Note:

As with any information or tax return secured internally, make sure they are mailed to the taxpayer with Letter 1477, Information Document Request Cover Letter - EP and EO, so that they can be included in the administrative record.

Index the Form 990-N as of the date of filing.

Statute extensions

Print a copy of the unsigned statute extension.

Index the unsigned statute extension with the cover letter used to issue the extension request. See the procedures for Letters to the organization (mailed.)

Upon receipt of the signed extension, make a copy before your manager signs it. Follow the procedures for Letters from the organization (mailed.)

Make a copy of the signed statute extension. Follow the procedures for Letters to the organization (mailed.)

Do not index or include the statute extension with the Form 990 series return. (The statute extension will be stapled to the return for the workpaper file only.) Index the statute extensions as separate entries if received without a cover letter.

Forms 2848 or 8821

Make a copy of the signed Form 2848/8821 as received (by mail, efax, hand, or email) before you complete the upper right corner of the form and fax it to the appropriate campus.

Index the Form 2848 as of the date of receipt.

Do not index or include the Form 2848/8821 with the Form 990 series return. (The Form 2848/8821 is stapled to the return for the workpaper file only.)

Undelivered mail

Date stamp the envelope and the letter with the date of receipt (when returned to the Service as undeliverable.)

Make a copy of the letter, all enclosures, and the envelope that the package came in.

List the letter in the admin record index as of the date of the letter, and include the date the letter was returned to the Service.