Section 277. Form 940 Processing on Service Center Recognition/Image Processing System
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
3.41.277 Form 940 Processing on Service Center Recognition/Image Processing System¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 3.41.277, Optical Character Recognition Scanning Operations, Form 940 Processing on Service Center Recognition/Image Processing System.
Material Changes¶
(1) IRM 3.41.277.3.3, Line (4), Table updated to add the additional Exhibits for States, State Codes, and ZIP Codes Sorted by State and US Possessions.
(2) IRM 3.41.277.4, Line (7) a), Updated instruction to include the 2025 Form 940.
(3) IRM 3.41.277.5.1, Line (5) second and third IF box in the table, added the new line numbers for the 2025 Form 940.
(4) IRM 3.41.277.5.1, Line (6) second IF box in the table, added the new line numbers for the 2025 Form 940.
(5) IRM 3.41.277.8.2, Line (2), Added the new menu selection for the new 940 forms for 2025 and retitled all other form revisions accordingly.
(6) IRM 3.41.277.11, Line (2), Added the new instructions for the 2025 Form 940.
(7) IRM 3.41.277.13, Line (5) added the new line numbers for the 2025 Form 940.
(8) IRM 3.41.277.14, Line (1) added the new line numbers for the 2025 Form 940.
(9) Exhibit 3.41.277-2, Added 7 new transcription fields to the table and provided the Screen Prompts, Descriptions, and Instructions for each field.
(10) Exhibit 3.41.277-7, Added a new Exhibit to list the States, State Codes, and ZIP Codes Sorted by State and retitled all remaining Exhibits accordingly.
(11) Exhibit 3.41.277-8, Added a new Exhibit to list the US Possessions and retitled all remaining Exhibits accordingly.
(12) Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, removing italics, updating titles, correcting IRM links, Plain Language updates to improve readability, etc.
Effect on Other Documents¶
Audience¶
Effective Date¶
Scott Wallace Director, Submission Processing Customer Accounts Services Taxpayer Services
Program Scope and Objectives¶
This program provides human intervention for data verification of electronic data record created by optical recognition engines for the purpose of data capture from paper returns filed with the Internal Revenue Service (IRS).
This chapter also provides information for Quality Review in performing the review of information transcribed on Service Center Recognition/Image Processing System (SCRIPS).
Use IRM 1.11.10, Interim Guidance Process, and elevate through the proper channels for operational situations, temporary procedures, pilot programs, or a change to current procedures.
Purpose: The instructions in this IRM apply to the paper filed Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return processed through Service Center Recognition/Image Processing System (SCRIPS).
Audience: Submission Processing Data Conversion Operation, Receipt and Control Operation and Document Perfection Operation personnel and their support staff, including but not limited to the following: peripheral scanner operators, general clerks, tax examiners, leads and supervisors. 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:
Accounts Management (AM)
Chief Counsel
Chief Financial Officer (CFO)
Compliance Strategy and Policy
Information Technology (IT) Programmers
Office of Servicewide Penalties
Operations Business Support
Small Business/Self Employed (SB/SE)
Submission Processing (SP)
Tax Exempt/Government Entities (TEGE)
Taxpayer Advocate Service (TAS)
Program Goals: Convert processable paper media unemployment returns to electronic data records.
Background¶
Filers send paper unemployment forms to the Internal Revenue Service (IRS) to fulfill their requirement to file an annual unemployment tax return and provide their taxpayer identification number (TIN). The IRS must convert the information present on the paper filings to an electronic data record. Employees input and validate the data present into the IRS systems for these records during conversion to electronic data records.
Note:¶
The above list may not be all-inclusive of the various updates to the IRC.
All policy statements for Submission Processing are found in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:
Code sections that provides the IRS with the authority to issue levies.
Congressional Acts that outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Act of 1986.
Policy Statements that provide authority for the work done.
Roles and 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 Operation Manager secures, assigns, and provides training for the staff needed to perform the duties presented in this IRM.
The Team Manager assigns, monitors, and controls the workflow to complete the work timely.
The Employee applies the instruction for the duties presented in this IRM on the SCRIPS system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.
Program Management and Review¶
Program Reports: These reports listed below show work schedules, receipts, production and inventory for conversion of paper returns to electronic data. Management uses these reports to monitor the daily and weekly status of the program through completion.
IPS0083, Workstation Operator Statistics Program and Function Summary Report
IPS0698, Workflow Status
IPS10610, Run Balancing Report
IPS06440, Throughput Statistics Report
PCC 2240, Daily Production Report - Program Sequence
PCC 6040, SC WP&C Performance and Cost Report
PCC 6240, SC WP&C Program Analysis Report
PCB 0440, Daily Workload and Staff Hours Schedule
PCB 0540, Weekly Workload and Staffing Schedule
Program Effectiveness: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function must complete the inventory on or before the program completion and retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Local management conducts and monitors quality reviews and takes corrective action to ensure quality products. A managerial or product review in the Data Validation function is performed each week on every employee and entered into the Embedded Quality for Submission Processing System (EQSP). Managerial and product reviews supplement the quality review process.
Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.
Program Controls¶
Management can use local reports to establish additional information for maintaining daily program control. Local reports never replace the established official reports.
Terms and Acronyms¶
The following are terms or acronyms used throughout this instruction:
TERM
DEFINITION
Alpha Character
A character (letter) of the alphabet.
Alphanumeric Field
A field that accepts both alpha and numeric characters.
APO
Army Post Office
Application
Refers to the system used for form type being processed (i.e., IRP, ACA-IRP, Schedule K-1, Form 940, Form 941, Stand-Alone Schedule R).
Block DLN
The first 11-digits of 14-digit document locator number (DLN) that consists of a two-digit file location code, tax class (tax class is always 8 for Form 940), two-digit document code, three-digit Julian day, three-digit block number. Also see DLN.
Capture
The process of obtaining images of a document for character recognition and operator use.
Character
Any symbol or alpha (special or numeric), that represents information.
Character Recognition
The process of converting information from paper images to digital data form.
Check Digit (CD)
Check Digit is a two-digit Alpha Code preceding the EIN or SSN on a label.
Cursor
A vertical line showing the position where the next entry is keyed.
Data Fields
Those fields that do not include entity fields, e.g., on all documents listed such as: money amounts, dates, indicators, covered individuals, etc.
DLN (Document Locator Number)
A 14-digit document locator number consisting of a two-digit file location code, tax class (tax class is always 8 for Form 940), two-digit document code, three-digit Julian day, three-digit block number, two-digit sequence number and a year digit. Also see Block DLN.
Document Code (Doc Code)
The fourth and fifth position of each DLN identifying the type of return the electronic data record has captured. The document code is always 40 for Form 940.
DPO
Diplomatic Post Office
DV (Data Validation)
Workstation operators enter, verify and/or correct data in flagged fields.
EIN
An employer identification number (a nine-digit number) typically identifies an entity such as a corporation, a trust, a nonprofit association, or a sole proprietor whose resides on the business master file. Usually in NN-NNNNNNN format.
Entity/Entity Fields
The part of the document that deals with TIN, name, and requests an address be present for the entries.
ERS
Error Resolution System
Field
Specific area provided for data entry.
Flag
A question mark used to designate an unrecognizable character, or an error within a field.
FLC (File Location Code)
A two-digit number designed to represent the Service Center where an action is taken on a taxpayer module. The action is a transaction representing a return filing or subsequent compliance action.
Form Identification Number (Form ID)
A six-digit number located at the top right of each page of a SCRIPS Form 940 document.
First two-digits = Document Code
Third and Fourth digits = Page number of the return
Fifth and Sixth digits = Year the template (form layout or form revision) is last updated/changed
FPO
Fleet Post Office
Function Keys
The upper row of keys on the SCRIPS keyboard. The function keys
Highlighting
A three-dimensional shadowing of a template field used to direct attention to the field. Used in OE to show the current cursor position. Used in DV to show the current cursor position, and the current field with the error. The
Image Strip
A section of the true and complete image magnified and displayed above the template. The image strip displayed is a magnified version of the corresponding field highlighted on the image. Pressing
Reminder:¶
The Image Strip does not display if the form needed Form Identification (FI) during scanning or the
Key Combination
Keystroke commands requiring two or more simultaneous key presses.
Example:¶
Press
LC (Location Code)
A two-digit number designed to represent the Service Center where an action is taken on a taxpayer module. This acronym is used in place of FLC in creating sanitized DLNs (e.g., LC#########).
Menu
A list of operations or options the workstation operator selects.
Message Window
A window that appears within the main window. It usually appears in the center of the screen. The system uses these windows to relay messages to the operator.
Name Control
A code of up to four characters consisting of alphas and numerics, derived from a taxpayer's name or business name.
Non-Conforming Form
A form the scanner cannot recognize.
Numeric Character
A number ranging from 0 to 9. A digit.
OE (Original Entry)
Workstation operators enter data into the template field that corresponds to the data in the fields of the scanned document image.
Prompt
A message or statement displayed that requires an operator response.
Sequence Number/ Serial Number (SN)
A two-digit number located at positions 12 and 13 within the DLN that uniquely identifies the document.
Sight-Verify
Examine a highlighted field in DV. If correct, release the field. If incorrect, correct the field. Also, called verify.
Social Security Number (SSN)
A nine-digit number issued to an individual by the Social Security Administration. The IRS uses this number to process tax documents and returns. Usually in NNN-NN-NNNN format.
Special Characters (symbols)
*, &, /, -, %, #, ?, etc.
Note:¶
Ampersand "&" is not considered a special character in the Name Line entry.
Status Line
A strip of information found along the bottom right side of the main working window below the prompt area. Displays the program number, DLN/SN, document count, and AUTO, Insert and Numeric indicators.
Submission
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, and its associated schedules. Also, called a unit-of-work (UW).
Template
Each image of the form processed by SCRIPS is displayed on the left side of the workstation screen. A corresponding line by line template representing the fields of the form appears on the right, displaying fields for data entry.
TIN
Taxpayer Identification Number. Either an EIN or an SSN.
Transmittal
A Form 1332-SC, Block and Selection Record, Breaker Sheet.
True and Complete Image
The image the system displays for data entry or validation purposes. If available, the system always displays it on the left half of the monitor screen.
Unit-of-Work (UW)
A group of Form 940 containing one transmittal and one or more Form 940.
Local Desk Procedures Guidelines¶
Some Submission Processing Campuses have developed local use Desk Procedures. These procedures must only supplement existing Headquarters’ procedures or convey local routing procedures.
All existing local procedures require review by the Operation Manager or designated employee upon receipt of Information Alerts, Questions and Answers (SERP Feedback) or a new IRM revision to ensure conformance with Headquarters Procedures.
Unit managers must have a signed approval, on file, from the responsible Operation Manager for all Submission Processing Local Desk Procedures.
Note:¶
The signed approval must reflect the current processing year.
Introduction¶
This IRM section describes certain tasks necessary in the processing of Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return filed on paper through the Service Center Recognition/Image Processing System (SCRIPS).
Submit IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process Standards and elevate through proper channels for executive approval. No deviations.
The IRS adopted the Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. It is the employees responsibility to become familiar with and to act in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights site.
Source Documents¶
The instructions in this section apply only to the form types listed below for tax years 2006 and later:
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 940 Schedule A, Multi-State Employer and Credit Reduction Information
Form 940 Schedule R, Allocation Schedule for Aggregate Form 940 Filers
Program Codes¶
Use the program codes listed below when entering Form 940 through SCRIPS:
Forms
Program Number
Tax Class/Document Codes
Master File Tax (MFT)
940 Non-Refund / All Other
11140, 11145
840
10
940 Refund
11141, 11146
840
10
940 With Remit
11142, 11147
840
10
How to Use This Internal Revenue Manual (IRM)¶
Keystroke Combinations
Carets enclose simultaneous keystroke combinations
Example:¶
A hyphen separates multiple keystroke combinations
Example:¶
Glossary: IRM 3.41.277.1.6, Terms and Definitions, Exhibit 3.41.277-14, Consolidated List of Acronyms and Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Returns, has a glossary of terms related directly and indirectly to Form 940 SCRIPS processing.
QUICK START - Each function (Original Entry (OE) From Paper, Data Validation (DV) From Image, Original Entry (OE) From Image, etc.) begins with QUICK START instructions intended to speed access to a unit-of-work (UW). For detailed data entry and validation instructions, see IRM 3.41.277.11, General Correction Procedures, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Returns and the tables and transcription sheet exhibits in the back of the IRM. More general instructions may be found in IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System.
Reminder:¶
Whenever IRM 3.41.274, OCR Scanning Operations, General Instructions for Processing via SCRIPS, and this IRM conflict, this IRM takes precedence.
Tables
Table Location
Table
Table Entries and Use
IRM 3.41.277.1.6
Terms and Definitions
provides the corresponding definitions for the provided listing of terms and abbreviations used throughout section 276 of chapter 41
IRM 3.41.277.1.7
Related Resources
lists related resources to use in conjunction with the instruction given
IRM 3.41.277.3.1
Source Documents
lists each form name and title
IRM 3.41.277.7
Workstation Operations Specific Key Functionality
lists specific keyboard keys and key combinations with the functionality of each listed
Exhibit 3.41.277-6
Street Abbreviations
lists specific street address abbreviations for use when it is necessary to reduce the address to 35 characters
Exhibit 3.41.277-7
States, State Codes, and ZIP Codes Sorted by State
lists states and state codes with ZIP codes for use with address entry
Exhibit 3.41.277-8
US Possessions
lists US possessions found in the address that should be marked for deletion.
Exhibit 3.41.277-9
Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan (ZIP) Codes
lists major city codes for use with address entry
Exhibit 3.41.277-13
Valid Characters
list valid characters and describes the characters allowed in fields present on the transcription sheets
Transcription Sheets provide most of the information needed to process Form 940 on SCRIPS. The following Exhibits contain the transcription sheets for use in the OE and DV functions:
Transcription Sheets Exhibit Location
Transcription Sheets Exhibit Title
Exhibit 3.41.277-1
Transcription Sheets - Form 940 Entity and Code and Edit Fields
Exhibit 3.41.277-2
Transcription Sheets - Form 940 Page 1 Part 1 through Part 4
Exhibit 3.41.277-3
Transcription Sheets - Form 940 Page 2 Part 5 through Part 7
Exhibit 3.41.277-4
Transcription Sheets - Form 940 Schedule A
Exhibit 3.41.277-5
Transcription Sheets - Form 940 Schedule R and Schedule R Continuation Sheet (All Revisions)
Batching¶
Use the following programs to batch the Form 940 for processing:
Batch Type
Description
Program Number
Perfect
All Other
11140
Perfect
Refund
11141
Perfect
With-Remit/Lockbox
11142
Imperfect
All Other
11145
Imperfect
Refund
11146
Imperfect
With-Remit/Lockbox
11147
Note:¶
Batch returns with money amounts on both the refund and balance due lines or returns with a money amount on the balance due line and the "Apply to next return" or "Send a refund" box is checked on the refund line, as Non-Refund (All Other).
Sort the following returns and batch as "Perfect" :
current year (current form revision) timely filed returns without attachments (ONLY 940 Page 1, 940 Page 2, Schedule A, 940 Schedule R or 940 Schedule R Continuation Sheet and envelope) AND without extraneous writing (such as "Final" , "Deceased" , "Out of Business" , etc.) on 940 Page 1
Reminder:¶
All returns with a 940 Schedule R attached require processing through SCRIPS. Send returns as "OE Paper" if they appear not scannable.
Note:¶
Sort any returns missing 940 Page 1 or 940 Page 2, as "Imperfect" .
Instructions for batching "Perfect" returns:
Place returns in "stat" boxes or on batch carts.
Establish batches on the Batch Block Tracking System (BBTS) with an estimated volume and the SCRIPS block count. Allow the SCRIPS block count for each batch to default to the BBTS calculation or enter "1" .
The required route is 180, 550, 300, 500, 450, 610.
Sort the following returns and batch as "Imperfect" :
current year (current form revision) timely filed returns with attachments
current year delinquent returns
prior year (form year and tax year 2006 and later) returns
Reminder:¶
Form Revision 2005 and prior or Tax Year 2005 and prior must be processed through Integrated Submission and Remittance Processing (ISRP).
future year returns without attachments (ONLY Page 1, Page 2, Schedule A, 940 Schedule R or 940 Schedule R Continuation Sheet) but with extraneous writing (such as "Final" , "Deceased" , or "Out of Business" , etc.) on 940 Page 1
future year returns with attachments
delinquent returns with attachments
any returns missing 940 Page 1 or 940 Page 2
Reminder:¶
All returns with a 940 Schedule R attached require processing through SCRIPS. Send returns with a 941 Schedule R attached as "OE Paper" , if they appear not scannable.
Instructions for batching "Imperfect" returns:
Place approximately 80 returns into a gusset folder.
Place gusset folder containing returns on a batch cart.
Establish batches on BBTS with an estimated volume and the SCRIPS block count. Allow the SCRIPS block count for each batch to default to the BBTS calculation or enter "1" .
The required route is 180, 210, 300, 500, 450, 610.
