21.7.13  Assigning Employer Identification Numbers (EINs) (Cont. 3)

21.7.13.5 
Assigning EINs

21.7.13.5.12 
EIN Assignment: Other/Undetermined Entity Types

21.7.13.5.12.2  (10-01-2005)
Tax Classification Determination: Other/Undetermined Entity

  1. After EIN assignment, if the taxpayer wants a determination to change its tax classification, he/she may seek a determination by requesting a private letter ruling from the IRS under the procedures set forth in Rev. Proc. 2009-1, (or superseding Rev. Proc. for the year at issue) at the following address:

    Internal Revenue Service
    Attn.: CC:PA:LPD:DRU
    P.O.Box 7604
    Ben Franklin Station
    Washington, DC 20044

21.7.13.5.12.3  (10-01-2008)
Research Before Assigning an EIN: Other/Undetermined Entity

  1. A financial institution can request an EIN for the purpose of reporting withholding from IRA, IRA Rollover Trusts, or KEOGH plans (HR 10). See IRM 21.7.13.5.7.5.2 for more information on researching a financial institution before assigning an EIN.

  2. If the organization on Form SS-4 is an association and does not indicate that it is a non-profit, correspond with the taxpayer to determine the type of association.

21.7.13.5.12.4  (10-01-2007)
CC ESIGN Input: Other/Undetermined Entity

  1. The table below describes the fields and the entries that are unique to other or undetermined entities. See IRM 21.7.13.7.3 for general input instructions.

    Field Description of Input Data
    Master-File Ind. The Master File Indicator (MFI) is B or O. Enter a MFI of O when the taxpayer:
    • Is requesting an EIN for information returns or a bank account (for example, an investment club for dividend and interest reporting, a bowling league for depositing dues, disregarded entity, etc.), and

    • Has no BMF filing requirements.

    Filing-Requirements The filing requirement is the tax return that needs to be filed:
    • If employees are indicated, enter filing requirement 941 or 944 (as appropriate) and 940. If agricultural employees are indicate, enter filing requirement 943 and 940.

    • If it can be determined that the entity is liable for excise taxes, enter a filing requirement of 720.

21.7.13.5.13  (02-20-2013)
EIN Assignment: Foreign Entities

  1. This subsection contains information on foreign entities, including:

    • Master File indicator and filing requirements for foreign entities (IRM 21.7.13.5.13.1)

    • Special processing requirements for Commonwealth of the Northern Mariana Islands (IRM 21.7.13.5.13.2); and

    • Special processing requirements for Turks Island, Grand Turk Island, Caicos, and Belize City (IRM 21.7.13.5.13.3)

    Note:

    The Cincinnati campus EIN International operation processes paper requests from Virgin Islands, Puerto Rico, Guam, American Samoa, Northern Mariana Islands and Palau. If you receive a paper request from one of these territories/possessions, fax to Cincinnati (859) 669–5987. If request is by phone, refer taxpayer to (267) 941-1099 (not toll free). Or, the taxpayer can fax a completed Form SS-4 to fax number (859) 669–5987, or mail the completed form to: IRS, Attn: EIN International Operation, Cincinnati, OH 45999. See IRM 21.7.13.7.2.2 for processing timeframes.

21.7.13.5.13.1  (10-01-2013)
Master File Indicator and Filing Requirement: Foreign Entities

  1. Assign a filing requirement for Form 1042, Annual Withholding Tax Return for U.S. Source Income for Foreign Persons, and Form 945, Annual Withheld Income Tax for Foreign Persons, when required for a foreign corporation. These are required when a foreign corporation is:

    • Filing under Treas. Reg. § 1.1442-1, and

    • Requesting an EIN as a Qualified Intermediary (QI)

    Note:

    The Large Business & International Office requests a one time block of EINs for QIs. The Form SS-4 is examined by the Large Business & International Office before it is sent to the Cincinnati Customer Service Site.

  2. A foreign corporation, although not required to file a U.S. tax return under IRC § 1442, may still request an EIN.

    • The taxpayer should enter "N/A" on Lines 10 through 16 of Form SS-4.

    • See IRM 21.7.13.3.2.7 for a list of explanations that may be entered on Line 10 and, if present, assign an EIN using MFI O.

    • Do not correspond for documentation (for example passport, driver's license, national ID card, etc.).

    • If the foreign entity later is required to file a U. S. tax return, it should not apply for a new EIN, but should use the EIN that was first assigned.

  3. A fideicomiso (Mexican Land Trust), that is described in Rev. Rul. 2013–26 in IRB 1267, is not treated as a trust for U.S. tax purposes and thus is not required to file a Form 3520 , Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, a Form 3520A , Annual Return of Foreign Trust with a U.S. Owner, or a Form 1040NR, U.S. Nonresident Alien Income Tax Return. If the fidelcomiso at issue is not one that is described in Rev. Rul. 2013–14, then, depending on the facts and circumstances, it may be treated as a trust for U.S. tax purposes and may have information filing requirements as well as income tax filing requirements. They are not required to file a Form 1041 , U.S. Income Tax Return for Estates & Trusts. Assign the EIN using MFI O.

  4. See IRM 21.7.13.7.3 for general ESIGN input requirements.

21.7.13.5.13.2  (10-01-2013)
Commonwealth of the Northern Mariana Islands (CNMI)

  1. Employers in the Commonwealth of the Northern Mariana Islands (CNMI) required to file Forms 941 must have EINs issued by the IRS. These procedures are for use by the Cincinnati Campus (CAMC) only.

    Step Who is Responsible Action
    1 CNMI Request a block of EINs.
    2 CAMC Obtain a block of EINs. ( See IRM 21.7.13.3.9.3 for procedures.)
    3 CAMC Forward the listing to CNMI. Maintain one copy of the list and mark CNMI.
    4 CNMI
    • Use each EIN indicating the taxpayer's name, address, and type of return filed or to be filed beside the appropriate number.

    • When all numbers are used, send a copy of the completed list back to CAMC.

