Part I. Administrative Records

Part II. Appeals Records Part III. Statistical Reports Part IV. Electronic Systems

This transmits revised text for Records Control Schedule (RCS) 10 for Appeals. Changes to this RCS include notice of disposition approvals under Job No. DAA-0058-2016-0002. Item 35 in this Schedule for the Appeals Customer Service (ACuServ) System is now reserved. ACuServ has been retired and data transferred to the Appeals Centralized Database System (ACDS) covered under Item 33 in this Schedule.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the GRS disposition for Federal Advisory Committee Act records (FACA, see update to Item 18 for Art Appraisal Services Records) and system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 10 Appeals

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Records Control Schedules – 11 IRS Tax Practitioner Enrollment, Professional Responsibility, and Agent Practices

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 11

IRS TAX PRACTITIONER ENROLLMENT, PROFESSIONAL RESPONSIBILITY,

AND AGENT PRACTICES

The records covered by this Schedule are principally created and/or maintained by the Office of Professional Responsibility (OPR) and the Return Preparer’s Office (RPO). These records relate to enrollment of persons to practice before the Internal Revenue Service, as well as matters relating thereto such as appeals, disciplinary proceedings, rosters of enrollees, case files of attorneys, Certified Public Accountants (CPAs), and enrolled agents.

This transmits revised text for Records Control Schedule (RCS) 11 for IRS Tax Practitioner Enrollment, Professional Responsibility, and Agent Practices. The records disposition authorizations are based upon administrative determinations of the Internal Revenue Service and approvals granted by the Archivist of the United States. Changes to this RCS include disposition approvals for new Items 15 ( Complaint Case Files ), 16 ( Compliance Case Files ), and 17 ( Competency and Standards Files ). Updates to enrolled agents files are approved under Job Nos. DAA-0058-2015-0003 and DAA-0058-2019-0002 resulting in some series name changes and disposition changes. This RCS also includes new Item 18 for the Tax Preparer Identification System (TPPS, supersedes Job No. N1-58-11-25 and previously published in Document 12990 under RCS 29, Item 437), and new Items 20-26 covering tax professionals continuing education records.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 12 Personnel Security Records

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 12

PERSONNEL SECURITY RECORDS

The records in this Schedule are principally created, received and/or maintained by IRS Personnel Security in carrying out its mission. Personnel Security is responsible for ensuring that the employment or retention of employees at the IRS is consistent with the interests of national security, the efficiency of the Federal Service, and the integrity of the tax system. Personnel Security uses the results of Office of Personnel Management (OPM) investigations to make determinations about allowing access to facilities, systems and/or data, and to grant access to classified information through issuance of a national security clearance.

This transmits revised text for Records Control Schedule (RCS) 12 for Personnel Security Records. General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme.

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Records Control Schedules – 13 Chief Counsel

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 13

CHIEF COUNSEL

Records Control Schedule (RCS) 13 is obsolete.

Chief Counsel records disposition instructions previously published under RCS 13 have been moved for publication in Document 12990 under RCS 14 for the Office of Chief Counsel. See Cross-Walk at end of RCS 14.

RCS 14 consolidates and/or updates the publication of Counsel disposition authorities under RCS 13, RCS 14 for Associate Chief Counsel Offices, and RCS 15 for Regional/District Counsel.

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Records Control Schedules – 14 Office of Chief Counsel

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 14

OFFICE OF CHIEF COUNSEL

(1) Records Control Schedule (RCS) 14 consolidates and/or updates the publication of Counsel disposition authorities under RCS 13 for Chief Counsel, RCS 14 for Associate Chief Counsel, and RCS 15 for Regional/District Counsel.

(2) The records covered by this Schedule are created and accumulated in the Office of Chief Counsel. The Chief Counsel Office serves as a member of the Commissioner’s executive staff, and as counsel and legal officer to the Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue laws and related statutes. For purposes of this schedule, the word "organization" includes all offices within the Office of Chief Counsel. The organization:

• issues rulings, technical advice, and other forms of legal advice and assistance for the benefit

of taxpayers and Internal Revenue Service personnel;

• prepares regulations and other published guidance;

• represents the Commissioner in cases before the U.S. Tax Court and works with the

Department of Justice on cases involving the Internal Revenue Service in all other courts:

• assists the Department of the Treasury and Committees of Congress on legislative matters:

• coordinates matters of mutual concern with other federal, as well as foreign, state, or tribal

governments and performs a number of related functions;

• issues ethics advisory opinions, contract reviews, and other forms of legal advice and

assistance in labor, ethics, and procurement matters; and

• represents the Internal Revenue Service in proceedings before the Merit Systems Protection

Board, Federal Labor Relations Authority, Equal Employment Opportunity Commission, Government Accountability Office, and the Civilian Board of Contract Appeals.

(3) The records disposition authorizations in this Schedule are based upon the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States. Unless otherwise noted, disposition authorizations were granted under NARA Job No. DAA-0058-2012-0005.

This Schedule contains an Implementation Aid/Crosswalk to assist with associating this updated, comprehensive RCS 14 to superseded RCS 13, 14 and 15 disposition authorities.

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Records Control Schedules – 15 Regional/District Counsel

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 15

REGIONAL/DISTRICT COUNSEL

Records Control Schedule (RCS) 15 is obsolete.

Regional/District Counsel records disposition instructions previously published under RCS 15 have been moved for publication in Document 12990 under RCS 14 for the Office of Chief Counsel. See Cross-Walk at end of RCS 14.

RCS 14 consolidates and/or updates the publication of Counsel disposition authorities under RCS 13 for Chief Counsel, RCS 14 for Associate Chief Counsel Offices, and RCS 15.

Note 1: Former RCS 15 Items 14 ( Calendar Files ) and 23 ( Closed Non-Chief Counsel Offers in Compromise, including Forms 7249-E, F, M-Abstract and Statement ) are obsolete and do not crosswalk to any items in RCS 14.

Note 2: Since last published, former RCS 15 General Legal Services (GLS) Items 39 ( Closed Regional Legal Case Files ), 40 ( Control Records ), 41 ( Reports ) and 42 ( Copies of General Legal Services Briefs and Decisions ) were cancelled due to reorganization and subsequently covered under RCS 13, Items 1 and 10.

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Records Control Schedules – 16 Chief Financial Officer (CFO) and Accountable Officer Records

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 16

CHIEF FINANCIAL OFFICER (CFO) AND ACCOUNTABLE OFFICER RECORDS

The records covered by this Schedule are created and/or accumulated by the Chief Financial Officer (CFO) organization, other business operating division budget and finance functions, and Servicewide Accountable Officers (including staff in the individual business operating divisions who oversee purchases, authorizations, and vouchers).

Accountable Officers' accounts are created in most operating units and include record copies of all records concerned with the accounting for, availability, and status of IRS funds.

There are several types of "Accountable Officer," such as:

a. Collecting Officer, who receives monies owed to the Federal Government and ensures that it is

credited to the proper account;

b. Disbursing Officer (including the operating office IRS credit card holder), who is responsible for

providing documentation to the CFO and the General Accounting Office (GAO) since he/she accomplishes the actual payment of public monies to Federal creditors; and

c. Certifying Officer, whose signature on a summary attests to the authenticity of vouchers listed on a

schedule.

Budget and apportionment records include various files accumulated by the IRS in the course of formulating its budget for submission to the Office of Management and Budget (OMB) and to the Congress, in defending its request for funding before both sides, and after enactment of an appropriation bill to ensure the funds are used in a way as to suffice for the apropriate period of time.

Budget records are normally created at all levels of the IRS. They show proposals from all operating levels as well as Servicewide work done by formally organized budget offices. The records consist of detailed work papers and budgetary statements developed by single operating units, the more significant budget statement and related papers representing consolidated submissions prepared at the bureau or equivalent level and forwarded to the IRS CFO, and the records at the highest level pertaining to the budget submission for the entire agency.

This transmits revised text for Records Control Schedule (RCS) 16 for Chief Financial Officer (CFO) and Accountable Officer Records. This RCS includes new Item 20 for the Business Performanace Management System (BPMS), and new Items 26-27 for Governance Board Policy Records.

References to TRAS have been removed from this Schedule; all legacy paper (travel) records should have been destroyed.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). Item 6 relating to GAO Exceptions Files and Item 13 relating to Telegrams have been rescinded by NARA (GRS Transmittal 23), and removed from this Schedule. Records previously covered by these items no longer exist. NARA also rescinded Item 10 relating to Federal Personnel Surety Bond Files (GRS Transmittal 23) . According to 31 USC 9302, surety bonds posted by the government concerning Federal personnel were discontinued by Public Law 97-258 in 1982.

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Records Control Schedules – 16 Chief Financial Officer (CFO) and Accountable Officer Records

The general structure of RCS 16 supports the CFO’s three Associate CFOs: Corporate Budget, Financial Management, and Corporate Planning/Internal Controls, along with the Division Finance Office’s staff embedded across the IRS.

Each ACFO Director also appoints a record custodian (and subsequent records managers as required) to support the CFO Records Manager. These CFO record custodians develop the list of official records maintained according to the disposition instructions and National Archives Records Administration (NARA) rules listed on the CFO RCS16 Records Management SharePoint site.

All CFO Divisions and Business Units Division Finance Offices are required to maintain supporting documentation for all CFO official records listed on the CFO RCS16 Records Management SharePoint site.

The following is a description of the types of records that should be maintained for each file category, disposition instructions, and NARA rules for all official records maintained in RCS16.

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Records Control Schedules – 17 Information Technology

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 17

INFORMATION TECHNOLOGY

The records covered by this Schedule are created and accumulated by Information Technology (IT) activities and functions Servicewide. However, records created by the Detroit and Martinsburg Computing Centers are covered by separate records control schedules (RCS) published as RCS 18 and RCS 19; certain files created and maintained in the operation and management of IT and related services are covered in General Records Schedules (GRS) 3.1 and 3.2 (refer to IR Document 12829); and electronic systems used in tax administration activities are covered in RCS 32.

The Information Technology organization, headed by the Chief Information Officer, is responsible for:

• strategic technology planning,

• planning and designing multi-functional information systems,

• data administration,

• coordinating and integrating functional systems into the overall systems architecture,

• acquiring, testing, developing, and maintaining computer equipment, and software,

• providing data security, and

• providing telecommunications services.

This Schedule consists of two major groups of records, administrative records and technical records. The records disposition authorizations in this Schedule are based on the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States.

This transmits revised text for Records Control Schedule (RCS) 17 for Information Technology. This RCS has been updated with the following new items:

Item 31, eAuthentication Item 32, Information Technology-Security Compliance Monitoring (IT SCM) Item 33, User Agreements Item 34, IRS Interactive Networking Site Use Records Item 35, Data Loss Prevention (DLP) System Item 36, Cyber Security Data Warehouse (CSDW)

This RCS also includes disposition updates under Item 3 for Treasury Inspector General for Tax Administration (TIGTA) Audit Reports, and Item 4(2) for all other copies of GAO Reports . Items 17B ( Year 2000 SAT Reports ), 17C ( Year 2000 Reports ) and 24 ( Quarterly Century Date Change Joint Appropriations Committee Report) have been removed from this Schedule. These items are obsolete, records have fully met their final retentions, and are eligible for immediate destruction (if not already destroyed).

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, unless otherwise specified, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). Documentation associated with Permanent. electronic systems is Permanent. and must be transferred to NARA with the Permanent. electronic system data (GRS, Item 050; Job No. DAA-GRS-2013-0005-0002).

To facilitate reference, this Schedule contains a Forms Listing cross-indexed to specific items. An Alphabetical Listing to primary item/series titles has been removed.

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Records Control Schedules – 17 Information Technology

13605 Enterprise File Transfer Utility Registration (EFTU) 13(3)

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Records Control Schedules – 18 Enterprise Computing Center – Detroit

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 18

ENTERPRISE COMPUTING CENTER - DETROIT

The records covered by this Schedule are created by the Enterprise Computing Center - Detroit (ECC Detroit) or submitted to the ECC - Detroit as input documents for use in the performance of the mission of the ECC - Detroit.

The Detroit Computing Center is responsible for the performance of non-master file data processing operations for the Service. It is a computer service center, performing projects for clients who are usually the directors of functions at the IRS Headquarters; also, some bureaus of the Department of the Treasury; and some that are reimbursable for other government agencies. Performance is broadly under two major categories:

• systems design, development, and maintenance, and

• processing and review of products.

Such projects provide for the preparation of management information reports; fiscal reports; statistics of income; taxpayer compliance measurement program, including both work progress reports and special studies; special tax research; personnel analysis reports; work planning and control reports; data for Planning-Programming-Budgeting and other purposes; special tabulations and comparisons for State and other Federal agencies; statistical information for management control by Headquarters and Regional officials; and other special applications not directly involved in the Business, Residual or Individual Master File Systems.

This transmits revised text for Records Control Schedule (RCS) 18 for Enterprise Computing CenterDetroit. The records disposition authorizations are based on the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

Series Items 12, 13, 17, 18, 42, 43, 45-47 are no longer created in this program area and will be removed from this Schedule in 2038, when legacy records reach their final disposition date. Series Items 40, 41, 44, 48-52 are no longer created and will be removed from this Schedule in 2083, when legacy records reach their final disposition date. Series Item 70 for the retired Technical Information Exchange System (TIES) is now reserved.

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Records Control Schedules – 18 Enterprise Computing Center – Detroit

FORMS LISTING

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Records Control Schedules – 19 Enterprise Computing Center – Martinsburg (ECC-MTB)

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 19

ENTERPRISE COMPUTING CENTER – MARTINSBURG (ECC-MTB)

The records covered by this Schedule are created and maintained by the Enterprise Computing Center Martinsburg (ECC-MTB) or submitted to ECC-MTB as input documents for use in the performance of its mission.

ECC-MTB is responsible for the performance of master file operations of the tax administration system and for:

• providing reciprocal controls with service center of the receipt, processing, and shipment of tax account data;

• establishing, maintaining, and updating the individual, business, exempt organization, employee plans, individual retirement accounts, and information returns master files;

  • producing output data for use in issuing refunds, bills or notices, answering inquiries, conducting delinquency checks, detecting fraudulent refunds, classifying returns for audit purposes, preparing reports, and other special functions concerned with processing and enforcement activities of the Service;

  • providing on-line computer support in testing computer instructions used in the tax administration system;

  • directing the activities of the program test facility for all IRS tax administration ADP systems, including the nationwide Information Returns Program and Magnetic Media Processing; and the National Information Systems Training Center for training field ADP employees in IRS;

  • scheduling and coordinating with service centers on production matters and receipt, control and servicing of authorized file searches for other IRS organizations and other government agencies as required by law; and

  • providing proper security and safeguarding of all taxpayer data and information.

The records fall into major groups which represent the following administrative and program functions:

• records pertaining to the overall administration and operation of ECC-MTB;

• computer processing records; and

• information returns processing records.

This transmits revised text for Records Control Schedule (RCS) 19 for Enterprise Computing CenterMartinsburg (ECC-MTB). The records disposition authorizations are based upon administrative determinations of the Internal Revenue Service and authority of the Archivist of the United States. Changes to this RCS include a change in Item 54 system name from Third Party Data Store (TPDS) to External Customer Data Store (ECDS) and new Items 90 ( Streaming Data Monitoring Tool, SDMT), 91 ( Information Technology Operational Reporting, ITOR, System 7.5), and 92 ( Late Reply Tool/Audit Recon, LRT/AR, System). Items 79 ( Information Returns Statistics of Income [IR SOI] System) and 80 ( Statistics of Income Distributed Processing System [SOI DPS] ) have been deleted; they are nonrecordkeeping. Updates to Item 81 Modernized e-File (MeF) System (including Modernized Tax Return Database (MTRDB) data repository retentions) are pending NARA approval.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

A previously published Alphabetical Listing of Schedule items has been removed.

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Records Control Schedules – 20 Administration/Organization Support Operational Records

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 20

ADMINISTRATION/ORGANIZATION SUPPORT OPERATIONAL RECORDS

The records covered by this Schedule are principally created and accumulated in Facilities Management and Security Services (FMSS) Servicewide. This Schedule consists of administrative and program records. They include: Protective Programs Records, Tort Claims, Personal Property Claims and Motor Vehicle Accident Records, Reports Management Program Records, Work Papers and Back-up Material of Studies and Related Records, and Wage Information Retrieval System (WIRS) Records. Unless otherwise indicated, files should be cut off annually on a calendar year or fiscal year basis.

This transmits revised text for Records Control Schedule (RCS) 20 for Administration/Organization Support Operational Records. The records disposition authorizations are based on the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States.

