Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Monthly IPR contains data through the actual last day of the month for split week processing.
The beginning date of an employee's rating period is determined by the last digit of the employee’s Social Security Number. Rating period beginning date and ending date are:
If the Last Digit of the SSN is ...
Then the Rating Period is ...
0, 1, or 2
October 1 through September 30.
3, 4, or 5
January 1 through December 31.
6, 7, 8, or 9
April 1 through March 31.
The Monthly IPR heading indicates Reporting Period: Monthly; the report includes the following:
Entity information and Performance Plan information for each employee.
Report information with the "From Date" as the beginning of the employee’s rating period and the "To Date" as the ending of the employee’s rating period.
Quality and efficiency data for the period covered.
Learning Curve information for the period covered.
Overhead time reported for the period covered.
Total Overhead Hours, Total Direct Hours, and Total Hours for the period covered.
IPR Adjustments input for any week from the beginning of the employee’s rating period through the end of the month covered by the IPR.
A rating generates and appears on the Monthly IPR if the employee:
Was on a measured quality performance plan and/or a measured efficiency performance plan for at least 60 days during their annual rating period.
Spent at least 40% of their direct time or 25% of their total time on measurable work.
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