Sort the following and batch as "OE Paper" :
returns with a 940 Schedule R attached, ONLY if they appear not scannable
returns that contain writing that is too light or appear blank
returns printed on tissue paper
returns on oversized paper, improper layout, etc.
Reminder:¶
Returns received for Tax Year 2005 and prior must be processed through ISRP.
Instructions for batching "OE Paper" returns:
Sort returns by form revision before batching. Returns should be sorted as follows: ▸form revision 2025 and later ▸form revision 2013 through 2024 ▸form revision 2012 ▸form revision 2011 ▸form revision 2006 through 2010 ▸form revision 2005 and prior, must be batched for ISRP processing
Place approximately 25-80 returns into a gusset folder.
Place gusset folder containing returns on a batch cart.
Establish batches on BBTS using the Document Locator Number (DLN) Reference Number specifically set up for SCRIPS OE Paper.
Clearly mark the Batch Transmittal "OE Paper" .
Line through the SCRIPS DLN on the Batch Transmittal.
Manually generate DLNs in BBTS using the Off-Line DLN Generation Screen and stamp the DLN on the returns.
The required route is 180, 210, 190, 300, 500, 450, 610.
Reminder:¶
All SCRIPS "OE Paper" batches must be processed and cleared through BBTS PRIOR to end of year (EOY) processing.
Sort 2005 and prior tax year, 2005 and prior form year revision and U.S. Possession and International (foreign) returns for processing through Integrated Submission and Remittance Processing (ISRP). Use program 1110X.
Note:¶
Ogden Submission Processing Center (OSPC) processes the U.S. Possession and International (foreign) returns.
Pre-Document Preparation (Pre-Doc Prep)¶
Document Preparation refers to the set of manual tasks needed to prepare paper documents or forms for imaging into a production scanner. Careful preparation of documents is essential to ensure data integrity and successful auto-feed and data capture during the production scanning process. Check all documents to ensure that all documents in a batch are the same Document Type.
Form 940 Document Perfection Operation Pre-Document Preparation (Pre-Doc Prep)¶
When preparing returns for scanning, send only the following items for scanning and organize the pages in the order listed below:
Form 940, Page 1
Form 940, Page 2
Form 940, Schedule A
Form 940, Schedule(s) R
Form 940, Schedule(s) R Continuation Sheet
Note:¶
There may be multiple Form 940 Schedule R attached to the return. All Form 940 Schedule R pages should be sent for scanning.
If the Form 940 Schedule R(s) attached to the Form 940 is a nonconforming document (i.e., a spreadsheet, list, or similar format) pull the return from the block and route to Code and Edit for perfection.
When preparing Form 940 for the scanner, the most critical area for repair is the right side of the 940. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.
Exception:¶
Form Revisions 2017 and later 940 Schedule R and 940 Schedule R Continuation Sheets are designed in landscape orientation, the critical area for repair on these forms is the left side of the schedule.
The Pre-Doc Prep function must perform the following actions on all Form 940:
If staples holes exist around the Form ID on Page 1 of the Form 940 near the top of the right side of the form then place "White" tape, over the back side to cover the holes.
Carefully remove all staples from the Form 940, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (e.g., the return year, entity information, etc.).
Note:¶
Form identification (ID) number on 940 Page 2 of a duplex form if lost or damaged does not have to be replaced. The identifying information is on 940 Page 1.
Line through any extraneous information located above the Form ID code (850108, 850109, 860108, 860109, 8701089, 870109, 880108, 880109, 890108, 890109, etc.) in the upper right corner of the return.
Line out non-conforming Form ID numbers.
Reminder:¶
The correct Form ID codes for each page of the Form 940 are xx01xx for 940 Page 1, xx02xx for 940 Page 2.
Example:¶
940 Page 2 has a Form ID 850113 instead of 850213 or 940 Page 1 has a Form ID 850213 instead of 850113.
Reminder:¶
The correct Form ID code for the Schedule A is xx03xx.
Example:¶
Schedule A has a Form ID 860412 instead of 860312.
Reminder:¶
The correct Form ID codes for each page of the Form 940 Schedule R are xx05xx for 940 Schedule R Page 1, xx06xx for 940 Schedule R Continuation Sheet.
Example:¶
940 Schedule R Continuation Sheet has a Form ID 860517 instead of 860617 or 940 Schedule R Page 1 has a Form ID 850617 instead of 850517.
Note:¶
Printed fax information located at the top of the page does not require a line through.
Caution:¶
Do not use felt tip markers to line through information. Use ONLY black or blue ink pens.
Write in the full EIN if both the Name and EIN are missing on 940 Page 2 (non-duplex), Schedule A, 940 Schedule R and/or 940 Schedule R Continuation Sheet in the EIN block, if not present. If the Name is present on 940 Page 2, Schedule A, 940 Schedule R and/or 940 Schedule R Continuation Sheet, write in only the last four digits of the EIN in the EIN block.
Ensure all pages face in the correct direction and sequential order (940 Page 1, 940 Page 2, Schedule A, 940 Schedule R, 940 Schedule R Continuation Sheet) for scanning. The correct orientation for pages designed or printed in portrait format is front-facing with Form ID code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed or printed in landscape format is front-facing with Form ID code located in the UPPER LEFT CORNER of the page.
Note:¶
2017 and later revisions of the 940 Schedule R and 940 Schedule R Continuation Sheet are printed in landscape format. The correct direction or orientation of these 940 Schedule R and 940 Schedule R Continuation Sheet within a block or unit-of-work is directly behind the Form 940 or Form 940 Schedule A (both remain in portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the 940 Schedule R pages and 940 Schedule R Continuation Sheet pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.
Repairing any rips, tears, or large holes approximately 1 inch or larger on the RIGHT side of the Form 940 that may cause the scanner to jam.
The Pre-Doc Prep function must perform the following actions when processing "Perfect" batches of Form 940:
IF
THEN
The return is an American Territory, or has a foreign address.
Pull the return from the block and route to Code and Edit for processing via ISRP using local procedures.
Line 15a (Line 15 on form revisions 2024 or prior) has a money amount, "Apply to next return" or "Send a refund" box is checked (a refund) is batched as a non-refund.
Pull the return from the Non-Refund batch and merge into a Refund batch using local procedures.
Line 15a (Line 15 on form revisions 2024 or prior) has a money amount, "Apply to next return" or "Send a refund" box is checked, and Line 14 has a money amount.
Batch as a Non-Refund.
Tax year is 2005 or prior.
Pull return from the block and route to Code and Edit for perfection and processing through ISRP.
Form is completely illegible, half page, damaged, etc.
Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
Note:¶
At the Service Center option these returns can be processed as "OE Paper" instead of photocopying.
The taxpayer completes the Form 940 information (entity and/or data) using, orange, or pink ink.
Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
Note:¶
At the Service Center option these returns can be processed as "OE Paper" instead of photocopying.
Taxpayer has handwritten information on 940 Page 1 such as "Disaster" , "Final" , "Deceased" , "Out of Business" , etc.
Pull the return from the block and route to Code and Edit for processing, using local procedures.
Note:¶
If statements like "No Payroll" , "No Employees" , "Natural Disaster" , or "Not Liable" are notated on the return. DO NOT PULL THE RETURN, process as normal.
Returns with an "X" or "/" through the entire page
Pull the return from the block and route to Code and Edit for processing, using local procedures.
The return does not have a name and EIN
Note:¶
If the return has either a name or EIN, continue processing.
Pull the return from the block and route to Code and Edit for processing using local procedures.
Form 940 returns missing Page 1 or Page 2
Pull the return from the block and route to Code and Edit for perfection and processing using local procedures.
The taxpayer used only 940 Page 1 of a duplex (two sided) return and a separate 940 Page 2
Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
The taxpayer used only 940 Page 2 of a duplex (two sided) return and a separate 940 Page 1
Pull the return from the block and merge into an "Imperfect" batch, using local procedures.
The Pre-Doc Prep function must perform the following actions when processing "Imperfect" batches of Form 940:
IF
THEN
The return is an American Territory or the return has a foreign address
Pull the return from the block and route to Code and Edit for processing through ISRP using local procedures.
A refund (Line 15a (Line 15 on form 2024 or prior) has a money amount, "Apply to next return" or "Send a refund" box is checked) is batched as a non-refund
Pull the return from the Non-Refund batch and merge into a refund batch using local procedures.
Tax Year is 2005 or prior
Pull return from the block and route to Code and Edit for perfection and processing through ISRP.
Form is completely illegible, half page, or damaged, etc.
Repair and continue processing, if possible, otherwise,
Pull the return from the block and request processing as "OE Paper,"
Use local procedures.
The return does not have a name and EIN
Note:¶
If the return has either a name or EIN, continue processing.
Pull the return from the block and route to Code and Edit for processing using local procedures.
The taxpayer completes the Form 940 information (entity and/or data) using, orange, or pink ink
Photocopy the return to allow processing through SCRIPS
Consider the original Form 940 as an attachment.
Note:¶
At the Service Center option these returns can be processed as "OE Paper" instead of photocopying.
Returns with a "X" or "/" through the entire page
The page with the "X" is considered an attachment. If the entire return (940 Page 1, 940 Page 2, Schedule A, 940 Schedule R or 940 Schedule R Continuation Sheet) has an "X" or "/" , pull and route to Code and Edit for disposition.
Note:¶
If statements like "No Payroll" , "No Employees" , "Natural Disaster" , or "Not Liable" are notated on the form. DO NOT PULL RETURNS, process as normal.
Form 940 return is missing Page 1 or Page 2
Pull return from the block and route to Code and Edit for perfection.
The taxpayer used only 940 Page 1 of a duplex (two sided) return and a separate 940 Page 2
Photocopy the original duplex 940 Page 1,
Line through (X) the duplex 940 Page 1 and 940 Page 2, this now becomes an attachment,
Send the photocopied 940 Page 1 and the separate 940 Page 2 (e.g., submitted by the taxpayer) to SCRIPS for processing.
The taxpayer used only 940 Page 2 of a duplex (two sided) return and a separate 940 Page 1
Photocopy the original duplex 940 Page 2,
Line through (X) the duplex 940 Page 1 and 940 Page 2, this now becomes an attachment,
Send the photocopied 940 Page 2 and the separate 940 Page 1 (e.g., submitted by the taxpayer) to SCRIPS for processing.
Stamp the attachment(s) and envelope and return (in upper left margin) with the same sequence number. If the return has multiple attachments, stamp the first attachment, and staple the remaining attachments together. Remove and destroy blank vouchers and instruction pages to make the return perfect.
Place attachment(s) and envelope in a colored folder at the back of the gusset folder for each block, maintaining sequential order.
Insert a Form 1332-SC, Block Selection Control Record SCRIPS, at beginning of each gusset folder.
During scanning, certain documents may reject because the submissions are invalid. The scanning function routes these submissions (documents) to the Pre-Doc Prep function for disposition. The Pre-Doc Prep function must re-batch the documents for scanning. When a return is missing pages (940 Page 1 or 940 Page 2), route to Code and Edit for correspondence.
Scanner Operator¶
Refer to 3.41.275, Optical Character Recognition Scanning Operations-Scanner Operations on Service Center Recognition/Image Processing System for complete scanner operating instructions.
Work Prioritization¶
The system automatically re-prioritizes the work every time the cycle on the system changes.
The system automatically sets the Unit Task Prioritization using the following criteria:
Program
Title
Description
11141, 11146
Refund
Prior Cycle (cycle, batch, scan date/time)
Current Cycle (batch, scan date/time)
No Cycle (PCD) (batch, scan date/time
Future Cycle (cycle, batch, scan date/time)
11140, 11145
All Other
Prior Cycle (cycle, batch, scan date/time)
Current Cycle (batch, scan date/time)
11142, 11147
With Remit
Prior Cycle (cycle, batch, scan date/time)
Current Cycle (batch, scan date/time)
11140, 11145
All Other
No Cycle (PCD) (batch, scan date/time)
11142, 11147
With Remit
No Cycle (PCD) (batch, scan date/time)
11140, 11145
All Other
Future Cycle (cycle, batch, scan date/time)
11142, 11147
With Remit
Future Cycle (cycle, batch, scan date/time)
Note:¶
SCRIPS allows management to override the established Unit Task Priority.
Workstation Operations¶
Refer to IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System, for a description of these and other items:
Keyboard Layout
Login/Logoff
Operator Statistics
Post-to-close
Interrupt/Resume
Suspend/Resume
Status Line
Whenever IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System and this IRM conflict, this IRM takes precedence.
Forms Identification (FI) Function¶
A non-conforming form is when the scanner does not recognize all documents or all pages of the return. These include photocopies of official documents and documents that might be official forms but for some reason do not meet the official specification for measurement, homemade documents of varying formats or documents with or without valid form identification numbers in the upper right-hand corner of the page. The Forms Identification (FI) function allows the workstation operator to identify the form (or the page of the form) to avoid rework at the scanner. The FI screen has an image on the left and an entry template on the right. The entry template permits the operator to select what form type the image is, to delete a single image or to delete an entire submission from further processing. The menus shown on the screen vary depending on how your supervisor profiled you.
Example:¶
This option is grayed out (or not present) on the Original Entry (OE) Function Menu if it is not in your profile.
If FI workstation receives 940 Schedule R(s)/940 Schedule R(s) Continuation Sheet on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.
Form Identification (FI) QUICK START¶
From the Workstation Main Menu, select Original Entry (OE).
From the Original Entry (OE) Selection Menu, select Forms Identification Selection Menu.
From the Forms Identification Selection Menu, select 940 Forms Identification.
The first group of images, from a unit-of-work (UW), requiring identification opens.
If an incorrect option is selected from the Forms Identification Selection Menu., press the
If you need to stop processing FI:
Press the
Press the
Note:¶
For a complete list of key functions, See Exhibit 3.41.277-10, Function Key List.
The system returns you to the Forms Identification Selection Menu when you complete the last image identification in the UW.
Form Identification (FI) Processing¶
The system assigns a six-digit sequence number instead of a DLN to the documents it cannot identify. This number assists in locating the documents within a UW when researching the documents. Once the tax year/page type identification occurs, the system assigns a DLN to the submission.
To identify the image, make the correct letter or number selection from the template in the Form Identification Menu. The table below appears on the SCRIPS workstation:
Menu Options
Form Year
Page Type
1
2025 or later
Page 1
2
2013-2024
Page 1
3
2012
Page 1
4
2011
Page 1
5
2010 or prior
Page 1
6
All
Page 2
7
2011 or later
Schedule A
8
2010
Schedule A
9
2009 or prior
Schedule A
C
2017 or later
Sch R Page 1
D
2012 or prior
Sch R Page 1
E
2017 or later
Sch R Cont.
F
2012 or prior
Sch R Cont.
B
All
1332 Breaker Sheet
X
All
Remove
Always press the
Documents scanned backwards need research to determine the document type. If you cannot identify the image,
Press
If the image is unprocessable, press
Some unprocessable conditions include:
Not a Form 940
Form 940 is a 2005 or prior revision
Form 940 with a Tax Year of 2005 or prior
Form 940 with a Foreign Address
To end a session, press
Original Entry (OE) Function¶
The OE function is used to manually key enter data from both scanned images and from paper documents. The menus shown on the screen vary depending on how your supervisor profiled you.
Example:¶
This option is grayed out (or not present) on the Original Entry (OE) Function Menu if it is not in your profile.
Original Entry (OE) From Image QUICK START¶
From the Workstation Main Menu, select Original Entry (OE) Selection Menu.
From the Original Entry (OE) Selection Menu, select OE Image Selection Menu.
From the OE Image Selection Menu, select 940 OE Image Selection Menu.
From the 940 OE Image Selection Menu, select one of the following:
All 940s (1114x) OE Image
940 Refund (11141, 11146) OE Image
940 All Other (11140, 11145) OE Image
940 With Remit (11142, 11147) OE Image
After the selection is entered press
The first whole unit-of-work (UW), or first individual document (because an entire UW may not require OE Image) requiring OE opens. See Exhibit 3.41.277-1, Transcription Sheets - Form 940 Entity and Code and Edit Fields.
The scanned image of the document displays on the left side of the workstation screen.
Data is input in the specific field window, displayed on the right side of the workstation screen.
If an incorrect option is selected, press the
If the last data entered is not the last field of the page and there is no other data present on the page, press the
Press the
The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.
Original Entry (OE) From Image Processing¶
The Status Line at the bottom of the screen displays the following information:
The Program field displays one of the following:
Program (Displayed)
Description (Not Displayed)
11140
Perfect - All Other
11141
Perfect - Refund
11142
Perfect - With Remit/Lockbox
11145
Imperfect - All Other
11146
Imperfect - Refund
11147
Imperfect - With Remit/Lockbox
The DLN field displays the DLN of the document being displayed.
The SUB field displays the relative count of the document.
Example:¶
If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80" .
The Pg field displays the relative count of the page of the document.
Example:¶
If it is Form 940 Page 1, the Pg field displays "1 of 2" ; 940 Page 2 displays as "2 of 2" depending on the length of the return filed.