Items 95-111 (Machine Printouts and Microfilm Registers, Indexes and Directories) are obsolete and will be removed from this Schedule when next published.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 21 Strategic Planning Division

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 21

STRATEGIC PLANNING DIVISION

The records covered by this Schedule are created and/or maintained by the Strategic Planning Division. The Strategic Planning Division is responsible for monitoring customer values, Servicewide business planning and assessment of organization performance. In this regard, they are responsible for:

a. Determining and communicating the extent to which taxpayers value the Service’s products and

services, monitoring and evaluating changes made as a result of customer feedback, and identifying critical issues external to the Service that may impact the Service’s ability to achieve the strategic objective; b. Developing a Servicewide strategic plan, assisting program areas and field offices in developing

operating plans, consulting with top executives on organizational planning and structure, overseeing certain aspects of the directives management system, and coordinating certain productivity programs; c. Assessing and continuously providing data on how well the Service performs, develops, and

improves via a Servicewide operations measurement system, and developing requirements for certain management information systems.

This transmits revised text for Records Control Schedule (RCS) 21, including the insertion of Strategic Initiative and Business Master Plan Input Files as Item 1C. General Records Schedules (GRS) authority updates reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, unless otherwise specified, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 22 Tax Administration – Compliance

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 22

TAX ADMINISTRATION – COMPLIANCE

The records covered by this Schedule are created and accumulated in Compliance activities. These include Business Operating Divisions under the Deputy Commissioner, Services and Enforcement:

• Large Business and International (LB&I);

• Wage and Investment (W&I);

• Small Business/Self-Employed (SB/SE); and

• Tax Exempt and Government Entities (TE/GE).

The Compliance Business Operating Divisions are the principal assistants to the Commissioner on all matters pertaining to the development of programs, systems, methods, and procedures for implementation and operation of the Internal Revenue Service Automatic Data Processing Plan, the accounting for the internal revenue, the receipt and integrated processing of tax returns and other documents, the review and coordination of all reports, the collection of delinquent accounts, obtaining delinquent returns, and providing responsive services to taxpayers.

This Schedule is divided into two major functional records areas, general administrative records, and program and functional records. To facilitate reference, this Schedule contains a forms listing crossindexed to specific items. An alphabetic listing has been removed.

Unless otherwise indicated, files should be cut off annually on a calendar year or fiscal year basis.

This transmits revised text for Records Control Schedule (RCS) 22 for Tax Administration-Compliance. The records disposition authorizations in this Schedule are based upon administrative determinations of the Internal Revenue Service and authority of the Archivist of the United States.

Updates to this RCS include changes in series title and disposition for Item 11 ( Treasury Inspector General for Tax Administration (TIGTA) Audit Reports and Collateral Investigation Reports ) , and disposition approvals for new Items 55 ( Auto Preassessed Installment Agreement GII, APIA GII ), 56 ( Affordable Care Act Information Returns Database, IRDB ), and 57 ( eWorkforce Management, eWFM, System ).

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guide formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 23 Tax Administration – Examination

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 23

TAX ADMINISTRATION – EXAMINATION

The records covered by this Schedule are created in the Examination organizations in the Business Operating Divisions, Detroit Computing Center and campuses (service centers), and accumulated in the Services and Enforcement organization, Headquarters, campus, and field offices.

The records fall into several major groups which represent the administrative and programs functions. They include:

a. Administrative records pertaining to the overall administration and operating of the Examination organizations.

b. Records which document the development of policies and the administration of programs pertaining to (1) the selection of returns for examination, (2) the examination and/or investigation of all classes of tax returns (with the exception of alcohol, tobacco and firearms), (3) the determination of correct tax liabilities and deficiencies, and penalties where applicable, and (4) the disposition of claims for reward and offers in compromise.

This transmits revised text for Records Control Schedule (RCS) 23 for Tax Administration-Examination. The records disposition authorizations are based upon administrative determinations of the Internal Revenue Service and approvals granted by the Archivist of the United States. Changes to this RCS include series title and disposition updates to Items 17 and 41 ( Treasury Inspector General for Tax Administration (TIGTA) Audit Reports and Related Workpapers and Correspondence ), a description update to Item 77 ( Federal, State, and Local Referrals, Audit Reports Not Covered/Covered By An Agreement ), and notice of disposition approval for Item 76 ( Inventory Validation Listing ) and Item 78 (Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement ). Item 56 ( Coordinated Examination Status Report ) is no longer created and has been removed from this Schedule. Items 60 ( Tax Auditor’s Daily Activity Record ) and 63 ( Examination Technical Time Report ) are obsolete and now covered under Item 85 ( Examination Returns Control System, ERCS) in this Schedule.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

To facilitate reference, this Schedule contains a forms listings cross-indexed to specific items. An alphabetic listing has been removed.

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Records Control Schedules – 23 Tax Administration – Examination

FORMS LISTING (* This form is now obsolete, but must be maintained until final disposition date)

FORM NO. TITLE ITEM NO. SS-8 Determination of Worker Status for Purposes of Federal Income 61 Taxes and Income Tax Withholding

*TY 14-H Taxpayer Delinquency Investigation 2 211 Application for Award for Original Information 13 *764 Agent Activity Report 41 813 Document Register 49 872 Consent to Extend the Time to Assess Tax 10 872-B Consent to Extend the Time to Assess Miscellaneous Excise Taxes 10 875 Acceptance of Examiner's Findings By A Partnership, Fiduciary, S 42b Corporation, or Interest Charge Domestic International Sales Corporation 886 (All), Earned Income Credit/Dependency Exemptions/Supporting 42 *Check Documents Forms Catalog for

status 895 Notice of Statute Expiration 73 *918 Status of Examinations 49 *968 Application for Extension of Amortization 10 *969 Application for Extension of Amortization 10 977 Consent to Extend the Time to Assess Liability at Law or in Equity 10 for Income, Gift and Estate Tax Against a Transferee or Fiduciary

*1744 Recapitulation of Examiner's Action 42b 1900 Income Tax Survey After Assignment 42 1900-B Unlocatable Taxpayer Checksheet 42 *2083 Annual Report of Informants' Claim Processed 48b 2198 Determination of Liability for Personal Holding Company Tax 61 2259 Agreement as Determination Pursuant to Section 1313(a)(4) of the 61

Internal Revenue Code *2271 Depreciation Agreement 42c 2275 Records Request, Charge and Recharge 36 2285 Concurrent Determinations of Deficiencies 61 *2322 Statement of Interest or Estimated Tax Penalty Charges 61 2543 Valuation of Closely Held Corporations Stock 45 *2660 Inventory of Informant Claims for Reward 13 2677 Request for Account History and Tax Audit 42b *2683 Examination Division Referrals to Criminal Investigation Division 67

61

Earned Income Credit/Dependency Exemptions/Supporting Documents

42

10

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2750 Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty

62

2769 Computation of Deposit Penalty 48b, d 2797 Referral Report of Potential Criminal Fraud Cases 42a *3053 Affiliated Corporation Examination Notice 42b 3185 Transfer of Return 36 3210 Document Transmittal 36 *3232 Examining Officer's Report Transmittal 42 3233 Report of Gift Tax Examination 42b *3558 Technical Coordination Report 35 *3965 International Enforcement Program - Report on Surveys, Referrals 17 and Examination Activity

4081 Transmittal Memorandum Joint Committee Case 42b *4143 Large Case Identity Record 46 4318 Examination Workpapers Index 42b 4318-A Continuation Sheet for Form 4318, Examination Workpapers Index 42b *4387 Policyholder's Share of Investment Yield 42b *4389 Adjustment to Reserves and Required Interest 42b *4392 Other Amounts of Income 42b *4393 Death Benefits, Etc. 42b *4398 Dividends Paid 42b *4399 Deductions for Dividends to Policy Holders 42b *4402 Analysis of Surplus Accounts 42 *4404 Computations of Income Tax for Years After 1961 42 *4404-A Computation of Income Tax for Years After 1981 42b 4463 Request for Technical Advice or Technical Expedited Advice 61 4485 LB&I Request for Assistance or Support Resources 42 *4451 Coordinated Examination Status Report (Parts 1 and II) 56 *4502, A Examination Technical Time Report 41 4505 Reopening Memorandum 65 4549 Income Tax Examination Changes 42 4549-A Income Tax Discrepancy Adjustments 42 4549-B Income Tax Examination Changes 42 4549-E Income Tax Discrepancy Adjustments 42 4549-EZ Income Tax Examination Changes 42 4564 Information Document Request 42b 4605 Examination Changes - Partnerships, Fiduciaries, S Corps., & 42b

Interest Charge Domestic International Sales Corporations 4605-A Examination Changes - Partnerships, Fiduciaries, Small Business 42b

Corps. & Domestic Intl. Sales Corp.(Unagreed and Excepted Agreed)

*4606 Tax Auditor's Daily Activity Record 60

4665 Report Transmittal 42 4666 Summary of Employment Tax Examination 42 4667 Examination Changes - Federal Unemployment Tax 42 4668 Employment Tax Examination Changes Report 42 4700 Examination Workpapers 42b 4700-A Form 4700 Supplement 42b 4700-B Form 4700 Business Supplement 42b 4700-C Form 4700 Continuation 42b 4764 LB&I Examination Plan 42b 4764-A LB&I Examination Plan, Part III - Summary of Assignments 42b 4764-B LB&I Examination Plan, Part III - Examination Procedures Section 42b 4791 Approval for LB&I Transfer/Decontrol 42b 4844 Request for Terminal Action 48 4966 Current Collection Information 42b

17

*4606

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*5054 Coordinated Examination Program Preliminary Request for Support Needed in FY

2

*5079 Classification Monitoring Report 6 5101 Examination Referral Slip 42 *5225 Estate Tax Pre-planning and Examination Workpaper Cover Sheet 31 *5255 (All, Report of Engineering and Examinations 15 PG1-4) *5320 Computer Examination Application Report 42 5345-B Examination Request Non-ERCS Users 74 5345-D Examination Request-ERCS Users 74 5346 Examination Information Report 66 5347 Examination Multiple Request Master File 49 5348 AIMS/ERCS Update (Examination Update) 50 5349 Examination Correction Request 42 5351 Examination Non-Examined Closings 51 5354 Examination Request Non-Master File 49 5384 Excise Tax Examination Changes and Consent to Assessment & 42

Collection 5385 Excise Tax Examination Changes 42 5546 Examination Return Charge-Out Sheet 52 *5587 Examination Inquiry Request 32a 5606 Workpapers Cover Sheet 42 5698 Examination History Record 42 *5714 Confirmation of Appointment 42 6084 Quarterly Joint Workplan and Conference Memorandum 2 6095 Carryover and Recurring Adjustments Schedule 55 6212-A, B, Examination Referral Checksheets A, B and C 42 C 6229 Collateral Examination 42

6241 Non-DIF Corporate Classification Checksheet 42 6388 Semi-Annual Report of Jeopardy and Termination Assessments 48e 6430 Income Tax Return Inspection Record 42b 6533 Examination Referral Worksheet 42 *6618 Correspondence Tax Examiner Work Review 42 *6651 Medical - IRC 213 Pro Forma Worksheet 1981 42 *6651-A Medical - IRC 213 Pro Forma Worksheet 1982 42 *6651-B Medical - IRC 213 Pro Forma Worksheet 42 *6653 Casualty Loss - IRC 165 Pro Forma Worksheet 42 6654 Moving Expense - IRC 217 Pro Forma Worksheet 42 *6655 Contributions - IRC 170 Pro Forms Worksheet 42 6657 Related Returns Examination Report 42 6754 Examination Classification Checksheet 42 *6780 MAP Report Cover Sheet 42b *6843 Rental Income and Expenses Pro Forma Worksheet 42 *6851 CEP Issue and Time Tracking Report 63 *6852 CEP Issue and Time Tracking Continuation Sheet 63 6882 IDRS/Master File Information Request 6 *7000 Correspondence Control 21 7561 Record of Stock Valuation 45 *8357 Transmittal of a Potentially Abusive Tax Shelter 42 8572 Request for Locator Services 42 8621-A Late Deemed Dividend or Deemed Sale Election by a Passive Foreign 80 Investment Company

*8701 Classification Issue Identification Report 42c 8721 AIMS Inventory Validation Discrepancy List #1 Case Files in Your 50 Inventory - Not on Your AIMS and/or ERCS IVL

50

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8722 AIMS Inventory Validation Discrepancy List #2- Databases on Your 50

AIMS IVL - Case File Not Located 8973 Certified Professional Employer Organization/Customer Reporting 78

Agreement *9011 Tax Examiner Weekly Review Checksheet 6 *9013 Tax Examiner Closed Case Review Checksheet 6 *9231 Collection - Employment Tax Examination Handling/Routing 42

Instructions 9337 Social Security Administration (SSA) Reconciliation Referrals 42 *9340 Correspondence Status Report for Returned SSA Cases (Case 42

Types 3, 5, 7, 8 or Gen. Code S) 9440 Taxpayer Levy Source and Contact Information 42b *9509 Examination - Action 61 42 *9655 DFI Case History Worksheet 48 *9677 Taxpayer asset information 42c *9885 Request for AIMS Assistance 49 *9951 Research History Sheet 42 *9982 Louisville District Case Control Sheet 42b 9984 Examiner Officer's Activity Record 48 *9984-A Activity Record of Examining Officer 48 9984-B Examiner's Activity Record 48 *9984-C Examiner's Activity Record (History Sheet) 48 9984-D Office Examiner Forecast and Activity Record 48 10015 Daily Locator Record 2 *10073 Examination Rejection Notice 42 *10073-A Aims Terminal Rejects 32 *10089 Informer's Reward Report 13 *10099 Indianapolis District Case Control Sheet 42 *10112 Group Manager's Memorandum 36 *10114 Tax Returns Classification Check Sheet 42 *10128 Computation of Addition to the Tax Negligence/Fraud 42 *10129 Request for Computer Audit Specialist Assistance 49 *10130 Group Manager Scheduling Work Sheet 34 *10140 Category A - On-Site Classifier Examination Referral Form 36 *10142 Transmittal of Examination Case Without Return 36 *10146 Analysis of Financial Statement 42 *10151 QRDT Weekly Report 38 *10155 Unagreed Office Audit Cases 42 10159 Interview History Sheet 42 *10165 Response to ECL Referral 42c *10207 Record of Audit Activity and AIMS Update 49 *10230 Taxpayer Contact Record 42 *10252 Examining Officer and Conferee's Activity Record 48 10264 Revenue Agent - Classification Checksheet 42 *10296 Form 519 Rejects 49 *10304 AIMS Status Update Sheet 50 10307 Unagreed Office Audit Cases 42 *10313 Telephone Contact 42 *10316 Unagreed Case Checklist 42 10329 Transmittal Sheet-Related Cases 42 *10331 Interview Work Sheet -- Individual Business Return 42b *10358 Director's Log 2 *10363 Notice Agreement Inquiry Referral 42 10373 IDRS Research Request 71 *10398 Church Case - IRC 7611 Time Limits 42b *10435 Classification Review Worksheet 40

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*10436 Midstates Region-International Feature Tax Return-Classification Checksheet

15

*10439 Collateral Examination-Request and Report 42 *10455 Request For Computer Assisted Audit Program Assistance 49 *10463 Examination Support and Processing Correction Request 42 *10470 Examination Case Processing 42 *10479 Office Examination Review Checklist 42 *10512 Group Manager's Review Schedule 34 10846 Research Control Log 48a 10890 Information Obtained for Record Evaluation 42 10893 Special Compliance Program Lead for Examination of Employment 42c Taxes

*10930 Revenue Agent Classification Sheet 42 *10931 Telephone Contact Report 42 *10942 Confidential Report Informant's Claim For Reward 13 10945 Project 709 Tracking Sheet 42a *10955 Exam Support Staff (ESS) Checklist 42 *10956 Examination Closing Instruction 42 *11113 Examination of Returns not Within Current Examination Cycle 49 *11169 Key and Related Field and Office Examination Returns 42 *11186 IRS Determination as to Certain Penalties 61a 11369 Confidential Evaluation Report on Claim for Reward 13 11377, E Taxpayer Data Access 71 *11645 New/Associate Case Documentation Sheet 42 11660 Fraud Development Checksheet 42 11661 Fraud Development Recommendation - Examination 42 12893 Telephone Contact Form 42 13497 Compliance Initiative Project Authorization - Termination Report 72 13498 Compliance Initiative Project Authorization - Part Two 72 13499 (All) 637 Registrant Forms 42 13502 Compliance Initiative Project Authorization - Part One 72 13537 Office Exam Monthly Group Return Order 36 13549 Campus Fraud Lead Sheet 42 *13670 Exam Express 15

42c

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Records Control Schedules – 24 Tax Administration – Tax Exempt and Government Entities (TE/GE)

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 24

TAX ADMINISTRATION – TAX EXEMPT AND GOVERNMENT ENTITIES (TE/GE)

The records covered by this Records Control Schedule (RCS) or “Schedule” are created and/or maintained by the Tax Exempt and Government Entities (TE/GE) Division. These records pertain to administrative and program functions of TE/GE activities in the review and processing of Employee Plans (EP), Exempt Organizations (EO), and Government Entities (GE) documents pursuant to Internal Revenue tax laws.

