Internal Revenue Manual Part 3. Submission Processing

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part3/irm_03-024-159), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 3.24.159, ISRP System, SCRS SC Edits.

(1) Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, correcting IRM links, Plain Language updates to improve readability, etc. This also includes updates throughout to organizational title Wage and Investment (W&I) to Taxpayer Services (TS) where applicable.

James L. Fish Director, Submission Processing Taxpayer Services

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

This section describes the way data from Integrated Submission and Remittance Processing System (ISRP), lockbox, mag tape, and the Service Center Recognition Image Processing System (SCRIPS) is validated and edited. It provides detailed information for the preparation of edit parameters; and designates responsibility for the initial implementation as well as periodic updating of the Edit System. Parameters for the Data Edit and Validation (DED) are also used by ISRP (Common Services).

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

Policy Owner: The Director of Submission Processing.

Program Owner: Return Processing Branch, Mail Management / Data Conversion Section.

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

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

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

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

All Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

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

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

Policy Statements that provide authority for the work being done.

The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

The team manager is responsible for assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

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

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

PCC 6040, SC WP&C Performance and Cost Report

PCC 6240, SC WP&C Program Analysis Report

Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each 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.

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

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

The following terms or acronyms are utilized throughout this IRM:

Term

Definition

Key Verification (KV)

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

Original Entry (OE)

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

IRM 3.24.37, ISRP System - General Instructions.

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

This IRM does not provide instructions for data entry.

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.

The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

In December 2004, OMB issued a revision of Circular Number A-123, Management's Responsibility for Internal Control, to provide guidance to federal managers on improving the accountability and effectiveness of federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

For specific guidelines and responsibilities, refer to the Circular A-123, and to IRM 1.4.1, Management Roles and Responsibilities, and IRM 1.4.2, Monitoring and Improving Internal Control.

The Service Center Replacement System (SCRS) eliminated the need for customized edits. A multipurpose program has been developed which performs a generalized edit function for all projects. This program is driven by parameters which must be supplied by the analyst assigned to each individual project.

SCRIPS data is input to the multipurpose program for validation/reject processing, but it does not undergo further edit processing as it is already in edited format.

Input to the Data Edit and Validation (DED) System and ISRP is through ISRP Data Entry, Lockbox, SCRIPS, and magnetic tape. Coordination of data entry instructions is the responsibility of the ISRP analyst, and the analyst assigned to each individual project. These instructions will govern the format of the input into the Edits Processing system. Fields will be edited and output in the same order in which they are entered.

Since the systems are designed so that input can be in a variety of formats, the general requirements for input are minimal and correspond to the format requirements for ISRP.

Each block must contain a block header which consists of:

Operator Class - See IRM 3.24.159.3.2, Operator Class

Format Code - See IRM 3.24.159.3.3, Format Code

Service Center (SC) Block Control Number - See IRM 3.24.159.3.4, Service Center Block Control Number

Each block must contain at least one document with a document breaker ([).

Each block must contain at least one section with a section breaker (@).

Each block must contain at least one field per section.

Each block must contain an end of block indicator (EOB).

When preparing parameters for an input document, comments can be placed on each parameter entry line by separating the end of the parameter and the beginning of the comment with at least three spaces.

The operator class is a one-digit field which may provide additional information on the type of document being entered. Operator class assignment for a given document is obtained from the ISRP analyst along with the Format Code. Generally, the Operator Class is assigned as follows:

Operator Class "0" - used for Individual Master File (IMF) and Business Master File (BMF) mainline documents.

Operator Class "1" - used for Employee Plan/Management Information System (EP/MIS).

Operator Class "2" - used for General Purpose Program (GPP).

Operator Class "5" - used for Information Return Program (IRP) documents read by SCRIPS.

A three-digit Format Code must be assigned by the ISRP analyst to each type of input document. While the sections within a document may have various formats on both input and output, all documents entered under one Format Code must have like formats.

The Format Code is a three-digit number ranging from 001 to 999. More than one type of document (Format Code) can be processed simultaneously through the edit system.

The same Format Code may be assigned to more than one type of input document if the input documents have the same identical formats.

For assignment of Operator Class/Format Codes, contact the ISRP analyst, OS:IT:AD:SP:RPB.

The SC Block Control Number (formerly ABC) is a three-digit/character Submission Processing Site generated code assigned to each block of documents for control purposes.

