIP Code were entered, no attempt is made to match against postal data. The MCC will appear in the C/S field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. Verify that the MCC and ZIP Code are correct and
If the first 3 letters of the city and the ZIP Code were entered and a "good match" is found in the postal data, the city and state will be generated, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. A "good match" occurs when there is one, and only one, exact match between the data entered in the pop-up window and the US Postal Service data. Verify that the City, State, and ZIP Code are correct and
There are certain cities for which the City/State generation fails. The reasons for this include alternative spellings or abbreviations for cities in the US Postal Service's database. For example, both Phila and Philadelphia, and Hono and Honolulu are valid city names, however because ISRP requires one and only one exact match, no City/State will be generated. Many of these cities have Major City Codes (MCC) associated with them. See Exhibit 3.24.37-4 for a list of MCCs that can be used when the City/State generation fails.
If a generated city or City/State exceeds the number of characters allowed in the field, the system will generate a pound sign (#) as the last character of the city/state field.
If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as generated. This includes cities with directions or abbreviations.
Correct or change the City/State information only if a different city is generated.
If there is no "good match" found and an MCC was not entered, the city and state must be entered manually. The ZIP Code will remain in the ZIP field.
City/State Entry¶
If the city/state is not generated or must be changed, enter the city name as follows:
At your option, enter the Major City Code (MCC) for cities in your Submission Processing Site as shown in Exhibit 3.24.37-3.
Space for all special characters in the city/state line. Never enter two consecutive spaces.
Exception:¶
See the following instructions for the ampersand (&) and apostrophe (').
Always enter "AND" if an ampersand (&) is shown.
Omit apostrophe from city line. Do not space for an apostrophe.
Disregard all counties and parishes.
Townships and military installations should be entered if no city is shown.
Example
Enter As
Delhi Township
DELHI TOWNSHIP
Delhi Twp
DELHI TWP
Wright Patterson AFB
WRIGHT PATTERSON AFB
Correct obviously misspelled cities.
When "APO" "DPO" , or "FPO" is shown, enter "APO," "DPO" , or "FPO" as the city.
Example
Enter As
APO
APO
DPO
DPO
FPO
FPO
Note:¶
APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. If not an international return, ignore the international address if present with an APO/DPO/FPO address.
If North, South, East or West is shown at the beginning of the city name, use the standard abbreviation (e.g., N = North, S = South). In all other situations, spell out the direction. Major City Codes are not used in this instance.
Example
Enter As
West Miami
W MIAMI
Pueblo West
PUEBLO WEST
East Covina
E COVINA
South San Francisco
S SAN FRANCISCO
North Ogden
N OGDEN
If a number is shown as part of the city, it must be spelled out.
Example
Enter As
84
EIGHTY FOUR
1000 Oaks
THOUSAND OAKS
Use the state codes in Exhibit 3.24.37-5.
APO/DPO/FPO States are entered as follows:
Armed Forces Americas — AA
Armed Forces Europe — AE
Armed Forces Pacific — AP
APO New York or APO AE — APO/AE
DPO FL, DPO Miami, or DPO AA — DPO/AA
FPO Seattle, FPO San Francisco, or FPO AP — FPO/AP
Note:¶
APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. See IRM 3.24.3.1.10.2. If not an international return, ignore the international address if present with an APO/DPO/FPO address.
If two cities and/or states are present, enter a single pound sign (#).
When entering city/state information at the C/S prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.
ZIP Code Entry¶
Enter the five-digit or nine-digit ZIP Code.
If the ZIP Code is less than five digits, press
If the ZIP Code is more than five digits and less than nine, enter the first five digits.
If the ZIP Code is more than nine digits, enter the first nine.
If illegible or missing, press
If two or more ZIP Codes are present, press
If the five-digit ZIP Code is generated using the CITY KEY/ZIP Code pop-up window, press
International Returns¶
An international return is generally a tax return with an address outside of the 50 states and the District of Columbia. The most common other international returns contain at least one of the following:
US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.4.19.1.2 (2).
Note:¶
Domestic addresses and APO/DPO/FPO addresses are not international returns unless one of the following are attached.
Form 2555 or Form 2555-EZ, Foreign Earned Income (Attachment Sequence Number 34/34A/35).
Note:¶
If a Form 2555 or Form 2555–EZ is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.
Form W-2 with foreign income (if noticed)
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Notation of Dual Status
Primary taxpayer is a Non-Resident Alien (NRA)
Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Attachment Sequence Number 68).
Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
Instructions for International Addresses received at a Submission Processing Site other than AUSPC.
Returns with international addresses will be sent to AUSPC. This includes all US Possessions. Examples are Puerto Rico and US Virgin Island addresses.
Exception:¶
Excise tax returns (e.g., Form 11-C, Form 720, and, Form 2290) should be transshipped after Deposit Activity to the Ogden campus. EP Form 5330 should be transshipped to the Ogden campus. Tax Exempt Government Entity (TEGE) returns (e.g., Form 990/990EZ, Form 990C, Form 990T, Form 1041-A, Form 4720, and Form 5227) should be transshipped after Deposit Activity to the Ogden campus.
If the return is unnumbered, it should be pulled from the block and routed to Receipt & Control.
If the return is numbered, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.
Exception:¶
With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.
Note:¶
If additional information in Section 01 or other sections have been entered prior to identifying the document as an international return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 in Section 01 (and the Remittance amount if it is a Remittance return), press
General instructions for international returns received at AUSPC.
If additional information in Section 01 or other sections have been entered prior to identifying the document as a misblocked return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press
When entering international returns, follow international procedures first, unless otherwise instructed. Use regular Form 1040 procedures when there are no international procedures and for entry of the C/S prompt for domestic or U.S. possession addresses.
If the entity area of the return contains both a domestic (including US Possessions and APO/DPO/FPO addresses) and an international address, enter only the domestic address information in the appropriate entity lines. Disregard the international address information, even if edited.
Ignore prefixes, even if shown after the name, unless otherwise instructed. (See IRM 3.24.37.4.15 (9).
Example
Enter as
William Hoyt Mr
WILLIAM<HOYT
Corazon Tolentino Ms
CORAZON<TOLENTINO
Estrella Parlor Dr
ESTRELLA<PARLOR
Do not correct misspelled cities, provinces, countries, etc., Honor the taxpayer's spelling and abbreviations.
Do not use standard address abbreviations for international address returns unless edited by C&E. They should be used with US possessions or US domestic addresses.
Special character letters that have a corresponding key on the keyboard should be entered as the letter. Treat all other foreign characters as illegible.
Example
Enter As
ñ
N
ö
O
° (A degree sign)
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