For issues regarding Disclosure, Third Party Request for Information, Freedom of Information Act request, Privacy Act, etc. refer to IRM 11.3 and 21.1.3.

For specific questions regarding Disclosure and CAF, refer to your campus Disclosure Manager.

Form 5500–Annual Return/Report of Employee Benefit Plan.

Form 5500–C–Return/Report of Employee Benefit Plan (with fewer than 100 participants) (Pre-EFAST only).

Form 5500–C/R–Return/Report of Employer Benefit Plan (with fewer than 100 participants). Form is obsolete, but if received it will be processed,

Form 5500–R–Registration Statement of Employee Benefit Plan (with fewer than 100 participants) (Pre-EFAST only).

Form 5500–EZ–Annual Return of One-participant Retirement Plans.

Form 5500-SF - Short Form Annual Return/Report of Employee Benefit Plan

Form 5330–Return of Excise Taxes Related to Employee Benefit Plans. The Form 5330 is being processed as a BMF form.

Schedule A–(Form 5500)–Insurance Information. Instructions for the 2005 revision reflects EBSA guidance on reporting of insurance fees and commissions.

Schedule B–(Form 5500)–Actuarial Information. Changes to the 2005 form and instruction revision provide instructions on reporting investment returns, actuarial assumptions, and the summary of eligibility and benefit provisions used in plan valuations. - Obsolete Plan Year 2008, replaced with Schedule MB & Schedule SB.

Schedule C–(Form 5500)–Service Provider and Trustee Information.

Schedule D–(Form 5500)–DFE/Participating Plan Information.

Schedule E–(Form 5500)–ESOP (Employee Stock Ownership Plan) Annual Information.

Schedule G–(Form 5500)–Financial Schedules.

Schedule H–(Form 5500)–Financial Information (Large Plan).

Schedule I–(Form 5500)–Financial Information (Small Plan).

Schedule MB - (From 5500) - Acturial Information Multi-employer DB Plan and money Purchase Plans.

Schedule P– (Form 5500)–Annual Return of Fiduciary of Employee Benefit Trust. The elimination of Schedule P is effective for the 2006 and later plan years.

Schedule R–(Form 5500)–Retirement Plan Information. Changes to form 2005 revision modified Line 8 to identify plan amendments and decrease, as well as increase the value of benefits. Part IV of Schedule R was added to include plan coverage questions previously included on Schedule T, which is no longer required by IRS.

Schedule SSA–(Form 5500)–Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.

Schedule SB - (Form 5500) - Actuarial Information Single-employer DB Plan.

Schedule T–(Form 5500)–Pension Plan Coverage Information. 2005 version of Form 5500 Schedule T is no longer required. However, unless the plan meets one of the exceptions (see the instructions for Schedule R) the plan will still need to indicate whether the plan meets the ratio percentage or average benefit test.

Quick Reference Chart for Form 5500, Schedules and Attachments, this chart provides only general guidance. Not all rules and requirements are reflected. Refer to specific Form 5500 instructions for complete information on filing requirements.

Filers for Form 5500–EZ for 2005 are no longer required to attach any schedules to the form. Filers who requested a timely extension must continue attaching the Form 5558 to a Form 5500–EZ filed after the normal due date. Filers subject to Schedules B and or P reporting should complete the schedule(s), retain a copy for their records, but should not attach the schedule to a filed Form 5500–EZ.

Filers for Form 5500 for 2005 are no longer required to complete Schedule T. If the filer is subject to Schedule R reporting, some information previously contained in Schedule T may be reflected on Schedule R.

All Form 5500 series returns, except the Direct Filing Entity (DFE) must be filed on or before the last day of the seventh month following the close of the plan year unless extensions have been granted. Dates for Form 5500 Series Returns, except the DFE return, are shown in the table below:

Effective January 1, 2010 EPMF will treat the extensions as follows:

Form 5558 Box - As requested in the WR for EFAST II.

For penalty processing, the computation starts with the day shown above as the date return is late date or the date ext. (extension) is late date. The late penalty is based on due date (or extended due date) to received date at $25 per day.