Output from the DED System and ISRP Common Services is governed by the parameters supplied for each document. IRM 3.24.159.5, Parameters, provides a detailed description of these parameters. In preparing parameters for a document, data sizing limitations are as follows:

Data Type

Maximum Size

Alpha Field

200 Characters

Numeric Field

80 Characters

Section

750 Characters

Document

16,000 Characters

Four problem code fields (one character each) are established by the edits program for every section, immediately in front of the section number. They are in order of occurrence:

ISRP

MIXED-DATA

SECTION

FIELD

These fields will be zero-filled if the problem code checks are successfully passed. More information on problem code checks may be found in Functional Specification Package (FSP) documentation (1.35.00 Part 1, Subpart 2, SC Data Edit Prep).

The Data Edit and Validation (DED) System also performs certain validation checks to ensure logical processing integrity of all input data blocks. Failure of any of these checks will result in the subject block being dropped from further processing. At the same time a line entry will appear on the EDIT REJECT LIST with identifying information, including the block Document Locator Number (DLN) for machine data. For further information on the EDIT REJECT LIST, check FSP 1.35.00 Part 1, Subpart 2, SC Data Edit Prep.

The documentation of user Non-Pipeline programs (programs that receive data from Generalized Main Frame (GMF) 02) must include a File Identification starting with other than GMF in their parameters. All Non-Pipeline output will be in interchange format, odd parity, 6250 Bits per Inch (BPI) and have American National Standards Institute (ANSI) labels.

The first field, (four numerics), of each output record will always be a record length character count (not including the field itself). The receiving program File Description (FD) must have the following:

RECORD CONTAINS (greater than or equal to) 5 to 9995.

RECORDING MODE is "D" for UNISYS and "V" for IBM.

Multiple Format Codes will be placed on the same Non-Pipeline output file when:

The File Identifications are identical, and

The Operator Class/Format Codes are consecutive (no breaks), as:

File ID

Operator Class/Format Code

XYZ0101

2998

XYZ0101

2999

The following define types of parameters, and their use.

There are three types of parameters:

Document

Section

Field

Parameters must be entered on the UNISYS system and stored as a symbolic element in a shared program file. See IRM 3.24.159.6.1, Initial Transmittals, for transmittal instructions.

As many parameters and types of parameters as desired can be included in the shared program file.

Parameters cannot be split between line entries. Entry is limited to 80 characters.

Three consecutive blanks will cause the remainder of the parameter entry to be treated as a comment.

The character "@" can never be the first character of an entry.

Only requirement parameters need be entered.

If a parameter is not required to be present and no entry has been made for that parameter, in general, the default value generated will produce record formatting in GMF format.

One set (and one set only) of document parameters must be prepared for each Format Code.

Exhibit 3.24.159-1, Document Parameters, shows the format and specifications for the document parameters. The following is a description of the various elements and options.

Element

Name

Instructions

E1

Operator Class

Must always be present and must be delimited by the special character ">" . See IRM 3.24.159.3.2.

E2

Format Code

Must always be present and must be delimited by the special character ">" . See IRM 3.24.159.3.3.

E3

File Identification

Value not needed for Mainline Data Files, as file ID "GMF0101" will be generated automatically from the default option. Blanks need not be entered, but the delimiter special character ">" must be present.

a) IRP documents must have the first five characters coded as "GMF07" . b) For Non-Pipeline data, this is a 12-character value used in the "FILE-ID IS..." clause of the user program's FD statement. The name entered in this parameter will be expanded to 12 positions with filling zeros to the right (EX: EXM0101 will become EXM010100000). Program SELECT statements and ECL,@,ASG statements should be changed to match this file name.

E4

Document Breaker Suppressor

Must be present if a document breaker ([) is not desired between documents. If present, must be delimited by the special character ">" .

E5

Serial Number Suppressor

Must be present if the input document serial numbers are to be suppressed on output. If present, must be delimited by the special character ">" .

E6

Problem Code Suppressor

Must be present if the edit problem codes are to be suppressed. If present, must be delimited by the special character ">" .

E7

Section Breaker Suppressor

Must be present if a section breaker "@" is not desired between sections. If present, must be delimited by the special character ">" .

E8

Section Number Suppressor

Must be present if the input section numbers are to be suppressed on output. If present, must be delimited by the special character ">" .