    5 CAMC File the completed list with the other bulk EIN assignment lists.
  2. The address of CNMI is

    Internal Revenue Service
    Drop Box - IRS
    Saipan, CM 96950

21.7.13.5.13.3  (10-01-2005)
EIN Requests for Turks Island, Grand Turk, Caicos, or Belize City

  1. Follow the steps in the table below to process a Form SS-4 or a request for bulk assignments received for partnerships, trusts, associations, or corporations located in Turks Island, Grand Turk Island, Caicos, or Belize City.

    Step Action
    1 Photocopy each Form SS-4 or request after the EIN has been notated.
    2 On a monthly basis, forward the photocopies to:
    AC (International)
    Planning & Special Programs
    Attn.: Tax Shelter Coordinator
    950 L'Enfant Plaza Room 4415
    Washington, DC 20024

21.7.13.5.14  (03-11-2014)
Home Care Service Recipients (HCSRs) and Section 3504 Agents

  1. An employer may request that the IRS authorize an agent under Internal Revenue Code ( IRC) § 3504 to withhold, report, and pay federal employment taxes on its behalf. Section 3504 agents may refer to themselves as:

    • Household employer agents

    • Fiscal agents

    • Employer agents, or

    • Fiscal intermediaries

  2. The employer mentioned above may be an individual receiving home-care services through a state or local government program and is one type of household employer. These individuals are referred to as Home Care Service Recipients (HCSRs).

  3. A Section 3504 Agent may:

    • Represent many HCSRs. These individuals may be referred to as "clients" by the agent.

    • Be a government entity or a non-government entity (a non-government entity is a third party that contracts with a state or local government agency to be an IRC 3504 agent for Home Care Service Recipients)

    • Already have an EIN that is used to file employment taxes for the entity's own employees

    Note:

    A government entity acting as Section 3504 agent for HCSRs must request a second EIN to be used exclusively for acting on behalf of HCSRs. Non-government agents are not encouraged to obtain a second EIN to file employment taxes on behalf of HCSRs. The Section 3504 Agent should file aggregate employment tax returns that include taxes for all of their own employees and for the employees of the HCSRs. However, if requested, non-governmental agents may obtain a second EIN to file employment taxes on behalf of HCSRs.

  4. In an effort to correctly identify these agents, the Form SS-4 instructions advise Section 3504 agents for HCSRs to check the "Other" box and enter "Household Employer Agent " . If the agent is a government entity, the SS-4 instructions require the agent also to check the box for State/local government.

  5. Take the following steps to assign an EIN to a government entity acting as Section 3504 agent on behalf of HCSRs:

    Caution:

    There are very few government entities that act as agents. An entity that has contracted with a government entity to act as an agent is not a government entity and should not be assigned Employment Code A.

    1. Establish the account with Employment Code "A" , with 941 and 940 filing requirements only.

    2. Add "AS FISCAL AGENT" on the Primary Name Line.

  6. If a non-governmental agent insists on receiving a second EIN to represent these HCSRs:

    1. Establish the account with 941 and Form 940 filing requirements only.

    2. Add "AS FISCAL AGENT" to the end of the company name on the Primary Name Line.

  7. Additionally, Forms SS-4 are submitted requesting EINs for the HCSRs. These accounts may be difficult to recognize on Form SS-4. Be alert to phrases such as "Household Employer Using Employer Agent" or "Home Care Service Recipient " .

    Caution:

    Many times, the SS-4 for an HCSR is submitted by the fiscal agent. The fiscal agent may list him/herself as a third party designee. Establish the account with the information provided on Form SS-4. Do not reject the application if the address, phone number, or care-of name line of the HCSR matches the TPD's or if the signature on Form SS-4 is that of the agent or another individual. These customers are often unable to handle their affairs and must be handled with sensitivity. The fiscal agent for an HCSR must have an EIN for the HCSR before they can file Form 2678 and begin paying employment and FUTA taxes and filing those returns on behalf of the HCSR.

    1. Establish these accounts as sole proprietors with no filing requirements.

    2. Add "HCSR" to the primary name line.

      Example:

      JOHN]DOE]HCSR

      Note:

      If a previously established sole proprietorship account is found for the HCSR, do not add "HCSR" to the primary name line. The remaining information on Form SS-4 should be entered as shown. Do not add the Third Party Designee (TPD) to the In-Care-Of Name line or enter the TPD's address in place of the mailing address shown on the Form SS-4.

    3. Do not treat them as you would normally treat household employers (do not input Return ID Code ZZ on CC ESIGN), even if box 13 is checked indicating they have household employees. The agent will file employment and FUTA tax returns on behalf of these HCSRs.

21.7.13.6  (01-26-2012)
Making EIN Account Changes (CC BNCHG/BRCHG)

  1. All account information, with the exception of some filing requirement codes, can be changed on the BMF using CC BNCHG. For changing information on new or reactivated entities still pending to post, see IRM 3.13.2.6.3.2.

  2. This section contains information on:

    • Accessing CC BNCHG and CC BRCHG (IRM 21.7.13.6.1.)

    • Handling account change requests initiated by a third party (IRM 21.7.13.6.2.)

    • Consolidating duplicate EINs (IRM 21.7.13.6.3.)

    • Closing an EIN account (IRM 21.7.13.6.4.); and

    • Changing information on an EIN account (IRM 21.7.13.6.5.)

21.7.13.6.1  (10-01-2014)
Accessing CC BNCHG

  1. To change account information on CC BNCHG, first access the account using CC ENMOD. Overlay ENMOD with ENREQ. CC BNCHG is used to make all account changes that are permissible by the EIN teams.

  2. Enter the entity's EIN to display the account. You must have a source document (letter from taxpayer, returned CP 575, or signed Form SS-4) before making any account changes. Work account changes under OFP 710-01323. No account changes can be worked by phone in EIN, unless we made the error establishing or updating the account and there is no account activity (e.g., for corrections to the primary name line, IRM 21.7.13.6.5.6). If account activity is present, including the presence of any tax modules, the case must be referred to the appropriate BMF Entity function. See IRM 21.7.13.7.2.4.

    Exception:

    For address changes, see IRM 21.7.13.6.5.1

    Note:

    Always perform complete research (including CC INOLE, if necessary) before making changes to an account. Any transaction that needs to be cycled or held for later input can be held up to six cycles using a cycle delay code. See IRM 21.5.2.4.17, Posting Delay Codes, for additional information.