Form 7004 grants an automatic extension of 6 months for the filing of a corporate return and is sufficient for Form 5500 series returns. Beginning with the 2005 filing year, certain other filers, including partnerships on Form 1065, may now file Form 7004 to obtain an automatic 6 month extension. For calendar year partnership returns, this extends the 5500 due date to October 15th, corporate filers to September 15th.

Form 4868 grants an automatic 4 month extension to file for 1040 series returns. Effective for 2005 and subsequent filing years, Form 4868 extends the automatic period to 6 months.

Direct Filing Entity (DFE) other than GIAs must be filed no later than 9 1/2 months after the end of the DFE year.

Form 5558 is for the sole purpose of requesting a one time, automatic 2¹/₂ month extension. This one form will extend the filing from the last day of the seventh month after the plan year ends until the 15th day of the third month after the normal due date. The Form 5558 does not require a signature, refer to IRM 3.11.212

Extensions are granted by using extension of "Time to File Federal Income Tax Return" . An automatic extension of time to file Form 5500 until the due date of the Federal income tax return of the employer will be granted if all of the following conditions are met

An additional modification was granted to Exempt Organizations, which file the Form 990 series returns. Even though they are not Federal Income tax returns, if they use Form 2758 or Form 8868 to request an extension for their 990 series return for six months (from May 15), this will allow them until November 15 to file their Form 5500 series return.

All fiscal return filers will also follow these rules and examples. You must first establish their normal due date for filing their Federal Income tax (or Form 990 series) return. By using any other extension form other than Form 5558, you must add the number of months approved to their normal due date. If this extended date is beyond the normal due date of Form 5500 series returns, it is valid, as long as it met the valid conditions for the Federal Income tax (or Form 990 series) return.

Form 5500 series return will post with Transaction Codes 150 and 977 (amended return) or TC 154 for Form 5330 fact of filing.

Forms 5330 are processed as a BMF return (MFT 76, Tax Class 4). Prior to January 1, 2001, the assessments were made on NMF.

The valid Document Codes (4th and 5th digits of DLN) are as follows:

Extension Forms 5558 do not post to EPMF for approved extensions unless the filer has submitted the extension for reconsideration. A TC 460 will post to EPMF for denied extension

EPMF Delinquency Notice Transaction Codes (TC) are as follows:

Approved extension forms do not post to EPMF, therefore you will never see a TC 460 posted to EPMF for an approved extension, unless the filer has asked for reconsideration of his denied extension. If a return appears to be late, you must check the BMF using CC BMFOL and the IMF using CC IMFOL to determine if any valid TC 460 is posted to an account that has the same return year as the 5500 series return.

Denied extensions will post to EPMF as a TC 460

Denied and approved extension forms are posted to the BMF for Forms 5330.

Active plan modules will have a plan filing requirement as follows:

When the latest return module does not contain an unreversed TC 150 or 977, but does contain a TC 591, 593, 595, or 596, the plan filing requirement will be blank.

Other possible transactions and their results are:

If no TC 150 has posted, a filing requirement will be present if a filing requirement is input on a TC 000 (Doc Code 64) TC 121 or TC 123.

Plan filing requirements are updated by posting of a return or input of TC 016 (Doc Code 64).

When a TC 020 (Doc Code 64) posts to the plan, the plan filing requirements will be changed to 8 if an unreversed TC 12X or a return module is present.

To post a TC020 (doc Code 63) to delete the entity, all plan filing requirements must be blank or 8.

Location Codes - These identify the Area Offices (AO) in which an entity is located, as determined by the mailing address. Location Codes will be assigned by the computer to entity transactions containing a recognizable City and State.

When the latest return module contains an unreversed TC 150 or 977 with Computer Condition Code (CCC) "F" (final return), the plan filing requirement will be blank.

CCC "F" will be generated on current year Forms 5500/5500-EZ if Return Process Code (RPC) "T" is present.

The RPC "T" is generated when:

The accounts on the "EPMF" are maintained in EIN and Plan Number sequence (NNNNNNNNN–NNN).

A plan number is a three digit number assigned by the plan sponsor to differentiate between plans which are, or may be, established or maintained by the same plan sponsor, as the table shows.

Once assigned, the same number must be used consistently to identify the same plan.

If a plan is terminated, its number cannot be used for any new plan.

The plan number along with the plan name identifies a plan from other plans for a given sponsor.

