NQRS Reporting Periods
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
The table below displays the report date type, report month type and weighting frequency of each SPRG. Input/Edit and Volume Cut off Dates and Reporting Months are determined based on how the reporting month is defined in the chart below.
Product Line
SPRG
Report Date
Report Month
Weighting Method
Account Paper
Acct Paper Adjustments
Sampled
Calendar
Daily
Account Paper
Acct Paper IEAR
Closing
Cycle
Monthly
Account Paper
RPM Paper
Sampled
Calendar
Daily
Account Phones
Acct Phones General
Closing
Calendar
Daily
Account Phones
Acct Phones International
Closing
Calendar
Daily
Account Phones
Acct Phones NTA
Closing
Calendar
None
Account Phones
Acct Phones PPS
Closing
Calendar
Daily
Account Phones
Acct Phones Spanish
Closing
Calendar
Daily
Account Phones
AM Identity Theft Phones
Closing
Calendar
Daily
ACS Paper
ACS Case Processing
Closing
Cycle
Monthly
ACS Paper
ACS Support
Review
Cycle
Daily
ACS Phones
ACS Phones
Closing
Calendar
Daily
ACS Phones
ACS Text Chat Phones
Closing
Calendar
Daily
AM Clerical
Campus Support
Review
Calendar
None
AM Identity Theft Paper
IDT Paper-AM
Sampled
Calendar
Daily
AM Identity Theft Paper
IDT Fraudulent Return
Sampled
Calendar
Daily
AM Identity Theft Paper
IDT IPSU
Sampled
Calendar
Daily
AM Identity Theft Paper
IDT Paper - Specialty
Sampled
Calendar
Daily
AM Routing
AM Routing Default Screener
Closing
Calendar
Daily
AM Specialized Services
AMSS CAF/POA
Closing
Cycle
Monthly
AM Specialized Services
AMSS EIN
Closing
Cycle
Monthly
AM Specialized Services
AMSS International Specialized
Closing
Cycle
Monthly
AM Specialized Services
AMSS Refund Inquiry
Sampled
Cycle
Monthly
AM Specialized Services
AMSS Support Services
Closing
Cycle
Monthly
AM Specialized Services
AMSS Technical Services
Closing
Cycle
Monthly
ASFR Paper
ASFR Paper
Review
Cycle
Daily
ASFR Phones
ASFR Phones
Closing
Calendar
Daily
AUR Paper
AUR Paper
Review
Cycle
Daily
AUR Paper
AUR Paper CAWR
Review
Cycle
Daily
AUR Paper
AUR Paper ESRP
Review
Cycle
Daily
AUR Paper
AUR Paper FUTA
Review
Cycle
Daily
AUR Paper
AUR Paper PMF
Review
Cycle
Daily
AUR Paper
BMF AUR Paper
Review
Cycle
Daily
AUR Phones
AUR Phones
Closing
Calendar
Daily
AUR Phones
BMF AUR Phones
Closing
Calendar
Daily
AUR Phones
ESRP AUR Phones
Closing
Calendar
Daily
CCP Collection Paper
CCP Manually Monitored I/A (MMIA)
Review
Cycle
Daily
CCP Collection Paper
CCP General Case Processing (GCP)
Review
Cycle
Daily
Centralized Lien Paper
CLO Lien Paper
Review
Cycle
Daily
Centralized Lien Paper
CLO Lien Paper CRD
Review
Cycle
Daily
CCP Collection Phones
CCP Manually Monitored I/A (MMIA) Phones
Closing
Calendar
Daily
Centralized Lien Phones
CLO Lien Phones
Closing
Calendar
Daily
CCP Exam Paper
CCP Exam Paper
Review
Cycle
Daily
CIO Paper
CIO Paper
Review
Cycle
Daily
CIO Phones
CIO Phones
Closing
Calendar
Daily
OIC Paper
COIC Paper
Review
Cycle
Daily
OIC Paper
COIC Paper Process Examination
Review
Cycle
Monthly
OIC Paper
MOIC
Review
Cycle
Daily
OIC Phones
COIC Phones Process Examination
Closing
Calendar
Monthly
Collection Paper
CSCO Paper
Review
Cycle
Daily
Collection Paper
CSCO Paper IAAL Transcripts
Review
Cycle
Daily
Collection Paper
CSCO Paper Misc
Review
Cycle
Daily
Collection Phones
WHC Phones
Closing
Calendar
Daily
Collection Phones
Collection Phones - Combat Zone
Closing
Calendar
Daily
CS Identity Theft
CS Identity Theft Paper
Review
Cycle
Monthly
CS Specialized Paper Services
Centralized Estate/Gift Tax Paper
Review
Cycle
Daily
CS Specialized Paper Services
Centralized Excise Tax Paper
Review
Cycle
Daily
CS Specialized Paper Services
Centralized Transfer Tax Technician Paper
Review
Cycle
Daily
CS Specialized Phone Services
Centralized Estate/Gift Tax Phones
Closing
Calendar
Daily
CS Specialized Phone Services
Centralized Excise Tax Phones
Closing
Calendar
Daily
e-help Phones
e-help Phones
Closing
Calendar
Daily
Exam Paper
Backup Withholding (BWH) Paper
Review
Cycle
Daily
Exam Paper
Exam Paper Area Office Support
Review
Cycle
None
Exam Paper
Exam Paper Classification
Review
Cycle
None
Exam Paper
Exam Paper Discretionary Programs
Review
Cycle
Daily
Exam Paper
Exam Paper EIC Programs
Review
Cycle
Daily
Exam Paper
Exam Paper Flow Through Entities
Review
Cycle
Daily
Exam Phones
Backup Withholding (BWH) Phones
Closing
Calendar
Daily
Exam Phones
Exam Phones
Closing
Calendar
Daily
Field Assistance
FA Procedural
Closing
Cycle
Weekly
Field Assistance
FA Contacts
Closing
Cycle
Weekly
Forms Order
Forms Order NDC
Closing
Cycle
Daily
Independent Administrative Review
IIAR Paper
Review
Cycle
Daily
Innocent Spouse Paper
IS Paper
Review
Cycle
Daily
Innocent Spouse Phones
IS Phones
Closing
Calendar
Daily
Return Integrity Verification Operations
RIVO AQC
Closing
Cycle
None
Return Integrity Verification Operations
RIVO Friv Filer Phones
Closing
Calendar
None
Return Integrity Verification Operations
RIVO Friv Filer Paper
Review
Cycle
None
Return Integrity Verification Operations
RIVO WOW
Closing
Cycle
None
Return Integrity Verification Operations
RIVO TPP
Closing
Cycle
None
Return Integrity Verification Operations
RIVO Referrals
Closing
Cycle
None
Return Integrity Verification Operations
RIVO Screening and Verification
Closing
Cycle
None
Return Integrity Verification Operations
RIVO Identification
Closing
Cycle
None
Return Integrity Verification Operations
RIVO BMF IDT
Closing
Cycle
None
Return Preparer Misconduct
Return Preparer Misconduct - AM
Sampled
Calendar
Daily
Private Debt Collection Phones
PDC Phones PCA Calls
Closing
Calendar
Daily
Tax Law Phones
Tax Law General
Closing
Calendar
Daily
Tax Law Phones
Tax Law International
Closing
Calendar
Daily
Tax Law Phones
Tax Law Spanish
Closing
Calendar
Daily
TE/GE Correspondence
TE/GE Correspondence
Review
Calendar
None
TE/GE Phones
TE/GE Telephone
Closing
Calendar
Daily
TSO Phones
TSO Phones
Closing
Calendar
Daily
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