E9

Field Breaker Suppressor

Must be present if a field breaker (+) is desired between fields. If present, must be delimited by the special character ">" .

E10

FRMT/SC Block Control Number Generator

Must be present if the header Operator Class/Format Code and SC Block Control Number are to be generated into each document. This parameter option applies only to Non-Pipeline data. If present, must be delimited by the special character ">" . The Operator Class/Format Code and SC Block Control Number, when generated, will follow positions 1 through 4 (character count) of each document of a block and each block header when the Non-Pipeline Block Header option is selected.

E11

Non-Pipeline Block Header

Must be present if a Non-Pipeline Block Header is to be output. If present, must be delimited by the special character ">" .

E12

Filler Sections

Must be present to generate sections (when otherwise not required) for sections missing from document input, but only to the last section received or to any subsequent user required sections generated by the edits program. If present, must be delimited by the special character ">" .

E13

Document Parameters Completed

Once all desired parameters have been specified, the special character "" must be present. This indicates that all the parameters for a document have been entered.

For initial transmittal, at least one set of parameters for a section must be prepared for each document. As many as ninety-six document specific sections can be present. Each section must be followed by as many sets of parameters for fields as are necessary for that section. Sets of parameters for sections and fields should be in sequential, ascending order.

Exhibit 3.24.159-2, Section Parameters, shows the format and specifications for each section of a document that can be input. The following is a description of the various elements and options.

Element

Name

Instructions

E1

Section Number

Must always be present (01–96) and must be delimited by the special character ">" .

E2

Section Required

Must be present if section is required. A "dummy" section will be generated for this section any time it is missing from an input document. This will be a section containing blanks for alphanumeric fields and zeros for numeric (Field Type parameters of NUME or LSGN) fields. Field breakers will not be present unless Parameter E9 of the Document Parameters has been set to generate breakers. If present, must be delimited by the special character "< " .

E3

Section Parameters

Once all desired parameters for a particular section have been specified, the special character "@" must be present. This indicates that the parameters for a section have been entered.

After all document specific section and field parameters have been completed, parameter information for additional Special Section "99" is required. Information to be provided and maximum field size limitations (n) are: 99 Operator Class (1)>Format Code (3)>Document Title (25)> Responsible Analyst (15)>Phone Number (8)>Organization Code (15)> Date (8)>@.

For initial transmittal, at least one set of parameters for a field must be prepared for each section. The Edit System requires a set of field parameters for every field on input. As many as sixty fields per section can be output from the Edit System. Field parameters must follow the associated section parameters in their sequential order of occurrence.

Exhibit 3.24.159-3, Field Parameters, shows the format and specifications for each field of a section. The following is a description of the various elements and options.

Element

Name

Instructions

E1

Number of Characters

Must be present for the first field in a section. If present, must be delimited by a special character ">" .

An alphanumeric field cannot exceed 200 characters, and a numeric (field type "NUME" or "LSGN" ) cannot exceed 80 characters.

E2

Field Type

1. The default parameter is "NUME" , which indicates that the field as entered will be numeric and not signed. Other values are: a) "ALPH" - alphanumeric b) "LSGN" - leading (separate character) signed numeric. 2) If present, must be delimited by the special character ">" . 3) The data entry program prior to the edits program will zero or blank fill fields and perform any field justification required. 4) The edits program uses the above field type information to perform a problem code check for the presence of alpha or special characters in numeric fields and to assign the leading sign over-punched data in the case of the "LSGN" option.

E3

Mixed Field Check

1. Must be present if a check for a mixed field is desired. If present, must be delimited by the special character ">" . 2) If a mixed data check is desired, the parameter MIXn appears where "n" is a number from 1 to 7. 3) Each iteration of "n" will allow up to four fields (same section) in the previous document for the occurrence of mixed data.

If the social security number (SSN) and tax period both need to be checked in one section, and a remittance field also needs to be checked in a second section, the mixed data field parameters would be as follows: SSN would be MIX1 Tax Period would be MIX1 Remittance would be MIX2

E4

Field Parameters Completed

The special character "+" must be present once all the parameters for a given field have been entered. To replicate field parameters for additional fields, the "+" should be followed by "n" representing the number of additional fields, followed by another "+" .