The plan name, plan number, the type of return filed, and the plan month ending make up the plan entity. As long as the plan is in effect the name and numbers will stay the same.

If the Plan Number is 501–999 and a Del Assess transcript/CP213 generates on a true Fringe Benefit Plan, destroy it. If the Plan is a combination of fringe and welfare, the transcript is appropriate.

If the filer indicates changes to the Name of Sponsor, Administrator or Plan, mergers of Sponsor or Plan, or changes to EIN, they must be processed by EP Entity. Address changes can be made by Adjustments. Route the case to EP Entity via Form 12634, OIRSC Campus Document Transmittal , within 2 working days.

Follow local procedures for making entity changes to Non-Master File.

If through contact with the filer, a copy of a return is received, and it is found that a return originally processed by the IRS was posted to the incorrect EIN, Plan Number, or Tax Period, follow the instructions below.

EFAST uses some of the same Computer Condition Codes (CCC) that are used in the current IRS system, but some new codes have been added and some codes have different meanings when they are present on an EFAST return. You should learn to recognize and use them, as required, in resolving delinquency notices.

Computer Condition Codes (CCC) are used to indicate exception conditions on a return. More than one CCC may be used on a return.

A description of the valid CCC’s follows:

This is the most common type where one employer adopts or establishes a plan for his/her employees. He/She may adopt multiple plans, each of which is considered a single employer plan.

One return annually is required to be filed for each plan adopted.

This is a plan that has been adopted by a parent corporation and each of its subsidiary corporations or one that has been adopted by brother/sister corporations. The filing requirement is based on how the plan operates.

Originally the Form 5500 Series return instructions required a single return to be filed annually whenever the parent and subsidiary or brother/sister corporations adopted the same identical plan.

If the participating corporations designate contributions to the plan that are to be earmarked for the corporations, then each corporation is operating as if it has a single employer plan and a separate return is required to be filed by each of the participating corporations.

This is a plan in which more than one employer participates, is collectively bargained (union agreement), and no employer contributes fifty percent or more of the annual contributions. This is commonly known as a union plan set up and administered by the union. Each employer contributes a certain amount per employee (in a particular trade or business) to the union plan. One return is required to be filed for this plan. It is generally filed by the "Board of Trustees" or similar group that is administering the union plan.

This is the same as above except that the plan does not satisfy the definition of a "Multi-employer" plan. That is, it has at least one employer who contributes fifty percent or more of the contributions to the plan so a new type or title had to be given to these plans.

This is a plan in which two or more unrelated employers participate in the same plan. None, or not all of the employers are members of a controlled group of corporations or are collectively bargained. If the contributions from each employer are available to pay benefits to all participants in the plan, one return is required to be filed for the plan as a whole (commingled funds). Also, for pension plans (plan number 001–500), each participating employer is required to file a Form 5500–C/R using his own EIN and complete only certain line items. Very few plans are organized in this manner. Instead, each employer’s contributions are generally earmarked for only his/her participants so each participating employer is required to file a separate return as a single employer plan (not commingled funds). This is similar to the controlled group filing.

This plan is maintained by more than one unrelated employer and is not a multi-employer plan. A Form 5500 is filed for the plan as a whole. To report coverage information of participating employers additional Schedule T’s may be required to be attached to the return.

Group Insurance Arrangement (GIA) – This is an arrangement whereby benefits are provided to the employees of two or more unrelated employers. The plan is fully insured and uses a trust to hold the assets. Only one annual return/report is required to be filed by the administrator of the arrangement. If such a consolidated report is not filed, then each participating employer must file.

Master Trust Investment Account (MTIA) – The administrator filing a Form 5500 for an employee benefit plan that is required to file or have a designee file a Form 5500 for each MTIA in which the plan participated at any time during the plan year. For reporting purposes, a "master trust" is a trust for which a regulated financial institution serves as trustee or custodian (regardless of whether such institution exercises discretionary authority or control with respect to the management of assets held in the trust), and in which assets of more than one plan sponsored by a single employer or by a group of employers under common control are held.

Common/Collective Trust (CCT) and Pooled Separate Account (PSA) – The Form 5500 is not required to be filed for a CCT or PSA. However, the administrator of a large plan or DFE that participated in a CCT or PSA that files is entitled to reporting relief that is not available to plans or DFEs participating in a CCT or PSA for which a Form 5500 is not filed.