21.7.13.6.2  (04-16-2009)
Third Party Authorization for Account Changes

  1. If a third party initiates a change to account information, research the CAF using CC CFINK to verify that the individual has proper authorization before processing the request. (If account has activity, transfer to BMF Entity. See IRM 21.7.13.7.2.4.)

  2. If authorization cannot be found:

    • Send Letter 135C, POA Needed to Furnish Information, and

    • Destroy the request.

      Reminder:

      For information about an EIN, the third party must have the original document authorizing him to act for that taxpayer.

21.7.13.6.3  (03-21-2013)
Consolidating Duplicate EINs (CC BRCHG)

  1. Consolidations of two or more EINs must be done by the Entity function per IRM 3.13.2.13 Multiple EIN. Account consolidation requires an extensive knowledge of incompatible filing requirements, freeze codes, and many other factors that can cause a no-merge situation. The BMF Entity function, therefore, has the sole authority for merging BMF accounts.

    Exception:

    See IRM 21.3.8.9.6 for Exempt Organization consolidations.

  2. On the phone if, during the research process, you discover that an entity has been assigned two (or more) EINs:

    1. Ask the taxpayer which EIN they would like to retain. If the taxpayer has no preference, look to see if one of the EINs has Form 941 filing requirements. If so, advise the taxpayer to use that EIN. If neither of the EINs has a Form 941 filing requirement or if both EINs have Form 941 filing requirements, advise the taxpayer to use the earliest assigned EIN.

    2. Prepare and forward Form 4442/e-4442, Inquiry Referral, to the BMF Entity function. See IRM 21.7.13.7.2.4 for BMF Entity state mapping.

    3. Advise the Entity function which EIN should be retained based on taxpayer response or research in Step 1 above.

  3. If the problem is identified as a result of correspondence received (returned CP 575, taxpayer letter etc.), follow local procedures to route the correspondence to the BMF Entity function.

  4. In either case, forward these referrals to BMF Entity on a daily basis.

21.7.13.6.4  (10-01-2010)
Closing an EIN Account

  1. All requests for EIN cancellations are processed by BMF Entity. If the taxpayer has contacted us via phone asking for cancellation, advise the caller to send a written request to BMF Entity. If the taxpayer has sent us a letter, route the request to BMF Entity.

    Note:

    Once an EIN has been assigned to a business entity, it is a permanent identification number for the entity and cannot be "cancelled," The IRS can "close" the account. However, taxpayers will often request that an EIN be "cancelled" due to lack of understanding of IRS procedures.

    If the entity’s principal business, office or agency is located in: Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any address located outside the United States
    Send BMF Correspondence to: Internal Revenue Service Cincinnati, OH 45999 Internal Revenue Service Ogden, UT 84201

21.7.13.6.5  (10-01-2006)
Changing EIN Account Information

  1. This subsection contains information on changing BMF accounts:

    • Address (IRM 21.7.13.6.5.1.)

    • Authority for Changing Filing Requirements (IRM 21.7.13.6.5.2.)

    • Changing an Employment Code Assigned in Error (Employment Code "F" (IRM 21.7.13.6.5.3.)

    • Deleting an Employment Code (IRM 21.7.13.6.5.4. )

    • Identifying EIN Account Information (Transaction Codes) (IRM 21.7.13.6.5.5.)

    • Authority for Primary Name Changes (IRM 21.7.13.6.5.6.)

21.7.13.6.5.1  (05-23-2014)
Changing an Address

  1. A change of address can be accepted by telephone. See IRM 21.1.3.20(3), Oral Statement Authority.

  2. When changing a taxpayer's address on CC BNCHG, remember to update all required fields (Street Address, City, ZIP, etc.).

    Note:

    It is not necessary to input a transaction code when changing an address. A TC 014 generates when the change is posted.

  3. Do not update the address if the source of the request is an obsolete FTD coupon or obsolete reorder form with the old address crossed out and the new address written in.

    Note:

    If inputting a foreign address, leave State field blank. See IRM 3.13.2.3.5, Foreign International Mailing and Location Addresses, for input information.

  4. If tax related correspondence is received, fax it to the appropriate campus/operation using the SERP - Referral Fax Numbers guide.

  5. If entity related correspondence is received, transfer to BMF Entity, per the following table:

    If the entity’s principal business, office or agency is located in: Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any address located outside the United States
    Send BMF Correspondence to: Internal Revenue Service Cincinnati, OH 45999 Internal Revenue Service Ogden, UT 84201

21.7.13.6.5.2  (10-18-2006)
Authority for Changing Filing Requirements

  1. The BMF ENTITY function can add, change, or delete filing requirements on the Master File using CC BNCHG, including some that must be entered or changed after an account has been set up on the BMF (they cannot be input using CC ESIGN).

  2. The EIN function can also change filing requirements, but only if there has been no activity on the account.

    • You must have a source document (letter from the taxpayer, returned CP 575, or signed Form SS-4) before making any change to the account.

    • Work account changes under OFP 710-01323.

  3. Notate the remarks section of CC BNCHG screen with source document information "CP 575" , "Letter from TP" , "Signed SS-4" ).

21.7.13.6.5.3  (10-01-2005)
Changing an Employment Code Assigned in Error (Employment Code "F" )

  1. Use the information in the table below to determine the appropriate action to take if:

    • A legitimate employment code "F" filer was assigned an incorrect employment code, or

    • An entity was assigned employment code "F" in error

    Note:

    If there is any account activity, including the presence of any tax modules, forward the correspondence to the appropriate BMF Entity function for correction.

    If the organization Then
    • Is a legitimate "F" code filer, and

    • Another employment code was assigned in error

    • Remove any erroneous filing requirements, such as 1120 or 1065, and

    • Change the employment code to "F."

    • Is not a legitimate "F" code filer, and

    • Was assigned employment code "F" in error

    • Remove any erroneous filing requirements

    • Remove the "F" code, and

    • Establish the entity with the correct employment code and filing requirements.


    After updating the entity's account, forward the information to Adjustments so that the entity can be assessed penalty and interest under the correct filing requirements.

    Note:

    Make sure the organization does not have another EIN established for the same "F" code entity.