"10+5+" would account for six fields, each 10 characters long, defined as "NUME" with no mixed field checks.

Once all the desired parameters for a document have been specified, the special character "[" must be present. It must be present once for each format code. It immediately follows the special section "99" entry shown above in IRM 3.24.159.5.3.1, Section Parameters.

This section defines the responsibilities of analysts in preparing format parameters.

Each format code requires a set of parameters. These parameters must be prepared by the analyst assigned to the project which processes the documents associated with that format code. A file of parameters for all format codes will be maintained by the Operation Support: Information Technology: Applications Development: Submission Processing: Paper Processing Branch (OS:IT:AD:SP:RPB), the responsible section.

Analysts must ensure that the OS:IT:AD:SP:RPBresponsible section has received the parameters for each project.

Parameters must be received by OS:IT:AD:SP:RPB with enough lead time for implementation prior to System Acceptability Testing (SAT) and production transmittal dates.

Normally transmittals will be made no more than once a week, on Wednesday.

Analysts should provide a memorandum to the OS:IT:AD:SP:RPB responsible section listing the following:

Project name(s)

Project number(s)

Operator Class/Format Code(s)

SAT Library version name (e.g., S407)

SAT required dates

SAT sites

Production required dates

Production sites

Name of responsible analyst

Organization symbols

Telephone extensions

The detailed name of the UNYSIS program file, including all qualifiers, read/write keys, etc., must also be included. Element name(s) to be used will be the Operator Class/Format Code(s) of the parameter set(s) contained in the element(s). See Exhibit 3.24.159-5, Example of Parameters Transmittal.

When updating any of the parameters for a particular document, it is necessary to resubmit the entire set of parameters (document, section, and field) as the complete set of parameters for the identified Operator Class/Format Code to be replaced on the on-line parameter file. Project analysts are responsible for reviewing the correctness of all updates as well as initial transmittals.

Project analysts are responsible for timely deletion of parameters for obsolete documents. Deletions are accomplished by parameter input as follows: Operator Class Format Code DELETE>.

The Operation Support: Information Technology: Applications Development: Submission Processing: Paper Processing Branch (OS:IT:AD:SP:RPB) section responsible for maintaining the SC Edits parameter file should be notified via memorandum when a set of parameters for a document is to be deleted, including the date of obsolescence. Section personnel maintaining the parameter file will affect the necessary deletion.

The DELETE capability should not be used when updating existing parameters. If updating parameters with the same Operator Class/Format Code, the update will overlay the old parameters and deleting is not necessary.

The following exhibits are for use as examples of parameter value only. They are not intended to describe any actual IRS document. Exhibit 3.24.159-4, Example of Use of Parameters, provides an example of the values which may be used in parameters. A description of the expected output is listed first. The parameter values are listed next.

See also: IRM 3.24.159.5.2.1, Document Parameters

★ = These parameters are optional.

★★★ = Trailing blanks need not be present.

Record Element Number (En)

Record Element Name

Format

Valid Range and Meaning

1

Operator Class

9

0–9 See IRM 3.24.159.3.2.

2

Format Code

999

See IRM 3.24.159.3.3.

3 ★★★

File Identification

X(17)

File to Number

4 ★

Document Breaker Suppressor

XXXX

NDBR – No Document Breakers SDBR – Std. Breakers Default = SDBR

5 ★

Serial Number Suppressor

XXXX

SSRN – Suppress Serial Number DSRN – Do not suppress Default = DSRN

6 ★

Problem Code Suppressor

XXXX

SSPC – Suppress Problem Code DSPC – Do not suppress Default = DSPC

7 ★

Section Breaker Suppressor

XXXX

NSBR – No Section breaker STBR – Std. Breakers Default = STBR

8 ★

Section Number Suppressor

XXXX

SSCN – Suppress Section Number DSCN – Do not suppress Default = DSCN

9 ★

Field Breaker Generator

XXXX

NFBR – No Field Breakers SFBR – Field breakers Default = NFBR

10 ★

FRMT/ABC Generator (Non-Pipeline only)

XXXX

GHDR – Generate Data SHDR – Do not generate Default = SHDR

11 ★

Non-Pipeline Block Header (Non-Pipeline only)

XXXX

DHDP – DIS Header to be passed NDHD – No DIS header Default = NDHD

12 ★

Filler Sections

X

FILL – Generate filler sections NFIL – Do not generate Default = NFIL

13

Document Parameters Completed

X

(UNISYS Terminal)

See also: IRM 3.24.159.5.3.1, Section Parameters

★ = These parameters are optional.