103–12 Investment Entity (103-12 IE) – This is DOL Regulation 2520.103–12 that provides an alternative method of reporting for plans that invest in an entity (other than a MTIA, CCT, or PSA), whose underlying assets include "plan assets" within the meaning of 29 CFR 2510.3–101 of two or more plans that are not members of a "related group" of employee benefit plans.

All CP213 notices MUST be reviewed prior to mailing them to the filer. The CP 213 notice must either be closed or issued to the filer within 14 days of receipt.

Determine which penalty or combination of penalties is appropriate by reviewing the CP213 notice as follows:

Forms 5500 and 5500-EZ, are subject to late filing penalties.

289 - Extension to file was approved, or the research shows the return was filed timely.

Review CC ERTVU for an attached extension. If found and the return was received by extended due date, close your case with the appropriate account action.

The Form 5500 return instructions require the filer to attach a copy of the extension form with their Form 5500 return and mail the original extension request to IRS for approval.

The denied extensions requests will post to EPMF as a TC 460. A CP 216 notice will generate to the filer.

The approved extensions are not posted to EPMF.

If the filer comes back in asking for reconsideration for his extension, and his request is approved, the following action is needed:

If the Plan Year Ending is 9809 or subsequent, accept the filer’s statement that they submitted a timely extension or an attached copy of Form 5558 as a valid extension.

Research BMFOL and IMFOL for a valid extension (TC 460). It must have the same tax period as your return. It must have an extended date, or a number of months extended (1-6), that extends the EP return beyond the normal due date. If either of these two situations is present, close your case with the appropriate account action.

If your case does not meet any of these conditions, See IRM 21.5.11.6.

Review the return and if the results of the initial review resolves the incomplete items, close your case with a TC 971 A/C 294.

If one or more items from the chart above is still missing, assess the incomplete return penalty. (see 21.5.11.6 below.)

If Code 1, 2, or 4 is shown, only the participants whose name and/or SSN is missing (as shown or circled in red or purple on copy of Form SSA) is included in the count of participants to be assessed. You must examine the copy of the Form SSA via EUAS or ERTVU to make this determination.

If Code 3 is displayed, indicating a Form SSA was never attached, the penalty amount is the total number of separated participants shown on the transcript, times $1, times the number of days not sent. The number of participants comes from the line 7i, Form 5500.

If no "number of separated participants" is listed on line 7i described in (2) above and "Total participants at the end of plan year" are blank and the "Schedule SSA question" was answered "Yes," assess the maximum penalty of $5,000 under IRC Section 6652(d)(1).

IRS has an obligation under ERISA to secure the correct information for SSA from the filer. DO NOT USE THE SAME REASONABLE CAUSE CRITERIA FOR FORM SSA AS FOR THE RETURN. IT MUST BE STATED SEPARATELY. For example, the SSN(s) and Name(s) needed for the Schedule SSA must be available from the employment and unemployment returns filed with IRS. There are few, if any, reasons for them not to be available.

If foreign nationals are specifically shown on the Form SSA, no penalty will be assessed for a missing SSN as they are not required to get one. ITIN numbers are acceptable.

Examine the image of Form 5500 for the following questions/line items: (EUAS is available with limited access)

The above items indicate that a change was made in the name of the plan; the name and address of the plan administrator; or a plan termination, merger, or consolidation. If any change, or more than one, is indicated, the filer may be subject to a penalty. This penalty is referred to as the "Notification of change in status" penalty (IRC 6652(d)(2)). It is limited to $1000 per notification issue.

If any of them are present and the return is late (CCC "N" is present without CCC "R" ), then the penalty is appropriate. This penalty is assessed in addition to the $25 a day for being late. The amount is $1 per day for each of the four possible failures on any one return (no return can have the five issues). The four possible failures are:

After you determine that a penalty is to be assessed, proceed as follows outlined in IRM 21.5.11.6.

There are two different formats for the notice, depending on the condition code ("N" or "I" ) that causes CP213 Notice, as follows:

Destroy the CP213 notice if research shows that the TC150 posting date is more than one year from the CP213 notice date. Input the appropriate A/C, refer to paragraph 16 below.