21.7.13.6.5.4  (04-22-2013)
Deleting an Existing Employment Code

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21.7.13.6.5.5  (10-01-2009)
Identifying EIN Account Information (Transaction Codes)

  1. If EIN account information has been added or changed on the BMF, a system-generated transaction code, identifying the nature of the change can be viewed on:

    • CC ENMOD (for approximately two weeks), and

    • CC BMFOL (indefinitely)

  2. The table below provides a list of generated transaction codes and the changes that they indicate. For a complete list of entity related transaction codes, see Document 6209, Master File Codes, - Transaction Codes.

    Transaction code Indicates
    005 and 006 The account has successfully merged to the current EIN from another number. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the cross-reference TIN.
    011 Changes TIN of an Account on the Master File or consolidates two TINs.
    013 The Primary Name has changed.
    014 An account address has changed.
    016 Information in one or more of the following fields has changed:
    • Payer Master File indicator

    • BMF filing requirements

    • Railroad Retirement Board Numbers

    • Form 8123 Code

    • Fiscal Year Month

    • Employment Code

    • Date of Death

    • Sole Proprietor

    • SSN Magnetic Tape/FTD code

    • Sort Name

    • Location Street address

    • In-Care of Name.

    030 Location codes have been updated when a change in campus code is involved.
    052 Reverses all previously posted TC 053, 054, or 055 transactions.
    053 An accounting period has changed as a result of Form 1128.
    054 An FYM has been approved under Rev. Proc. 87-32.
    055 An FYM has been approved under § 444.
    058 Form 8716 has been rejected.
    059 Form 1128 has been rejected.
    061 An election to be a Foreign Sales Corporation (FSC) or small FSC has been revoked.
    062 The last FSC-related transaction (TC 061, 063, 064, or 065) has been reversed.
    063 An election to be an FSC or small FSC has been received.
    064 An election to be an FSC or small FSC has been denied.
    065 Notification of revocation of an FSC or small FSC has been received.
    066 An election to be an FSC or small FSC has been terminated.
    070 A church has been exempted from Social Security taxes.
    071 A church's exemption from Social Security taxes has been revoked.
    072 TC 070 input in error has been reversed.
    073 TC 071 input in error has been reversed.
    076 Form 8832 has been processed at OSC or CSC.
    093 Application for Sub-Chapter S election, Form 2553, received.
    090 Indicates that beginning with the transaction date, the corporation will be taxed as a small business corporation.
    094 Sub-Chapter S election denied.

21.7.13.6.5.6  (06-06-2013)
Authority for Making Primary Name Line Changes

  1. The authority for making changes to a primary name line is delegated to the BMF Entity function.

    • Any correspondence received after an EIN has been assigned, requesting a change to the primary name line, must be routed to the appropriate BMF Entity function. See IRM 21.7.13.7.2.4.

    • If a phone call is received asking for a change to the primary name line, advise the taxpayer the request must be made in writing. Advise the taxpayer to send the request to the BMF Entity function. If the entity is a corporation or an LLC, advise them to include a copy of the amendment to their Articles of Incorporation or Articles of Organization showing the entity's correct name.

  2. Accounts Management employees working EIN paper or phones cannot make changes to the primary name line, but can make corrections. Corrections include misspellings, incomplete names, any missing or incorrect suffixes, finger errors, etc. These corrections can be made via correspondence or phone call.

    Note:

    If a taxpayer (corporation, partnership, LLC) asks that the word "the" be added to their primary name line, explain that IRS generally does not include the word "the" in the name line. If the taxpayer is insistent, add the word "the" in the name line with a bracket so the name control remains unchanged i.e., THE]ABC CORP. Using the bracket, the name control will remain ABCC.

21.7.13.7  (10-01-2006)
State Mapping, Processing Times, Correspondence, ESIGN Entries, Employment Codes, Filing Requirements, BNCHG, Notices, and Letters

  1. This subsection contains information that is referenced throughout this IRM as well as supplemental information that can be used for occasional reference, or when additional detail is needed when performing the EIN job function.

  2. This subsection contains the following information:

    • State Mapping (IRM 21.7.13.7.1.)

    • Processing timeframes and batching for incoming taxpayer EIN requests and correspondence (IRM 21.7.13.7.2.)

    • Detailed procedures for completing the fields on the ESIGN screen (IRM 21.7.13.7.3.)

    • Detailed descriptions of the various employment codes that are assigned to a non-profit/exempt entity (IRM 21.7.13.7.4. )

    • Detailed descriptions of various tax forms (IRM 21.7.13.7.5.)

    • Instructions for changing filing requirements using CC BNCHG (IRM 21.7.13.7.6.)

    • Some common letters that are sent to taxpayers from the EIN function (IRM 21.7.13.7.7.)

    • Notices to taxpayers that are automatically generated when an EIN request is processed (IRM 21.7.13.7.8. )

21.7.13.7.1  (02-20-2013)
State Mapping for Assigning EINs

  1. The table below identifies the appropriate campus to which taxpayers should apply for an EIN (fax and mail), based on the entity's location.

    If the principal business, office or agency, or legal residence in the case of an individual, is located in: File or fax at:
    One of the 50 states or the District of Columbia Internal Revenue Service
    ATTN: EIN Operation
    Cincinnati, OH 45999
    Fax: 859–669–5760
    If no legal residence, principal office or principal agency in any state (International/US Possessions) Internal Revenue Service
    ATTN: EIN International Operation
    Cincinnati, OH 45999
    Fax: 859–669–5987

21.7.13.7.2  (10-01-2005)
Forms SS-4 and Correspondence: Processing Timeframes and Batching

  1. This subsection contains information on processing timeframes and batching requirements, including:

    • Determining the timeframe start date (IRM 21.7.13.7.2.1.)

    • Processing timeframes (IRM 21.7.13.7.2.2. )

    • Correspondence Worked by Accounts Management EIN Teams (IRM 21.7.13.7.2.3.)

    • Correspondence Worked by Submission Processing BMF Entity Teams (State Mapping BMF) (IRM 21.7.13.7.2.4.)

    • Receiving and sorting incoming cases (IRM 21.7.13.7.2.5.); and

    • Rebatching work that has been batched under an incorrect category (IRM 21.7.13.7.2.6.)