Records series are listed in four organizational/functional categories:

1. General Records (Administrative Records, Office Legal Files, Published Guidance, and Projects), Items 1-51
2. Rulings and Agreements, Items 52-59
3. Examination, Items 60-75
4. TE/GE Computer Systems, Items 76-95

All references to disposals “after end of year” mean end of fiscal year, unless otherwise noted.

When this Schedule was last published in November 2017, most items were pending National Archives and Records Administration (NARA) disposition approval. A TE/GE litigation hold was also in effect. Since then, the Archivist of the United States approved disposition updates under Job No. DAA-0058-20160004 (on November 4, 2019), and the broad litigation hold on TE/GE records has been lifted (announced in a series of June 2019 TE/GE communications). TE/GE employees are reminded that other ongoing (litigation) holds still exist and there are obligations to preserve related documents. Members of the TE/GE Records Retention Team are available to assist with questions. Please email your questions to *TE/GE-HCR-LitigationHold.

Other changes to this RCS include a recent disposition update to Item 11 for Audit Reports, and the merging of Items 76 and 77 under Item 76 for Web-Based Employee Technical Time System (WebETS). Other TE/GE computer systems have been recently approved or pending NARA approval for description and/or disposition updates. Those systems are the Reporting Compliance Case Management System (RCCMS) under Item 79, the Return Inventory and Classification System (RICS) under Item 82, and EO Correspondence - ECM (Enterprise Case Management) under Item 87.

Systems awaiting new disposition approvals are the Modified Employee Plans (EP) / Exempt Organization (EO) Determination System (MEDS) [formerlyTax Exempt Determination System (TEDS)] under Item 80, the Political Action Committee/Political Organization Filing and Disclosure (PAC/POFD) under Item 84, Letter and Information Network User-fee System (LINUS) under Item 85, Exempt Organization Determination System (EDS) under Item 88, and Certified Professional Employer Organization (CPEO) and 501C4 Registration System and Form 8976 (Notice of Intent to Operate Under Section 501(c)(4)) under item 89.

Publication of disposition authorities for the Annual Employer’s Return for Employee’s Pension or Profit- Sharing Plans has moved to RCS 24, item 95 from RCS 29, item 122 and includes an update to the IRS data repository from EFAST to EPMF.

General Records Schedules (GRS) authorities have also been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, unless stipulated otherwise, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years

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after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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(2) Other Papers.
Destroy block after 2 years from end
of year.

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approved for destruction when no
longer needed for administrative
purposes.

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Destroy reclassified files after 3
years.

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Records Control Schedules – 25 IRS Statistics of Income (SOI) Division

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 25

IRS STATISTICS OF INCOME (SOI) DIVISION

The records covered by this Schedule are principally created and/or maintained by the Statistics of Income (SOI) Division. The Division compiles tax statistics and other data which provides basic information used to develop and evaluate tax legislation and guide the administrative activities of the Internal Revenue Service. These data are summarized and made available to the public via printed publications and the taxstats pages on www.irs.gov.

Updates to descriptions, dispositions and recordkeeping format are pending National Archives and Records Administration (NARA) approval under Job No. DAA-0058-2017-0019. Prior to any Permanent records transfer or records destruction, check with the IRS Records Office (*Records Management) regarding status.

The records fall into two major groups which represent the administrative and program functions. They include:

a. Administrative records pertaining to the overall administration and operation of the Division; and

b. Processing records that document Division decisions and practices related to the administration

of statistical programs, which produce tax statistics and other related data, as well as published reports and tables that are made available to the general public.

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Records Control Schedules – 26 Tax Administration – Large Business and International (LB&I)

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 26

TAX ADMINISTRATION – LARGE BUSINESS AND INTERNATIONAL (LB&I)

The records covered by this Schedule are created and accumulated in the Office of the Commissioner, Large Business and International (LB&I), Internal Revenue Service. The Office of the LB&I Commissioner supports the mission of the Service by providing program leadership for all Service international tax matters. These include the development, execution and evaluation of multifunctional compliance and assistance programs on a world-wide basis, in a manner which promotes the highest degree of public confidence in the tax system’s integrity, fairness and efficiency.

This transmits revised text for Records Control Schedule (RCS) 26 for Tax Administration-Large Business and International (LB&I). The records disposition authorizations in this Schedule are based upon administrative determinations of the Internal Revenue Service and authority of the Archivist of the United States.

This RCS has been updated with new items and/or notice of disposition approval for Items 53 ( Advanced Pricing and Mutual Agreement (APMA) Program Records ), 54 ( Global High Wealth Examination Case Files ), 55 ( Discretionary Limitation On Benefits Case Files ), 56 ( Competent Authority Arrangement Case Files), 57 ( Qualified Intermediary/Withholding Foreign Partnership/Withholding Foreign Trust (QI/WP/WT) System) and 58 ( Affordable Care Act (ACT) Insurance Provider Fee Records).

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. If not already included for a (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems, “Item 4” for some RCS 26 systems ) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 27 Compliance Research

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 27

COMPLIANCE RESEARCH

The records covered by this Schedule are created and/or maintained in the conduct of IRS compliance research. A comprehensive update to RCS 27 (including the removal of obsolete records series/items) is underway and pending completion. In the interim, Items 1-25 and Items 30-51 have been updated to reflect disposition authorities approved under Job No. N1-58-05-7 for the National Research Program, which superseded most authorities for the closed-out Taxpayer Compliance Measurement Program (TCMP) approved under Job No. NC1-58-85-2 and Job No. N1-58-89-4. If no superseded Job No. NC158-85-2/N1-58-89-4 authority exists, the item remains in the schedule as originally approved under Job No. NC1-58-85-2/N1-58-89-4 pending RCS 27 comprehensive update completion.

Items 26-29 in the Schedule have been reserved with notice that related Progress, Reporting and Control (PR&C) records are obsolete, no longer accumulating and eligible for immediate destruction.

Other updates include National Archives and Records Administration (NARA) General Records Schedules (GRS) authorities reflecting a new numbering scheme and retentions, including the GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Records Control Schedules – 28 Tax Administration – Collection

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 28

TAX ADMINISTRATION - COLLECTION

This Schedule covers a description of all records and disposition authorizations for administering the Servicewide Collection function. These include all records associated with the receipt and transmittal of tax returns and taxpayer related documents received in the district Collection office; the deposit of tax remittances received; and the collection of delinquent accounts and securing of delinquent returns. However, this Schedule does not include the Collection functions’ records series generated by Internal Revenue Service Centers. Records Control Schedule 29 for Service Centers should be followed for disposition authorization of such records.

This Schedule consists of eight major groups which represent administrative and program functions of the Collection activity, as follows:

• Part I - Former Assistant Commissioner (Collection) records, Headquarters only. (Items 1-12)

• Part II - Former Assistant Regional Commissioner (Collection) records. (Items 13-19)

• Part III - Administrative records - all Collection functions. These include certain operating records accumulated by one or more Collection functions. (Items 20-39)

• Part IV - Delinquent Accounts, delinquent returns records and office service records. (Items 40-94)

• Part V - Automated Collection System (ACS) records. (Items 95-144)

• Part VI - Other Program Records (not covered elsewhere in this Schedule). (Items 145-199)

• Part VII - Private Debt Collection (PDC) Program Records. (Items 200-252)

Note: Part VII, Items 200-234 relate to President George Bush’s October 22, 2004, signing of the American Jobs Creation (AJC) Act. The AJC Act created a new Section 6306 of the Internal Revenue Code to permit private collection agencies (PCAs) to help collect federal tax debts. That PDC initiative ramped-down in Fiscal Year (FY) 2010. Most records have reached their final retention and should have already been destroyed. Other records are close (including Items 209, 216, 218, 219 and 220) and should be monitored for disposal. PDC Items 200-234 will stay in this Schedule until all items have reached their final retentions, approximately 2025. A new IRS records retention plan has been approved for the PDC initiative provided for in December 2015’s, Fixing America’s Surface Transportation (FAST) Act. Part VII, Items 235- 252 represent PDC records retention instructions related to that current/ongoing initiative.

• Part VIII - Bank Secrecy Act (BSA) Records. (Items 253-255)

This transmits revised text for Records Control Schedule (RCS) 28 for Collection. This RCS includes the following new items/updates:

Item 6(a)(1). Case files maintained by Fraud Technical Advisor. Updated description, including what constitutes case closure. Item 6(b). Mutual Collection Assistance Request (MCAR) Collection Case Files. (NEW) Item 8. Public Inspection Files of Offers in Compromise. Retention reduced. Items 235-252. PDC records (FAST Act, Pub Law No. 114-94). (NEW) Items 253-255. BSA records. Items renumbered, previously items 240-242.

General Records Schedules (GRS) authorities have also been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, unless stipulated otherwise, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

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Disposition authorizations are based on administrative determinations of the Internal Revenue Service; Congressional authority contained in House Reports 2285 (84th Congress, 2d Session); 1294 (89th Congress, 2d Session); 91–145 (91st Congress, 1st Session); and disposal authorities granted by the Archivist of the United States.

To facilitate reference, at the end of this Schedule is a Forms Listing cross-indexed to specific items (including identification of various forms identified as obsolete and eligible for immediate destruction). An Alphabetic Listing previously published has been removed.

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FORMS LISTING

• This form is now obsolete. Unless otherwise noted in the Schedule, this form has met its final disposition. All copies should be destroyed, except when filed or maintained in accordance with other program records with different retentions. In this case, those copies of the form should be disposed of in accordance with the RCS Item Number to which they have become associated.

FORM NO. DESCRIPTION ITEM NO.

Record 21 Record of Seizure and Sale of Real Estate 46

53 Report of Currently Not Collectible Taxes 41

433-D Installment Agreement 41

433-F Collection/Information Statement 41, 200

433-G* Direct Debit Installment Agreement 41

656 Offer in Compromise 50

668-A(C) Notice of Levy 43

668-B Levy 43

668-C Final Demand 43

668-D Release of Levy 43

668-E Release of Levy 43

668-F Notice of Federal Tax Lien under Internal Revenue Laws 43

668-H Notice of Federal Tax Lien under Internal Revenue Laws 43

668-J Notice of Federal Tax Lien under Internal Revenue Laws 43

668-W Notice of Levy on Wages, Salary and Other Income 43

668-W(C) Notice of Levy on Wages, Salary and Other Income 43

669-A Certificate of Discharge of Property from Federal Tax Lien 43

669-B Certificate of Discharge of Property from Federal Tax Lien 43

669-C Certificate of Discharge of Property from Federal Tax Lien 43

669-D Certificate of Subordination of Federal Tax Lien 43

669-E* Certificate of Discharge of Property from Federal Tax Lien 43

669-F Certificate of Discharge of Property from Federal Tax Lien 43

784 Recapitulation of Remittances (Copy) 81

795 Daily Report of Collection Activity 31

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FORM NO. DESCRIPTION ITEM NO.

809 Receipt for Payment of Taxes 42

870 Waiver of Restriction on Assessment and Collection of 48 Deficiency in Tax and Acceptance of Over Assessment

900 Tax Collection Waiver (Part 1) 48 (Part 3) 48

Letter 903 (DO) Trust Fund Compliance Letter 40

921 Consent to Extend the Time to Assess Income Tax 150

921-A Consent Fixing Period of Limitation on Assessment of 150 Income and Profits Tax

921-I Consent Fixing Period of Limitation on Assessment of 150 Income and Profits Tax

921-P Consent Fixing Period of Limitation on Assessment of 150 Income and Profits Tax

990 Return of Organization Exempt from Income Tax 64

990-A* Return of Organization Exempt from Income Tax 64

1041-A (Public Inspection Copy) U.S. Information Return on 64 Trust Accumulation of Charitable Amounts

Letter 1085 (DO)(C) 30-Day Letter Proposed 6020(b) Assessment 57

1117 Income Tax Surety Bond 43

1271 Rejection or Withdrawal Memorandum 50

1902(B)* Report of Individual Income Tax Examination Changes 16

1963 Collection Register 81

1976 Assignment Slip 24

2117-A* Depositary Penalty Computation (Deposits after 12-31-69) 41

2159 Payroll Deduction Agreement 41

2209 Courtesy Investigation (Part 1) 41 (Part 3) 41

2209-A Status Report 41

2221 Schedule of Collections

2222 Sealed Bid for Purchase of Seized Property 47

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FORM NO. DESCRIPTION ITEM NO.

2223 Request for Information from Military 23

2236 Deposit Fund Record - Miscellaneous Deposit Fund 87

2261 Collateral Agreement - Future Income Individual 50

2261-A Collateral Agreement - Future Income Corporation 50

2261-B Collateral Agreement - Adjusted Basis of Specific Assets 50

2261-C Collateral Agreement - Waiver of Net Operating Losses, 50 Capital Losses, and Unused Investment Credits

2261-D Collateral Agreement - Delinquency Penalty Offers – 50 Income Tax

2264 Request for Social Security Account Information 23

2270 Notice to Exhibit Books and Records 41

2276 Collateral Deposit Record (Part 2) 41 (Part 3) Request for and Release of Collateral 41 (Part 4) 41

2345 Batch Transmittal 24

2363 Master File Entity Change 41

2373 Statement of Internal Revenue Taxes Due as an Expense of 47 Administration of an Estate 433 Notice of Seizure

2424 Account Adjustment Voucher 41

2481 Notice to Make Special Deposits of Taxes 25 (Section 7512 of the Internal Revenue Code)

2434 Notice of Public Auction Sale 47

2434-A Notice of Sealed Bid Sale 47

2434-B Notices of Encumbrances Against or Interest in Property 46 Offered for Sale

2435 Certificate of Sale of Seized Property 47

2436 Seized Property Sale Report 47

2482 Record of Trust Fund Compliance Program Case (Section 7512 Case)

25

2515 Record of Offer in Compromise 49

2552(C) Data Required for Proof of Claim Case

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FORM NO. DESCRIPTION ITEM NO.

(Part 1) 41 (Part 2) 41 (Part 3) 41 (Part 4) 39

2593 Sealed Bid for Purchase of Property Acquired by the 47 United States

2593-A Sealed Bid for Purchase of Property Redeemed by the 47 United States

2644 Recommendation for Jeopardy/Termination Assessment 41

2645* List of Property Belonging to Taxpayer 41

2650 TDA/TDI Transfer 6, 41

2674 Report of Trust Fund Tax Violations 40

2679 Teller’s Daily Balance and Reconciliation 82

2700* Offer in Compromise Check Sheet 50

2747 Investigation History 41

2749 Request for Trust Fund Recovery Penalty Assessment 41

2750 Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty (Part 1) 48 (Part 3) 41

2751 Proposed Assessment of Trust Fund Recovery Penalty 41

2751-AD Trust Fund Recovery Penalty - Offer of Agreement to 41 Assessment and Collection

2797 Referral Report of Potential Criminal Fraud Cases 6

2859 Request for Quick or Prompt Assessment 41

2860 Document Transmittal and Bill 24

2866 Certificate of Official Record 36

2876* Request for VA Insurance Policy Dividend Information 41

3031 Report of Investigation of Transferee Liability (Duplicate) 19, 25 (Triplicate) 41

3033 Investigation of Request for Certificate of Discharge or Subordination

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FORM NO. DESCRIPTION ITEM NO.

3040 Authorization to Apply Offer in Compromise Deposit to 50 Liability

3050 Certification of Lack of Record 23

3177 Notice of Action for Entry on Master File 41

3185 Transfer of Return (Transfer of Administrative File) 26

3198 Special Handling Notice for Examination Case Processing 41

3210 Document Transmittal 2, 26, 50C

3212* Referral Report of Potential Fraud Cases 41

3220* Mass Media Storage 129, 130

3241 Request for Information to Locate Person 23, 41

3242 Request for Information from Employer to Locate Person 23, 41

3347* Investigation Report of Judgment Debtor 25, 41, 53

3439 Statement of Annual Income (Individual) 50

3440 Adjustments to Statement of Annual Income 50

3449 Referral Report 41

3469* Collection Division Workload Staff Power Schedule 10

3473* Rejected Document Transmittal 26

3552 Prompt Assessment Billing Assembly (Part 3) 41 (Part 4) 25

3624* Directories, Indexes and Registers [Machine Stationery, (6 Parts)] 25 Unclosed TDI List, [Machine Stationery, (6 Parts)] 25

3774 Request for Research 23, 41

3870 Request for Adjustment (Part 4) 41

3911 Taxpayer Statement Regarding Refund 16, 22

3913 Acknowledgment of Returned Refund Check 41

3915 Processing Notices and Releases of Federal Tax Lien 43 and Other Related Certificates

3939-A Information Referral 90

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FORM NO. DESCRIPTION ITEM NO.