Destroy the CP213 notice if research shows that the TC150 was reversed with a TC151. For additional information on the TC151 refer to IRM 3.13.36, EP Accounts Numbers.

Destroy the CP213 notice if research shows the filing is a Delinquent Secured return or Substitute for Return (SFR) and annotated with an "R" . The "R" indicates that EP Examination determined penalties were not to be assessed.

Research for the original return on EUAS if the CP213(I) notice has a "91" DLN. Amended Form 5500s processed through EFAST will have a DLN that begins with "91" .

If research ERTVU shows "OTHER" for Type of Extension and "YES" on Line D, do not destroy CP 213 notice, additional research is needed to verify the extension filed is a valid approved extension for a Form 5500.

A photocopy of the complete Form 5558 extension request that was filed timely with the IRS must be attached to the Form 5500.

An automatic extension of time to file Form 5500 until the due date of the Federal income tax return of the employer will be granted if all of the following conditions are met:

An extension of time to file the Form 5500 described above does not operate as an extension of time to file a Form 5500 filed for a DFE (other than a GIA) or the PBGC Form 1.

These "two" penalties are not separate penalties ; they are one and the same under IRC § 6652(e). If a return is both late and incomplete, it is not assessed $50 per day. It is assessed $25 per day from the due date (or as extended) until the received date. Then it is assessed the "incomplete " penalty from the received date to the date that it is stamped "no reply" on the edit sheet.

The "long" notice has check boxes for all of the possible incomplete items. It also has a check box for the late filed return, if applicable. Before mailing, you must examine either CC ERTVU or the return image.

If you use CC ERTVU, look at the incomplete items list in See IRM 21.5.11.5.3. For every missing or incomplete or inconsistent item, find the listing on the notice and check the box to its immediate left. Form 5500 can have a maximum of 9 boxes checked. Check every box that is appropriate for that return.

When checking boxes for incomplete or missing items, you must also look for lateness (CCC "N" should be present). If found, determine if the return was actually late or not. If you determine that it was late, check the box at the left, next to "Late Filed Return."

After checking all appropriate boxes, mail the CP 213 notice or equivalent letter. Suspend the case for 60 days.

After 60 days, purge the suspense file. Use the latest "No reply" (purge) date for assessment purposes.

Input TC 971 A/C 292 or 295 as applicable.

Research IDRS using CC ERTVU. On the first page of the return screen, it will display all "CCC" (in " COND CDS" field) and "RPC" codes. Examine the "COND CDS" field for codes "B" , "I" , and/or "N." A "B" indicates the missing Schedule MB/SB . An "I" will indicate the incomplete penalty, and the "N" will indicate the late penalty.

When a Transaction Date is required, use the earliest receive date of the correspondence for the Transaction date when inputting the REQ77 TC 971 A/C.

Input the appropriate TC 971 / action code to EPMF via FRM77,

On cases where no CP 213 should be sent to the filer (CCC "C" cases) and you determine that a penalty should not be assessed, indicate on the CP213 notice that no action is necessary update EMFOLT with TC 971 and appropriate action code.

Research and input remarks as needed on Desktop Integration (DI) Account Management Services (AMS). DI/AMS, formally known as Desktop Integration or DI, is a web-based resource that brings various IRS systems together into one common view. DI/AMS emphasizes sharing of key business data by integrating access to many tools into a common interface.

The DFVC database is no longer a stand alone tool that should be used as a research tool to verify if the filer is under the DFVC program. The DFVC program is an administrative relief as administered by the DOL. If the filer does not indicate on their filing that they are under the DFVC program, the CP213 notice is to be sent to the filer and then filer is responsible to provide the valid documentation to show they are under the DFVC program. If the filer replies with the appropriate documentation showing they are under the DFVC, input TC 971 A/C 293. See IRM 21.5.11.6.2.for appropriate documentation. A filer is only covered under the DFVC program for the years that DOL approved. The DFVC program does not provide a blanket coverage for all years.

If the return image shows the filer marked the indicator for the DFVC program and it was not captured when processed, input TC 971 A/C 294 during the 100% review of the CP213 notice.

All CP213 notices that are not closed via IDRS research or other research tools , MUST be researched on EUAS prior to mailing the CP213 notice to the filer.