21.7.13.7.2.1  (10-01-2006)
Determining the Timeframe Start Date

  1. All timeframes start with IRS received date.

21.7.13.7.2.2  (10-01-2013)
Processing Timeframes

  1. All EIN cases must be worked within a timeframe based on the IRS received date, unless otherwise noted. Work must be batched by the end of the day or the time designated as the end of the day.

  2. Use the table below to determine appropriate processing timeframes.

    Work type Required timeframe (from IRS received date)
    SS-4 (Fax) 4 business days
    SS-4 (Mail) 30 days
    Suspended Application 4 business days after receipt of requested information
    Banklist (fax receipts) 10 business days
    Banklist (mail receipts) 10 business days from receipt in Accounts Management Banklist unit
    EIN CP Notice Responses 30 days
    General EIN Correspondence 30 days
  3. Responses to CP Notices and general EIN correspondence are subject to Policy Statement P-21-3 requirements, per IRM 21.3.3. If cases cannot be closed before the 30th day, the taxpayer must be contacted by telephone and advised when it will be resolved, or an interim letter ( Letter 2645C ) must be issued.

21.7.13.7.2.3  (03-28-2011)
Correspondence Worked by Accounts Management EIN Teams

  1. Work the following correspondence, if received in the EIN teams. Most change requests can only be made if there is no account activity. Account activity includes the existence of any tax modules, whether a payment or return has posted or not. If any account activity is present, send the correspondence to the appropriate BMF Entity function for resolution. See IRM 21.7.13.7.2.4 for BMF Entity State Mapping.

    Note:

    You must have a source document (letter from taxpayer, returned CP 575, or signed Form SS-4) . Work account changes under OFP 710–01323.

    • Address changes requested on correspondence or Form 8822

    • Trade Name, Also Known As or Doing Business As name found on Sort Name Line and Care-of name changes, regardless of account activity

      Reminder:

      Primary name line changes, must be sent to the Entity function. See IRM 21.7.13.6.5.6 for corrections EIN teams can make.

    • Entity Reactivations (TC 000). See IRM 21.7.13.4.2.6.

    • Filing requirement changes, including deletions (on newly assigned EINs with no account activity). Ensure any filing requirements being added are compatible with posted filing requirements. If not, first delete the incorrect code, then separately add the correct code using a posting delay of 1 cycle to avoid creating an unpostable transaction.

    • Questions or correspondence regarding why an entity was established

    • Correspondence regarding 69/70 prefix. See IRM 21.7.13.2.4.1.

    • Change in Business Operation Date (no account activity)

    • Change in Wages Paid Date (no account activity)

    • Verification of EINs

21.7.13.7.2.4  (10-01-2014)
Cases Forwarded to Submission Processing BMF Entity

  1. Forward correspondence concerning the following issues to BMF Entity, if received in the EIN function:

    • Form 8716 and Form 1128 FYM changes

    • Removing filing requirements in an account that has account activity

    • All Account Merges (TC 011) regardless of account activity

    • Closing an account (regardless of account activity)

    • Transferring filing extensions between accounts

    • Estates claiming Form 1041 filing requirements not required due to the amount of income interest received

    • Changes in corporate officers, general partners, or members, for example, after the account has been established

    • Verification of EIN for Backup Withholding (Fiscal Agents)

    • FYM changes with account activity

    • Change in BOD with account activity

    • Change in WPD with account activity

    • Changes to the Primary Name Line

  2. The following is the State Mapping for BMF Entity:

    If the entity’s principal business, office or agency is located in: Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia or Wisconsin Alabama, Alaska, Arkansas, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside of the United States
    Send BMF Correspondence to: Internal Revenue Service Cincinnati, OH 45999 Internal Revenue Service Ogden, UT 84201

21.7.13.7.2.5  (10-01-2006)
Receiving and Sorting Incoming Cases

  1. Incoming mail is delivered to the AM EIN function clerical support area, or is picked up at least daily by an EIN function designee from the appropriate area(s).

  2. The mail is categorized when it is sorted. Items that belong in a different category are sorted, as appropriate.

    Note:

    See IRM 21.7.13.7.2.2 for category timeframes.

  3. The sorter must have a working knowledge of EIN cases.

  4. Each category may be sub-sorted at the option of each campus.

  5. Certain types of cases cannot be delivered to EIN function through mail, but are hand carried to the manager or designee. It is the responsibility of the manager or designee to batch these cases within the appropriate working timeframes.

    Note:

    Do not merge the received dates. Handle the cases on a "First in-First out" basis.

21.7.13.7.2.6  (10-01-2005)
Rebatching Work

  1. If work has been batched under an incorrect category, it can only be re-batched during the initial week.

  2. If work is batched under a given category, and it is necessary to suspense any of the items in the batch or even the entire batch, do not move the batch/work to a category with a longer aging criteria.

    Caution:

    If you receive information that allows a suspended case to be processed (such as correspondence, research or documents), do not close the case and reopen it with a new received date.

21.7.13.7.3  (10-01-2006)
CC ESIGN Input Screen

  1. This subsection contains:

    • An overview of the CC ESIGN screen

    • Information on how to complete the fields

    Note:

    Be careful when inputting data on ESIGN and double check your work for accuracy.

21.7.13.7.3.1  (10-01-2005)
Overview

  1. The ESIGN command code is used to enter taxpayer information. The taxpayer information can be entered:

    • Without an EIN, if one is not found

    • With an EIN, if one is found but is not established on the appropriate Master File

  2. If a specific EIN is not entered on the ESIGN screen, one is generated from the EIN Assignment Control File (EACF).

    Note:

    The new EIN is validated using the National Account Profile (NAP) to ensure that the EIN does not already exist on the Master File.

    • The first two digits of the EIN indicate the prefix for the campus that assigns the EIN.

    • The third digit of the EIN indicates whether the account is a regular series, or an estate/trust 6/7 million series.

  3. Validation checks are performed to assure that the input data is as accurate and consistent as possible.

    • If all fields are valid, an EIN is assigned to the taxpayer's account.

    • If invalid conditions are present, the input data is re-displayed and errors are identified with an asterisk (*) next to the item.

