Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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Annual IPRs do not generate for the quarter ending June 30; there are no rating periods for July 1 through June 30.
The Annual IPR heading indicates "Reporting Period: Annual" ; 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 employee’s rating period.
Learning Curve information for the employee’s rating period.
Overhead time reported during the employee’s rating period.
Total Overhead Hours, Total Direct Hours, and Total Hours reported during the employee’s rating period.
IPR Adjustments input for any week of the employee’s rating period.
The Annual IPR generates after the quarterly runs are complete. Management should complete the following prior to the run date of the report to ensure rating calculations on the reports are correct:
All required IPR adjustments for time and/or volume for all weeks during the employee’s rating period are input.
Quality review data is complete and correct.
Any base point revisions and deletions are completed.
Annual IPRs are provided to assist management with preparation of the employee’s annual evaluation. Performance summaries are not, in and of themselves, performance appraisals; they are evaluative recordations (refer to 2022 National Agreement, Article 12, Section 15.)
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