3982 Billing Support for Lien and Certificate Fees 43

3990 Reviewer’s Report 31

3991* Recommendation for Non-Filing of Notice of Federal Tax Lien 41

3999 Statute Expiration Report 90

4159 Payment Tracer Request 25, 41

4174* Charge-Out Card 25

4180 Report of Interview Held with Individual Relative to Trust Fund 41 Recovery Penalty or Personal Liability for Excise Taxes

4183 Recommendation Regarding Trust Fund Recovery Penalty Assessment (Original) 41 (Duplicate) 25

4190 Order Form for Tax Forms and Publications 23

4190-D* Tax Forms Distribution Program Order Blank and Address 23 Label for Blind TSRs

4196 Quarterly Report of Offers in Compromise Activity 10

4208* Case Index Card - Special Procedures Function (Part 1) 39

4219 Statement of Liability of Lender, Surety, or Other Person 25 for (Duplicate) Withholding Taxes

4287 Record of Discovered Remittances 84

4338 Information or Certified Transcript Request 41

4376 Report of Investigation (IRC 7425 or 2410 USC) 44

4425 Public Sale Bid Tabulation 47

4442 Inquiry Referral 200, 233

4443 Summons Referral 47

4477 Civil Suit Recommendation 38, 53

4478 Civil Suit Checklist 38

4479 Lien and Claimant Data - Civil Suit 38

4480 Property Description - Civil Suit 38

4488 Proof of Claim Report for Advisory/Insolvency 41

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FORM NO. DESCRIPTION ITEM NO.

4490 Proof of Claim for Internal Revenue Taxes 41

4506 Request for Copy of Tax Return 24

4523 Case Index Card Record of Assessment of Trust Fund Recovery Penalty or Personal Liability for Excise

41

4585 Minimum Bid Worksheet 46

4598* Forms W-2, W-2P or 1099 Not Received or Incorrect 23

4652* Assault or Threat of Assault Report 27

4793* Request for Offset Government Contract 41

4844 Request for Terminal Action 41

4872 District Office (Non-ACS) Activity Report 10

4872-A Automated Collection Branch Automated Monthly Report 10

4872-B Collection Daily Time Utilization Report 10

4906* 100 Percent ASED Notice 41

4907* Taxpayer Delinquent Account 41

5013* 100 Percent Penalty File Transmittal 41

5104 Report of Apparent Violation of Financial Recordkeeping and Reporting Regulations

253

5169* Acknowledgment of Documents Received in IRS Office 25, 26

5173 Transfer Certificate 43

5188 Analysis of Revenue Officer Case Assignments 31

5188-A Inventory Analysis 31

5260 Quick Note 23

5391* Procedures/Systems Change Request 9

5402 Appeals Transmittal and Case Memo 94

5450-C* ACS Daily Time Report 32

5488* Returns Compliance Record 41

5492 Post Review Worksheet 31

5580 Penalty Appeal Record 54

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FORM NO. DESCRIPTION ITEM NO.

5604 Action Sheet [Section 6020(b)] 41, 57

5792 (Part 3) Request for IDRS Generated Refund (IGR) 41

5919 Teller’s Error Advice 86

5942 Reviewer’s Report-Technical Services Advisory 31

5942-C* Reviewer’s Report-Special Procedures Function 31

6113* Refund Litigation Case Data Request 38

6123 Verification of Fiduciary’s Federal Tax Deposit 41

6313 Collateral Agreement Payment Record 50

6314 Deferred Payment Offer, Payment Record (to be 50 attached to Form 2515)

6338 Proof of Claim for Internal Revenue Taxes (Bankruptcy 41 Code Cases)

6338-A Request for Payment of Internal Revenue Taxes 41

6338-AC Request for Payment of Internal Revenue Taxes 41

6459* Return Preparer's Check Sheet 146

6637 Collection Summons (Collection Information Statement) 41

6638 Collection Summons (Income Tax Return) 41

6639 Financial Records Summons 41

6668 TECS Entry Request 41

6670 Seizure Disposition Report 10

6759* Request for Taxpayer Data 133

6854 Inventory Control-Form 809 Receipt Books 25

7249-E Abstract and Statement 50

7249-F Abstract and Statement 50

7249-M* Abstract and Statement 50

7251-A Accepted Offers in Compromise 50

8176* General Purpose Notice Form (used for generation of CP-515 through 519)

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FORM NO. DESCRIPTION ITEM NO.

8191* Collection Case Quality Check Sheet 31

8194 Statistical Sampling Tally Sheet 31

8195 Collection Quality Review Transmittal Slip (SCCB) 25

8196* Collection Quality Review Transmittal Slip (CSF) 25

8213 Recommendation to Delay Decision on Assessment of 41 Trust Fund Recovery Penalty or Personal Liability

8214* Returns Compliance Program Report 10

8258* Notice of Insufficient Funds Penalty 41

8265(C)* FTD Alert Notice 41

8272* Request for a Return (CP-169) 41

8278 Assessment and Abatement of Miscellaneous Civil Penalties 41

8333 Employment Tax Examination Check Sheet 56

8420* ACS Telephone Data Feeder Report 10

8519 Taxpayer's Copy of Notice of Levy 43

8546 Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check

41

8551 Certification of Transfer or Destruction of Receipts for 88 Payment of Taxes

8602* ACS Incall Circuitry Review Worksheet 107

8603* ACS Outcall Circuitry Review Worksheet 107

8672 Trends and Patterns Report 31

8854 Initial and Annual Expatriation Information Statement 151

10498- D Intent to Commence or Continue Civil Action – Collection 58 Statute Protection

11661-A Fraud Development Recommendation-Examination 6

12153-A Referral Request for CDP Hearing and Request for 41 CDPTS Input

12175 Third Party Contact Report Form 155

13090 Caution Indicator Referral Report 154

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INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 29

TAX ADMINISTRATION – WAGE AND INVESTMENT (W&I) RECORDS

This Schedule covers records created and/or maintained by IRS Submissions Processing Campuses in carrying out their functions pertaining to:

• revenue collecting and accounting;

• processing, analysis and disposition of tax returns, tax information documents and

related records;

• mailing of tax forms;

• transcription of statistical information; and

• preparation of special reports.

This transmits revised text for Records Control Schedule (RCS) 29 for Tax Administration-Wage and Investment (W&I) Records. The records disposition authorizations in this Schedule are based on the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States. RCS updates include a change in series title and description for Items 56(3) and 58(3), as well as disposition updates for these two items and Item 56(4)(c). Item 61 retention for Estate Tax Returns (for collection actions and for generation-skipping transfer tax considerations) has been reduced. Item 127 also had a slight change in title to Fingerprint Records and Professional Credentials of e-file Providers and some disposition updates to reflect current recordkeeping.

Other updates include new Item 448 and NARA-approved retention for Link and Learn Taxes, and description updates to Item 442A, IRS-USDA, Disclosure of Tax Information Files . Item 122 for the Annual Employer’s Return for Employee’s Pension or Profit-Sharing Plans has moved to RCS 24, item 95. Other items (128, 204, 209, 213, 218, 238, 246, 413, 422 and 424) in the Schedule have been reserved with notice that related records are obsolete, no longer accumulating and eligible for immediate destruction.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

To facilitate reference, this Schedule contains a Forms Listing cross-indexed to specific items. A previously published Alphabetical Listing has been removed.

Notes:

1. Documents eligible for immediate destruction which would normally be retired or returned as refiles to a Records Center, but are physically located in the Service Centers should be destroyed at the Service Centers when no longer needed. DO NOT RETIRE TO THE RECORDS CENTER.

2. Temporary Paper/Microfilm Records Converted To Digital Images. The approved retention period for temporary paper/microfilm records must be applied to scanned copies of the same records. The approved retention period for temporary paper/microfilm records must be applied to copies of those records in digital format. The original (hard copy) records can be destroyed upon verification that the electronic versions are accurate reproductions and saved in an approved electronic recordkeeping system, unless legal or other business requirements preclude early destruction of the originals.

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3. Administrative File. Items attached to a tax return or document, or considered a part of an administrative file (regardless of whether the items are physically with the return or document, or maintained in a physically separate file) are considered a part of the tax return or document. These items may include, but are not limited to: schedules, correspondence, audit reports work papers, exhibits, wills, affidavits of appraisals, trust agreements, powers of attorney, briefs, originals, and copies of Revenue Agent’s Reports (RAR’s) and Form 843 claims, copies of any tax returns, and any other items deemed necessary by any functional area within the IRS to support related tax administration activities and determinations; and to provide supporting documentation and an audit trail.

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FORMS INDEX

• This form is now obsolete. All eligible copies should be destroyed, except when otherwise filed or maintained in accordance with other program records with different retentions. In this case, those copies of the form should be disposed of in accordance with the RCS Item Number to which they have become associated. Unless otherwise noted in the chart below, the term “All” indicates that the item number and corresponding disposition instructions apply to all versions of that form.

FORM NO. DESCRIPTION ITEM NO. *ATF-154 Alcohol, Tobacco and Firearms Return and Assessment 89 Work Sheet (Enforcement)

CT-1 Employer’s Annual Railroad Retirement Tax Return 65 CT-2 Employee Representatives Quarterly Railroad Tax Return 65

*M Mines and Other Natural Deposits - Depletion Data 56, 58, 62

*O Oil and Gas Depletion Data 67

*R-2911 Payment History Card 56

*RCS-137 Remittance Returned to Taxpayer for Correction 93 *RCS-293 Form Letter - Proposed Penalty for Failure to Supply 168 Taxpayer Identifying Numbers

*Record 10 Special Tax Assemblies 76

SF-135 Records Transmittal and Receipt 40 *SF-209 Certificate of Deposit 146 SF-215 Deposit Ticket 146 *SF-219 Certificate of Deposit 150 *SF-224 Statement of Transactions 166 SF-424 Application for Federal Assistance 440 SF-424B Assurances and Certifications 440 *SF-439 Report of Disposition of Records 40 SF-512 Deposit Ticket 430 *SF-1016 Distribution Ledger 133 *SF-1019 Account Current 166 *SF-1064 Schedule of Disbursements 163 SF-1081 Voucher and Schedule of Withdrawals and Credits 169 *SF-1097 Voucher and Schedule to Effect Correction of Errors 163 *SF-1114 Bill for Collection BMF-IMF 163, 165 *SF-1133 U.S. Government Transit Freight Waybill (Original) 152 *SF-1180 Request for Stamp Payment 152 SF-5515 Debit Voucher 157, 430 SF-LLL Disclosure of Lobbying Activities 440

SS-4 Application for Employer I.D. Number 70

*SS-13 Wage Discrepancies 65

*SS-15, 15A Certificate Waiving Exemption from Taxes Under FICA and related correspondence

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*SS1-A Employer's Tax Return Under Federal Insurance 65 Corporations Act

*T (Timber) Forest Industries Schedule 56, 58

*TD-258RO Request for Reissuance or Cancellation of U.S. Savings Bonds

150

*TD-450, 450A Federal Depositary Receipt 146 *TD-479 Certificate of Transmittal for Depositary Receipts 146 *TD-482 Depositary Receipt Adjustment Voucher - Debit 146 *TD-501 Withheld Income and FICA Taxes 327 *TD-503 Federal Tax Deposit - Corporation Income Tax 327 *TD-504 Excise Taxes 327 *TD-507 Railroad Retirement Taxes 327 *TD-508 Federal Unemployment Taxes 327 *TD-511 FICA Taxes for Agriculture Workers 327 *TD-512 Tax Withheld at Source on Non-Resident Aliens, Foreign 327 Corporations, Tax-Free Covenant Bonds

*TD-537, 537A Depository Receipt for Federal Excise Taxes 168 *TD-1652 Statement of Advance of Funds 134 *TD-1664B Return U.S. Savings Bond Notice 151

327

*TY-1ES Notice of Installment Due on Declaration of Estimated Tax Account Card

173

*TY-4 Notification to Taxpayer that a Return has been Transferred 91

to another IRS Office for Processing (Index Card) *TY-7A Voucher for Income Tax Refunds 163 TY-14 Taxpayer Delinquency Investigation 69 *TY-15 Certificate of Deposit for IRS Collections Under the FICA 146 *TY-16 Tax Transfer Schedule 173 *TY-18 Fiduciary Tax Account Card 168 *TY-19 Form 1040A (Noncomputes) Taxable-Assessable No 173

Payment-Account Card *TY-21A Form 1040 - Full Paid and Showing Credits for Payment on 59, 168 Form 1040-ES Returns in Another District *TY-21C Forms 1040 and 1040A Refunds (Secondary Assembly and 59

With TY-7A) *TY-22 Account Card Assembly Card for 1041 FP; All Corporation 173

FP, 949, 949-A, and 990-T *TY-23 Forms 1040 and 1120 - Credit Returns (Index Card) 59 *TY-26 Account Card Form 17-A, Statement of Tax Due 168 *TY-28 Account Card (Income Tax) 173 *TY-29 Account Card 173 *TY-30 Account Card 173 *TY-32 Index Card (Miscellaneous 706, 709 and 1040 ES) 59 *TY-37 Account Card 173 *TY-38 Account Card 173 *TY-43 Index Card and Mailing Slips 59, 94 *TY-49 Account Card Corporation ES Tax Declaration 173 *TY-51 Account Card 173 *TY-53 Account Card 183 *TY-54 Posting Voucher Assembly 168 *TY-62 Account Card 171, 173 *TY-63 Account Card 171, 173 *TY-64 Statement of Tax Due (Special, Excise, Misc Taxes) - 173 Account Card

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*TY-65 Installment Billing Assembly for Form 2290 173

*TYD-69 Taxpayer Delinquent Account Card Assembly 168

*VS-3 Government of Netherlands Antilles 56

W-2 Wage and Tax Statement 85 W-2AS American Samoa Wage and Tax Statement 85(2) W-2C Statement of Corrected Income and Tax Amounts 85 W-2G Certain Gambling Winnings 85C W-2GU Guam Wage and Tax Statement 85(2) *W-2P Statement for Recipients of Annuities, Pensions, or Retired 85, 87, 88

W-2VI

Pay U.S. Virgin Islands Wage and Tax Statement 85(2)

W-3 Transmittal of Income and Tax Statements 85 W-3C Transmittal of Corrected Income and Tax Statements 85 *W-3M, W-3P Statements and Reconciliation of Income Tax Withheld 85 W-3PR Transmittal of Income and Tax Statements - Puerto Rico 85

W-3SS

Version American Samoa, Guam, Northern Mariana Islands, and 85 U.S. Virgin Islands Transmittal of Corrected Income and Tax Statements

W-4 Employee's Withholding Allowance Certificate 85(5) W-4P Withholding Certificate for Pension or Annuity Payments 85(5) W-4S Request for Income Tax Withholding from Sick Pay 85(5) W-4V Voluntary Withholding Request 85(5)

W-5 Earned Income Credit Advance Payment Certificate 56

W-7 Application for IRS Individual Taxpayer Identification 56 Number

W-10 Dependent Care Provider's Identification and Certification 56

W-12 IRS Paid Preparer Tax Identification Number Application 437

*1, 1-A Receipt for Payment of Taxes 136 *1 (CA Debris) Return of Tax on Certain Hydraulic Mining in California 67 *2 (Firearms) Notice of Firearms Manufactured or Imported 67 *2 (Sugar) Certificate of Producer of Sugar, Beets, or Sugarcane 67 *7 Federal Tax on Transfers of Interest in Silver Bullion 163 *11 Special Tax Return 71 *11-B Special Tax Return Gaming Devices 71 11-C Occupational Tax and Registration Return for Wagering 76 *17, 17-A Statement of Tax Due, Notice of Error in Computation 168 *19 Statement of Income Tax Due 168 *21, 21-A, 21-T Notice of Delinquent Account 168 23-C Assessment Certificate 164 *23-E Assessment List (Numerical Identification Card) 130, 164 53 Report of Currently Not Collectible Taxes 186 56, 56-F Notice Concerning Fiduciary Relationship 56 *97 Certification of Transfer or Destruction of Receipts for 139 Payment of Taxes

139

211 Application for Award for Original Information 372

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

211-A State or Local Law Enforcement Application for 372

Reimbursement for Original Information *216 Quarterly Return of Manufacturer of Adulterated Butter, 67 Process or Renovated Butter *216-A Supplemental Sheet to Form 216 433 (All), *G Collection Information Statements and Installment 69 and M are Agreements obsolete *514-A Stamp Transfer Voucher

Collection Information Statements and Installment Agreements

69

*514-A Stamp Transfer Voucher 168

514-B Tax Transfer Schedule 162 637 Application for Registration (For Certain Excise Tax 84 Activities)