The Status Line displays "Ins" when the insert mode is on and "Num" when the numeric mode is on.
In OE Image, you manually enter information into the template using a scanned image of the return as a source.
Original Entry (OE) From Paper QUICK START¶
From the Workstation Main Menu, select Original Entry (OE) Selection Menu.
From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu.
From the OE Paper Selection Menu, select 940 OE Paper Selection Menu.
From the 940 OE Paper Selection Menu, select the form type:
940 Refund (11146) OE Paper
940 All Other (11145) OE Paper
940 With Remit (11147) OE Paper
If the wrong program is selected and the first page of the first document has not been completed, press the
Original Entry (OE) From Paper Processing¶
In OE Paper, the workstation operator manually enters the information into the system which eliminates all transport processing. The operators need the paper Form 940 unit-of-work to perform OE Paper.
The reason a document is processed using OE Paper is because it cannot be scanned (oversized pages, tissue paper, writing too light, substitute forms, or half pages, etc.).
These documents come batched separately and the BBTS Transmittal clearly marked as "OE Paper" .
Once the workstation operator has successfully completed steps 1 through 4 in IRM 3.41.277.9.3, OE Paper QUICK START, input the following information:
BBTS Number = The four-digit Batch Number located in the upper right corner of the BBTS Transmittal.
Cycle Number = The last two digits of the Cycle located below the Batch Number (Batch No) and Release Date (Rel Date) in the upper right corner of the BBTS Transmittal.
Tax Year = The Form Year of the first document so the system can generate the correct template.
A blank Form 940 template displays for the first document in the block. Input the information from the document starting with the DLN taken from the first document in the block. The DLN must have 14 digits (for example: LC840102790000). When all fields have been input, press
Reminder:¶
OE Paper blocks must have a block number from 790 - 799 only.
For Tax Years 2011 and later once you have input the Schedule A or pressed
Form 940
Schedule R
Schedule R Continuation
End Block
Note:¶
There can be multiple 940 Schedule R or 940 Schedule R Continuation Sheet pages attached to the Form 940. Continue to select the correct one until you have input all the information. You cannot input the 940 Schedule R information if the Tax Year is prior to 2011.
If Form 940 is selected, the system prompts for the next sequence number (located in the 12th and 13th position of the DLN) for each document input (01, 02, 03, etc.). You cannot skip or repeat a sequence number.
Note:¶
If a document is mis-batched or cannot be transcribed, pull the last document in the block and re-number with the sequence number of the removed document.
The system returns you to the 940 OE Paper Selection Menu when you release the last document in the UW.
The Status Line at the bottom of the monitor screen displays the following information:
The Program field displays 11145 (All Other), 11146 (Refund) or 11147 (With-Remit).
The DLN field displays the DLN of the current document.
The SUB field displays the relative count of the document. The field shows "1 of 3" if this is the first document in the block. As each subsequent paper document is processed the count increases to "2 of 3" , "3 of 3" , etc.
The Status Line displays "Ins" when the insert mode is on and "Num" when the numeric mode is on.
Releasing a Unit-of-Work in Original Entry (OE)¶
For OE Image, when you release the last document in a UW, a question appears asking if you want to release the UW.
If you answer "YES" to the question in the window and
If you answer "YES" to the question in the window and
If you answer "NO" to the question in the window, the current block remains open for entry until you answer yes.
For OE Paper, to end a block for Tax Years 2011 or prior, once the last document is input, press
If you answer "NO" to the question window that opens, a template appears for the next Form 940 entry.
If you answer "YES" to the question window, and
If you answer "YES" to the question window, and
For OE Paper, to end a block for Tax Year 2012 and later:
Press
Once the last document is input, press
Selecting a Specific Unit-of-Work in Original Entry (OE)¶
You can select a specific Form 940 UW for OE by following these steps:
From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you.
Example:¶
This option is grayed out (or not present) on the Original Entry (OE) Function Menu if it is not in your profile.
From the OE Selection Menu, enter the numeric code for OE Select Block. The OE Selection Menu closes, and the "Open Block/Unit-of-Work" window opens.
Enter the first 11 digits of the DLN from the Form 940.
Press the
Once the designated UW opens, enter data using the instructions found in Exhibit 3.41.277-1, Transcription Sheets - Form 940 Entity and Code and Edit Fields and/or Exhibit 3.41.277-2, Transcription Sheets - Form 940 Page 1 Part 1 through Part 4, Exhibit 3.41.277-3, Transcription Sheets - Form 940 Page 2 Part 5 through Part 7, Exhibit 3.41.277-4, Transcription Sheets - Form 940 Schedule A, Exhibit 3.41.277-5, Transcription Sheets - Form 940 Schedule R and Schedule R Continuation Sheet (All Revisions).
If the block is not available, an error message is displayed indicating the block is not available. For instance, a message displays if you previously worked on this block, or if another operator is currently working on the Block/UW.
If an incorrect option is selected from the OE Selection Menu, press the
Data Validation (DV) Function¶
The DV function is used to manually correct data from scanned images. The menus shown on the screen vary depending on how your supervisor profiled you.
Example:¶
This option is grayed out (or not present) on the Data Validation (DV) Function Menu if it is not in your profile.
Data Validation (DV) From Image QUICK START¶
From the Workstation Main Menu, select Data Validation (DV).
From the Data Validation (DV) Selection Menu, select DV Selection Menu.
From the DV Selection Menu, select 940 DV Selection Menu.
From the 940 DV Selection Menu, select one of the following:
All 940s (1114x) DV
940 Refund (11141,11146) DV
940 All Other (11140,11145) DV
940 With Remit (11142,11147) DV
The first UW opens, and the cursor stops at the first highlighted field when AUTO is on. Use the exhibits in this IRM and the general correction procedures to make necessary corrections.
If an incorrect option is selected from the DV Selection Menu before entering any data, press
Press the
The system returns you to the Data Validation (DV) Selection Menu when you release the last document.
Data Validation (DV) From Image Processing¶
The Status Line at the bottom of the screen displays the following information:
The Program field displays one of the following:
Program (Displayed)
Description (Not Displayed)
11140
Perfect - All Other
11141
Perfect - Refund
11142
Perfect - With Remit/Lockbox
11145
Imperfect - All Other
11146
Imperfect - Refund
11147
Imperfect - With Remit/Lockbox
The DLN field displays the DLN of the document being displayed.
The SUB field displays the relative count of the document.
Example:¶
If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80" .
The Pg field displays the relative count of the page of the document.
Example:¶
If it is Form 940 Page 1, the Pg field shows "1 of 2" ; 940 Page 2 displays as "2 of 2" depending on the length of the return filed.
The Status Line displays "Auto" when the automatic mode is on, "Ins" when the insert mode is on, and "Num" when the numeric mode is on.
Note:¶
AUTO Indicator is a toggle that turns the AUTO Mode on and off. When AUTO is on, the cursor automatically moves from the current field to the next field requiring perfection. When AUTO is off, the cursor manually moves through every field using the cursor movement keys. A "Select Block" or "Suspended Block" in DV requires the operator to restore the "AUTO On" mode using the
Selecting a Specific Unit-of-Work in Data Validation (DV)¶
You can select a specific UW of Form 940, for DV by following these steps:
From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you.
Example:¶
This option is grayed out (or not present) on the Data Validation (DV) Function Menu if it is not in your profile.
From the DV Selection Menu window, enter the numeric code for DV Select Block. The DV Selection Menu closes, and the "Open Block/Unit-of-Work" window opens.
Enter the first 11 digits of the DLN from the Form 940.
Press the
Once the designated UW opens, enter data using the instructions found in Exhibit 3.41.277-1, Transcription Sheets - Form 940 Entity and Code and Edit Fields and/or Exhibit 3.41.277-2, Transcription Sheets - Form 940 Page 1 Part 1 through Part 4, Exhibit 3.41.277-3, Transcription Sheets - Form 940 Page 2 Part 5 through Part 7, Exhibit 3.41.277-4, Transcription Sheets - Form 940 Schedule A, Exhibit 3.41.277-5, Transcription Sheets - Form 940 Schedule R and Schedule R Continuation Sheet (All Revisions).
A "Select Block" or "Suspended Block" in DV requires the operator to restore the "AUTO On" mode using the
If the block is not available, an error message is displayed indicating the block is not available. For instance, a message displays if you previously worked on this block in OE or FI, or if another operator is currently working on the Block/UW.
If an incorrect option is selected from the DV Selection Menu, press the
Releasing a Unit-of-Work in Data Validation (DV)¶
For DV Image, when you release the last document in a UW, a question appears asking if you want to release the UW.
If you answer "NO" to the question window that opens, the current block, remains open for more entry, correction, or validation.
If you answer "YES" to the question window and have NOT issued a post-to-close (
If you answer "YES" to the question window and have issued a post-to-close (
General Correction Procedures¶
Use these procedures as a guide when entering data in the Original Entry (OE) and Data Validation (DV) functions. Not all items apply to specific situations in either function. You are required to verify any field containing invalid characters. If the system stops on a field, sight verify and correct all incorrect alphanumeric characters in that field.
Use the following guidelines in determining if scanned information needs corrected:
IF
AND
THEN
A box indicating “Enter Form Layout Year” Appears
The form is as follows.
2025 and later
2013 through 2024
2012
2011
2010 or prior
Note:¶
This is NOT the Tax Year, this is the form year ID of the form.
Enter the four-digits for the page displayed:
Pg 1: 0125, Pg 2: 0212
Pg 1: 0113, Pg 2: 0212
Pg 1: 0112, Pg 2: 0212
Pg 1: 0111, Pg 2: 0211
Pg 1: 0110, Pg 2: 0210
Note:¶
If the line format, does not match, you need to follow the format below instead of the actual form year.
Reminder:¶
This is a four digit entry ONLY.
Unable to determine by Form Year on Form 940 Page 1
Note:¶
You can press
The form is as follows.
Lines 15a, 15b, 15c, 15d and 15e
The form has Line 7 and Line 8
The form does have Line 7a through Line 7e
The form does not have Line 7a though Line 7e or Line 8
Enter the four-digit code for the page displayed:
Pg 1: 0125
Pg 1:0113
Pg 1: 0111
Pg 1: 0110
Reminder:¶
This is four digit entry ONLY.
Field displays scanned information
Scanned information is correct and in the correct field
Press
Field displays scanned information
Scanned information is correct but in the incorrect field
Delete the scanned information using
Note:¶
Ensure there is a space between "%" and the In Care of Name. See IRM 3.41.277.11.3 (3).
Field displays scanned information
Scanned information is in correct field but is incorrect
Delete the scanned information using
Field does not display any information
Image displays information for the field
Enter the information for the field using the criteria in the subsections below.
Field does not display any information
Image does not display any information for the field
Leave the field blank.
If you reach the maximum field length while entering data, the cursor, in most cases, automatically moves to the next field. Therefore, you can inadvertently enter incorrect characters into the next field. Remove or correct these characters. Use standard abbreviations as shown in Exhibit 3.41.277-6, Street Abbreviations.
Any check box present on any form requires sight verification if the system reads the box as marked.
Error Messages — Messages found in the Prompt Area giving helpful hints to correct the error. Most error messages consist of two lines with the first line displaying the error message and the second information to help resolve the error condition.
The
An asterisk (*) at the upper right-hand corner of the normal proper placement of the numerous lines or boxes present on the return represent the skip key stop points.
Caution:¶
Taxpayer generated forms may not have the line or box placement in the correct location. Do not mistake the skip line or box asterisk for taxpayer entries during OE or DV operations.
Bypass the Code and Edit fields (OE and DV).
Allow the operator to move to the most commonly used state codes (CA, FL, IL, MI, NY, PA, and TX) on Schedule A (during OE only).
Move from any blank field in Column (a) on 940 Schedule R or 940 Schedule R Continuation Sheet to Column (b) on the Sub-Total Line (Line 16 on 940 Schedule R Page 1 or Line 24/Line 26 on 940 Schedule R Continuation Sheet).
Note:¶
If AUTO is off and no flags exist prior to the skip to field, the skip key combination can be used in DV.
While working in OE Image or DV Image, if you cannot determine the data for any field from the image because it is illegible or the image is incomplete, suspend the UW and pull the paper document for verification.
While working in OE Image or DV Image, do not enter data marked out or crossed through by the taxpayer. Do enter data written in or placed on the document in different font.
The<↑> Up Arrow Key - Allows the operator to go backwards between pages, one field at a time, instead of jumping to the top of the previous document.
Cross field validations occur on certain conditions and require sight validation and verification. Follow the screen prompts to allow systemic determination of the disposition of the UW.
Prior Revision Forms - If Code and Edit has placed an asterisk () to the left of a line number and entered a different number to the left, input the money amount from the original line on the new line number. (For example: 2011 revision shows Line 7 with an asterisk () and 7a has been written to the left. First press
For additional information on function keys: refer to IRM 3.41.274, Optical Character Recognition Scanning Operations, General Instructions For Processing via Service Center Recognition/Image Processing System, Exhibit 3.41.274-1, Function Key Use and Description by Form Type.
Illegible Name Control/Employer Identification Number (EIN)¶
When the Name Control is illegible, enter four hyphens "- - - -" , if the EIN is present. If EIN is not present, delete the document as "Unprocessable 940" .
When the EIN is illegible, press
Name Control/Check Digit¶
If the EIN is unaltered on a pre-printed label and the Check Digit is presented, enter the Check Digit, if legible. Otherwise, enter the Name Control. If Name Control is presented instead of a Check Digit, always use the Name Control.
Check Digit¶
Enter the two letters shown above the tax year on the label.
If the Check Digit is lined through, circled, or missing enter the Name Control.
Reminder:¶
The IRS stopped printing and distributing pre-printed labels to taxpayers in 2009.
Name Control¶
If the Name Control presented for verification ties into the name on the Name Line, Trade Name Line or In Care of Name Line, leave the generated Name Control. If the generated Name Control does not tie into the above lines or if it is blank, enter the Name Control edited on the return. If the return does not have an edited Name Control, follow the instructions below.
Enter the Name Control. (See Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area for Name Control Determination.) You do not need to press
If the Name Control is less than four characters, enter those shown and press
The Name Control usually consists of the first four significant characters of the taxpayers’ name or business name. The first character must be alpha or numeric, and the remaining characters can consist of letters, numbers, an ampersand (&) or a hyphen (-).
Note:¶
If an invalid character is used in the Name Line, ignore the special character when determining the Name Control.
If more than one Name Control is edited or no Name Control is edited and you cannot determine the correct Name Control and the return has an EIN, enter four hyphens ("- - - -" ) in the Name Control field.
In Care of Name¶
The presence of a "%" (percent sign) or "C/O" followed by a name identifies an "In Care of Name" .
Search the Name Line, Trade Name Line and Street Address for an "In Care of Name" .
Enter "%" , space, and then the name immediately following the "%" or "C/O" indicator.
Note:¶
If the In Care of Name line is sent for verification and all information to the right of the "%" sign is correct, it is not necessary to remove any information that may appear to the left of the "%" . If all information to the right of the "%" is not correct, clear the field and enter the correct information.
Returns identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the entity area, represent an IRS label under the National Change of Address (NCOA) program. These labels do not have a Check Digit and are not considered an IRS pre-printed label. The "In Care of Name" information REQUIRES ENTRY if present.
Valid characters include alpha, numeric, "-" hyphen, "&" ampersand, and "%" percent sign. The field length is 35 positions long. You must spell out any other symbols (e.g., "$" input as Dollar).
If the In Care of Name is illegible, enter "%-" (percent hyphen without a space between) this sends the document to Error Resolution System (ERS) for more research.
If the document has an IRS pre-printed label without changes to the In Care of Name line, leave blank.
Note:¶
On IRS pre-printed labels if the only change is to the In Care Of (C/O) information, leave the Street, City, State and ZIP fields blank.
Entering Name Lines¶
Enter the information exactly as shown from the name block on the document except as instructed below:
Enter an ampersand (&) for the word "AND" or "OR" .
Space for a period.
Never enter two consecutive spaces.
Space within a true last name where shown.
Omit apostrophe (') if shown in Name Line. Do not space for an apostrophe.
Omit slash (/) if shown in Name Line. Space for a slash.
Enter a hyphen (-) where shown. Do not space before or after the hyphen.
Enter numerics present in the Name Line.
When entering the In Care of Name Line, valid characters include A-Z, 0-9, -, %. The system magnifies and highlights the Name Line, Trade Name, and the Address Line when the operator is in the In Care of Name Line.
Code and Edit Marks¶
Edit marks and their descriptions:
EDIT MARK
DESCRIPTION
"*" (Asterisk)
The "*" is used to delete tax data or to show that an item is not transcribed.
For money amounts, enter the amount written to the left of the "*" , when applicable.
For Line Numbers, enter the money amount on the new line number.
When an "*" appears in the Entity part of the return, enter all information (characters) not lined through.
Bracket (Parentheses) or "—" (Minus)
Shows an amount is input as negative.
Circle
Used to delete the Received Date and other erroneous edit marks such as CCC, Action Code, Tax Years, etc.