  4. After an EIN is assigned, the taxpayer's information is immediately stored on the following databases:

    • Name Search Facility (NSF), and

    • BMF Taxpayer Information File (BTIF) or EPMF Taxpayer Information File (ZTIF)

  5. The table below describes the information contained in each of these databases and the command code used to access it.

    Database Description Command Code
    Name Search Facility Contains the taxpayer name and address Use CC NAMEE.
    EPMF Taxpayer Information File Contains the taxpayer's account information Use CC ENMOD.

    Note:

    The taxpayer's EIN must be used to access this information.

21.7.13.7.3.2  (10-01-2005)
EIN Input

  1. EIN is not a required field.

  2. If a valid EIN is available, enter it in this field. If not, a new EIN is assigned.

  3. The first two characters of the EIN must be a valid EIN prefix. See IRM 21.7.13.2.4.

21.7.13.7.3.3  (10-01-2008)
Master File Indicator Input

  1. The Master File indicator (MFI) is a required field. It identifies where an EIN will be established or assigned.

  2. The valid entries for this field are B, O, and P.

  3. The table below describes when to use each MFI code.

    MFI Code When to Use Examples
    B Use this indicator code to:
    • Send the record to BMF with a TC 000, and

    • Establish BMF filing requirements.

    Exception:

    See IRM 21.7.13.7.4. for exception processing requirements for federal government/military and state/local government entities with no employees.

    Taxpayer
    • Is filing any BMF tax return

    • Is a trust, estate, or multi-member LLC

    • Is a partnership

    • Is a corporation

    • Has employees

    • Accepts wagering

    • Owns a heavy vehicle for hauling

    • Is a withholding agent (TEFRA)

    • Is a pension/profit sharing/retirement plan and filing a BMF return

    • Is a REMIC

    • Is an unincorporated business organization trust and is filing a BMF return.

    • Is a political organization under Section 527 or Form 8871 will be filed.

    O Use this indicator code to
    • Send the record to the BMF with a TC 000, and

    • Establish the entity with no filing requirements.

    • Exempt organizations

    • Social clubs

    • Pension/profit sharing/retirement plan not filing a BMF return

    • Mutual fund investment companies with Form 1096 filing requirements

    • Lottery clubs

    • Administrator of a pension plan

    • Individuals with household employees

    • Disregarded entities under Check the Box rule ( Form 8832)

    P Use this indicator code only to:
    • Assign a new EIN to a sponsor or employer of a plan

    • Send the record to BMF and EPMF with a TC 000, and

    • Establish the entity with no filing requirements.

    Note:

    This indicator code is only valid with input of notice information codes E, F, K, P, R, or blank. See IRM 21.7.13.7.3.13.

    Note:

    The taxpayer must indicate he/she is filing Form 5500 or Form 5330.

    Sponsor or employer of a plan.

21.7.13.7.3.4  (10-01-2005)
Location Code Input

  1. The location code is a required field.

  2. The table below describes criteria for location code.

    Location Code Input Criteria
    Number and type of characters This field must contain four numeric characters.
    First two characters Must be a valid EIN prefix code.
    Last two characters The entry of 00 for the Area Office Code is already displayed in the field.

21.7.13.7.3.5  (10-01-2005)
Application Case Identifier Input

  1. The application case identifier is not a required field.

  2. This field is used to enter an EACS (EP/EO Application Control System) (IDRS) application case identifier. It is an 11 character field with 9 numerics and 2 alpha characters. Otherwise, this field will be blank.

21.7.13.7.3.6  (10-01-2005)
Name Field Input

  1. This subsection contains information for name fields, including:

    • Name Control input (IRM 21.7.13.7.3.6.1. )

    • Primary Name (legal name) input (IRM 21.7.13.7.3.6.2.)

    • Continuation of Primary Name input (IRM 21.7.13.7.3.6.3.)

    • Sort Name (DBA name or business name) input (IRM 21.7.13.7.3.6.4.)

    • In-Care of Name input (IRM 21.7.13.7.3.6.5 .)

      Note:

      Name fields of the entity portion on the BMF must be input properly to ensure that outgoing mail to taxpayers contains the Primary Name (legal name) on the first name line.

21.7.13.7.3.6.1  (10-01-2005)
Name Control Input

  1. Name Control is a required field.

  2. The Name Control must match the Name Control indicated in the Primary Name line.

  3. The table below describes field requirements for the Name Control field.

    Name Control Input Field Requirements
    Number of characters allowed Four alpha and/or numeric characters
    First character Must be alpha or numeric
    Last three characters Can be:
    • Alpha

    • Numeric

    • Blank.

    • The special characters, hyphen (-) or ampersand (&).

    Note:

    Blanks cannot appear between characters.

  4. Do not alter the Name Control displayed on the Plan Case Control File (PCCF), if the Master File Indicator is "B" or "O" and the EACS (EP/EO Application Control System (IDRS)) case number is present. See IRM 2.4.8.5, EACS Employee Plan/Exempt Organization (EP/EO) Processing for more information.

  5. For examples of BMF Name Control, see Document 7071-A, BMF Name Control Job Aid.

21.7.13.7.3.6.2  (10-01-2005)
Primary Name Input

  1. This subsection contains information on Primary Name input, including:

    • Basic information on Primary Name input ( See IRM 21.7.13.7.3.6.2.1.)

    • Primary Name input field requirements ( See IRM 21.7.13.7.3.6.2.2.)

    • Information on names of Spanish extraction ( See IRM 21.7.13.7.3.6.2.3.)

21.7.13.7.3.6.2.1  (10-01-2005)
Basic Information on Primary Name Input

  1. Primary name is a required field.

21.7.13.7.3.6.2.2  (04-22-2013)
Primary Name Input Field Requirements

  1. The table below describes field requirements for the Primary Name field.

    Primary Name Input Field Requirements
    Number of characters allowed 35 characters per line
    First character Must be alpha or numeric
    Subsequent characters Can be:
    • Alpha

    • Numeric

    • Blank, or

    • The special characters, hyphen (-), ampersand (&), or bracket (]).

  2. Use the table below to handle special circumstances when making field entries for Primary Name.

    Primary Name - Special Circumstances Instruction
    Invalid characters, such as a period (.) Drop the character from the taxpayer's name and leave a space.

    Example:

    Enter "Jones.com" as "JONES COM."