Stamp Transfer Voucher

84

637-A Registration for Tax-Free Transactions Under Chapters 31, 84

32 and 38 of the IRC *649 Corporation Income Tax Record 91 656 Offer in Compromise 187 685-C SSN Invalid (IMF) 427 657 Offer in Compromise/Revenue Officer Report 187 *678 Special Tax Return: Application for Registry and Special Tax 71

Stamp - Opium etc. *679 Opium Order Blank Requisition 142 *691 Entry for Exportation 131 706 (All) U.S. Estate Tax Return 61 709 U.S. Gift (and Generation-Skipping Transfer) Tax Return 62, 351, 358 *709-A U.S. Short Form Gift Tax Return 62, 351, 358 *710 Gift Tax Donee’s or Trustee’s Information Return of Gifts 62 712 Life Insurance Statement 61, 62 720 (All), *M is Federal Excise Tax Return (Carrier/Terminal Reports) 67, 102 obsolete *725 Excise Tax Return on Diesel Fuel 67 *726 Tax on Gasoline, Lubricating Oils and Matches 67 *727 Tax Return for Telegraph, Telephone, Radio and Cable 67 Facilities, Transportation of Oil by Pipe Line, Transportation

of Persons, and Safe Deposit Boxes *728 Excise Tax Return 67 *728-A Retail Dealer’s Excise Return 67 *729 Tax Return on Admission, Dues and Carets 67 *729-A Information Return Broker’s Sales of Admission Tickets 67 730 Tax on Wagering 76 *749 Quarterly Return of Manufacturer or Importer of Playing 67 Card

67

*752 Application for Registry 71 *755 Application for Exemption from Collection of Federal Tax 71 *769 Journal of Miscellaneous Transactions 161 783 Remittance Register 118, 130 784 Recapitulation of Remittance 173 809 Receipt for Payment of Taxes 168 813 Document Register 118, 133, 170 813-A Recapitulation of Document Register 118 *825 Record of Receipt of Inventories 14 843 Claim for Refund and Request for Abatement 180 851 Affiliations Schedule 58 866 Agreement as to Final Determination of Tax Liability 56, 58, 62 872 (All) Consent to Extend Time to Assess Tax 64 *882 Statement of Gift Tax Due 62

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

885-E Schedule for FICA Tax Adjustment of Wages not Previously 327

Reported 895 Notice of Statute Expiration 355 900 Tax Collection Waiver 95 926 Return by a U.S. Transferor of Property to a Foreign 168

Corporation *927 Proof of Worthlessness of Mineral Rights or Geothermal 56, 58, 68

Deposits *932 Tax Return by Processors of Coconut, Sesame, Palm Oil, 67 etc. *938 Life Insurance Statement 62 940 (All), *EZ is Employer’s Annual Federal Unemployment Tax Return 65 obsolete 941 (All), *C, E Supporting Statement to Correct Information, Other 65 and NMI are obsolete *942 Employer’s Quarterly Tax Return for Household Employees 65 943 (All), *V is Employer’s Quarterly Tax Return for Household Employees, 65 obsolete Agricultural Record 944 Employer’s Annual Federal Tax Return 65

Employer’s Quarterly Tax Return for Household Employees, Agricultural Record Employer’s Annual Federal Tax Return

65

944 Employer’s Annual Federal Tax Return 65

944-V Payment Voucher for 944 Employer’s Annual Federal Tax 163

Return 945 Annual Return of Withheld Federal Income Tax 65 945-A Annual Record of Federal Tax Liability 65 *949 U.S. Annual Report of Profit on Military Contracts for Naval 58

Vessels *949-A U.S. Annual Report of Profit on Military Contracts for Aircraft 58 952 Consent to Fix Period of Limitation on Assessment of 58

Income Taxes *957 U.S. Information Return by an Officer Director, or U.S. 58, 85

Shareholder with Respect to Foreign Holding Companies *958 U.S. Annual Information Return by an Office or Director of a 58, 85 Foreign Personal Holding Company *959 U.S. Information Return with Respect to the Creation or 58 Organization, or Reorganization of a Foreign Corporation

*964 Election of Shareholder Under Section 333 Liquidation 58 966 Corporate Dissolution or Liquidation 58 970 Application to Use LIFO Inventory Method 56, 58 972 Consent of Shareholder to Include Specific Amount in Gross 56, 58

Income 973 Corporation Claim for Deduction for Consent Dividends 58 976 Claim for Deficiency Dividends Deduction Credit, or Refund, 56, 58

58

etc. 982 Reduction of Tax Attributes Due to Discharge of 56

Indebtedness (And Section 1082 Basis Adjustment) *982-A Consent of Corporation to Adjustment of Basis of its 58 Property under Section 1082(a)(2) of IR Code 990 (All), *A, Return of Organization Exempt From Income Tax 66 AR, C and P

are obsolete 1000 Ownership Certificate 85 *1001 Ownership, Exemption, or Reduced Rate Certificate 85 990 Application for Recognition of Exemption Under Section 71

501(c)(3) of the Internal Revenue Code 1028 Application for Recognition of Exemption 71

Return of Organization Exempt From Income Tax 66

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

1040 (All), *B, D, E, I and NB

U.S. Individual Income Tax Return 56

are obsolete 1040-ES Estimated Tax For Individuals 57 1040-V Payment Voucher 163 1041 (All), *S is U.S. Income Tax Return for Estates & Trusts 56 obsolete

U.S. Income Tax Return for Estates & Trusts 56

1041-A U.S. Information Return Trust Accumulation of Charitable 58, 66, 85

Amounts *1041-B Charitable Remainder Trust 58, 85 1041-ES Estimated Tax for Estates and Trusts 57 *1041-PF Return of Nonexempt Charitable or Split-Interest Trust 58

Treated as a Private Foundation 1042 Annual Withholding Tax Return for U.S. Source Income of 65 Foreign Persons 1042-S Foreign Person's U.S. Source Income Subject to 85

Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S 56, 98 1045 Application for Tentative Refund 56 1065 (All) U.S. Return of Partnership Income 56 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) 222

Income Tax Return *1078 Certificate of Alien Claiming Residence in the United States 56 *1087 Nominee's Information Return 58, 85 *1087-DIV, INT, Statement for Recipients 85, 87, 88 and OID *1090 Statement of Income and Profit and Loss Accounts 19 1096 Annual Summary and Transmittal of U.S. Information 98

Returns 1098 (All) Mortgage Interest Statement 85, 87, 88 *1099 U. S. Information Return for Calendar Year 85 1099-A, B, C, Various 85, 87, 88 CAP, DIV, G, H, LTC, MISC, MSA, OID, PATR, Q, R, S and SA 1099-INT Interest Income 85, 87, 88, 129 *1099-BCD, F, Various 85, 87, 88 L, M, MED, MPC and UC 1116 Foreign Tax Credit 56, 58 1117 Income Tax Surety Bond 56, 58 1118 Foreign Tax Credit - Corporations 58 1120 (All), *DF, U.S. Corporation Income Tax Return 58 E, ES and M are obsolete 1122 Authorization & Consent of Subsidiary Corporation to be 58

included in a Consolidated Income Tax Return *1123 Notice of Final Payment Due 168 1127 Application for Extension of Time for Payment of Tax 68 *1127-B Income, Estate and Gift Tax Bond 52, 56, 58, 68 1128 Application to Adapt, Change, or Retain a Tax Year 84 *1136 Certificate of Overpayment Allowance Applied as Credit to 56, 163 Estimated Tax

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

1138 Extension of Time for Payment of Taxes by a Corporation 171

Expecting a Net Operating Loss Carryback 1139 Corporation Application for Tentative Refund 58 *1147 Request for Issuance of Replacement Check Due to Error in 153

Name or Designation of Payee *1166 Voucher and Schedule of Payments 163, 266 *1180 Request for Stop Payment 152 *1184 Unavailable Check Cancellation (Request for Stop Payment) 153 *1185 Schedule of Undeliverable Checks for Credit to Government 150 Accounts

150

*1247 Examination Record 152 1296 Assessment Against Transferee or Fiduciary 56 1310 Statement of Person Claiming Refund Due a Deceased 93 Taxpayer

*1315 Power of Attorney in Matters Relating to Official Narcotic Order

56, 58

1331 (All), *A is Notice of Adjustment 163, 168 obsolete 1332 Block and Selection Record 118 *1337 Ledger Card 171, 173 1363 Export Exemption Certificate (Tax on Amount Paid for 71 Transportation of Property by Air)

71

*1585 Audit Assessment Worksheet 144, 180, 182 *1664 (All) Refund Check 151 *1743 Gift Tax Information Card 63 *1746 Notice of Mathematical Error 56 *1755 Corporation Sample Selection Sheet 24, 109 *1756 Corporation Sample Selection Sheet 21, 109 *1757 Corporation Sample Selection Sheet 22, 109 1775 (All) Safety Inspection Checklist 32 *1789 (All) Sample Selection Sheets 109 1914 Computation of Allowable MACRS/ACRS/Depreciation 56, 58 Deduction

56, 58

*1938 Request for New or Revised Form 41 *1943 Daily Collections Transmittal Register 130, 173 *1944 Transmittal Register 91 1957 Schedule of Designated Certifying Officers or Employees 58 1958 Schedule of Revoked Authorizations of Officers or 58 Employees

58

*1962 Advance Payment Record 169 1963 Collection Register (Deposit Funds, Refund Repayments, General Funds Receipts)

146, 173

*1964 Certificate of Exempt Official (Narcotics) 142 *1965 Analysis of U.S. Internal Revenue Receipts 142 *1968 Report of Net Tax Refunds 166 *1971 Register of Internal Revenue Stamps Transferred 139 *1973 Schedule-Uncollectible Checks 161 *1974 Accounting Summary Journal 161 *1977 General Ledger 165 *1978 Sample Selection sheet 16 109 *1979 Sample Selection Sheet 17 109 *1982 Daily Recapitulation and Journal of Stamp Sales 130, 161 1983 Deposit Fund Record - Property Sales and Deposits 159 2007 Schedule of Small Credits Cleared 161, 163 *2015 Voucher for Opium Order Forms Issued Without Cost 142

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*2021 Notice of Excess Payment and Excess Collection Refund 163

Voucher *2025 General Ledger Trial Balance 160 *2031 Waiver Certificate for Use By Ministers, Certain Members of 77

Religious Orders, and Christian Science 2032 Contract Coverage Under Title II of the Social Security Act 65 *2034 Beer Tax Return 144 *2050 Wine Tax Return 144 *2052 Prepayment Return-Wine Tax 144 *2061-A IRM Package Checklist 41 2063 U.S. Departing Alien Income Tax Statement 56 2106 (All) Employee Business Expenses 56 *2119 Sale of Your Home 56 *2119-A Sale or exchange of Personal Residence 56 2120 Multiple Support Declaration 56 *2137 Monthly Tax Return - Manufacturer of Cigarette Papers and 144

Tubes 2158 Credit Transfer Voucher 162 *2160 Census Block - Control Record 91 2162 Summary of Assessment Certificates Issued 164 *2180 Quarterly Report of Tax Returns Received 8 *2180-D Quarterly Report of Returns Numbered 8 *2184 Report of Occupations Subject to Special Taxes 75 *2185 Quarterly Report of Tentative Carryback Applications and 172

Offers In Compromise 2188 Voucher and Schedule of Overpayment and 163 Oveasessments 2210 Underpayment of Estimated Tax by Individuals, Estates and 56

Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen 56 2220 Underpayment of Estimated Tax by Corporations 58 *2220-W Underpayment of Estimated Tax by Fiscal Year 58 Corporations With Tax Years Ending on September 30,

2003 2221 Schedule of Collections 163 2236 Deposit Fund Record - Miscellaneous Deposit Funds 159 *2244 Monthly Progress of Non ADP Processing Operations in 10 Service Centers

10

2275 Records Request, Charge and Recharge 42 2276 Collateral Deposit Record 163 *2278 Assessment Journal-Current Returns 161 *2280 Credit Advice 168 *2281 Debit Advice 169 2287 Notice of check not accepted by bank 168 2290 Heavy Highway Vehicle Use Tax Return 82 *2290-V Payment Voucher - TEST 163 2297 Waiver of Statutory Notification of Claim Disallowance 180 *2298 Sectional Control Record 168 *2345 Batch Transmittal 13, 91 2350 Application for Extension of Time to File U.S. Income Tax 68

Return *2353 Statement of Accountability (Accounts Current) 166 *2354 Statement of Classified Collections 166 2363 Master File Entity Change 117, 258 2363-A Request for IDRS Input for BMF/EO Entity Change 166 *2363-B EPMF Plan Data Change 96

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

2424 Account Adjustment Voucher 162, 258 2433 Notice of Seizure 165 2436 Seized Property Sale Report 165 2438 Undistributed Capital Gains Tax Return 58 2439 Notice to Shareholder of Undistributed Long-Term Capital 56, 85

Gains *2440 Statement to Support Exclusion of Sick Pay 56 2441 Child and Dependent Care Expenses 56 *2445 Annual Work Plan 8 2475 Request for Transcript of Taxpayer Account 368 *2476 Report on Wage Schedule Discrepancy 78 *2496 Statement of Employment Tax Liability 78 *2501 Statement of Excise Tax Liability by Periods 67 2503 Survey After Assignment - Excise or Employment Tax 67 *2513 United States Official Order Form - Opium, Coca Leaves, 142

Opiates, Etc. 2515 Record of Offer in Compromise 187 *2516 Request for Social Security Earnings Information 65 *2521 Prepayment Return - Distilled Spirits Tax 144 *2522 Distilled Spirits Tax Return - Deferred Payment - Bonded 144 Premises

144

*2523 Rectifiers Return - Prepayment of Taxes 144 *2527 Rectifiers Return - Deferred Taxes 144 *2528-B Audit Disposal Transmittal Control 91 *2542 Valuation of Interest in an Unincorporated Business 56 *2547 Block Slip 168 2553 Election by a Small Business Corporation 83 2555 (All) Foreign Earned Income 56 *2557 Sample Selection Sheet 109 *2558 Sample Selection Sheet 109 *2559 Sample Selection Sheet 109 2650 TDA-TDI Transfer 168, 258 *2660 Inventory of Informant Claims for Reward 42 *2662 Journal of Dishonored Checks and Penalties 161 *2663 Journal of Refunds, Credits and Abatements and 161

Unidentified Application *2664 Journal of Taxes Collectible 161 *2670 Credit or Refund - Exemption Certificate Nonprofit Education 67, 71

Organization 2674 Report of Trust Fund Tax Violations 69 2677 Request for Account History and Tax Audit 49 2678 Employer/Payer Appointment of Agent 81 2679 Teller's Daily Balance and Reconciliation 131 *2686 Refiling Notice 59 *2687 Gasoline Floor Stocks Tax Return 67 *2688 Application for Extension of Time to File U.S. Individual Income Tax

*2710 Appellate Division Action and Transmittal Memorandum 91 *2748 Statistical Processing Progress Report 114 2749 Request for Trust Fund Recovery Penalty Assessments 51 *2752 Edit Sheet Ind. Income Tax Returns, Form 1040 & Short 106 Form 1040-A 1973

*2753 Edit Sheets - Individual Income Tax Return, 1040-A - 1968 106 *2758 Application for Extension of Time to File U.S. Fiduciary, Partnership Returns

68, 168

106

68, 168

2769 Computation of Deposit Penalty 49

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*2774-A Forms 1120 FSC and IC-DISC Edit Sheet - 1984 Statistics

of Income Special Study *2779 Penalty Case File 49 *2814 (All) Quarterly Return of Wholesale Dealer in Adulterated Butter 67 2848 Power of Attorney and Declaration of Representative 54 *2848-D Tax Information Authorization and Declaration of 54 Representative

54

*2851 Edit Sheet - Partnership Returns Form 1065 - 1979 SOI 106 2859 Request for Quick or Prompt Assessment 56, 58, 61, 65, 67, 69, 168 *2859-C (B) Collection Request for BMF Quick or Prompt Assessment 56, 58, 61, 65, 67, 69, 168 *2859-C (I) Collection Request for Quick or Prompt Assessment 56, 58, 61, 65, 67, 69, 168 2859-T Prompt or Quick Assessment Transmittal Request 56, 58, 61, 65, 67, 69, 168 2866 Certificate of Official Record 93, 168 *2889 Correction of Wage Schedule 65 *2902 Assessment Record and Register of Returns 204, 209 *2903 Error Register 102 *2932 Bond for Importers of Motor Vehicles Taxable Under Section 67

4061(a) of the Internal Revenue Code *2933 Consent of Surety to Change Terms of Bond Issued Under 67 Laws & Regs. Rel. to Import. of Mot. Vehicles *2950 Statement of Pension and Profit-Sharing Plans to which 58

Contribution are made *2952 Information Return with Respect to Controlled Foreign 58

Corporations *2976 Request for Release from Customs Custody of Motor 67 Vehicles *2990 Miscellaneous Investigation 42 3011-A Transmittal Memorandum 152 *3034 80 Column Tab Card for SOI 1968 Forms 1040/1040-A Tax 108

Returns *3048 80 Col. Punch for SOI 1120, 1120S 1970 Corporation 108 *3057 SOI 1965 - Form 706, Estate Tax Return Filed in 1966 108 *3071 Tax Return - Manufacturer of Tobacco Products 144 3079 Work Sheet 10 *3082 Machine Log 16 *3082-A Leased Machine Log 16 *3102 SOI - Form 1041, Fiduciary Income Tax Returns 108 3115 Application for Change in Accounting Method 84 *3145 Depreciation Methods Study 108 3177 Notice of Action for Entry on Master File 95, 117 *3181 Unresolved Unpostable Accounts 102 3187 Survey After Assignment 61, 62 3189 Deficiency Dividend Deduction Case Transmittal 56, 58 *3202 Employee Census 122 3210 Document Transmittal 91 3210-A Document Transmittal for Trust Fund Recovery Penalty 91

Case Files 3220* Mass Storage Media 19, 91 *3221 Magnetic Tape Transmittal 91 3228 Adjustments to Taxable Estate 61 3229 Computation of Credit for Tax on Prior Transfers 162 3242 Request for Information from Employer (To locate person) 253

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

3244 Payment Posting Voucher 168 3244-A Payment Posting Voucher-Examination 168 3245 Posting Voucher - Refund Cancellation or Repayment 153, 168 3246 Collection Journal-Service Center 161 *3249 Notice of Non-receipt of Tax Return 69 *3258 Summary Transfer Voucher 166 *3267 General Ledger Trial Balance 166 *3273 Register of Settlement and Recap of Settlement Registers 173, 204, 209 *3292 Reciprocal Accounting Control Record 166 *3315 Revenue Receipts Transaction Data 99 *3317 Daily Equipment Schedule 14 *3318 Weekly Equipment Schedule 14 *3330 Block Proof Card 101 *3330 Universal Block Header Card 97 *3331 Master Control Card 97 *3332 Machine Control Document 14 *3333 TDI Status Report 168 *3335 Reconciliation Proof 42 *3338 Sample Selection Sheet 25, 109 *3339 Sample Selection Sheet 6, 109 *3340 Sample Selection Sheet 5, 109 *3354 (All) Assessment Adjustment Document 38, 56, 65-67, 71, 76, 82, 122 3363 Acceptance of Proposed Disallowance of Claim for Refund 152

or Credit *3382 Weekly Report of Service Center Production 8 *3390 Continuation Sheet Various, depending on

related series.