Note:¶
A circle can be used to delete any field except for money amounts.
Underline
Used to identify a Name Control that is to be entered.
Line Through or Circle
Used to delete Entity information that should not be entered, including a Check Digit.
"/" (Slash) or "X"
A "/" (slash) or "X" through an entire page shows the page is deleted.
If the "/" (slash) or "X" is on 940 Page 1 and/or 940 Page 2, delete the document as "Unprocessable 940" .
For all other pages, including Schedule A and 940 Schedule R or 940 Schedule R Continuation Sheet (except as described below), delete the page as "Unprocessable Attachment."
For Schedule A, if the "/" (slash) or "X" is only through Part 1 or Part 2, this means the information in that part should not be input.
Entering Code and Edit Fields¶
Code and Edit fields listed and described in Exhibit 3.41.277-1, Transcription Sheets - Form 940 Entity and Code and Edit Fields.
Code and Edit fields along with 940 Page 1 of the Image presents to the operator.
Press the
Code and Edit writes the Computer Conditions Codes (CCC) either to the right of "You MUST fill out both pages of the form and SIGN IT," in the center of the return below Line 15 or in the "bottom middle margin" of the return. It is the responsibility of the operators to input all CCC edited, stamped, or underlined on the return.
The following Computer Conditions Codes (CCC) automatically generate:
IF
THEN
"Amended" box checked
Generate CCC "G"
"Successor employer" box checked
Generate CCC "5"
"No payments to employees in 20XX" box checked
Generate CCC "9"
"Final" box checked
Generate CCC "F"
"Form ID" code starts with "86"
Generate CCC "P"
Note:¶
If CCC "G" , "5" , "9" , and/or "F" is displayed in the CCC field and the box is not checked, or the box has an asterisk (*) edited to the left of it, remove the CCC(s) from the field. Also, make sure the box(es) is not checked erroneously.
Note:¶
If the CCC field is displayed for verification these condition codes must be transcribed if not present and the corresponding box is checked.
Both CCC "F" and "G" require sight verification by the operator. If CCC "G" is input, the system prompts ONLY for the following fields if they are flagged for OE:
Name Control/Check Digit
Tax Year
Received Date
Type of Return - Amended
Type of Return - Successor employer
Type of Return - No payments to employees in 20XX
Type of Return - Final
CCC
Correspondence Received Date
Schedule R Fields
The IRS Received Date, often referred to as "Received Date," is the date a document is first received by the IRS. It is stamped or edited on Page 1 of the 940 return.
An "Official Received Date Stamp" may consist of no less than:
"Month" — alpha or numeric characters.
"Day" — two-digits: 01–31. (For example, -1, 1, or 01.)
"Year" — two or four digits.
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), Correspondence Imaging Inventory(CII), Accounts Management (AM), etc.).
Note:¶
Any Date stamp that DOES NOT have the word "Received." should not be entered as the Received Date. 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 is input in MMDDYY format. For Example:
March -7, 2025, is input as 030725,
June 09, 2025, is input as 060925,
October 10, 2025, is input as 101025, etc.
The "Received Date" must be an "Official" stamp or edited on the return. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date.
Note:¶
If the Received Date is handwritten, it DOES NOT have to have the word "Received."
Caution:¶
Taxpayer Advocate Services (TAS) Received Dates, Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.
If the return has a "Post Mark Date" and a "Received Date," enter the Received Date.
If the return has a "Post Mark Date" and a "Received Date," and the Received Date is circled or edited out, leave the field blank.
If the "Post Mark Date" is the only date on the document, enter 090999.
If the "Received Date" is incomplete, illegible, an invalid day of the month, or a future date, enter 090999. If unsure if the received date requires input, enter 090999.
Employer Identification Number (EIN)¶
The EIN on the Form 940 Page 1 must contain nine numeric digits or blank.
If the EIN is more than or less than nine digits, illegible, missing, or there is more than one EIN present, press
For 940 Schedule R EIN instructions, see Exhibit 3.41.277-5, Transcription Sheets - Form 940 Schedule R and Schedule R Continuation Sheet (All Revisions).
Note:¶
A return must have EITHER an EIN or Name Control to be processable. If the return has either the EIN or Name Control, continue processing. However, if the return does not have an EIN AND a Name Control (both blank), delete the document as "Unprocessable 940."
Address Elements¶
With the implementation of the Enhanced Entity Index File (EEIF) a window may appear asking "Is Address changed?" This message includes the In Care of Name Line (%), Street Address, City, State and ZIP Code. If the document has an IRS pre-printed address with no changes, you should answer "NO." You should answer "YES" if the IRS pre-printed address has changes (including % name line).
If the return has an IRS pre-printed label without changes to the Street Address, City, State or ZIP Code, all these fields must be left blank during OE and/or DV. If any of the fields display information, press
If the return has an IRS pre-printed label without changes to the In Care of Name Line but has a change to the Address, leave the In Care of Name Line blank and enter the Street Address, City, State and ZIP.
Returns identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the address, represent an IRS label under the National Change of Address (NCOA) program. These returns do not have Check Digits and are not considered an IRS pre-printed label, therefore all In Care of Name Line and Address information require entry.
Enter the Street Address information exactly as shown on the document except as instructed below. See Exhibit 3.41.277-13, Valid Characters.
Never enter "local" as the first word in the Street Address. Enter information to the right of "local" only.
If the only Street Address is "local," , leave the street Address, City, State and ZIP blank. If any of the fields display information, press
If the Street Address has only the DBA, Trade Name or Business Name, leave the Street Address, City, State and ZIP blank. If any of the fields display information, press
If the Street Address has an EIN or SSN, DO NOT input this information. If the only Street Address is the EIN or SSN, leave the Street Address, City, State and ZIP blank.
Enter street abbreviations as shown in Exhibit 3.41.277-6, Street Abbreviations.
Note:¶
Do not abbreviate proper names of the street in the Street Address field.
If the Street Address and/or City is illegible, suspend the UW as "Poor Quality Image." If unable to correct the Street Address and/or City from the paper document, leave the Street Address, City, State and ZIP fields blank. If necessary, press
Note:¶
If any of the address fields are blank, excluding the % Name Line, they all must be blank.
If the Street Address and/or City are missing, leave the Street Address, City, State and ZIP fields blank. If necessary, press
Note:¶
If any of the address fields are blank, excluding the % Name Line, they all must be blank.
If return has a US Possession or other foreign address, delete the document as "Unprocessable 940" .
If an address is input during OE or DV, all elements (Street Address, City, State and ZIP) must be entered.
If two street addresses are present with the same City, State and ZIP Code, enter the first street address.
If two addresses are present with different cities, states, and ZIP Codes, enter the first address.
If there is a street address and a PO Box, enter only the PO Box. Treat both "POB" and "PO Drawer" as if they read PO Box.
If a document has PO BOX, POB, PO Drawer or Post Office Box, you can enter an asterisk (*) followed by a space in the first two positions of the Street Address instead of "PO BOX." It is not necessary to change "PO BOX" to an asterisk if "PO BOX" is scanned.
Example:
Enter As:
PO Box #24
- (space) 24
Omit C/O or % (In Care Of) if shown with an address.
Always enter "AND" if an ampersand (&) is shown in the Address Line.
If @ is shown in the Street Address, enter "AT" .
Major City Codes listed in Exhibit 3.41.277-9 may be used. The system generates a valid five-digit ZIP Code if a Major City Code is used, and a ZIP is not present.
If North, South, East, or West is shown as part of the city name, use the standard abbreviation (i.e., North = N, South = S, etc.). Do Not use a Major City Code in this instance unless found in Exhibit 3.41.277-9, Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan (ZIP) Codes. Example: East Lansing, Mi = ET and South Bend, IN = SB.
Example:
Enter As:
West Miami
W Miami
North Ogden
N Ogden
If a city has numerics, enter as alphas.
Example:¶
Enter 29 Palms as TWENTY NINE PALMS.
Enter standard abbreviations for states.
If the system presents all nine digits of the ZIP Code correctly, accept them. If the ZIP Code requires correction, only enter the first five digits of the ZIP Code. If less than five digits use the system default ZIP Code.
If there is no State, but a ZIP Code is present, press the
If there is no ZIP Code but a State is present, press the
If the State does not match the ZIP Code presented, delete the ZIP, and generate the default ZIP Code for this State.
If both the State and ZIP are blank, leave the Street Address, City, State and ZIP blank. If necessary, press
Transcribe Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses with the proper two-character State Code followed by the corresponding unique five-digit ZIP Code.
When APO, DPO or FPO is used, do not enter any other data in the City field.
When APO, DPO or FPO is transcribed in the City field, the State Code field must correspond with the following ZIP Codes:
ZIP CODE
STATE CODE
340
AA
090–098
AE
962–966
AP
Note:¶
Enter all APO/DPO/FPO addresses as follows:
Example
Enter As
APO New York, NY 091XX
APO AE 091XX
DPO Miami, FL 340XX
DPO AA 340XX
FPO San Francisco, CA 962XX
FPO AP 962XX
Money Amount Fields¶
All money fields consist of dollars and cents.
Enter money amounts as follows:
Amount on document
Enter as
0.03
03
00.03
03
0.3
30
.035
03
If a dollar and cents amount is present, enter as is.
If a dollar amount is present without cents, enter dollar amount and two zeros for cents.
If a dollar amount is present and it is followed by a line, dash, or hyphen, enter dollar amount and two zeros for cents.
If a dollar amount is present and the cents are lined through, enter dollar amount and two zeros for cents.
If there is a single numeric digit in the cents column or following the period, enter the digit followed by a zero.
If three or more digits appear in the cents column or following the period, enter the first two-digits.
If money amount is larger than 15 numeric characters, enter only the first 15 digits.
If money amount is a negative zero (e.g., -00, -0.00. -00.00, etc.), REMOVE IT. Press
Enter negative amounts (identified with a minus "-" before the amount or the amount is within brackets), where allowed, by leading the amount with a hyphen.
If a negative money amount appears in a positive only field, enter amount as positive.
If two or more money amounts appear on the same line, press
If a money amount without a decimal displays with leading zeros (for example: amount on document is 01 and system captured as 001), press
If the money amount is illegible, suspend the UW as "Poor Quality Image" (
If after suspending for "Poor Quality Image" you still cannot determine the correct money amount from the physical document, press
If a code or other non-monetary entry appears in a money field press
Poor Quality Image¶
Occasionally the Image of the return presented to the OE or DV operator is unreadable. Some reasons for this include:
Writing on image too light,
Image too dark to read the writing,
Image illegible, or
Image incomplete, etc.
When working in OE Image or DV Image, if you cannot determine the data for ANY field including the Street Address, City, State and ZIP Code, suspend the UW as "Poor Quality Image" (
Note:¶
This instruction DOES NOT include the EIN or Name Control. See IRM 3.41.277.11.1, Illegible Name Control/EIN.
The Team Lead or designated employee reviews the Work Status Report for suspended "Poor Quality Image" items and pulls the original return/document from the block and gives to the employee that suspended the UW.
The employee resumes the suspended block, corrects the data using the paper return and then gives the paper return back to the Team Lead or designated employee.
The Team Lead or designated employee re-files the return in its original block.
Unprocessable Conditions¶
Currently some returns cannot process through SCRIPS or require processing as OE Paper.
Delete all returns determined as unprocessable by selecting "Unprocessable 940" for the Pull-Doc Report. (
Some unprocessable conditions:
Return does not have an EIN AND Name Control (if either one of the EIN or Name Control is present, continue processing).
Returns with a U.S. Possession or foreign address. (Processed through ISRP).
If all transcription lines are not available for input due to the form being cut off or folded.
Returns without BOTH entity and money amounts (entirely blank forms).
Forms other than Form 940. (Processing of these returns is done using the correct SCRIPS program or through ISRP).
Form has an "X" or "/" across the entire page without an explanation.
Note:¶
If only the Schedule A has an "X" or "/" through the page, delete the Schedule A only as an "Unprocessable Attachment."
The Tax Year is 2005 or prior. (Processed through ISRP).
SCRIPS Transcription Sheets¶
The following Exhibits represent specific data entry procedures:
Exhibit 3.41.277-1, Transcription Sheets - Form 940 Entity and Code and Edit Fields
Exhibit 3.41.277-2, Transcription Sheets - Form 940 Page 1 Part 1 through Part 4
Exhibit 3.41.277-3, Transcription Sheets - Form 940 Page 2 Part 5 through Part 7
Exhibit 3.41.277-4, Transcription Sheets - Form 940 Schedule A
Exhibit 3.41.277-5, Transcription Sheets - Form 940 Schedule R and Schedule R Continuation Sheet (All Revisions)
Math Validations¶
If Line 9 has a money amount and Line 11 also has a money amount, SCRIPS sends to DV for sight verification.
If Line 11 has a money amount and Line 9 also has a money amount, SCRIPS sends to DV for sight verification.
If Line 12 does not equal the sum of Lines 8, 9, 10, and 11, SCRIPS flags Lines 7 (or 7a in 2012 only), 9, 10, 11, and 12, for sight verification, if these lines have not been previously verified.
If Line 14 does not equal the difference between Line 12 minus Line 13, SCRIPS sends to DV for sight verification.
If Line 15a (Line 15 form revisions 2024 or prior) does not equal the difference between Line 13 minus Line 12, SCRIPS sends to DV for sight verification.
SCRIPS performs column balancing for each money amount column for each 940 Schedule R Page 1 to the first Sub-total Line of the page (Line 16 on first page, Line 25 on 940 Schedule R Continuation Sheet). SCRIPS displays "Column out of balance by: $xxx.xx."
Other Validations¶
If Line 15b (Line 15) Refund check box is checked, it is sent to DV for verification. Verify box is picked up correctly. If the box is checked ensure it displays an "X" . If the box was mistakenly checked, remove the "X" when it is present.
Use the following to determine the need to input the Third-Party Designee information:
IF
THEN
The "Yes" box is checked
Input an "X" in the "Yes" box and input the Personal Identification Number (PIN) alpha and/or numeric in the PIN box.
If the PIN is more than five characters (alpha and/or numeric) enter the first five characters only.
If the PIN is less than five characters, enter all available characters and leave the rest blank.
If the Personal Identification Number is not available or is illegible, leave blank.
The "No" box is checked
Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.
Both the "Yes" and "No" boxes checked
Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.
Neither box is checked
Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.
Note:¶
If both the "Yes" and "No" box is checked, the "Yes" box is sent to the operator for verification.
SCRIPS tries to determine the presence of a signature in Part 7 on 940 Page 2. If SCRIPS detects a signature is present it continues processing. If SCRIPS does not detect a signature, it displays a message to the OE or DV operator.
An "asterisk" (*), or notating "signature on file," or notating "signature on attachment," etc., in the signature box reflects a valid signature is on an attachment.
Very often a preparer marks the signature line with an "X" indicating where the taxpayer should sign the return. When this happens:
IF
AND
THEN
An "X" is shown in the "SIGN your name here" box
There is a name shown in the "Print your name here" box
DO NOT correspond for a signature.
An "X" is shown in the "SIGN your name here" box
There is NOT a name shown in the "Print your name here" box
Correspond for a signature using AC 225.
A signature of an individual, officer, partner, duly authorized agent, etc., affixed by rubber stamp, mechanical device, or computer-generated software to a return is acceptable. The signature may appear on either "Sign your name here" or "Print name and title" line. A signature refers to the name of the individual who attests that the information on the return is true, correct, and complete.
Note:¶
Rev. Proc. 2005–39 sets out the circumstances when facsimile signatures may be used for Form 940. This provision allows for the use of a Mechanical Device. A Mechanical Device includes typewritten signature, or those made by a computer output device (e.g., laser jet, inkjet, and dot matrix printers).
Returns generated from the Account Management Services (AMS) being sent for processing may not have a signature. If there is an indication, in the signature area, CII or AMS-Do Not Correspond for Signature, and the return has a CCC "3" , DO NOT input ERS Action Code (AC) 225. If the return does not have a CCC "3" , input ERS Action Code (AC) 225. If "Do Not Correspond for Signature" is stamped or edited in the signature area, the operator answers "Yes" to the signature question.
Use the information in (3) through (7) to determine if ERS AC 225 is needed:
IF
THEN
Message "Is a signature present?" displays on the screen.
Note:¶
This box may display in the center of 940 Page 2 or next to the signature area on 940 Page 2.
If signature is present in "Part 7" , answer "Yes" .
If signature is not present, in "Part 7" , answer "No" and enter AC 225, if not already present or AC 211 if edited in the lower left corner of 940 Page 1.
Note:¶
"AC 211" always take precedence over "AC 225" .
Note:¶
If you accidently answer "NO" and the signature is present, DO NOT enter an "Action Code."
SCRIPS flags Line 1a for validation when both Line 1a and Line 1b are blank, or if a Schedule A is attached with Part 1 containing any entries.
SCRIPS flags Line 1a for sight verification if the State Code is missing.
SCRIPS flags Line 2 for sight verification if the box is marked.
SCRIPS flags Schedule A for validation if Part 1 has multiple checked boxes.