A weekly count of the notices closed through EUAS must be provided to the TEGE program analyst assigned oversight of the project. The count is to be provided by COB Monday of each week.

Research IDRS (ENMOD) for history items indicating that a response is expected from the filer. If there is a history item of "H,TPREPLY" suspense the case an additional 14 days from the date of history item. If response is not received within the additional 14 days assess account. Input TC 971 A/C "292 " .

For CP213 notices processed through AMS and no TC 971 A/C XXX input on EMFOL within 3 cycles of transcript sent to AMS, the notice will be sent to the print site to be printed and mailed to the filer. A report on Control D will provide a count of the transcripts not worked per the IRM 21.5.11 procedures.

If the filer responds to the CP 213 notice with any requests not asked for in any previous IRS correspondence, it must be processed in a maximum of 45 days.

If the filer replies to the CP 213 notice and establishes reasonable cause for lateness, input TC 971 with appropriate action code, close your case. See IRM 21.5.11.6.1.

The input of TC 971 with the appropriate action code will generate the CP 213R, Reasonable Cause Established Notice. If the reasonable cause request is denied send the 854C letter and input the appropriate action code.

If the filer replies to the CP 213 notice, examine it carefully to determine if the line items from the INCOMPLETE LINE ITEMS BY RETURN CHART, ( See IRM 21.5.11.5.3.) have been satisfied. If all of them were satisfied, close your case, and do not assess penalty. Input TC 971 with the appropriate action code. See IRM 21.5.11.6.1.

If the filer sends a Form 5500 with additional information:

On a Schedule MB/SB reply, if the filer indicates that the plan is exempt from the requirement to file Schedule MB/SB under IRC §412(h) or 412(i), or the plan is unqualified, input TC 971, the appropriate action code and close case, See IRM 21.5.11.6.1.

If the reply indicates a "frozen plan" or "wasting trust," the year that the plan was determined to be frozen or wasting must be indicated. If it is indicated, follow local procedures for contacting the Area Office about the issue to abate or assess. If the Area Office instructs you to assess, see 21.5.15.6.

Special circumstances that can be closed as "no assessment" after a reply is received to CP 213 are:

When any reply is received that requires "proof" that the return was timely filed, obtain an image of the return from the EUAS.

If the filer is adamant that the return was submitted timely and should not be subject to the incomplete or late penalty because a reply was sent, research CC EMFOL, definer T and ERTVU to ascertain if any new activity is happening. EMFOLT shows all tax account activity, which could include TC 155/156 which would indicate that correspondence was taking place.

If the filer sent a reply on a return that was not properly marked as a reply, it may be in process as an amended return. Carefully consider that reasonable cause may exist based on your research of EMFOL, ERTVU, and consider IRM 20.1.1. criteria carefully. If you believe that the filer is correct, and that no amount of research has shown him/her to be wrong, close your case, input TC 971 and the appropriate action code.

If the filer qualifies for DFVC or states he falls under Notice 2002-23, which provides administrative relief from the penalties under 6652(c)(1),(d),(e), and 6692 of the Internal Revenue Code for failure to timely comply with the annual reporting requirements under 6033(a), 6057, 6058, 6047, and 6059 of the Code with respect to Form 5500. This administrative relief applies to late filers who have satisfied the requirements of the DFVC as administered by the DOL. If the filer provides written documentation or the DFVC number that was given to them by DOL once they are approved and accepted under DFVC, close your case, input TC 971 with the appropriate action code, See IRM 21.5.11.6.1.

If filer or EP Field office replies stating that during examination/audit it was determined no penalties were to be assessed, then a copy of the examination package providing documentation showing the agreement was part of the examination/audit is valid documentation and no assessment is to be made.

On all CP 213 notice replies, if assessment is not required , and no further IRS action is to take place, input TC 971 with appropriate action code, See IRM 21.5.11.6.1.:

If an acknowledgement letter/notice is needed the IDRS letter 168C is available. Do not generate 168C letter for TC 971 / AC 285, 286, or 287, a CP213R notice will generate to the filer.

The CP213R will not generate under the following conditions. For additional information on the CP213R notice refer to section 21.5.11.6.3.:

All Form 5500 returns (series) and loose B, P, and SSA schedules received at IRS will be routed to EP Accounts or EP Entity to research as a reply to an open case. Refer to IRM 3.10.72 and the Mail Routing guide for additional information. If the return or schedule does not apply to an open case route to EFAST for processing. See IRM 21.5.11.1. for appropriate mailing address.