*3391 Machine-Generated Reports (Machine Stationery) 206

3413 Transcription List 162 *3442 Multipurpose Notice Stationery 93 *3443 Notice of Estimated Tax Payment Due 168 *3446 No Math Error-Balance Due 168 *3447 Error Correction Card 98 *3448 Document Reject Card 100 *3453 Voucher and Schedule of Over-assessment and Over- 163 payments

*3391 Machine-Generated Reports (Machine Stationery)

163

*3454 Depositary Receipts Routing Sheet 9 *3455 Depositary Receipts Batch Tray Card 9 *3456 Special Action Depositary Receipt Transmittal 9, 162 *3459 Dishonored Check Journal-Service Center 161 3460 Transmittal Memo Accounting Control Documents 176 3465 Adjustment Request 162 3468 Investment Credit 56, 58 *3471-A D/O 98 Edit Sheet 56 *3473 Rejected Document Transmittal 198 *3474 Documents Withdrawn by Service Centers 91 *3478 Memorandum Advice Debit/Credit 168 *3485 Request for Credit Transfer Master File Account 162 3491 Consumer Cooperative Exemption Application 71 *3494 Sample Selection Sheet 109 *3495 Sample Selection Sheet 109 *3496 Sample Selection Sheet 16, 109 *3497 Sample Selection Sheet 14, 109 *3498 Sample Selection Sheet 109

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

3520 Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

85

3520-A Annual Return of Foreign Trust With a U.S. Owner 85 3531 Request for Missing Information or Papers to Complete 93

Return 3538 Serial Number Control Register 91 3539 Block Number Control 91 *3541 Unpostable Transactions 10 *3548 ADP System Change Request 11 *3550 Magnetic Media Trouble Report 19 3552 Prompt Assessment Billing Assembly 56, 58, 61, 6567 *3553 Service Center Staffing Plan 1 *3554 Document Control Slip 91, 113 *3555 Accelerated Collection Control 91 3559 Alimony or Separate Maintenance Statement 56 *3564 Appellate Division Case Data Source Document 91 *3589 Sample Receipts Control, Forms 2180 and 2180D 108 *3593 Transcripts Edit Sheet TCMP Edit Form 106 *3624 Machine Stationary 329 3645 Computation of Penalty for Failure to File Information 56, 168

Returns or Furnish Statements *3646 Income From Controlled Foreign Corporation 58 *3650 Blanket Certificate of American Ownership-Interest 67

Equalization Tax *3651 Blanket Certificate of American Ownership by Nominee- 67 Interest Equalization Tax *3658 Sample Selection Sheet 2, 109 *3661 Charting 2 4 *3662 Multiple Purpose 45 *3663 Input-Output Record Specifications 45 *3664 Record Element Specifications 45 *3665 (All) Record Layout 45 *3666 Charting 2 4 *3672 Application for Approval of Master or Prototype Defined 122

Contribution Plan for Self-Employed Individuals *3673 Application for Approval of Self-Employed Pension or Profit- 56, 58 Sharing Plan as Part of a Master or Prototype Form or Any

Bond Purchase Plan *3694 Schedule of Returns and Documents Received & Shipped 91 by District Offices to Regional Service Centers 3696 Correspondence Action Sheet 93 3696-A IDRS Correspondence Action Sheet 93 *3703 Form 940 Credit Reduction Card 167 *3728 Payee TIN Perfections Update Reject Records 125 *3731 Excess Credit Voucher 162 *3734 General Purpose Tabulating Card 97 *3752 Certificate of Sales by Underwriter to Foreign Persons 67 Interest

67

3753 Manual Refund Posting Voucher 163, 164, 168 *3758 General Purpose Tabulating Card 97 *3760 Patch Cards and Program Decks 45 *3762 (All) Service Center Sample Quality Control Sheet 107 3774 Request for Research 93 3774-M Non-Filer Request for Research 93 *3777 Control Record for Returns and Documents Q & A Program 91

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*3779 Notice of Acquisition of Original or New Canadian Stock or 56

Debt Obligation *3780 Interest Equalization Quarterly Tax Return 67 *3780-A Interest Equalization Transaction Tax Return 67 *3799 Sample Receipts Control (Partnership and 990-C) Sample 109

Selection Sheets 3800 General Business Credit 109 *3800 Sample Receipts Control Sample Selection Sheets 109 *3801 Sample Receipts Control Sheets 109 *3802 Sample Selection Sheets 109 *3808 Service Center Daily Telephone Report 10 3809 Miscellaneous Adjustment Voucher 162 *3810-3835 Quality Assurance Sample Selection Sheet 109 *3837 Program/Configuration Card 13, 17, 18 *3842 Notice of Discrepancy in Returns Filed 65, 89 3844 Unscheduled Maintenance Report 14 *3845 Interest Equalization Tax-Brokers Quarterly Information 67 Report

*3849 Notice of non-Receipt of Federal Income Tax Return 69 *3852-3854 Receipt of Registered Mail (POD) 38 3857 Questionable Identity Inquiry 78, 93 *3857-D Scrambled SSN Clarification to SSA 78, 93 3864, A-E Computer Operator Handbooks 45 3870 Request for Adjustment 182 *3877 Taxpayer Assistor Panel Interview Rating 38 *3880 Form 1040 Data Card 99 *3881 Form 1040-ES Data Card 99 *3882 Form 1040-A Data Card 99 *3883 Function and Program Master Card 17 *3892 Corporation Edit Sheet 106 3893 Re-Entry Document Control 91 *3895 Unit Production Card 18 *3896 Mailing Label for Tax Packages 94 3903 Moving Expense Adjustment 56 *3908 Taxpayer Delinquency Investigation 69 *3909 Corporation Sample Selection Sheet 23 109 *3910 Sample Selection Sheet 7 109 3911 Taxpayer Statement Regarding Refund 152 *3911-A Taxpayer Refund Information 152 *3912 Request for Information 96 *3912-PR Request for Information (Spanish) 96 3913 Acknowledgment of Returned Refund Check 153 *3916 Overpayment of Federal Insurance Contributions Act 65 3921 Exercise of a Qualified or Restricted Stock Option 85 3922 Transfer of Stock Acquired by Certain Options 85, 87, 88 *3925 Quality Control Sampling Log 20 3926 Quality Assurance Review Record 20 3926-A Quality Standard Input Record 20 3927 Quality Review Defect List 20 *3930 Quality Assurance Sample Selection Sheet 109 *3933 Index Register 211 *3935 Exempt Organization Master File Revision Voucher 117 *3936 Exempt Organization Master File Addition Voucher 117 *3941 Notice of No Record of Individual Tax Returns 69 *3943 Request to Accept Credit Transfer on Form 2158 162 *3944 Request for Transfer of Payment 162

67

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*3945 Request for Transfer of ES Credits on Form 2158 162 3949 Criminal Investigation Information Item 47 3949-E Criminal Investigation Correction/Deletion Item 47 *3953 U.S. Commercial Bank Weekly Information Return 67, 85 *3954 U.S. Commercial Bank Monthly Information Return 67, 85 *3958 EO Returns Voucher 58, 117 *3960 Weekly Report of Returns Received in CHSC From 8

Taxpayers *3961 District Office Report of With Remittance and Without 174 Remittance IMF Receipts *3964 Weekly Information Return With Respect to Foreign Commercial Banking Subsidiaries

67, 85

*3966 Identification of U.S. Citizen Residing Abroad 85 *3967 Notice of Delinquent Tax Amount 69, 168 *3969 Notice of Acquisition of Original or New Japanese Debt 58, 67

Obligation *3973 Receipt of Part 1 of F3969, Notice of Acquisition of Original 58, 67 or New Japanese Debt Obligation *3975 Tax Practitioner Annual Mailing List Application/Update 94 *3983 Sample Selection Sheet 13 109 *3984 Sample Selection Sheet 14 109 *3985 Sample Selection Sheet 15 109 3996 Tax Revenue Receipts Recap 166, 174 3997 Reconciliation of General Ledger Accounts 166 *3998 Summary of Unpostable and Unidentified Revenue Receipts 174 3999 Statute Expiration Report 188 3999-T Statute Expiration Report (for TEFRA Key Cases) 188 4016 Consent Fixing Period of Limitation Upon Assessment of 67

Employment or Miscellaneous Excise Taxes Against a Transferee

4019 Error Register Control 300

*4028 Service Center Control File Adjustment Record (SCCF 199

4019

Format Code 216) 4028-A Service Center Control File Re-Number Adjustment Record 199 (Format Code 310) 4029 Application for Exemption From Social Security and 77

Medicare Taxes and Waiver of Benefits *4030-4034 Sample Selection Sheets 109 *4035-4038 Data Cards 99 *4045-4047, Sample Selection Sheets 109 4049, 4050, 4054, 40564059 *4066 Waid-Audit Schedule of Payments (blank face of form) 56, 69, 85

Instructions *4067 U.S. Annual Information Return Forms 3921 and 3922 Filed 85 *4073 H200 Program Patch Record Transcript Sheet 99 *4084 Math Error Notice, Balance Due of $1 or More 168 *4085 IMF Math Error Notice, Overpayment of $1 or More 168 *4086 IMF Math Error Notice, Balance Under $1 168 *4095 Tax Exempt Organization Reject Slip 117 *4096 Tax Exempt Organization Document 91 *4097 Form 990 Transcript 99 *4098 Form 990-C Transcript 99 *4102, 4103 Pension Trust Master File Revision Voucher 117 *4111-4115 Quality Assurance Sample Selection Sheets 109

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*4131 Transmittal of Communication From Payee of Check 152 4135 Criminal Investigation Control Notice 47 4136 Credit for Federal Tax Paid on Fuels 56, 58 4137 Social Security and Medicare Tax on Unreported Tip Income 55, 56 4141 Record and Report of Vouchers Sampled 168 *4148 TDA Reconciliation Research Request 91 4149 Information to Correct Invalid Social Security Number 78 4159 Payment Tracer Request 185 *4173 Special Case Referral 182 *4177, 4177-F Notice of Possible Underpayment of Estimated Tax 56, 168

(Farmers and Fisherman) *4179, 4179-A Service Center Notice 102, 123 *4188-A Computer Printed Notice Form 168, 182 *4218 Transmittal Memorandum Log 91 4221 Remittance Control Number Record 132 *4224 Exemption from Withholding of Tax on Income Effectively 56, 58

Connected With the Conduct of a Trade or Business in the United States

4227 INTRA-SC Reject or Routing Slip 91

*4230 Standard Master Worksheet 12 *4231 Semi-Annual Scheduling Worksheet 12 *4232 Cycle and Percentage Master Worksheet 12 *4239 Verification Results and Control Data 107 *4240 Report of Taxpayer Error Data 8 *4249 Data (H3) Card 18 *4250 Service Center Report of Large BMF TDAs 8 4251 Return Charge-Out 56, 58, 67, 71, 168, 258 4255 Recapture of Investment Credit 58 *4256 Dual Debit/Credit Transfer 258 4287 Record of Discovered Remittances 137 *4287-A Discovered Remittance Transmittal 137 4287-B Courier Log for Discovered Remittances 137 *4291 Transcription Record 12 *4293 Employee Master File Change Notice 18 *4294 Correspondence Transmittal 91, 93 *4295 Weekly Service Center Correspondence Report 8 *4298 Audit Requisition and Information Report (used to post a 91

4227

420 Transcription to Master File) *4300 Receipts Card 13, 18 *4301-4302 Percentage Adjustment Card 13, 18 4303-2PT and Transcript of Account 183 3PT, *1PT is obsolete *4305 IMF, BMF-RMF-Non-MF Daily Receiving Log 91 *4306 BMF Daily Receiving Log 91 *4307 RMF-Non-MF Daily Receiving Log 91 *4322 Validation Certificate of Prior American Ownership and 115

Interest Equalization Tax *4322-A Application for Validation Certificate of Prior American 115

Ownership and Interest Equalization Tax Compliance *4334 Undelivered Refund Check Control 151 *4336 Adjustment Control Cover Sheet 176 *4337 Reject Register 102 4338 Information or Certified Transcript Request 183 *4338-A IMF Information or Certified Transcript Request 183

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

4339 Request for Certified Transcript of Accounts 183 4340 Certificate of Assessments, Payments, and Other Specified 368

Matters *4347 Information Return by Persons Receiving Program 56, 58

Payments from the U.S. Department of Agriculture 4349 Computation of Estate Tax Due With Return and Annual 168 Installment *4350 Installment Billing Control Card 168 4351 Interest Computation-Estate Tax Deficiency on Installment 168

Basis *4356 (All) Notice of Available Frozen Credit Unpaid Tax, Offset Notice 168 *4357 Service Center Weekly Recruitment Progress 8 4361 Application for Exemption From Self-Employment Tax for 77 Use by Ministers, Members of Religious Orders and Christian Science Practitioners *4363 Notice of Acquisition of Stock Pursuant to Conversion of a 56

Japanese Debt Obligation *4364 Delinquency Computations 56, 58, 61, 85 *4379 Repayment of Erroneous Refunds (With and Without 174

Interest) *4406A, B Gains and Losses from Sales or Exchange of Property 56, 58 *4409 Weekly Verification Summary Sheet 107 *4410 Interest Equalization Tax-Quarterly Report of Withholding by 67 Participant Firm

67

*4411 ADPE Information Worksheet 14 *4415 Election to Exempt From Self-Employment Coverage Fees 77 Received by Certain Public Officers and Employees of a State or a Political Subdivision *4417 Federal Tax Deposit/Request for Federal Tax Deposit Tax 93

Forms *4417-A Request for Federal Tax Deposit Coupon Books 93 4419 Application for Filing Information Returns Electronically 19 4421 Declarations-Executor's Commissions and Attorney's Fees 706 4422 Application for Certificate and Discharging Property Subject 706 to Estate Tax Lien

*4428 BMF General Purpose Notice Stationery 168 *4429 Post-Reference Record Sheet (User's Survey) 8 *4430 Post-Processing Usage Record (User's Survey) 8 *4436 Refund Inquiry Checklist and Correspondence Refund 152 4437 EO Document Transmittal 117 4442 Inquiry Referral 191 4446 Payment Tracer Research Record 185 *4456 Request to SAA for Information of Prior Form 2031 778 *4458 Federal Tax Deposit Magnetic Tape Transmittal 91 4459 Printed Product Trouble Report 8 4461 Application for Approval of Master or Prototype Defined 122 Contribution Plans