SCRIPS flags 940 Page 1 Line 2, 940 Page 1 Line 11 and Schedule A Part 2 Line 2a though Line 2i (form years 2009 and 2010) or Schedule A associated money amounts (form years 2011 and later) for verification if Line 1a has a valid credit reduction state for the tax year entered on Form 940 Page 1 or if Schedule A Part 1 (2009 and 2010) or Schedule A (2011 and later) has any valid credit reduction state box marked for the tax year entered on Form 940 Page 1.
Reminder:¶
If Line 2 box presents for verification and presents blank, input an "X" to check the box.
SCRIPS flags for sight verification any negative money amount on any 940 Schedule R or 940 Schedule R Continuation Sheet. If amount is still negative, accept negative amount.
SCRIPS flags any money amount for sight verification that displays just a single "1."
SCRIPS flags any money amount that is not numeric (excluding blank).
SCRIPS flags for sight verification any money amount that is over one million dollars.
SCRIPS flags each 940 Schedule R or 940 Schedule R Continuation Sheet where the 940 Schedule R Employer EIN does not equal the EIN on Page 1 of the 940. Display message "Employer EIN inconsistent. Please verify."
SCRIPS requires Tax Year be validated during DV if not input during OE processing.
OE Paper: SCRIPS places the input/entered Name Control on the generated image on Name Line 1.
OE Paper: SCRIPS places the input/entered In Care of Name Line on the generated image on the Trade Name Line.
SCRIPS requires the FUTA Wages lines on the Schedule A to be verified if the amount is over $1.00.
Block Status Window¶
The Block Status window displays a more detailed status of the blocks/UWs in the search criteria data entered in the Block Search Criteria window.
A change of operational parameters of blocks/UWs is completed in the Block Status window. Depending on the parameter, a change to the parameter for individual blocks/UWs or multiple blocks/UWs is completed at the same time.
Press the
If you choose to not perform any updates on the selected blocks, you can deselect all blocks by pressing the
You could also choose to cancel the blocks selected and close the Block Status window by pressing the
Block status monitoring (IPS0697) window displays a more detailed status of the blocks/UWs.
Purging Documents¶
Purge from the SCRIPS system the files including the document images, ASCII data, and statistical information once the blocks/units-of-work (UW) of documents process through SCRIPS and reach "accepted" by down-stream processing, and the transmittals have moved to archive.
Note:¶
Accepted means the output files and "the returns in those files" clear all error conditions. The only time you can purge documents prior to the two-week period is if the system gets to 80% capacity or after notifying headquarters.
It is recommended a system purge occur a minimum of two weeks after the output date.
Purge only those blocks/UWs available for purge. The system keeps track of blocks/UWs available for purge and only allows you to purge those blocks/UWs. SCRIPS does not allow any blocks waiting for Quality Review (QR) Block Summarization or flagged for Quality Review to purge.
Do not purge files for reports before six weeks.
Exception:¶
Reports allow deletion after seven working days; however, six weeks is the preference.
A deleted document and/or block/UW is removed from the system when the form type is purged. The remainder of the form types on SCRIPS operate in the same manner.
Example:¶
Deleted 940 documents/UWs are removed when a Form 940 Block purge is performed. The remainder of the form types operate in the same manner.
A purge for the form type is initiated and activated before removal of deleted documents/blocks/UWs from the system. If you open a purge window but do not select any blocks for purge, the deleted documents/blocks/UWs do not leave the system. Until the deletion is properly done documents/blocks/UWs remain on the system.
Retained for 30 days after data is verified as converted to tape per Document 12990, Records Control Schedules, Record Control Schedule (RCS) 32, item 2, Service Center Recognition/Image Processing System (SCRIPS) previously processed under Record Control Schedule (RCS) 19, item 78, Correspondence Imaging Inventory (CII):(B) System Data, the physical documents (UWs scanned in the SCRIPS area). If systemic issues exist for downstream systems a longer period is enforced by headquarters staff.
Supervisor Section Form 940 Program Reports¶
The following is a listing of the Form 940 reports available on SCRIPS:
IRM 3.41.277.17.1, Document Locator Number (DLN) Output Report
IRM 3.41.277.17.2, Assigned Document Locator Number (DLN) Report
IRM 3.41.277.17.3, Document Locator Number (DLN) Assignment Report
IRM 3.41.277.17.4, Actual Output Report
IRM 3.41.277.17.5, Workflow Status Report
IRM 3.41.277.17.6, Inventory Report
IRM 3.41.277.17.7, Production Report
IRM 3.41.277.17.8, Run Balancing Report
IRM 3.41.277.17.9, Pull Document Report
IRM 3.41.277.17.10, Throughput Statistics Report
IRM 3.41.277.17.11, Workstation Operator Statistics - Program and Function Summary Report
IRM 3.41.277.17.12, FI/DLN Cross Reference Report
Document Locator Number (DLN) Output Report¶
The title of the report is 940 DLN Output Report (IPS10640).
The report reflects the entire production for the site for a given time frame.
The report shows the following:
Service Center
Run Date
Page number
Program number
DLNs and a notation if it is a transmittal DLN or detail DLN
File Location Code (FLC), Tax Class and Document Code (TAX/DOC), Julian date, Block number and Volume
Assigned Document Locator Number Report¶
The title of the report is 940 Assigned DLN Report (IPS03339).
The report reflects production for the individual scanner for a given time frame.
The report shows the following:
Program number
Run Date and Time
Scanner Job ID
Start Time
End Time
DLNs and a notation if it is a transmittal DLN or detail DLN
File Location Code (FLC), Tax Class and Document Code (TAX/DOC), Julian date, Block number and Volume
The summary page for the scan job by document code and form type
Document Locator Number (DLN) Assignment Report¶
The title of the report is 940 DLN Assignment Report (IPS10620).
The report reflects the total number of DLN assignments by program number for a given time frame.
The report shows the following:
Service Center
From and to date range
Run Date and clock time
Page number
Program number
Each Batch ID and the coinciding Block Number, Serial Number Range, Unrecognized Documents, Total Documents in Batch and Total Documents Output in Batch for each
Total Documents for each program
Total Documents Output per program
Total Unrecognized Documents per program
Actual Output Report¶
The title of the report is 940 Actual Output Report (IPS10650).
The report reflects the entire production for the site for a given time frame.
The report shows the following:
Service Center
FTP File ID number
Run Date and time
Page number
Program number
DLNs and a notation of actual output and number of deleted documents including deleted DLNs
Batch or Form Subtotals
Total for All Batches by each program or form type
Total for All Batches Output
Workflow Status¶
The title of the report is Workflow Status (IPS0698).
This report lists the task/sub-task number, the sub-task description, blocks at the sub-task, total documents for the block, and documents ready for the sub-task. This report also shows percentages for system capacity used under the following three categories: General, IRP, and IRP ACA/K1/941/940/Stand-Alone.
This report is used to monitor documents and system capacity throughout each workday.
Inventory Report¶
The title of the report is Inventory Report (IPS03350).
The report reflects inventory for a given time frame reflecting the carry over form volume on the SCRIPS system.
The report shows the following:
Initial Inventory
Process Date
Returns Input
Returns Deleted
Returns Output
Carry Over Inventory
End Time
Production Report¶
The title of the report is 940 Production Report (IPS10660).
The report reflects the following scanned volumes and year to date output totals.
The report shows the following:
Service Center
Run Date and clock time
Page number
Scanned volumes by document code and form type for today, subtotals and totals
Output volumes by document code and form type and deletes for year to date along with cumulative, subtotals and totals
Status summary for all functions for today/current and year to date cumulative
Run Balancing Report¶
The title of the report is 940 Run Balancing Report (IPS10610).
The report reflects the entire production for the site for a given output or date.
The report shows the following:
Service Center
Run Date
Page number
FTP File ID number
The file name (i.e., OCR1008 for form 940)
Pull Document Report¶
The title of the report is Reimage/Pull Document Report (IPS00812).
The report lists submissions and documents required to pull (or counted as deleted) for a date range.
The report shows the following:
Service Center
Run Date
Page # - Number
Block
Doc DLN/Seq# - Document DLN Sequence number
App - Application FI, OE or DV
SEID - Standard Employee Identification
Note:¶
An SEID of 000000 represents the SCRIPS system created the action based on programming and or specific responses to questions posed to the operator.
Date/Time
Reason
Example:¶
Exhibit 3.41.277-11, Pull Document Report
Report Reason
Condition
INVALID 940
Standalone Form 940 pg 1, or invalid record group, unprocessable
UNREC F1332
F1332 identified
100 DOCS
Each document identified after 100 records/DLN in a block have been identified
INVALID FORM
FI operator identified as an invalid form
DELETE BLOCK
Identified by operator to delete the block
Throughput Statistics Report¶
The title of the report is Throughput Statistics Report (IPS06440).
The report reflects processing function productions for a given date range.
The report rows reflect the following process functions: Scandriver, Transport/Sync, OE Crossover, Form Identification, Block Verification, OE Image, OE Paper, Program Validation, Data Validation, QR Summarization, Block Output, Image Archive, Backup Image Archive and Block Purge.
The report shows the following:
Service Center
From and to date range and clock time
Run Date and clock time
Page Number
Processing Functions
Total Blocks
Total Documents
Process Time
Documents Per Hour
Workstation Operator Statistics Program and Function Summary Report¶
The title of the report is Workstation Operator Statistics Program and Function Summary Report (IPS00803).
The report displays the number of documents processed in each function for a given date range.
The report rows reflect the following process functions: 460, 470, 480, 47X, and 48X.
The report shows the following:
Service Center
From and to date range
Run Date and clock time
Page Number
Function Code
Program Number
Process Time
Total Keystrokes
Document Per Hour
Summary by Program
FI/DLN Cross Reference Report¶
The title of the report is 940 FI/DLN Cross Reference Pull Report (IPS10670).
The report lists submissions and documents that require renumbering within each batch of work for a given Output File ID.
The report shows the following:
Service Center
Run Date and Time
Page # - Number
Output File ID number
Output Date
Program Numbers
Batch
Scan Block number
Doc DLN/Seq# - Document DLN Sequence number
New Block number
New Doc DLN/Seq# - Document DLN Sequence number
Total Reassigned DLNs for each individual program
Example:¶
Exhibit 3.41.277-12, 940 FI/DLN Cross Reference Report.
Post Document Preparation (Post-Doc Prep)¶
Use the "DLN Output Report" from the tape run, pull the blocks for each listed batch, counting each block to ensure each listed, and only the listed, DLN(s) on the "Output Report" are present.
Re-print the updated Form 1332, Block and Selection Record, from BBTS. (It should include the actual DLN assigned by SCRIPS).
Provide a copy of the "FI/DLN Cross Reference Report" and the "940 Pull Document Report" .
Provide the correct cart card for listing programs by batches on the cart (ERS date card).
If documents come in "stat boxes," it is the responsibility of Post-Doc Prep clerks to place the documents in gusset folders before releasing the work to Error Resolution.
The colored or white folder(s) in the first slot of the batch cart or the first stat box for each batch holds documents that were sent to the "Scanner Reject Bin" . Post-Doc Prep should:
Remove the documents from the batch cart or first stat box.
Review the batch (all blocks) to ensure all pages associated with the documents have been pulled.
Write the program number associated with the documents on the first document or on a routing slip and route the documents to Code and Edit/Batching for processing.
Note:¶
If the documents require batching as "ISRP" , include that information on the routing slip.
The Post-Doc Prep process MUST be completed within 24 hours of output.
"FI/DLN Cross Reference Report"
Some documents from SCRIPS do not have a sprayed DLN but instead have a six-digit FI number and either the first 11 digits of the Block DLN (first 10 FI documents) or the first eight digits of the Block DLN (all remaining FI documents in the block). Use the DLN cross-reference report to find the electronically assigned DLN and write it on Page 1 of the Form 940 (writing the DLN on 940 Page 2, Schedule A, 940 Schedule R and 940 Schedule R Continuation Sheet is optional if the pages are stapled together with the 940 Page 1). See Exhibit 3.41.277-12, 940 FI/DLN Cross Reference Report.
Place the return (940 Page 1, 940 Page 2, Schedule A, 940 Schedule R and 940 Schedule R Continuation Sheet) in ascending sequence number order within the block.
Notate the Form 1332 for any document (sequence number) that is moved in the batch (e.g., FI999999).
Example:¶
If sequence 32 has been renumbered to sequence 99, in the box for sequence 32 notate "moved to 99" .
If a document is missing, research "Document Review" on the SCRIPS system to determine if the document is missing from the block or if it required deletion. If the document has not been deleted, review entire block/batch for the missing document. ONLY as a last resort, if unable to find the document, print a copy of the return from SCRIPS and place it in the block.
Circle the Document count on Form 1332.
For "Perfect" , place the BBTS generated Form 1332 in the gusset folder with the correct Form 940 documents.
For "Imperfect" , remove the SCRIPS breaker sheet and replace with the BBTS generated Form 1332. Route the SCRIPS breaker sheets back to SCRIPS Pre-Doc Prep area.
Ensure the attachments in colored folders belong with the documents in the gusset folder.
Occasionally, as a result of a block of returns having a high unrecognized 940 Page 1 problem, a second block DLN is assigned. The new DLN can be located on the "FI/DLN Cross-Reference Report." When this occurs:
Pull the return (940 Page 1, 940 Page 2, Schedule A, 940 Schedule R and 940 Schedule R Continuation Sheet),
If block is "Imperfect" , pull associated attachments and place inside a blue folder,
Perfect the DLN on the return,
Print Form 1332,
Prepare a gusset folder write/stamp the DLN on it,
Place the return (940 Page 1, 940 Page 2, Schedule A, 940 Schedule R and 940 Schedule R Continuation Sheet) and blue folder (attachments) inside the gusset folder,
Place the gusset folder in the proper DLN sequence order in the batch.
The "940 Pull Document Report" is a report that lists all documents that were deleted by the Scanner, the Scanner Operator, or the General Clerk. See Exhibit 3.41.277-11, 940 Pull Document Report.
The 940 Pull Document Report needs to be printed after every output by the person locally designated to do so. Review each item on the report. Only pull returns when all pages have been deleted. NEVER PULL THE RETURN UNLESS ALL PAGES OF THE FORM 940 ARE LISTED ON THE PULL DOCUMENT REPORT. (I.E., 940 PAGE 1 (XX01) AND 940 PAGE 2 (XX02)). If only Schedule A Page 3 (XX03) and/or 940 Schedule R Page 4 (XX04) and/or 940 Schedule R Continuation Sheet Page 5 (XX05) is listed on the report, DO NOT pull the return. If the complete return is not being pulled, leave other deleted pages in the batch where located.
Note:¶
If unsure of action to take (e.g., 940 Page 2 and 940 Page 3 listed but 940 Page 1 is not listed, 940 Page 1 and 940 Page 3 is listed but 940 Page 2 is not listed, 940 Page 2 is listed but 940 Page 1 is not listed), research "Document Review" on the SCRIPS system to determine if the document has been deleted.
The report references each item needing pulled listing the batch number, block number, DLN or FI reference number, and the reason for the deletion (Systemic, OE, DV, etc.).
IF
THEN
The DLN is present
locate the document (940 Page 1, 940 Page 2, Schedule A, 940 Schedule R, 940 Schedule R Continuation Sheet and attachments) within the block. Pages may not necessarily be in sequential order.
Notate "Deleted" on the corresponding serial number line on the Form 1332.
Line thru the DLN on all pages of the document. If two DLNs are present, place a band-aid over both DLNs on 940 Page 1, 940 Page 2, Schedule A, 940 Schedule R and 940 Schedule R Continuation Sheet.
Keep pulled documents in program order and route to Batching/Code and Edit for perfection and processing.
An FI number is present
locate the document to pull within the block.
If the pulled document is 940 Page 1, search for 940 Page 2, Schedule A, 940 Schedule R, 940 Schedule R Continuation Sheet and any attachments associated with 940 Page 1. Pull these even if not listed on the Pull Doc Report. Line through the FI number/DLN and associate with 940 Page 1. Maintain program integrity and route to Batching/Code and Edit for perfection and processing.
If the pulled document is a 940 Page 2, Schedule A, 940 Schedule R and/or 940 Schedule R Continuation Sheet (940 Page 1 is not on list), try to associate with a valid 940 Page 1 in the block (even if 940 Page 1 is not listed on the Pull Doc Report). It is the centers option if the 940 Page 1 DLN is written on the 940 Page 2, Schedule A, 940 Schedule R and/or 940 Schedule R Continuation Sheet. If unable to find a valid 940 Page 1, line through the FI number on the 940 Page 2, Schedule A, 940 Schedule R and/or 940 Schedule R Continuation Sheet and route to Batching/Code and Edit for perfection and processing.
Neither a DLN nor FI number is present on a page/document
research the document in "Document Review" on the SCRIPS system. to determine if the document has been deleted or needs the electronically-assigned DLN to be written in the top right corner.
If the document has been deleted, pull it from the block, and route to Batching/Code and Edit for perfection and processing.