    Backward (\) and forward (/) slashes Substitute a hyphen (-).
    Apostrophe (') Drop the apostrophe and do not leave a space.
    "The" used in a primary name Delete "the" in the primary name, unless it is followed by only one word. In this case, do not delete "the" (THE FLAMINGO).

21.7.13.7.3.6.2.3  (01-11-2007)
Information on Names of Spanish Extraction

  1. Many names of Spanish extraction include two surnames. The name control is derived from the first surname. In these cases, the mother's surname (Matronymic) is the last name and must be part of the Primary Name input.

    Note:

    The "Y" (Spanish for "and" between the two names) comes before the Matronymic.

  2. The phrase "DEL" , "DE" , or "DE LA" , before an Hispanic name is part of the last name. If the phrase appears before a non-Hispanic name, do not delete it, but do not consider it part of the taxpayer's last name.

  3. Senor (Mr.), Senora (Mrs.), Hijos (sons), and Hermanos (brothers) can appear in business names.

  4. Delete the following titles:

    • ESP

    • EST DE

    • ESPOSA DE (wife of VDA)

    • VDA

    • DE VIUD (widow of)

    • Senor

    • Senora

    • Hijos

    • Hermanos

  5. See Document 7071-A, BMF Name Control Job Aid, for additional information and examples.

21.7.13.7.3.6.3  (10-01-2005)
Continuation of Primary Name Input

  1. The Continuation of Primary Name field is not a required field and information can be entered in this field only if information has been entered in the Primary Name field. The first position is a bracket (]). Subsequent positions may be alphabetic, numeric, hyphen (-), ampersand (&), or blank.

  2. Do not split a word between the Primary Name line and the Continuation of Primary Name line.

  3. The table below describes field requirements for the Continuation of Primary Name field.

    Continuation of Primary Name Input Field Requirements
    Number of characters allowed 35 characters per line
    Characters Can be:
    • Alpha

    • Numeric

    • Blank, or

    • The special characters, hyphen (-) or ampersand (&)

    Note:

    Any characters following two or more sequential blanks are invalid.

21.7.13.7.3.6.4  (10-01-2005)
Sort Name Input

  1. This subsection contains information on Sort name input, including:

    • Basic information on Sort Name input ( See IRM 21.7.13.7.3.6.4.1), and

    • Sort Name field requirements ( See IRM 21.7.13.7.3.6.4.2. )

21.7.13.7.3.6.4.1  (10-01-2005)
Basic Information on the Sort Name Input

  1. Sort Name is not a required field.

  2. The Sort Name is another way to locate the taxpayer. When a Sort Name is identified on input, Master File also identifies the Sort Name. This allows the Sort Name to be used on the EIN Key Index File (CC NAMEB) and the Names Search Facility (CC NAMES and NAMEE) to locate the taxpayer.

  3. CC ESIGN will not allow the Primary Name line and the Sort Name line to be identical or match more than 15 characters.

  4. Use the Sort Name for:

    • A business/trade name, if it is different from the primary name on line 1 of the Form SS-4

    • A trustee of a trust, if the trustee is an individual

    • An administrator/executor (or other title) of an estate, if it is an individual

      Note:

      If no title is indicated, use "executor" for the person identified on Line 3 of Form SS-4.

    • A general partner (if an individual), if the partnership does not have both a legal name and a business/trade name

      Note:

      Do not put another business entity as a general partner in the Sort Name line.

    • Specific information for identification, such as the local number, district number, unit number, school name, or government division.

  5. Do not identify the following as a Sort Name:

    • An In-Care of Name, unless it is an individual trustee or personal representative

    • A financial or banking institution

    • A location address, or

    • A corporation's officer's name, such as president or vice-president

21.7.13.7.3.6.4.2  (10-01-2005)
Sort Name Input Field Requirements

  1. The table below describes field requirements for Sort Name.

    Sort Name Input Field Requirements
    Number of characters allowed 35 characters per line
    First character Must be alpha or numeric
    Subsequent characters Can be:
    • Alpha

    • Numeric

    • Blank, or

    • The special characters, hyphen (-) or ampersand (&)

    Note:

    Any characters following two or more sequential blanks are invalid.

  2. Use the table below to handle special circumstances when inputting the Sort Name.

    Sort Name - Special Circumstances Instruction
    Business name Sort a business name as a trade name of the entity only.

    Note:

    Do not sort a business as a TTEE, GEN PTR, EX, or MBR.

    Trade name Do not input a corporate suffix.
    Individual name, such as general partner, executor, trustee, MBR, Single MBR, Sole MBR Input with the individual's name as entered on Form SS-4 by the taxpayer with appropriate suffix such as EX, GEN PTR, MBR, SINGLE MEMBER, or TTEE.
    Individual name containing a professional suffix, such as DMD, ESQ, or DDS Include these with the Sort Name in conjunction with the applicable defining suffix.

    Example:

    JOHN SMITH DDS TTEE

    "The" used in a sort name Delete "the" from the sort name, unless it is followed by only one word. In this case, do not delete "The."

21.7.13.7.3.6.5  (10-01-2005)
Care of Name Input

  1. Care of Name field is not a required field.

  2. Do not input a Care of Name:

    • If the Primary Name or the Sort Name line is identical to the Care of Name, or

    • If it is determined that the Care of Name is that of a third party and there is no valid Form 2848, Form 8821, or taxpayer signed Form SS-4 that addresses other tax matters in addition to the Form SS-4.

  3. The table below describes field requirements for Care of Name.

    In-Care of Name Input Field Requirements
    Number of characters allowed 35 characters per line
    Characters Can be:
    • Alpha

    • Numeric

    • Blank, or

    • The special characters, hyphen (-) or ampersand (&)

    • Any characters following two or more sequential blanks are invalid.

  4. Use the information in the table below to handle special circumstances when inputting field entries for the Care of Name.

    Care of Name Special Circumstances Instruction
    Prefixes such as
    • Mr.

    • Dr.

    • Rev.

    Delete from Care of Name.
    Suffixes such as
    • Jr.

    • Sr.

    • III

    • Ph.D.

    Do not delete from Care of Name.
    Suffixes such as
    • Pres./president (or other title)

    • CPA

    • Esquire/Esq.