4461-A Application for Approval of Master or Prototype and 122

Regional Prototype Defined Benefit Plan 4461-B Application for Approval of Master or Prototype or Volume 122

706

122

Submitter Plans *4462 Application for Adoption of a Previously Approved Master or 58

Prototype Form of Pension or Profit-Sharing Plan and Trust *4464 Daily Performance Adjustments Log 14 *4465 Daily Production Adjustments Log 14

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

4466 Corporation Application for Quick Refund of Overpayment of 163, 164

Estimated Tax *4469 Excess Hospital Insurance Benefits Tax 56 *4470 Magnetic Tape Processing Report 90 *4475 Firearms License Mailing List Information 94 *4482 IMF/BMF General Purpose Forms 168 *4486 Notice of Amended Return Filed - No Original 56 *4502 Examination Technical Time Report 22 *4503 Label Usage Sample Report 8 4506 Request for Copy of Tax Return 93, 428 4506-A Request for Public Inspection or Copy of Exempt 93(5) Organization IRS Form

93(5)

4506-T Request for Transcript of Tax Return 93 *4513 Taxpayer Error Data Tally Sheet 8 *4520 Quality Control Report Files-Returns Section 7 *4524 Returns Section Weekly Statistical Report 8 *4528 Group Trainee Performance Report 23 *4529 Level II Feedback Check Sheet 24 *4548 Distribution Ledger 133 *4558 Work Assignment Record 12 *4559 Service Center Management Trainee Program Work 23

Assignment Planning Sheet 4562 Depreciation and Amortization 56 *4562-A Depreciation of Property Placed in Service After December 56

31, 1986 4563 Exclusion of Income for Bona Fide Residents of American 57 Samoa 4564 Information Document Request 56, 58 *4572 Service Center Notice-Mid Tape 102 *4578 Application for Approval of Bond Purchase Plan 122 *4584 Identification Badge Request 33 *4593 Employer Identification Number Assignment 70 *4602 IMF Estimated Tax Discrepancy (Balance Due) 168 *4603 Correction to Estimated Tax and Arithmetic 168 *4604 IMF ES Discrepancy - Even (CP-25) 168 4605 Examination Changes - Partnerships, Fiduciaries, S 58 Corporations, and Interest Charge Domestic International Sales Corporations 4605-A Examination Changes - Partnerships, Fiduciaries, Small 58

Business Corporations and Domestic International Sales Corporations (Unagreed and Excepted Agreed)

*4606 Daily Activity Record 14(1)

4620 Transmittal Letter - Exempt Organizations 66 4626 Alternative Minimum Tax - Corporations 58 *4638 Federal Use Tax Return on Civil Aircraft 67, 351, 358 *4640 Remittance Transmittal (Alcohol, Tobacco and Firearms) 144 *4646-A Employee Plans-Plan Case Control Input Record 128 *4654 Analysis of Trust Funds Reported on NMF Forms 720 174 *4656-SP IMF Spanish Settlement Notice 168 *4663 Service Center Monthly Recruitment Progress Report 1 4669 Statement of Payments Received 56, 58 4670 Request for Relief From Payment of Income Tax 56, 58

*4606

Withholding *4683 U.S. Information Return on Foreign Bank, Securities, and 85 Other Financial Accounts 4684 Casualties and Thefts 56

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*4694 Notice of Refund Repayment (Check Not Accepted by Bank) 168 *4705 Explosives License Application (Dealer) 144 *4706 Explosives License Renewal 144 *4707 Application for Explosives Permit (to use) 144 *4708 Permit Explosives Renewal (to use) 144 4720 Return of Certain Excise Taxes on Charities and Other 66 Persons Under Chapters 21 and 42 of the IRC

66

*4728 Notice to Taxpayer of Incorrect Refund Check 252 *4732 Special Tax Receipt (Forms 11 and 11-B) 168 *4733 Special Tax Receipt File (Form 11C) 168 *4735 Exempt Organizations Returns Voucher 117 *4742 Questionnaire - Medical and Dental Expenses 49, 56 *4743 Questionnaire - Taxes 49, 56 *4744 Questionnaire - Contributions 49, 56 *4745 Questionnaire - Interest Expenses 49, 56 *4746 Questionnaire - Credit for Child and Dependent Care 49, 56

Expenses *4747 Questionnaire - Uniform, Clothing, Equipment or Tools 49, 56 *4748 Questionnaire - Casualty or Theft Loss 49, 56 *4749 Questionnaire - Employee Expenses or Miscellaneous 49, 56 Deduction

49, 56

*4752 Questionnaire - Head of Household 49, 56 4759 Address Information Request - Postal Tracer 311 4768 Application for Extension of Time to File a Return and/or 69, 95, 168

Pay U.S. Estate (and Generation-Skipping Transfer) Taxes *4779 Statement of Use Tax Due IRS on Highway Motor Vehicles 168 *4789 Currency Transaction Report 47 *4790 Report of International Transportation of Currency or 47

Monetary Instruments *4792 Refund/Transfer of Credit or Fact of Filing 168 4797 Sale of Business Property 56 *4804 Transmittal of Information Returns Reported 85, 88

Magnetically/Electronically 4808 Computation of Credit for Gift Tax 62 4810 Request for Prompt Assessment Under IR Code Section 58

6501(d) 4822 Statement of Annual Estimated Personal and Family 56 Expenses *4826 Standardized Level 1 - Instructor's Lesson/Module 25(1)

Evaluation 4830 IDRS Multi-purpose Posting Document 241 *4832 Class Life Asset Depreciation Range (CLADR) System 56, 58, 61, 65, 67 or 168 4835 Farm Rental Income and Expenses 56, 58 *4836 Blocking Control Sheet 173 *4839 Taxpayer Delinquent Account Notice 69, 168 4840 Notice of Delinquent Tax Account (NMF Fourth Notice) 69, 168 *4843 Possible Underpayment of Estimated Tax 168 4844 Request for Terminal Action 168 *4848 Annual Employer's Return for Employees Pension or Profit 122

Sharing Plans *4848-A Return for Keogh (H.R. 10) Plans of Sole Proprietors and of 122

Partnerships With Owner-Employees *4861 NMF Block Summary 95 4862 Statement of Income Tax Changes 56 *4864 Request for Delinquency Notice or TDI 257

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

4868 Application for Automatic Extension of Time to File U.S. 68, 168

Individual Income Tax Return *4869 Machine Stationery 229 *4873 Final Notice/Installment Payments 69, 168, 185 *4875 Presidential Election Campaign Fund Statement 121 *4876 Election to be Treated as a DISC 58(5) 4876-A Election to be Treated as an Interest Charge DISC 58 *4901 Request for Information About Tax Form 69 *4902 (Second) Request for Information on Tax Form 69 *4903 We Have Not Received a Reply to Our Tax Forms (Third 69

Notice) *4904 Your Tax Form is Overdue –Let Us Hear from You Now 69

(Fourth Notice) (IDRS) *4905 Taxpayer Delinquent Account Notice 69, 168, 185 *4905-PR Multipurpose IDRS Delinquent Account Notice 69 *4906-1PT C Blank Notice Stationery 69, 527 *4906-2PT C Blank Notice Stationery 69, 125, 168 *4907 Taxpayer Delinquent Account (TDA) 69, 168, 185 *4908 Declaration of a Candidate for Public Office Receiving 120

Political Contribution Qualifying for Credit or Deduction *4909 Declaration of Campaign Committee Receiving Political 120

Contributions Qualifying for Credit or Deduction *4915 RMF Balance Due (CP-411) 168 *4917 RMR Balance Due (CP-413) 168 *4918 RMF No Math Error - Balance Due (CP-414) 168 4952 Investment Interest Expense Deduction 56 *4955 Terminal Input for Payment Agreements 168 *4960 IMF Balance Due Audit/Unallowable Items (CP-19) 168 *4961 Unallowable Items, Overpayment Notice (CP-20) 168 4970 Tax on Accumulation of Distribution of Trusts 56 4972 Tax on Lump-Sum Distributions 56 4975 Form 940 Edit Sheet 65, 85, 87, 88 *4996 Electronic/Magnetic Media Filing Transmittal for Wage and 55

Withholding Tax Returns *5029, 5029-A BMF Return Preparers Inventory List Order Form 361 5063 Information Needed to Identify Account or Locate Return 56, 58 5074 Allocation of Individual 88(1) *5081 Automated Information System (AIS) User 255

Registration/Change Request *5114 H200/H2050 Program Patch Record Transcript Sheet 21 5126 Classification Quality Review Record 20 5129 Questionnaire - Filing Status, Exemptions, and Standard 49, 56

Deduction *5147 IDRS Transaction Record 269, 270 *5176 Taxpayer Service Activity Summary 8 *5176-A Trendex Correction Sheet 8 *5185 Presidential Election Campaign Designation 56 *5204 Record of Accounts 93, 180 5213 Election to Postpone Determination as to Whether the 58

Presumption Applies that an Activity is Engaged *5223 Presidential Election Campaign Fund (CP-60 5185-A) 56 5227 Split-Interest Trust Information Return 58, 66 *5245 Proposed Increase in Tax Discrepancy - State Credits (CP- 65

5248 Transfer Request 162 *5263 Problem with Spouse's Name and SSN 95

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

5278 Statement - Income Tax Changes 56, 58 5300 Application for Determination of Employee Benefit Plan 122 *5301 Application for Determination of Defined Contribution Plan 122 *5302 Employee Census 122 *5303 Application for Determination of Collectively Bargained Plan 122 *5304 Application for Determination of Individual Retirement 122 Account

122

5304-SIMPLE Savings Incentive Match Plan for Employees of Small 122

Employers (simple)-Not for Use with a Designated Financial Institution

5305 (All) Individual Trust/Retirement Accounts 122

5306 Application for Approval of Prototype or Employer 122

5305 (All)

Sponsored I.R.A. 5306-A Application for Approval of Prototype Simplified Employee 122 Plan 5307 Adopters of Master or Prototype or Volume Submitter Plans 122 5308 Request for Change in Plan/Trust Year 122 5309 Application for Determination of Employee Stock Ownership 122

Plan 5310 Application for Determination Upon Termination 122 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer 122 of Plan Assets or Liabilities; Notice of Qualified Separate

Lines of Business 5311 Taxpayer Service Activity Report 8 *5315 Spouse's Missing SSN 85 *5324 SCRS Manual Block Deletion Card 102 5329 Additional Taxes on Qualified Plans (Including IRAs) and 56

Other Tax-Favored Accounts 5330 Return on Excise Taxes Related to Employee Benefit Plans 122 *5332 Request for Verification of Name and TIN 125, 168 5337 Fiduciary Returns Order 168 5344 Examination Closing Record 56, 58, 61, 65 *5345-A Examination Multiple Claim Request Master File 168 5345-B Examination Request-Non ERCS Users 168 *5345-C Group Control File 168 5345-D Examination Request-ERCS (Examination Returns Control 168

System) Users 5348 AIMS/ERCS Update (Examination Update) 340 5351 Examination Non-Examined Closings 114 *5388 Request for Additional Information on Heavy Vehicle Use 82 Tax

82

*5391 Procedures/Systems Change Request 11 *5394 Request for Notification and Access-System of Records 46 *5398 Actuary Mailing List Information 128 5402 Appeals Transmittal and Case Memo 56, 58, 61, 65, 67, 168 5403 Appeals Closing Record 56, 58, 61, 65, 67, 168 5405 First-Time Homebuyer Credit and Repayment of the Credit 56 *5405 Recapture of Credit for Purchase or Construction of New 56

Principal Residence 5406 Batch Profile Adjustment Log 91 *5408 Information Request for Form 990 66 5421 Restricted Area Register 33 5422 Visitor Register 33 *5426 Management Improvement Request 44

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

5446 Public Inspection Record 86 *5449 Undelivered Refund Check (CP 31 and CP 231) 153 5452 Corporate Report of Nondividend Distributions 58 5462 Reconciliation of Payroll and Performance and Cost Report 15 *5463 Taxpayer Service Annual Statistical Summary Report 8 *5466 Record of Disclosure 46 *5466-A Multiple Records of Disclosure 46 5466-B Multiple Records of Disclosure 46 5471 Information Return of U.S. Persons With Respect to Certain 345 Foreign Owned Corporation

5471-SCH J Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation

345

344

5471-SCH M Transaction Between Controlled Foreign Corporation and 344

Shareholders or Other Related Persons 5471-SCH N Return of Officers, Directors, and 10% or More 344

Shareholders of a Foreign Personal Holding Company 5471-SCH O Organization or Reorganization of Foreign Corporation and 344 Acquisitions and Dispositions of Its Stock 5472 Information Return of a Foreign Owned Corporation 345 *5479 Exempt Organization Closing Record 58 5489 Schedule of Reimbursable Earnings 56 *5493 Taxpayer Service Quality Review Record 8 *5493-CSQM Customer Service Quality Review Record 8 *5493-F Taxpayer Service for Quality Review Checklist (For Pattern 8

or Form Letters) *5493-G Taxpayer Services Quality Review Checklist (For 8 Correspondence SOI 30 and Written Referrals SOI 6) *5493-H Taxpayer Services Quality Review Checklist (For Heavy 8

Use Vehicle Tax Return, Form 2290 and SOI 40) 5495 Request for Discharge from Personal Liability Under IRC 61, 62

Sec. 6905 5498 IRA Contribution Information 122 5498-ESA Coverdell ESA Contribution Information 122 5498-MSA Distributions from Medical Savings Accounts 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information

5500 (All), Annual Return/Report of Employee Benefit Plan 122 *C/R, G, K and

R are obsolete 5501 Summary Statement for Two or More Employees Pension 122

Benefit Plans *5504 (All) Statement in Support of Deduction for Payments to Defined 122

Benefit and Defined Contribution Plans *5505 Statement in Support of Deduction for Payments Made in 122

Behalf of Self-Employed Individuals to Defined Contribution Plans

*5515-TUS Debit Voucher 146

*5516 Federal Tax Deposit (FTD) Transmittal/Replacement 327

85, 87, 88

*5515-TUS

Adjustment Record *5517 Federal Tax Deposit (FTD) Replacement-Adjustment 327

Record *5523 TECS Query Request 191 5526 FTD Adjustment Action Request 326, 327, 430 *5533 IRP Production Report 10 *5538 Monthly Progress Report SS-5 Conversion Project 14 5546 Examination Return Charge-Out Slip 115

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

5558 Application for Extension of Time to File Certain Employee 68, 168

Plan Returns 5578 Annual Certificate of Racial Non-Discrimination for a Private 58 School Exempt from Federal Income Tax 5599 EO Examined Closing Record 58 5600 Statutory Notice Worksheet 144 *5600-A Multi-Year Statutory Notice Worksheet 144 *5649 EP Master File Request 122 5650 EP Examined Closing Record 122 *5653 Multiple EP Master File Request 122 *5654 Notification of Action on Application for Change in 84 Accounting Period

84

*5655 Notification of Action on Application for Permission to 84

Change Accounting Period *5658 New EIN Assigned Small Business Election (CP-579) 70, 258 5695 Residential Energy Credits 56 5699 Information Document Request Log 42 5700 Issue Control Log 42 5703 IDRS Letter Enclosure 278 5704 Special Case History Sheet 51 *5705 Suspense Case Checksheet for Additional Information 56, 58, 65 *5708 Typing Control Worksheet 91 *5711 BMF Math Error - Balance Due CP 125 93 5712 Election to be Treated as a Possessions Corporation Under 83

Section 936 5712-A Election and Verification of the Cost Sharing or Profit Split 83 Method Under Section 936(h)(5) 5713 International Boycott Report 85 5713-SCH A International Boycott Factor [Section 999(c)(1)] 85 5713-SCH B Specifically Attributable Taxes and Income [Section 85

999(c)(2)] 5713-SCH C Tax Effect of the International Boycott Provisions 85 *5717 Annual List of Income Tax Return Preparers 221 5734 Non-Master File Assessment Voucher 168 5735 American Samoa Economic Development Credit 58 5735-SCH P Allocation of Income and Expenses Under Section 936(h)(5) 58 *5740 Earned Income Credit 168 *5744 Telephone Data Report 8 *5748 Referral for TIN Penalty Assessment 69 5752 Flow-Through Entity Distribution Schedule 58 5754 Statement by Person(s) Receiving Gambling Winnings 56 5768 Election/Revocation of Election by an Eligible Sec. 501(c)(3) 95

Organization to Make Expenditures to Influence Legislation *5771 Form 940 Worksheet (Procedure for Computing Credit) 65 5774 Private Foundation Workpapers 66 5788 Private School Racial Nondiscrimination Worksheet 66 5792 Request for IDRS Generated Refund (IGR) 266 *5803 Explanation of Tax Return Preparer Penalty Charges 173 5804 Federal Reserve Bank Day Classified Report Balancing 316 Proof