If the document has not been deleted write the electronically-assigned DLN on the 940 Page 1 and place in sequence order. It is the centers option if the 940 Page 1 DLN is written on the 940 Page 2 and/or Schedule A and/or 940 Schedule R/940 Schedule R Continuation Sheet.
Keep pulled documents in program order and route to Batching/Code and Edit for perfection and processing.
Note:¶
Occasionally the reason a document is deleted is because the Form ID code, located in the upper right margin, is incorrect (for example: 940 Page 2 has a Form ID of 850106, 860106, etc.). When the Form ID printed on the form is incorrect, black out the Form ID code prior to sending for processing.
Caution
Do not use felt tip markers to black out information.
Use a black ink pen or pencil.
After you process the work using the FI DLN Cross-reference Report and 940 Pull Document Report, complete the following:
For "Perfect" blocks, place the BBTS generated Form 1332 in the gusset folder with the correct Form 940.
For "Imperfect" blocks, remove the SCRIPS breaker sheet and replace it with the BBTS generated Form 1332. Route the SCRIPS breaker sheets to the Pre-Doc Prep function.
Circle the document/return count on Form 1332 (the next number after the last sequence number assigned). The only exception is if the last sequence number is 99.
Ensure the attachments in colored folders for "Imperfect" and the envelopes in the colored folders for the "Perfect" blocks belong with the documents/returns in the gusset folder.
Write or stamp the DLN on the gusset folder.
Make sure the documents/returns within the gusset folder are in sequential DLN order. Post-Doc Prep must ensure the DLN is legible on 940 Page 1 of all documents/returns. If necessary, correct or rewrite the DLN to make it readable.
Note:¶
If necessary, write the DLN in the right margin of the return.
Perfecting/writing the DLN on 940 Page 2, Schedule A or 940 Schedule R/940 Schedule R Continuation Sheet is optional if the pages are stapled together or attached to the 940 Page 1.
Ensure the blocks within the batch are in DLN order in the stat box or on the batch cart.
Route the completed batches to the Error Resolution System (ERS) Control Unit.
Transcription Sheets - Form 940 Entity and Code and Edit Fields¶
The table below explains the screen prompts, description, and instructions for the Entity part of the return, Code and Edit fields and other miscellaneous Code and Edit fields.
OE/DV Screen Prompt
Description
Instructions
Name Ctrl
Name Control
Enter the Name Control. Refer to IRM 3.41.277.11.2.2, Name Control/Check Digit for complete instructions.
Check Digits
Check Digit
Press the
EIN
Employer Identification Number
Enter the EIN from the "Employer Identification Number (EIN)" boxes. The EIN must be nine numerics or blank. Refer to IRM 3.41.277.11.6, Employer Identification Number (EIN) for complete instructions.
In Care of Name
In Care of Name Line
Enter "%" , space, and then the name immediately following the "%" sign or "C/O" indicator on the document. If the information is illegible, enter "%-" . Refer to IRM 3.41.277.11.3, In Care of Name for complete instructions.
Address
Street Address
Enter the street address information as shown or edited from the address box in the entity area, if present. Refer to IRM 3.41.277.11.7, Address Elements for complete instructions.
City
City
Enter the city from the city box in the entity area or the Major City Code (MCC) as appropriate. Refer to IRM 3.41.277.11.7, Address Elements for complete instructions.
State
State
Enter the standard state abbreviation from the state box in the entity area. If the Major City Code was entered, this field is bypassed. Refer to IRM 3.41.277.11.7, Address Elements for complete instructions.
ZIP
ZIP Code
Enter the ZIP Code from the ZIP Code box in the entity area. If the ZIP Code is missing press
Rec Date
Received Date
Enter the Received Date as stamped or edited on the face of the return. Enter the six-digit received date in MMDDYY format. Ignore the Century "20" . If the received date is incomplete or illegible, enter 090999. Refer to IRM 3.41.277.11.5, Entering Code and Edit Fields for complete instructions.
Note:¶
If the Received Date is handwritten, it DOES NOT have to have the word "Received."
Comp Cond
Computer Condition Code (CCC)
Enter the edited, stamped, or underlined code(s) from the space to the right of the phrase "You MUST fill out both pages of this form and SIGN IT" , after generated codes if present.
If CCC is invalid, delete the invalid code and continue processing valid codes.
Valid codes include D, J, R, F, G, O, P, W, X, 3, 4, 5, 7, 9, or blank.
Note:¶
For CCC "G," the system ONLY prompts for the following fields if they are flagged for OE: Name Control/Check Digit, Tax Year, Received Date, CCC, and the 940 Schedule R fields.
ERS Action
ERS Action Codes
Enter the edited digits from the bottom left corner of Page 1 of the return.
Valid codes include 211 through 499.
Note:¶
AC 211 takes precedence over all other Action Codes.
Reminder:¶
ERS Action Code "480" generates for returns with future tax periods after the tax period has been entered. If you back up to the ERS Action Code or other prior fields after the tax period has been entered and ERS Action Code "480" is now present, do not clear the field. Leave the "480" and process as normal.
Type of Return
Type of Return box
Enter an "X" in all boxes marked by the taxpayer.
Tax Year
Tax Year
The Tax Year is a MUST ENTER FIELD and requires two consecutive matching entries. Enter the Tax Year in YY format as:
Edited above the "Type of Return" box.
From the Tax Year in the title of the form.
As written by the taxpayer.
If unable to determine the Tax Year, process as current year.
Reminder:¶
Note:¶
ERS Action Code "480" generates for returns with Future Tax Years after the Tax Year has been entered. If you back up to the ERS Action Code or other prior fields after the Tax Year has been entered and ERS Action Code "480" is present, DO NOT clear the field. Leave the ERS Action Code as "480" and continue processing as normal.
Transcription Sheets - Form 940 Page 1 Part 1 through Part 4¶
The table below explains the screen prompts, description and instructions for the lines entered for Part 1, Part 2, Part 3 and Part 4 of the return.
OE/DV Screen Prompt
Description
Instructions
Section 3504 Agent
Reminder:¶
Use these instructions for form revisions 2025 and later only.
AGI Type of Filer – Section 3504 Agent
Enter an X if the Section 3504 Agent box is marked.
CPEO
Reminder:¶
Use these instructions for form revisions 2025 and later only.
AGI Type of Filer – Certified Professional Employer Organization (CPEO)
Enter an X if the CPEO box is marked.
Other Third Party
Reminder:¶
Use these instructions for form revisions 2025 and later only.
AGI Type of Filer – Other Third Party
Enter an X if the Other Third Party box is marked.
State Code [Line 1a]
Paid State Unemployment Tax in one state only.
Enter the two-character state code.
If the state code is missing and box 1b is blank, enter the state code from the entity area of the return.
If box 1a is presented for verification and box 1b is checked, leave box 1a blank.
If box 1a is presented for verification and box 1b is blank, enter the information from box 1a or from the entity area if box 1a is blank.
If the state code is missing or illegible in the entity area of the return, leave blank.
If the state code is "Invalid," enter the State Code from the entity area of the return.
Note:¶
If state code "ZZ," is present, leave blank.
Multi-State [Line 1b]
Paid State Unemployment Tax in more than one state.
Enter an "X" if the box is checked.
Credit Red [Line 2]
Paid Wages in Credit Reduction State
Enter an "X" only if the box is checked.
Exception:¶
SCRIPS flags 940 Page 1 Line 2, 940 Page 1 Line 11 and Schedule A associated money amounts for verification if Line 1a has a valid credit reduction state for the tax year entered on Form 940 Page 1 or if Schedule A has any valid credit reduction state box marked for the tax year entered on Form 940 Page 1. When Line 2 box displays for verification and is blank, input an "X" to check the box.
FUTA Wages [Line 7]/7a
Note:¶
Line 7a is only valid for Tax Year 2011.
Total taxable FUTA wages paid
Enter amount from box 7. Enter amount from box 7a (form revision 2011 only).
FUTA Wages before 7/1/2012 [Line 7b]
Note:¶
Line 7b is only valid for Tax Year 2011.
FUTA wages paid before 7/1/2012
Enter amount from box 7b (is valid for form revision 2011 only).
FUTA Wages before 7/1/2012 x .008 [Line 7c]
Note:¶
Line 7c is only valid for Tax Year 2011.
7b x .008
Enter amount from box 7c (is valid for form revision 2011 only).
FUTA Wages after 6/30/2012 [Line 7d]
Note:¶
Line 7d is only valid for Tax Year 2011.
FUTA wages paid after 6/30/2012
Enter amount from box 7d (is valid for form revision 2011 only).
FUTA Wages after 6/30/2012 x .006 [Line 7e]
Note:¶
Line 7e is only valid for Tax Year 2011.
7d x .006
Enter amount from box 7e (is valid for form revision 2011 only).
FUTA Tax before Adj [Line 8]
FUTA tax before adjustments
Enter amount from box 8.
Adjustments [Line 9]
All FUTA wages were excluded from state unemployment tax
Enter amount from box 9.
Excluded Wages [Line 10]
Some FUTA wages were excluded from state unemployment tax or any state unemployment tax was paid late
Enter amount from box 10.
Credit Red Amt [Line 11]
Note:¶
Use these instructions for Tax Year 2010 and later only.
Credit Reduction from Schedule A
Enter amount from box 11.
Adjusted Total [Line 12]
Total FUTA after adjustments
Enter amount from box 12.
Total Deposits [Line 13]
FUTA tax deposited
Enter amount from box 13.
Balance Due [Line 14]
Balance Due
Enter amount from box 14.
Overpayment [Line 15a/Line 15]
Overpayment
Enter amount from box 15.
Send Refund [Line 15b/Line 15]
Refund [Line 15b] is valid on form revisions 2025 and later
Refund [Line 15] is valid on form revisions 2024 or prior
Refund Indicator (Send a refund check box)
Enter an "X" if ONLY the "Send a Refund" box is checked.
If both boxes are checked, no box is checked, or "Apply to Next Return" box is checked, leave blank and press
Routing Transit Number (RTN) [Line 15c]
Reminder:¶
Use these instructions for form revisions 2025 and later only.
Routing Number
Enter up to 9 digits of the RTN from Line 15c.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
both Line 15c and Line 15e is blank.
an illegible character is present in either Line 15c or Line 15e.
one or more numbers have been altered, white-out, or marked through in either Line 15c or Line 15e.
one or more numbers have been written over to CHANGE an existing entry in either the Line 15c or Line 15e.
Type [Line 15d]
Reminder:¶
Use these instructions for form revisions 2025 and later only.
Type of Depositor Account
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 15d.
If both boxes are marked, press
If neither box is marked, press
If Line 15d is marked and Line 15c AND Line 15e are blank, press
Note:¶
When
Depositor Account Number (DAN) [Line 15e]
Reminder:¶
Use these instructions for form revisions 2025 and later only.
Depositor Account Number
Enter the alpha/numeric Depositor Account Number from Line 15e.
Only alphas, numerics, and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
Line 15e is not present and there is data in Line 15b and Line 15c.
an illegible character is present in either Line 15c or Line 15e.
one or more characters have been altered, white-out, or marked through in either Line 15c or Line 15e.
one or more characters have been written over to CHANGE an existing entry in either Line 15c or Line 15d.
If more than 17 characters, enter a pound sign (#) in the last position of Line 15e.
DAN [Line 15e]
Reminder:¶
Use these instructions for form revisions 2025 and later only.
DAN For Verification
Enter Line 15e again for verification.
If entry does not match Depositor Account Number (DAN) [Line 15e], a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both Line 15e (DAN) fields agree.
Reminder:¶
940 Schedule R is only valid for tax year 2011 and later. If any field on the 940 Schedule R is illegible, suspend the UW as "Poor Quality Image" (
Transcription Sheets - Form 940 Page 2 Part 5 through Part 7¶
The table below explains the screen prompts, description and instructions for the lines entered for Part 5, Part 6 and Part 7 of the return.
OE/DV Screen Prompt
Description
Instructions
1st Quarter
1st Quarter FUTA tax liability
Enter amount from box 16a.
2nd Quarter
2nd Quarter FUTA tax liability
Enter amount from box 16b.
3rd Quarter
3rd Quarter FUTA tax liability
Enter amount from box 16c.
4th Quarter
4th Quarter FUTA tax liability
Enter amount from box 16d.
3rd Party Yes
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? (Third-Party Designee Check box)
Enter an "X" if only the "Yes" box is checked in Part 6. If the "No" box, neither box or both boxes are checked, leave blank and press
3rd Party Pin
Third-Party Designee’s ID Number
Enter the Third-Party Designee’s ID number as shown. (Alpha and/or Numeric) Refer to IRM 3.41.277.14, Other Validations for complete instructions.
PTIN
Preparer’s PTIN
Enter the Preparer's PTIN. This entry is the "Preparer TIN," consisting of the letter "P," followed by eight numerics. If the PTIN is missing, more or less than nine characters or illegible, press
Note:¶
If information appears other than in the designated box (i.e., stamp information) enter the information.
Firms EIN
Firms EIN
Enter Firm’s EIN. If the Firm’s EIN is missing, more or less than nine numerics or illegible, press
Note:¶
If information appears other than in designated box (i.e., stamp information) enter the information.
Prep Phone
Preparer’s Telephone Number
Enter the Preparer’s Telephone Number.
If the number has 11 digits and the first digit is 1, skip the first digit and input the remaining 10 digits.
For all other 11-digit numbers, numbers with less than 10 digits, or illegible numbers; press
Note:¶
If information appears other than in designated box (i.e., stamp information) enter the information.
Signature
Signature Presence
When the message "Is a signature present" displays on the screen. Enter "Y" for Yes, or "N" for No. Refer to IRM 3.41.277.14, Other Validations for complete instructions.
Transcription Sheets - Form 940 Schedule A¶
The table below explains the screen prompts, description and instructions for Schedule A
OE/DV Screen Prompt
Description
Instructions
FUTA State (Line 1 through Line 53)
States where unemployment was paid this year
Enter an "X" in every box (to the left of the State abbreviation) marked by the taxpayer. If no boxes are checked, leave blank.
Note:¶
It is not mandatory that every state have a money amount and is not mandatory that every money amount have a state box checked. Enter as shown.
FUTA Wages
Note:¶
This field only displays if the State is a Credit Reduction state for Tax Year entered on Page 1 of return.
FUTA Taxable Wages
Enter amounts from FUTA Taxable Wages column that corresponds to the State Code.
Note:¶
It is not mandatory that every state have a money amount and is not mandatory that every money amount have a state box checked. Enter as shown.
FUTA Wages (Line 2a)
Note:¶
Line 2a is for 2010 and prior only.
Wages paid in a credit reduction state
Enter amounts from Line 2a.
FUTA Wages (Line 2c)
Note:¶
Line 2c is for 2010 and prior only.
Wages paid in a credit reduction state
Enter amounts from Line 2c.
FUTA Wages (Line 2e)
Note:¶
Line 2e is for 2010 and prior only.
Wages paid in a credit reduction state
Enter amounts from Line 2e.
FUTA Wages (Line 2g)
Note:¶
Line 2g is for 2010 and prior only.
Wages paid in a credit reduction state
Enter amounts from Line 2g.
FUTA Wages (Line 2i)
Note:¶
Line 2i is for 2010 and prior only.
Wages paid in a credit reduction state
Enter amounts from Line 2i.
Reminder:¶
If any field on the Schedule A is illegible, suspend the UW as "Poor Quality Image" (
Transcription Sheets - Form 940 Schedule R and Schedule R Continuation Sheet (All…¶
The table below explains the screen prompts, description and instructions for Schedule R and Schedule R Continuation Sheet.
Exception:¶
For instructions for processing the Stand-Alone 940 Schedule R see IRM 3.41.276, Optical Character Recognition Scanning Operations-Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System.
Note:¶
940 Schedule R is only valid for Tax Year 2011 and later.
Reminder:¶
940 Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.
OE/DV Screen Prompts
Description
Instructions
Enter Page Number and Form Year (PPYY)
Valid 940 Schedule R form year
Enter last four-digits from form code ID in top right corner of form. Valid entries are "0510, 0610, 0511, 0611, 0512, 0612, 0517 or 0617."
EIN
Employer EIN from top of page
Enter the Employer EIN from the top of the page.
If 940 Schedule R EIN is different from EIN on 940 Page 1, the screen displays the EIN from 940 Page 1 and "Employer EIN inconsistent, Please Verify" displays on the bottom of the screen.
Correct any invalid characters, press
If EIN on 940 Schedule R is entered correctly and is different from the EIN on 940 Page 1, press
If the 940 Schedule R EIN is blank, press the
If the number is incomplete or illegible, input the available numbers and insert a period in the remaining spaces (91.111.11 or 911111...).
If the EIN from the 940 Schedule R and 940 Page 1 is missing, enter nine periods.
If the EIN has more than nine digits, enter the first nine digits.
Section 3504 Agent
Reminder:¶
Use these instructions for 2017 and later revisions only.
Type of Filer-Section 3504 Agent
Enter an "X" if the Section 3504 Agent box is marked.