★★ = Leading zeros need not be entered.

Record Element Number (En)

Record Element Name

Format

Valid Range and Meaning

1

Section Number

99 ★★

Numeric

2 ★

Section Required

XXXX

REQS – Required Section NREQ – Not required Default = NREQ

6

Section Parameters Completed

X

@ (UNISYS Terminal)

See also: IRM 3.24.159.5.4.1, Field Parameters

★ = These parameters are optional.

★★ = Leading zeros need not be entered.

Record Element Number (En)

Record Element Name

Format

Valid Range and Meaning

1

Number of Characters

999 ★★

Three-digit numeric

2 ★

Field Type

XXXX

NUME – See IRM 3.24.159.5.4.1. ALPH LSGN Default = NUME

3 ★

Mixed Field Check

XXX9

MIXn – Mixed field check NMIX – No mixed field check Default – NMIX

4

Field Parameters Completed

X

• (UNISYS Terminal)

After the last field parameter for the last section of the document has been completed, the Special Section "99" must be included per IRM 3.24.159.5.3.1(2), Section Parameters. The Special Section "99" is then followed by the parameters completed indicator shown below where ★ = parameters are optional:

Record Element Number (En)

Record Element name

Format

Valid Range and Meaning

★

Parameters Completed

X

[ (UNISYS Terminal)

See also: IRM 3.24.159.7, Examples of the Use of Parameters, in the preparation of parameters for a mainline document.

Defaults as previously described for each parameter type (document, section, and field).

Edited Output for Form XYZ-A

Element

Picture Clause

Initial GMF-Mainline_Doc Set-Data

Pic X(17)

Problem Codes

Pic X(4)

Section Number

Pic 9(2) (01)

EIN

Pic 9(9)

YR

Pic 9(6)

Net Profit/Loss

Pic S9(11) Sign Leading Separate

Section Breaker

Pic X (@)

Problem Codes

Pic X(4)

Section Number

Pic 9(2) (02)

Business Code

Pic X(4)

Depreciation

Pic 9(10)

Loophole Deductions

Pic 9(10)

Golden Parachute Fund

Pic 9(10)

Section Breaker

Pic X (@)

Problem Codes

Pic X(4)

Section Number

Pic 9(2) (03)

Swiss Accounts

Pic 9(20)

Import/Export Credit

Pic S9(11) Sign Leading Separate

Section Breaker

Pic X (@)

Document Breaker

Pic X ([)

PARAMETER

PARAMETER TYPE

0>999>\

Document Parameters

01>REQS>@

Section Parameters

9>MIX1>+

Field Parameters

2>MIX1>+

Field Parameters

10>LSGN>+

Field Parameters

02>@

Section Parameters

4>ALPH>+

Field Parameters

10>+2+

Field Parameters

03>@

Section Parameters

20>+

Field Parameters

10>LSGN>MIX2>+

Field Parameters

99>0>999>FICTITIOUS DOC>R2D2–G.I.>927–99>OS:IT:AD:SP:RPB-99>07102001@[

Final Entry

LSGN conversion will add an additional character to field size output after edits processing. Also, Non-Pipeline projects wishing to suppress any mainline standard data such as serial numbers, document breakers, etc., must code the appropriate suppression parameters accordingly.

A memo to the Chief, OS:IT:AD:SP:PPB Section from the Chief of the responsible analyst is required to transmit parameters. The subject of the memo should be "Transmitting SC Edits Parameters " .

Project No. and Name

Operator Class/Format Code

Responsible Analyst Name

Symbols

Extension

Transmittal to SAT Required:

Transmittal to Production Required:

QRZ

0/999

J. Doe

M:I:X:X

283–xxxx

SAT Library Version Name:

S407

SAT Required Date:

05/15/2015

SAT Sites:

CIRSC

UNISYS shared program file name with qualifier:

IM555*QRZEDPARAM

Element(s) to be transmitted:

0999

Read/Write Key:

None

Production Site/Start Date:

CIRSC 01/01/2013 All Submission Processing Sites 01/01/2013

Data Type:

Mainline Document

Other Pertinent Information:

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