    Delete from Care of Name.
    Business Name includes Gen Ptr, TTEE, MBR, EX. Do not delete from Care of Name.

21.7.13.7.3.7  (10-01-2005)
Address Field Input

  1. This subsection contains information on domestic and foreign addresses, including:

    • Foreign Street Address field (IRM 21.7.13.7.3.7.1. )

    • Mail Street or Foreign City/ZIP field (IRM 21.7.13.7.3.7.2.)

    • Mail City/State/ZIP or Foreign Country field (IRM 21.7.13.7.3.7.3.)

    • Location Street Address field (IRM 21.7.13.7.3.7.4 ); and

    • Location City/State/ZIP field (IRM 21.7.13.7.3.7.5. )

21.7.13.7.3.7.1  (10-01-2005)
Foreign Street Address Field

  1. Foreign Street Address is not a required field.

  2. The table below describes a Foreign Street Address.

    Foreign Street Address Input Field Requirements
    Number of characters allowed 35 characters per line
    First character Must be alpha or numeric
    Subsequent characters Can be:
    • Alpha

    • Numeric

    • Blank, or

    • The special characters, hyphen (-) or slash (/)

21.7.13.7.3.7.2  (10-01-2005)
Mail Street or Foreign City/ZIP Field

  1. The Mail Street or Foreign City/ZIP is either a foreign city or the mailing street address.

  2. The table below describes the field requirements for Mail Street or Foreign City/ZIP. See IRM 21.7.13.7.3.8 for address formatting guidelines.

    Mail Street or Foreign City/ZIP Input Field Requirements
    Number of characters allowed 35 characters per line
    Characters Can be:
    • Alpha

    • Numeric

    • Blank, or

    • The special characters, hyphen (-) or slash (/)

21.7.13.7.3.7.3  (10-01-2005)
Mail City/State/ZIP or Foreign Country Field

  1. This subsection contains information on the Mail City/State/ZIP or Foreign Country Field, including:

    • Basic information on the Mail City/State/ZIP or Foreign Country field

    • Foreign country input

    • Mail City/State/ZIP input

21.7.13.7.3.7.3.1  (03-28-2011)
Basic Information on the Mail City/State/ZIP or Foreign Country Field

  1. The Mail City/State/ZIP or Foreign Country field is a required field.

  2. The correct entry for the Mail City/State/ZIP or Foreign Country field is either a:

    • Foreign country

    • City/State/ZIP or Major City Code/ZIP

21.7.13.7.3.7.3.2  (10-01-2005)
Foreign Country Input

  1. When inputting a foreign country:

    1. Check to be sure information is entered in the Foreign Address line.

    2. Do not abbreviate the country name.

    3. Input the country in the city field followed by a comma (,) period (.).

      Example:

      CANADA,.

    4. Leave the ZIP Code blank.

  2. See IRM 21.7.13.7.3.8.4 for examples of Foreign Address input.

21.7.13.7.3.7.3.3  (10-01-2007)
Mail City/State/ZIP Input, Major City Codes Input, and Zip Code Information

  1. The table below describes the field requirements for Mail Street or Foreign City/ZIP. See IRM 21.7.13.7.3.8 for address formatting guidelines.

    City Name Input Field Requirements
    Number of characters allowed 3 to 22 characters
    Characters (except the last character) Can be:
    • Alpha, or

    • Blank

    Last character Last character must be a comma (,) followed immediately by the State Code. See IRM 21.7.13.7.3.8.3. for Army Post Office (APO)/ Fleet Post Office (FPO)and US Territories State Codes.
  2. Never abbreviate a city, unless using a Major City Code. A valid Major City Code can be used in place of the City and State names, and can be used by any campus. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries for a listing of MCCs.

  3. When inputting a Major City Code

    1. Follow the code with two commas (,,).

    2. Input a ZIP Code.

    Example:

    Input Fargo, North Dakota 58126 as FA,,58126

  4. If not using an MCC, input a valid two-character State Code after the comma following the city. Input a space after the State Code and input the ZIP Code.

    Example:

    Cincinnati, OH 45202

  5. A ZIP Code must be five to nine numeric characters. A valid range for the first five characters is 00601 to 99999. Both the fourth and fifth digits cannot be 00. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, for a list of valid State Codes and ZIP Codes.

    1. Do not enter a ZIP Code for a foreign address.

    2. The ZIP Code entered must be valid for the State Code entered.

    3. The computer automatically expands the nine digit mailing ZIP Code to 12 digits for TC 000, TC 014, and TC 019.

    4. The Finalist Program expands the rest of the ZIP Codes to 12 digits.

21.7.13.7.3.7.4  (10-01-2005)
Location Street Address Field

  1. The Location Street Address is the physical location of a business. A business may have two addresses: the mailing address and the location address.

  2. Formatting requirements are the same as those for the Mail Street or Foreign City ZIP line. See IRM 21.7.13.7.3.8.

21.7.13.7.3.7.5  (10-01-2005)
Location City/State/ZIP Input

  1. Use the table below to input a City/State/ZIP Location address.

    If inputting a Then
    Domestic City/State/ZIP Location address Follow instructions for input of Mail City/State/ZIP or Foreign Country line input. ( See IRM 21.7.13.7.3.7.3. ) Input a comma between the State field and the ZIP Code field.

    Caution:

    Do not input a location address if it is the same as the mailing address.

    Foreign City/State/ZIP Location address
    • Ensure that the location street address has been input

    • Input a location city of at least three alpha characters

    • Input a location country of at least three alpha characters followed by a comma (,) in the location state field, and

    • Input a period (.) in the location Zip Code field.

    Note:

    To delete a foreign location address, input two dollar signs ($$) in the first two positions of the location street address.

21.7.13.7.3.8  (10-01-2005)
Address Formatting Guidelines

  1. This subsection contains information on address formatting guidelines, including:

    • Handling domestic mailing and location addresses (IRM 21.7.13.7.3.8.1.)

    • Domestic street address abbreviations (IRM 21.7.13.7.3.8.2.)

    • Domestic foreign addresses (IRM 21.7.13.7.3.8.3. ); and

    • Example input for foreign mailing and location addresses (IRM 21.7.13.7.3.8.4.)


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