If a Form 5500 or 5500-C is received with DFVC marked on top middle margin of Page 1 or with Apprenticeship & Training Plan/DFVC Program the return must be routed via Form 3210 to the address below:

DFVC Program - DOL
PO Box 70933
Charlotte, NC 28272–0933

The table below provided guidelines as to when a CP 213R notice will be issued to the filers and what actions are needed if the filer has submitted an approved reasonable cause statement.

Certain forms will be received from the DOL vendor that are incomplete. The return will have already posted and may have generated a CP213 notice.

If no assessment was made, assess the SSA Penalty.

Use the number of participants on the copy of Form SSA (these are usually filers with no name and/or SSN). The number of days will be computed from the due date (or extended due date) to the assessment date. If it was a "No Reply," use the Adjustment’s "No Reply" date.

If an assessment was made for a missing SSA, a partial abatement may be necessary. The missing SSA number of participants may have been the entire number shown on the return. (see 21.5.11.7).

If an assessment was made for missing SSN/Name, compare the new copy with the one used for the previous assessment. Any differences will be assessed or abated accordingly.

DOL may assess ERISA penalties on all returns.

If it is also an IRS penalty, a request for abatement must be considered on the IRS assessment only. EMFOL will show CCC "I" , "B" , and "N" for IRS penalties. CCC "P" is for any DOL penalties.

As of January 2006, all new Form 5500 (MFT 74) assessments will be processed and posted to BMF. No new assessments will be sent to Non-Master File (NMF).

Form 5734, Non-Master File Assessment Voucher, will be used for the Assessment of additional tax, penalty, and/or interest for the accounts that are assessed on NMF.

Follow the procedures below to stop NMF notices:

Requests for CSPC NMF - Fax the Form 3177 to 859-669-2299. Fax Cover Sheet to:

Requests for PSPC NMF - Fax the Form 3177 to 215–516–1229. Fax Cover Sheet to:

Contact Lead at 859-669-2889 to ensure the notice will be stopped if request is sent on Fridays after 10:00 am (Mountain Time). Do Not leave a voice message.

Input history item on NMF indicating a 3177 is being sent.

As of January 2006, all new Form 5500 (MFT 74) assessments will be processed and posted on BMF. No new assessments will be sent to Non-Master File (NMF).

This section contains guidelines to follow when processing adjustments to the MFT 74 account on BMF. These guidelines will often advise you if an action may or may not be taken.

If you need to make an adjustment on an account throughout this section you will find references to different IRMs that will help you complete your action.

Adjustment guidelines are a set of Internal Revenue Service (IRS) wide rules to follow when working the adjustments. Refer to IRM 21.5.2 Adjustment Guidelines for additional clarification and procedures.

For Reasonable Cause Criteria see IRM 20.1, Penalty Handbook.

Notices are suppressed various ways depending on the type of notice and the issue. Notices are suppressed with:

Command Code REQ54 is used to adjust tax, penalty, interest. When a REQ54 adjustment action is completed and ADJ54 is released, a source document record is assembled. The folder is forwarded for association with the computer generated Form 5147 - IDRS Transaction Record, printout for filing. A source document is back-up material supporting the adjustment and assembled to be kept for future reference.

As of January 2006, all new Form 5500 (MFT 74) assessments will be processed through BMF.

Form 5500 Prepaid Penalty Assessment payments will be posted to MFT 74 on BMF.

When confirmation is received from Manual Deposit that a payment was received with the CP213 notice, pull the case from the suspense file and process per Assessment Preparation section. See IRM 21.5.11.7.

Advance Payments for the CP213 are held in the Unpostable Account. Prepare Form 5734 for $00, See IRM 21.5.11.7.3.1. and Form 3753 See IRM 21.5.11.23.5. to have the money refunded in accordance with IRM 3.17.79, Campus and MCC and Data Control Automated Non-Master File Accounting.

Place account in monitoring status and follow manual refund guidelines including monitoring account to ensure the manual refund has been issued. For additional information refer to IRM 3.17.79, Accounting Refund Transactions.