CPEO
Reminder:¶
Use these instructions for 2017 and later revisions only.
Type of Filer-Certified Professional Employer Organization (CPEO)
Enter an "X" if the CPEO box is marked.
Line nn Column a - EIN
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col a, LN 2 Col a, etc.)
Clients Employer. Identification Number EIN
Enter the Clients EIN from column (a):
box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
EIN must be nine positions. Valid characters include 0–9 and period (.).
If number is more than nine numerics, enter only the first nine digits.
If any number is illegible, enter a period (.) in place of the number.
Example:¶
91.1..111
If the number is incomplete, input the available numbers and put a period in the remaining spaces.
If the number is missing, put in nine periods.
Cannot be blank if money amounts are present on same line.
Line nn Column b - St Code
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col b, LN 2 Col b, etc.)
State abbreviation from Form 940 Line 1a or Schedule A (Form 940)
Enter the State Code from column (b):
box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line nn Column c - Typ wag
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col c, LN 2 Col c, etc.)
Reminder:¶
Use these instructions for form revisions 2017 and later only.
Type of Wages, tips and other compensation (CPEO Use Only)
Enter the Type of Wages from column (c) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later.
If Type of Wage is invalid, delete the invalid code. Valid codes include A, B, C, D, and blank.
If more than one code is present, press
Line nn Column d - FUTA Wages (for form revisions 2017 and later)
Line nn Column c - FUTA Wages (form revisions 2010 through 2014)
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col d, LN 2 Col d, etc.)
Total Taxable FUTA wages allocated to the listed client EIN from Form 940, Line 7 (Line 7a form revision 2011).
Enter the money amount from:
column (d) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
column (c) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line nn Column e - Adjust FUTA (form revisions 2017 and later)
Line nn Column d - Adjust FUTA (form revisions 2010 through 2014)
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col e, LN 2 Col e, etc.)
Total Adjustment to FUTA tax allocated to the listed client EIN from Form 940, Line 9 or Line 10.
Enter the money amount from:
column (e) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
column (d) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line nn Column f - Cred. Red (form revisions 2017 and later)
Line nn Column e - Cred. Red (form revisions 2010 through 2014)
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col f, LN 2 Col f, etc.)
Credit reduction amount allocated to the listed client EIN from Form 940, Line 11.
Enter the money amount from:
column (f) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
column (e) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line nn Column g - FUTA Tax Adj (form revisions 2017 and later)
Line 1 Column f - FUTA Tax Adj (form revisions 2010 through 2014)
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col g, LN 2 Col g, etc.)
Total FUTA Tax after Adjustments allocated to the listed client EIN from Form 940, Line 12.
Enter the money amount from:
column (g) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
column (f) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line nn Column h - Tot FUTA Dep (form revisions 2017 and later)
Line nn Column g - Tot FUTA Dep (form revisions 2010 through 2014)
Note:¶
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col h, LN 2 Col h, etc.)
Total FUTA Tax deposits from Form 940, Line 13, Plus any payments made with the return allocated to the listed client EIN.
Enter the money amount from:
column (h) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and later
column (g) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line 16/Line 23 Column c through Column h (form revisions 2017 and later)
Line 16/Line 26 Column c through Column g (form revisions 2010 through 2014)
Subtotal for Clients.
Enter the money amount from:
column (c) through column (h) box 16 of Sch R and/or box 23 of Sch R Continuation Sheet for form revisions 2017 and later
column (c) through column (g) box 16 of Sch R and/or box 26 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line 17 Column c through Column h (form revisions 2017 and later)
Line 17 Column c through Column g (form revisions 2010 through 2014)
Combined subtotals of all Continuation Sheets.
Enter the money amount from:
column (c) through column (h) box 17 of Sch R for form revisions 2017 and later
column (c) through column (g) box 17 of Sch R for form revisions 2010 through 2014
Line 18 Column c through Column h (form revisions 2017 and later)
Line 18 Column c through Column g (form revisions 2010 through 2014)
Form 940 amounts for your employees.
Enter the money amount from:
column (c) through column (h) box 18 of Sch R for form revisions 2017 and later
column (c) through column (g) box 18 of Sch R for form revisions 2010 through 2014
Line 19 Column c through Column h (form revisions 2017 and later)
Line 19 Column c through Column g (form revisions 2010 through 2014)
Total of Lines 16, 17 and 18.
Enter the money amount from:
column (c) through column (h) box 19 of Sch R for form revisions 2017 and later
column (c) through column (g) box 19 of Sch R for form revisions 2010 through 2014
Reminder:¶
940 Schedule R is only valid for Tax Year 2011 and later. If any field on the 940 Schedule R is illegible, suspend the UW as "Poor Quality Image" (
Street Abbreviations¶
Street abbreviations that must be used when it is necessary to reduce the address to 35 characters. It is not necessary to abbreviate any word if the address is less than 35 characters (including spaces). However, if the word is abbreviated or spelled out, it must agree with the chart below.
Note:¶
Abbreviate North, South, East, and West only when it is used as a direction of a street, avenue, etc.
WORD
ABBREVIATION
Air Force Base
AFB
Alley
ALY
Annex
ANX
Arcade
ARC
Apartment
APT
Avenue
AVE
Basement
BSMT
Bayou
BYU
Beach
BCH
Bend
BND
Bluff(s)
BLF(S)
Bottom
BTM
Boulevard
BLVD
Branch
BR
Bridge
BRG
Brook(s)
BRK(S)
Building
BLDG
Burg(s)
BG(S)
Bypass
BYP
Camp
CP
Canyon
CYN
Cape
CPE
Causeway
CSWY
Center(s)
CTR(S)
Circle(s)
CIR(S)
Cliff(s)
CLF(S)
Club
CLB
Common
CMN
Corner(s)
COR(S)
Course
CRSE
Court(s)
CT(S)
Cove(s)
CV(S)
Creek
CRK
Crescent
CRES
Crest
CRST
Crossing
Crossroad
XRD
Curve
CURV
Dale
DL
Dam
DM
Department
DEPT
Divide
DV
Drive(s)
DR(S)
East, Ea
E
Estate(s)
EST(S)
Expressway
EXPY
Extension(s)
EXT(S)
Ferry
FRY
Field(s)
FLD(S)
First
1ST
Flat(s)
FLT(S)
Floor
FL
Ford(s)
FRD(S)
Forest
FRST
Forge(s)
FRG(S)
Fork(s)
FRK(S)
Fort
FT
Freeway
FWY
Front
FRNT
Garden(s)
GDN(S)
Gateway
GTWY
Glen(s)
GLN(S)
Green(s)
GRN(S)
Grove(s)
GRV(S)
Hanger
HNGR
Harbor(s)
HBR(S)
Haven
HVN
Heights
HTS
Highway
HWY
Highway Contract
HC
Hill(s)
HL(S)
Hollow
HOLW
Inlet
INLT
Island(s)
IS(S)
Junction(s)
JCT(S)
Key(s)
KY(S)
Knoll(s)
KNL(S)
Lake(s)
LK(S)
Landing
LNDG
Lane
LN
Light(s)
LGT(S)
Loaf
LF
Lobby
LBBY
Lock(s)
LCK(S)
Lodge
LDG
Lower
LOWR
Manor(s)
MNR(S)
Meadow(s)
MDW(S)
Mill(s)
ML(S)
Mission
MSN
Motorway
MTWY
Mount
MT
Mountain(s)
MTN(S)
Neck
NCK
North, No. No
Caution:¶
ONLY when used as a direction.
N
Northeast, N.E.
NE
Northwest, N.W.
NW
Office
OFC
One fourth, One quarter
1/4
One half
1/2
Orchard
ORCH
Overpass
OPAS
Parkway(s)
PKWY
Passage
PSGE
Penthouse
PH
Pine(s)
PNE(S)
Place
PL
Plain(s)
PLN(S)
Plaza
PLZ
Point(s)
PT(S)
Port
PRT
Post Office Box, PO Box, P.O. Box, P.O. Drawer, POB, PO
PO BOX See IRM 3.41.277.11.7 (14) for additional instructions.
Prairie
PR
Private Mailbox
PMB
Radial
RADL
Ranch
RNCH
Rapid(s)
RPD(S)
Rest
RST
Ridge(s)
RDG(S)
River
RIV
Road(s)
RD(S)
Room
RM
Route, Rte., RT
RTE
Rural Route, Rural Delivery, R.D, RFD, R.F.D.
RR
Shoal(s)
SHL(S)
Shore(s)
SHR(S)
Skyway
SKWY
South, So., So
S
Southeast, S.E.
SE
Southwest, S.W.
SW
Space
SPC
Spring(s)
SPG(S)
Square(s)
SQ(S)
Station
STA
Stravenue
STRA
Stream
STRM
Street(s)
ST(S)
Suite
STE
Summit
SMT
Terrace, Terr
TER
Throughway
TRWY
Trace
TRCE
Track
TRAK
Trafficway
TRFY
Trail
TRL
Trailer
TRLR
Tunnel
TUNL
Turnpike
TPKE
Underpass
UPAS
Union(s)
UN(S)
Upper
UPPR
Valley(s)
VLY(S)
Viaduct
VIA
View(s)
VW(S)
Village(s)
VLG(S)
Ville
VL
Vista
VIS
Well(s)
WL(S)
West, We
W
States, State Codes, and ZIP Codes Sorted by State¶
Note:¶
If the ZIP Code is missing or invalid, add 01 to the first three-digit ZIP Code shown.
STATE
STATE CODE
ZIP CODE RANGE
Alabama
AL
350-369
Alaska
AK
995-999
Americas APO/DPO/FPO
AA
340
Arizona
AZ
850-865
Arkansas
AR
716-729
California
CA
900-908, 910-961
Colorado
CO
800-816
Connecticut
CT
060-069
Delaware
DE
197-199
District of Columbia
DC
200, 202-205
Europe APO/DPO/FPO
AE
090-098
Florida
FL
320-342, 344, 346, 347, 349
Georgia
GA
300-319,398-399
Hawaii
HI
967, 968
Idaho
ID
832-838
Illinois
IL
600-629
Indiana
IN
460-479
Iowa
IA
500-528
Kansas
KS
660-679
Kentucky
KY
400-427
Louisiana
LA
700-714
Maine
ME
039-049
Maryland
MD
206-219
Massachusetts
MA
010-027, 055
Michigan
MI
480-499
Minnesota
MN
550-567
Mississippi
MS
368-397
Missouri
MO
630-658
Montana
MT
590-599
Nebraska
NE
680-693
Nevada
NV
889-898
New Hampshire
NH
030-038
New Jersey
NJ
070-089
New Mexico
NM
870-884
New York
NY
005, 100-149
North Carolina
NC
270-289
North Dakota
ND
580-588
Ohio
OH
430-459
Oklahoma
OK
730-732, 734-749
Oregon
OR
970-979
Pacific APO/DPO/FPO
AP
962-966
Pennsylvania
PA
150-196
Rhode Island
RI
028, 029
South Carolina
SC
290-299
South Dakota
SD
570-577
Tennessee
TN
370-385
Texas
TX
733, 750-799
Utah
UT
840-847
Vermont
VT
050-054, 056-059
Virginia
VA
201, 220-246
Washington
WA
980-986, 988-994
West Virginia
WV
247-268
Wisconsin
WI
530-549
Wyoming
WY
820-831
US Possessions¶
STATE
STATE CODE
ZIP CODE RANGE
America Samoa
AS
96799 (only)
Federated States of Micronesia
FM
969
Guam
GU
969
Marshall Islands
MH
969
Northern Mariana Islands
MP
969
Palau
PW
969
Puerto Rico
PR
006, 007, 009
Virgin Islands
VI
008
Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan…¶
Alphabetical listing of Major Cities Codes (MCC) in city order.
CITY
STATE
MCC
ZIP CODE
Aberdeen
SD
AD
574
Abilene
TX
AB
796
Akron
OH
AK
443
Albany
GA
AY
317
Albany
NY
AL
122
Albuquerque
NM
AQ
871
Alexandria
VA
AX
223
Alhambra
CA
YA
918
Allentown
PA
AW
181
Amarillo
TX
AM
791
Anaheim
CA
AH
928
Anchorage
AK
AN
995, 996
Anderson
SC
AJ
296
Ann Arbor
MI
AP
481
Arlington
TX
IA
760
Arlington
VA
AR
222
Arvada
CO
AV
800, 804
Asheville
NC
AS
288
Athens
GA
AE
306
Atlanta
GA
AT
303, 311, 399
Atlantic City
NJ
AC
084
Auburn
AL
AF
368
Augusta
ME
AA
043
Augusta
GA
AG
309
Aurora
CO
AZ
800
Aurora
IL
AO
605
Austin
TX
AU
733, 787
Bakersfield
CA
BD
933
Baltimore
MD
BA
212
Baton Rouge
LA
BR
708
Battle Creek
MI
QK
490
Beaumont
TX
BT
777
Bellingham
WA
BH
982
Berkeley
CA
BE
947
Bethlehem
PA
BM
180
Billings
MT
IB
591
Biloxi
MS
BL
395
Binghamton
NY
BC
139
Birmingham
AL
BI
352
Bismarck
ND
BB
585
Bloomington
IN
BQ
474
Bloomington
MN
BN
554
Boca Raton
FL
BZ
334
Boise
ID
BS
837
Bossier City
LA
BW
711
Boston
MA
BO
021, 022
Boulder
CO
BV
803
Bradenton
FL
BG
342
Bremerton
WA
BY
983
Bridgeport
CT
BP
066
Bronx
NY
BX
104
Brooklyn
NY
BK
112
Brownsville
TX
BJ
785
Buffalo
NY
BF
142
Burlington
VT
BU
054
Cambridge
MA
CB
021, 022
Camden
NJ
CD
081
Canton
OH
CA
447
Cape Coral
FL
CF
339
Casper
WY
CZ
826
Cedar Rapids
IA
CR
524
Champaign
IL
CX
618
Chandler
AZ
YZ
852
Chapel Hill
NC
CJ
275
Charleston
SC
CT
294
Charleston
WV
CW
253
Charlotte
NC
CE
282
Charlottesville
VA
CV
229
Chattanooga
TN
CG
374
Chesapeake
VA
CP
233
Cheyenne
WY
CY
820
Chicago
IL
CH
606-608
Chula Vista
CA
DV
919
Cincinnati
OH
CN
452, 459
Clarkesville
TN
YN
370
Clearwater
FL
CQ
337
Cleveland
OH
CL
441
Colorado Springs
CO
CS
809
Columbia
SC
CU
292
Columbus
GA
CM
318, 319
Columbus
OH
CO
430, 432
Corpus Christi
TX
CC
783, 784
Cranston
RI
RT
029
Cumberland
MD
CK
215
Dallas
TX
DA
752,753
Davenport
IA
DP
528
Dayton
OH
DY
453, 454
Daytona Beach
FL
DF
321
Dearborn
MI
DB
481
Decatur
IL
DT
625
Denver
CO
DN
800-802
Des Moines
IA
DM
503, 509
Detroit
MI
DE
482
Dubuque
IA
DQ
520
Duluth
MN
DL
557, 558
Durham
NC
DU
277
East Lansing
MI
ET
488
East Orange
NJ
EO
070
East St. Louis
IL
ES
622
Easton
PA
EA
180
El Paso
TX
EP
799, 885
Elizabeth
NJ
EL
072
Erie
PA
ER
165
Eugene
OR
EU
974
Evanston
IL
EN
602
Evansville
IN
EV
477
Fairbanks
AK
FK
997
Fall River
MA
FR
027
Far Rockaway
NY
RK
110, 116
Fargo
ND
FA
581
Fayetteville
AR
FB
727
Fayetteville
NC
FN
283
Flint
MI
FT
485
Florence
SC
FE
295
Florence
AL
FC
356
Flushing
NY
FG
113
Fort Lauderdale
FL
FL
333
Fort Pierce
FL
FP
349
Fort Smith
AR
FS
729
Fort Wayne
IN
FY
468
Fort Worth
TX
FW
761
Fresno
CA
FO
936-938
Gainesville
FL
GF
326
Gaithersburg
MD
GG
208
Galveston
TX
GA
775
Garland
TX
GD
750
Gary
IN
GY
464
Gastonia
NC
GN
280
Glendale
AZ
GE
853
Glendale
CA
GL
912
Grand Rapids
MI
GR
495
Great Falls
MT
GT
594
Greeley
CO
GC
806
Green Bay
WI
GB
543
Greensboro
NC
GO
274
Greenville
SC
GV
296
Greenwood
MS
GW
389
Hackensack
NJ
HS
076
Hamilton
OH
HA
450
Hammond
IN
HM
463
Hampton
VA
HP
236
Harlingen
TX
HR
785
Harrisburg
PA
HG
171
Hartford
CT
HD
061
Hattiesburg
MS
HT
394
Helena
MT
HE
596
Henderson
NV
HF
890
Hialeah
FL
HI
330
High Point
NC
HC
272
Hollywood
FL
HW
330
Honolulu
HI
HL
968
Houston
TX
HO
770, 722
Huntington
WV
HN
257
Huntington Beach
CA
HB
926
Huntsville
AL
HU
358
Independence
MO
IE
640
Indianapolis
IN
IN
462
Inglewood
CA
ID
903
Irvine
CA
IV
926-927
Irving
TX
IR
750
Jackson
MS
JN
392
Jacksonville
FL
JV
322
Jamaica
NY
JA
114
Jamestown
NY
JM
147
Janesville
WI
JE
535
Jersey City
NJ
JC
070, 073
Johnson City
TN
JH
376
Johnstown
PA
JO
159
Joliet
IL
JT
604
Jonesboro
AR
JB
724
Kalamazoo
MI
KZ
490
Kansas City
KS
KA
661
Kansas City
MO
KC
641, 649
Kennewick
WA
KW
993
Kenosha
WI
KE
531
Kingsport
TN
KP
376
Knoxville
TN
KN
379
Lafayette
IN
LF
479
Lafayette
LA
LL
705
Lake Charles