316

5805 Subsequent Day Classified Report Balancing Proof Sheet 316 *5808 Return Preparer - Penalty Follow-Up 220 5809 Return Preparer Case Control Card 220 *5811 Return Penalty Case Closing Document 220 *5812 Notice Data for CP 2000 94, 125 *5817 Cash Register Receipt Paper 131

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*5818 Information Needed to Determine Correct Filing Status 73

Under Code Section 501(c)(3) *5819 FRISEP Score Input Sheet 12 *5837 Request for Preparer Identifying Information 55 *5838 Waiver of Restrictions on Assessment and Collection of Tax 187

Return Preparer Penalty *5867 Daily Wire Worksheet 325 *5873 Master Register IDRS Employee Numbers 271 5884 Work Opportunity Credit 58 *5890 Federal Tax Deposit (FTD) Report and Transcript Request 327 *5902 Collection Management System, Data Entry 206 *5944 Taxpayer Service Quality Review, Feedback Memorandum 8 *5948 OFP Consistency File Input 12 *5962 DDES Work Assignment and Production Record 10 5963 Quality Assurance Review Notice 10 *5970 Information Notice to IRS as Required by IRC Section 196

6039A *5972 Tax Return Preparer Penalty Assessment 173 *5989 Characteristics of Refund Returns 8 *6008 Fee Deposit for Outer Continental Shelf Oil 147 *6009 Quarterly Report of Fees Due on Oil Production 148 6014 Authorization - Access to Third Party Records for Internal 93(1)

Revenue Service Employees *6019 Review Adjustments - Direct 18 *6020 Review Adjustments - Overhead 18 *6030 At Risk Edit Sheet for Form 1065 48 *6035 Information Returns Program Schedules K-1 Edit Sheet 85 *6051 Individual Performance/Effectiveness Production Report 8 *6054-56 I.D. Badge Packet 33 6069 Return of Excise Tax on Excessive Contributions of Black 66

Lung Benefit Trust *6087 Workplan and Staffing for Delinquency Preventions and 18

Returns Compliance 6148 Walk-In Contact Card 44 *6148-A Field Assistance Contact Sheet 44 *6168 General Ledger Reconciliation with NCC RACR - Reciprocal 165

Accounting Control Record *6176 Centralized Authorization File (CAF) Edit Sheet 54 6180 Line Adjustments - Estate Tax 61 6193-A Distribution List Log Sheet 133 6197 Gas Guzzler Tax 56 6198 At-Risk Limitations 56 *6209 CAWR Transaction Document 168 *6222 CAWR Status Code Posting Document 168 *6232 CAWR Microfilm Request 168 6248 Annual Information Return of Windfall Profit Tax 233 6248-T Summary and Transmittal of Windfall Profit Tax Information 233 6250 Partnership Classification Checksheet 56 6251 Alternative Minimum Tax - Individuals 56 6252 Installment Sale Income 56 6255 Fiduciary Classification Checksheet 168 6256 S Corporation Classification Checksheet 56 *6258 Installment Agreement by Mail Report 69 6265 Statement of Proposed Adverse Determination 75 *6275 Header Card for Form 6148 (Walk-In Contact Card) 44 *6290 Declaration - Deduction for Interest on Estate Tax 61

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*6294 Transmittal of Form Approval Request for Forms 41

Management Information *6308 Services and Supplies Program Plan Requirements 2 6335 NMF First Notice (Statement of Tax Due IRS) 59, 173 *6350 Summary Report of Service Center Details 18 6356 Individual DIF Returns Order 69 *6441 Periodic Statistical Report 8 *6458 Certificate and Election Form 74 *6466 Transmittal of Forms W-4 Reported 85(5) Magnetically/Electronically

85(5)

*6467 Transmittal of Forms W-4 Reported 85(5)

Magnetically/Electronically (Continuation) 6478 Credit for Alcohol Used as Fuel 56, 58 6497 Information Return of Nontaxable Energy Grants or 85, 88

Subsidized Energy Financing *6545 Information Gathering Project Authorization 42 *6578 Option Straddle Worksheet (Transaction Summary) 56 *6578-A Account Summary for an Option Straddle Series 56 *6579 Classification Quality Feedback Report 20 *6620 Investment Interest Expense Deduction 56 6627 Environmental Taxes 67, 102 *6632 Request for Information Return Listing 46 6685 Classification Checksheet for Form 990 - Section 501(C) 66 *6702 Internal Audit Division Point Sheet 20 *6706-A Center Examination Quality Measurement System (CEQMS) 20 *6711 Proposed Changes to Income, Deductions, or Withholding 93

(CP-2000, Page 3) *6730-B Windfall Profit Tax Related Adjustment Summary 56 *6732 Windfall Profit Tax Examination Changes - Consent to 56

Assessment and Collection *6733 Windfall Profit Tax Examination - Changes 56 *6734 Waiver of Restrictions on Assessment and Collection of 187

Deficiency in Tax and Acceptance of Offers in Compromise 6744 Volunteer Assistor's Guide - Test and Answer Book 23(2) *6745 2006 VITA/TCE Volunteer Assistor's Guide - Retest and 23(2)

Answer Book 6752 Return Non-Refile Flag 246 *6757 Service Center Quality Review Worksheet 20 6759 Request for Taxpayer Data 335 6765 Credit for Increasing Research Activities (or for claiming the 58 orphan drug credit)

58

6781 Gains and Losses from Section 1256 Contracts and 56

Straddles *6794 W-4 Case Control File Update 49, 69 6800 Request for Missing Information or Papers to Complete Your 56

Return 6813 Block Out of Balance (BOB) Correction Record 101 *6814 Service Center Control File Age Report 199 6826 Service Center Replacement System (SCRS) Error/Reject 102

Display Request Card 6834 Centralized Storage Requisition for Selected Returns 42 *6835 Centralized Files and Scheduling Delete Request (Form 40(3)A

*6843 Rental Income and Expenses Pro Forma Worksheet 56 *6853 Input Document for Commodities Option Straddle 56 Worksheet

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

6877 Centralized Scheduling Change Request for Taxpayer 40(3)A

Contact Letter Information 6882 IDRS/Master File Information Request 270 6897 Corporation Returns Orders 113 *6901 Tentative Carryback Work Sheet 171 *6902 Tentative Carryback Data for TREAS-95 Quarterly Summary 195 *7000-SSA Notice of Self-Employment 78 7004 Application for Automatic Extension of Time to File Certain 68, 168

Business Income Tax, Information, and Other Returns *7005 Application for Additional Extension of Time to File 68, 168

Corporation Income Tax Return *7010-SSA Notice of Determination of FICA Wages 78 *7040-OAR Notice of Determination of FICA Wages 79 *7041-OAR Notice of Incorrectly Prepared Self-Employment Schedule 78 *7076-GSA Order and Billing for Photocopies of Tax Returns 93 *7308 Securities Valuation (for Estate of Gift Tax) 61, 62 *7780-B Notice of Allowance of Tentative Carryback Adjustment 171 *7801 Notice of Adjustment of Claim 180 *7809-W(T) Schedule of Income Tax Overpayments and 163

Overassessments (Abatements, Credits and Refunds) *7831 Schedule of Accounts Written Off 163 7990 U.S. Estate Tax Certificate of Discharge From Personal 61

Liability 7990-A U.S. Estate Tax Certificate of Discharge From Personal 62

Property 7990-B U.S. Income Tax Certificate of Discharge From Personal 56 Property 8000 Program Number Update Record 300, 366 8023 Election Under Section 338(g) Corporate Qualified Stock 58 Purchase

58

8027 Employer’s Annual Information Return of Tip Income and Allocated Tips

48, 50

8027-T Transmittal of Employer’s Annual Information Return of Tip 48, 50

Income and Allocated Tips *8034 Tax Account Inquiry Attachment 93 8038 Information Return for Tax-Exempt Private Activity Bond 92

Issues 8038-CP Return for Credit Payments to Issuers of Qualified Bonds 92 8038-G Information Return for Government Purpose Tax-Exempt 92

Bond Issues 8038-GC Consolidated Information Returns for Small Tax-Exempt 92

Government Bond Issues 8038-R Recovery of Overpayment Under Arbitrage Rebate 92

Provisions 8038-T Arbitrage Rebate and Penalty In Lieu of Arbitrage Rebate 92 8050 Direct Deposit of Corporate Tax Refund 327 *8068 Workload Analysis Worksheet 14 *8069 SCRS Managers Performance Adjustments Log 14 8082 Notice of Inconsistent Treatment or Amended Return (Administrative Adjustment Request - AAR)

56, 58

*8088 Missing Information Necessary to Complete Adjustment 56, 58

Request *8109-B FTD Deposit Form (Over the Counter Version) 58 *8125 Balance Due Notice Form 69 8150 Action Request for Form 8082

69

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

*8166 Revenue Accounting System (RACS) Input Reconciliation 161

Control Sheet *8167 Revenue Accounting System (RACS) Supplemental Input 167 Reconciliation Sheet *8176 General Purpose Notice Form 69(1) *8189 Community Property Split Schedule 56 8199 Amended Returns Order 58 *8200 Statement Windfall Profit Tax Changes 56 *8209 Employee Detail adjustments Log 14 8210 Self-Assessed Penalties Return 53 8233 Exemption from Withholding on Compensation for 56 Dependent (and Certain Dependent) Personal Service of a

Nonresident Alien Individual *8238 Schedule Hours/Production Adjustment Record 10 *8239 Schedule Parameters Record 10 *8240, 8241 Schedule Delete Record 10 and 8243

Schedule Delete Record 10

*8244 Schedule Conversion Record 10 *8245 Schedule Summary Control Record 10 *8246 Schedule Review Parameter Record 10 *8247 Monitoring Test Parameter Record 10 *8248 Monitoring OFP Select/Suppress Record 10 8250 Request to Redeposit Checks 10 *8264 Application for Registration of a Tax Shelter 100 *8265 and FTD Alert Notice 41 8265-C 8269 Notice of Dishonored Check for More Than One Tax Form 274 *8270 Quarterly Report of NMF Returns Received 8 *8271 Investor Reporting of Tax Shelter Registration Number 99 8274 Certification by Churches and Qualified Church-Controlled 72

Organizations Electing Exemption from Employer Social Security and Medicare Taxes

8275 Disclosures Statement 58

8275-R Regulation Disclosure Statement 58 8278 Assessment and Abatement of Miscellaneous Civil Penalties 371 8281 Information Return for Publicly Offered Original Discount 85

8275

Instruments 8282 Donee Information Return 85, 88 8283 Noncash Charitable Contribution 56 8288 U.S. Withholding Tax Return for Disposition by Foreign 223 Persons of U.S. Real Property Interests

223

8288-A Statement of Withholding on Dispositions by Foreign 223

Persons of U.S. Real Property Interests 8288-B Application for Withholding Certificate for Dispositions by 75

Foreign Persons of U.S. Real Property Interests 8300 Report of Cash Payments Over $10,000 Received in a 47(3)

Trade or Business 8302 Direct Deposit of Tax Refund of $1 Million or More 327 8308 Report of a Sale or Exchange of Certain Partnership 56

Interests *8314 Suspension Rate Summary Worksheet 49 *8325 International Enforcement Case Management Review 85

Checksheet 8328 Carry Forward Election of Unused Private Activity Activity 58 Bond Volume Cap

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

8329 Lender's Information Return for Mortgage Credit Certificates (MCCs)

412

143

8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

8332 Release of Claim to Exemption for Child of Divorced or 56

Separated Parents *8350 Correction to Block Proof Summary Balance Forward 132

Records *8358 Determination of Abusiveness of Tax Shelter Promotion 415 *8368 Notice of Deficiency 257 8379 Injured Spouse Claim and Allocation 56 8379-A Injured Spouse Worksheet Computation 56 *8390 Information Return for Determination of Life Insurance 58

Company Earning Rate - U/Sec. 809 8396 Mortgage Interest Credit 56 8404 Interest - Charge on DISC-Related Deferred Tax Liability 58, 147 8408 Notice of Action for Entry on Backup Withholding File 112(3) *8423 Notice of Action for Entry on Payer Master File 52 8427 Payer Master File (PMF) Entity Change Entry 52 8453 U.S. Individual Income Tax Transmittal for an IRS e-file 55 Return

55

*8453-OL U.S. Individual Income Tax Declaration for an IRS Online e- 55

file Return *8509 Service Center Collection Quality Review Record 20 8596 Information Return for Federal Contracts 85 8596-A Quarterly Transmittal of Information Return for Federal 85 Contracts

85

8609 Low-Income Housing Credit Allocation and Certification 409, 433 8609-A Annual Statement for Low-Income Housing Credit 409, 433 8610 Annual Low-Income Housing Credit Agencies Report 410 8610-A Carryover Allocation of Low-Income Housing Credit Form 411 8612 Return of Excise Tax on Undistributed Income of Real 224

Estate Investment Trusts 8613 Return of Excise Tax on Undistributed Income of Regulated 225 Investment Companies 8621 Return by a Shareholder of a Passive Foreign Investment 56

Company or Qualified Electing Fund 8633 Application to Participate in IRS e-file Program 55 8653 Tax Counseling for the Elderly Application Plan 440 8654 Tax Counseling for the Elderly Quarterly/Final Program 440

Report 8693 Low-Income Housing Credit Disposition Bond 412 8697 Interest Computation Under the Look-Back Method for 107 Completed Long-Term Contracts

107

8716 Election to Have a Tax Year Other Than a Required Tax 84

Year 8752 Required Payment or Refund Under Section 7519 56 8765 IDRS Control File Credit Application 280 8766 Excess Collections File (XSF) Worksheet 280 8802 Application for United States Residency Certification 418(A) 8804 Annual Return for Partnership Withholding Tax (Section 56 1446)

8805 Foreign Partner's Information Statement of Section 1446 56

Withholding Tax 8809 Request for Extension of Time to File Information Returns 68, 168 8819 Dollar Election Under Section 985 58

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Records Control Schedules – 29 Tax Administration – Wage and Investment (W&I) Records

8823 Low-Income Credit Agencies Report of Noncompliance or 414, 433

Building Disposition 8840 Closer Connection Exception Statement for Aliens 119 8843 Statement for Exempt Individuals and Individuals With a 121

Medical Condition 8851 Summary of Archer MSAs 181 8857 Request for Innocent Spouse Relief 49, 426 8863 Education Credits 56 8865 Return of U.S. Persons With Respect to Certain Foreign 58 Partnerships

58

8874-A Notice of Qualified Equity Investment for New Markets Tax Credit

434

8874-B Notice of Recapture Event for New Markets Credit 436 8875 Taxable REIT Subsidiary Election 420 *8877 Request for Waiver of Annual Income Recertification for the 413

Low-Income Housing Credit 8879 and IRS e-file Signature Authorization 55(6) 8879(SP) 8886 Tax Shelter Disclosure Statement Form 415 8891 U.S. Information Return for Beneficiaries of Certain 56 Canadian Registered Retirement Plans

56

8892 Application for Automatic Extension of Time to File Form 68, 168

709 and/or Payment of Gift/Generation-Skipping Transfer Tax

8938 Statement of Specified Foreign Financial Assets 58

8945 PTIN Supplemental Application for U.S. Citizens Without a 437 Social Security Number Due to Conscientious Religious Objection 8946 PTIN Supplemental Application for Foreign Persons Without 437 a Social Security Number

8938

437

*9041 Application/Registration for Electronic/Magnetic Media Filing of Business Returns

55

9045 Withholding Compliance Referral 85 9661 Cooperative Agreement 440 9956 Request for Temporary SSN 427 10050 Special Case Folder 182 *10415 Certificate of Farmer or State or Local Government Unit 67 12412 Operations Assistance Request (OAR) Form 110 *12984 IDRS Manager’s Quarterly Certification 283 *12984-A Manager’s Quarterly Certification 283 13011 Promotion Certificate 14 13046 Employee e-file Information 1 13111 Address Change Request Economic Growth and Tax Relief 56 Reconciliation Act of 2001

56

13359 Field Assistance Customer Comment Card 27 13551 Application to Participate in the ITIN Acceptance Agent Program

441

13592 Receipt and Control Final Candling Log 108 13663-A Organizations Providing 9/11 Disaster Relief 66 13981 VITA Grant Agreement 440

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Records Control Schedules – 30 Criminal Investigation

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 30

CRIMINAL INVESTIGATION (CI) RECORDS

The records covered by this Schedule are created and/or accumulated in the Director Field Operations (Area Office) Criminal Investigation (CI), and all field offices reporting to the Area Office. These records pertain to the criminal investigation program of the Service which includes the investigation of alleged criminal violations of tax laws (except alcohol, tobacco, and certain firearms tax cases), and any other special investigations as directed by the Commissioner.

The records are listed in organizational/functional categories and reflect updates to current organizational titles: