EMP - Total number of accountable employees measured in efficiency, met the learning curve (if measured in quality) and reported time and volume to the OFP.

Individual Performance Report (IPR) Adjustments

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

An IPR Adjustment is required when a correction is needed to an employee record input to Single Entry Time Reporting Online (SETR) for direct and overhead programs for any week other than the current week. Direct Hours are defined as the total of all hours worked exclusive of overhead hours and include all 880 functions. Overhead Hours are defined as time spent on 990 function codes.

MEPS IPR Adjustments are not required for time code changes.

IPR Adjustments are necessary to ensure employees’ performance data reported to a specific OFP for hours and volume are recorded correctly on all Individual Performance Reports.

An IPR Adjustment is based upon errors found on the Employee’s Weekly IPR and/or Form 3081 (SETR input).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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