LA
LC
706
Lakeland
FL
LK
338
Lakewood
CO
LW
801, 802, 804
Lancaster
PA
LP
176
Lansing
MI
LG
489
Laredo
TX
LD
780
La Cruces
NM
LZ
880
Las Vegas
NV
LV
891
Lawrence
MA
LQ
018
Lewiston
ME
LT
042
Lexington
KY
LX
405
Lincoln
NE
LN
685
Little Rock
AR
LR
722
Long Beach
CA
LB
907, 908
Long Island City
NY
LI
111
Lorain
OH
LO
440
Los Angeles
CA
LA
900, 901
Louisville
KY
LE
402
Lowell
MA
LM
018
Lubbock
TX
LU
794
Lynn
MA
LY
019
Macon
GA
MA
312
Madison
WI
MN
537
Manchester
NH
MR
031
Marietta
GA
MT
300
Melbourne
FL
ML
329
Memphis
TN
ME
375, 381
Meridian
MS
MD
393
Mesa
AZ
MZ
852
Metairie
LA
MI
700
Miami
FL
MF
330-332
Milwaukee
WI
MW
532
Minneapolis
MN
MS
554
Missoula
MT
MM
598
Mobile
AL
MO
366
Modesto
CA
MC
953
Monroe
LA
MB
712
Montgomery
AL
MG
361
Muskegon
MI
MK
494
Naperville
IL
NP
605
Nashau
NH
NS
030
Nashville
TN
NA
372
New Bedford
MA
ND
027
New Brunswick
NJ
NB
089
New Haven
CT
NH
065
New Orleans
LA
NO
701
New York
NY
NY
100-102
Newark
NJ
NK
071
Newport News
VA
NN
236
Newton
MA
NE
024
Niagara Falls
NY
NF
143
Norfolk
VA
NV
235
Norman
OK
NR
730
North Charleston
SC
NC
294
North Hollywood
CA
NW
916
North Las Vegas
NV
NT
890
North Little Rock
AR
NL
721
Oak Park
IL
OP
603
Oakland
CA
OA
946
Oceanside
CA
OE
920
Ogden
UT
OG
842, 844
Oklahoma City
OK
OC
731
Olympia
WA
OL
985
Omaha
NE
OM
681
Orlando
FL
OR
328
Oshkosh
WI
OK
549
Overland Park
KS
OV
662
Owensboro
KY
OW
423
Oxnard
CA
OX
930
Palo Alta
CA
PQ
943
Parkersburg
WV
PK
261
Parma
OH
PZ
441
Pasadena
CA
PD
910, 911
Paterson
NJ
PN
075
Pembroke Pines
FL
PP
330
Pensacola
FL
PE
325
Peoria
AZ
PY
853
Peoria
IL
PL
616
Petersburg
VA
PG
238
Philadelphia
PA
PH
190-192
Phoenix
AZ
PX
850
Pine Bluff
AR
PB
716
Pittsburgh
PA
PI
151, 152
Pocatello
ID
PC
832
Port Arthur
TX
PA
776
Portland
ME
PT
041
Portland
OR
PO
972
Portsmouth
NH
PS
038
Portsmouth
VA
PM
237
Providence
RI
PR
029
Provo
UT
PV
846
Pueblo
CO
PU
810
Punta Gorda
FL
PJ
339
Quincy
MA
QU
021, 022
Racine
WI
RA
534
Raleigh
NC
RL
276
Reading
PA
RD
196
Reno
NV
RE
895
Richmond
VA
RI
231, 232
Riverside
CA
RS
925
Roanoke
VA
RO
240
Rochester
NY
RC
146
Rock Hill
SC
RH
297
Rockford
IL
RF
611
Sacramento
CA
SC
942, 958
Saginaw
MI
SG
486
Salem
OR
XR
973
Salinas
CA
YL
939
Salt Lake City
UT
XU
841
San Antonio
TX
SO
782
San Bernardino
CA
SR
924
San Diego
CA
SD
921
San Francisco
CA
SF
941
San Jose
CA
SJ
951
San Juan
PR
XJ
009
Santa Ana
CA
SA
927
Santa Barbara
CA
SZ
931
Santa Fe
NM
YF
875
Sarasota
FL
XS
342
Savannah
GA
GS
314
Schenectady
NY
SK
120, 123
Scottsdale
AZ
YS
852
Scranton
PA
XC
185
Seattle
WA
SE
981
Shawnee Mission
KS
SM
662
Sheboygan
WI
XB
530
Shreveport
LA
SH
711
Silver Spring
MD
SS
209
Sioux City
IA
SX
511
Sioux Falls
SD
IQ
571
South Bend
IN
SB
466
Spartanburg
SC
SQ
293
Spokane
WA
SW
992
Springfield
IL
XL
627
Springfield
MA
XA
011
Springfield
MO
XO
657, 658
Springfield
OH
XH
455
St Joseph
MO
XM
645
St Louis
MO
SL
631
St Paul
MN
SU
551
St Petersburg
FL
SP
337
Stamford
CT
ST
069
Staten Island
NY
SI
103
Sterling Heights
MI
YH
483
Stockton
CA
SN
952
Syracuse
NY
SY
132
Tacoma
WA
TC
984
Tallahassee
FL
TL
323
Tampa
FL
TA
336
Tempe
AZ
TE
852
Terre Haute
IN
TH
478
Titusville
FL
TT
327
Toledo
OH
TO
436
Topeka
KS
TP
666
Torrance
CA
TN
905
Trenton
NJ
TR
086
Tucson
AZ
TU
857
Tulsa
OK
TS
741
Tuscaloosa
AL
TB
354
Utica
NY
UT
135
Van Nuys
CA
VN
913, 914
Vancouver
WA
VA
986
Virginia Beach
VA
VB
234
Waco
TX
WX
767
Warren
OH
WO
444
Warren
MI
WR
480
Warwick
RI
WW
028
Washington DC
DC
DC
200, 202-205, 569
Waterbury
CT
WT
067
Waterloo
IA
WL
507
West Allis
WI
WA
532
West Palm Beach
FL
WP
334
West Valley City
UT
WC
841
Westminster
CO
WD
800, 802
Wheeling
WV
WH
260
White Plains
NY
WJ
106
Wichita
KS
WK
672
Wichita Falls
TX
WF
763
Wilkes-Barre
PA
WB
187
Williamsport
PA
WM
177
Wilmington
DE
WI
198
Wilmington
NC
WN
284
Winston-Salem
NC
WS
271
Winter Haven
FL
WG
338
Worcester
MA
WE
016
Yonkers
NY
YK
107
York
PA
YR
173, 174
Youngstown
OH
YO
445
Function Key List¶
Description
Deletes the characters in the current field to the right of the cursor position.
Deletes all characters in the field and places the cursor at the beginning of the field.
Dollar amount fields - begin right
All other fields - begin left
Allows you to change the form revision on any 940 page or schedule that is mis-recognized. When the
Once the correct Page Number and Form Year is entered, the correct entry fields display.
Note:¶
Refer to IRM 3.41.277.11(2) for specific guidelines.
Allows you to move the entry field so that it appears in different places relative to the area on the scanned image.
Releases a document and brings up the next document in the block or unit-of-work. In DV, you can only release a document if all necessary work is completed. In OE, you can only release a document after all necessary work is complete. In DV, when AUTO is OFF the cursor is placed on the first field of the next document. In DV, when AUTO is on the cursor is placed in the next flagged field.
Allows you to go back and review previous documents in the block or unit-of-work.
Releases a block or unit-of-work. You can only release a block or unit-of-work if all necessary work is complete. This key is primarily used when working OE Paper.
Allows you to either "Interrupt" or "Suspend" a block or unit-of-work you are currently working.
Returns to the current document after pressing
Clears all fields with a ? (flag) automatically. This is a toggle key, using this key combination a second time brings the ? (flag) back in all but the field you are currently in.
Allows you to display the FI number assigned at scanning.
In DV, moves the cursor to the last edit field or last flagged field, on the prior document. In OE, places cursor in last field on prior document.
Displays the Magnified Image Strip for current field.
Allows you to turn highlighting for image fields on and off as needed.
Reminder:¶
For 940, 941 and Stand Alone Schedule R after the F4 key has been used, the system does not highlight the fields.
Rotates the image 180 degrees.
Returns to the previous menu.
This key combination is a toggle that turns the AUTO Mode on and off.
AUTO on: The cursor automatically moves from the current field to the next field requiring perfection.
Note:¶
In DV, the default mode is AUTO on.
AUTO off: The cursor manually moves through every field using the cursor movement keys.
Note:¶
In OE, AUTO Mode is always turned off.
Places the cursor at the beginning of the previous word in the current field.
Note:¶
If the cursor is on any character other than the first character of a word, the cursor moves to first character of that word.
Copies the data from the same field on the previous document.
Schedule R: Copies the EIN from Form 940 Page 1 to the Employer EIN field on the 940 Schedule R or 940 Schedule R Continuation Sheet.
Places the cursor at the beginning of the next word in current field.
Managerial Review and Document Review only: After a document is opened, the Go To key combination opens a query window requesting the document number to where you want to go and allows you the selection of any document in that UW (e.g., #5 in a UW).
Reduces the size of the scanned image strip (after pressing
Enlarges the size of the scanned image strip that appears above the entry field.
Notifies the system to stop work on the current function at the end of the current block or unit-of-work. When work is complete, the menu window of the current function appears.
Code and Edit Field: Moves the cursor to the first field with an error after the last Code and Edit field (during OE and DV).
Schedule A: Skips the cursor to the most used state codes (CA, FL, IL, MI, NY, PA, and TX) on Schedule A (during OE only).
940 Schedule R: Moves the cursor from Line 1 Column (a) on 940 Schedule R or 940 Schedule R Continuation Sheet to the "FUTA Wages" column on the "Sub-Total Line" (Columns and Sub-Total Lines vary by Form Revision).
∼ (tilde key)
Inserts a Percent Sign (%) in the In-Care-of Name Line.
(Numeric Keypad)
Deletes the character at the current cursor position.
Note:¶
If you use the key in the Numeric Keypad, the
Ctrl>-
Deletes a document from a block or unit-of-work.
<↓> Down Arrow Key (Central or Numeric Keypad)
Moves cursor to next field when AUTO is off. When AUTO is on, the cursor moves to the next required field in the document.
Moves the cursor to the first character in the last field that is enabled at the bottom of a document.
<↑> Up Arrow Key (Central or Numeric Keypad)
Moves the cursor to the previous field. If the cursor is on the first field of a document, pressing this key causes the cursor to move to the first field of the preceding document.
Note:¶
Moves the cursor to the first character in the first field that is enabled at the top of a document.
Allows you to move the image strip when it is not lined up to display the correct area. Holds the position for the current image.
Accepts the contents of the current field or allows the release of a field without entering any data and moves to the next field.
Allows you to go back to the previous menu or window, if a menu or window selection was made in error and the wrong window opens.
Inserts a character to the left of the current cursor position. This is a toggle key function, it must be turned off by pressing one of these keys again.
<←> Left Arrow Key
Moves the cursor to the left one character position from the current position. When this key is held down, the movement is repeated.
Note:¶
Positions the cursor at the left most position in a field.
Note:¶
When the <←> Left Arrow Key or the
<→> Right Arrow Key
Moves the cursor to the right one character position from the current position. When this key is held down, the movement is repeated.
Note:¶
When AUTO is on, positions the cursor at the right most position in a field.
Note:¶
When the <→> Right Arrow Key or the
Turns the Main Keypad Numeric on and off. When
OE and DV: Move between 940 Page 1, 940 Page 2, and Schedule A. Document Review: Displays the next document.
Note:¶
This also applies to 940 Schedule R and 940 Schedule R Continuation Sheet.
OE and DV: Move between Schedule A, 940 Page 2, and 940 Page 1. Document Review: Displays the previous document.
Note:¶
This also applies to 940 Schedule R and 940 Schedule R Continuation Sheet.
Prints the current screen display.
When pressed and held, "Alpha characters may be entered in numeric fields" or "Numeric characters may be entered in Alpha-numeric fields."
Moves cursor to the next field. When the cursor moves to the next field, the system accepts the contents of the current field.
Moves the cursor to the previous field. If the cursor is on the first field of a document, pressing this key combination causes the cursor to move to the first field of the previous document.
940 Pull Document Report¶
The following is a copy of the IPS00812 940 Pull Document Report
Note:¶
Detailed Report Description IRM 3.41.277.17.9, Pull Document Report.
Output File ID: 602201
940 Pull Document Report
Run Date: 01/14/2010
Page # 1
Batch
Block #
Doc. DLN/FI #
Page #
Document/Block Delete Reason
0568
LC840011055
LC84001105570
850106
Document deleted during OE; Sc
0568
LC840011055
LC84001105570
850206
Document deleted during OE; Sc
0568
LC840011055
LC84001105570
850306
Document deleted during OE; Sc
0568
LC840011055
000261
850106
Document has been deleted syst
0570
LC840011063
000059
700206
Document deleted during OE; DO
940 FI/DLN Cross Reference Report¶
The following is a copy of the IPS10670 940 FI/DLN Cross Reference Report at Ogden Service Center
Note:¶
Detailed Report Description IRM 3.41.277.17.12, FI/DLN Cross Reference Report
Output File ID: 601801
Program Number: 11140
Run Date: 01/14/2010
Page 1
Batch
Scan Block #
Seq. #
New Block #
Seq #
0556
LC840010027
000001
LC840010027
86
000006
87
000008
88
000012
89
000020
90
LC840010028
000024
LC840010028
86
000028
87
000033
88
000037
89
4240
LC840013032
000061
LC840013032
86
000067
87
000070
88
000072
89
Valid Characters¶
Do not enter other characters even if they appear on the form.
Specific Entry
Valid Characters
940 EIN
Numeric (0-9) or blank
Name Control
Alpha (A-Z)
Numeric (0-9)
Hyphen (-)
Ampersand (&)
Maximum 4 Characters
In Care of Name Line
Alpha (A-Z)
Numeric (0-9)
Hyphen (-)
Ampersand (&)
In Care Of (%)
Space
Blank
Maximum 35 Characters
Address Line
Alpha (A-Z)
Numeric (0-9)
Hyphen (-)
Slash (/)
Asterisk (*) only valid in the first position for PO Box
Space
Maximum 35 Characters
City Line
Alpha (A-Z)
Space
Maximum 22 Characters
State Line
Alpha (A-Z)
Maximum 2 Characters
ZIP Code
Numeric (0-9)
Maximum 9 Characters
Money (Data) Fields
Numeric (0-9)
Hyphen (-) Negative amounts
Maximum 15 Characters
State Code Abbreviation
Alpha (A-Z)
Maximum 2 characters
Third-Party ID Number
Alpha (A-Z)
Numeric (0-9)
Maximum 5 Characters
Preparer’s PTIN
Alpha (P in first position only)
Numeric (0-9)
Maximum 9 Characters
Firms’s EIN
Numeric (0-9)
Maximum 9 Numerics
Preparer’s Phone
Numeric (0-9)
Maximum 10 Numerics
Schedule A Money Fields
Numeric (0-9)
Hyphen (-) Negative amounts
Maximum 15 Characters
940 Schedule R - Employer EIN
Numeric (0-9)
Period (.)
Maximum 9 Characters
940 Schedule R - Clients EIN
Numeric (0-9)
Period (.)
Maximum 9 Characters
940 Schedule R - Money Fields
Numeric (0-9)
Hyphen (-) Negative amounts
Maximum 15 Characters
Consolidated List of Acronyms¶
Acronym
Definition
BBTS
Batch Block Tracking System
CCC
Computer Condition Code
DV
Data Validation
DCO
Data Conversion Operation
DLN
Document Locator Number
ERS
Error Resolution System
FI
Forms Identification
FUTA
Federal Unemployment Tax Act
IRP
Information Returns Processing
ISRP
Integrated Submission and Remittance Processing System
OE
Original Entry
P&A
Planning and Analysis
PCD
Program Completion Date
R&C
Receipt and Control Operation
SCRIPS
Service Center Recognition/Image Processing System
UW
Unit-of-Work
More Internal Revenue Manual
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