Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 10. Revenue Receipts (Cont. 1)

3.11.10  Revenue Receipts (Cont. 1)

3.11.10.8 
Editing Forms 1040-ES and 1040-C

3.11.10.8.2 
Editing of Form 1040-ES With IRS Label

3.11.10.8.2.3  (01-01-2009)
Exception Entity

  1. A 1040-ES document is edited as an exception entity when it contains an IRS label with a change to the primary Name Control, but no change to the primary SSN.

  2. Edit an "E" above the primary SSN and a bracket in front of the new Name Control. Underline a second name line if present (See Figure 3.11.10-28).

    Figure 3.11.10-28

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IRS Label—Exception Entity Editing

3.11.10.8.2.4  (01-01-2009)
Intermediate Entity

  1. A 1040-ES document is edited as an intermediate entity when it contains an IRS label with a change only to the street address, city, state, or ZIP Code.

  2. Edit a check mark above the Primary SSN. (See Figure 3.11.10-29).

    Figure 3.11.10-29

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IRS Label—Intermediate Entity Editing

3.11.10.8.2.5  (01-01-2009)
Long Entity

  1. A 1040-ES document is edited as a long entity when it contains an IRS label with a change in the primary SSN. (See Figure 3.11.10-30).

    Figure 3.11.10-30

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IRS Label—Long Entity Editing

  2. Edit an open bracket before the last name (surname). If a suffix such as Junior is present, edit a closed bracket after the last name. (See Figure 3.11.10-31).

    Figure 3.11.10-31

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IRS Label—Long Entity Editing When Suffix Is Present

  3. If the primary taxpayer name is crossed off the label, circle the primary name, SSN, and check digits. Edit for long entity using the secondary entity data (See Figure 3.11.10-32). If this situation occurs for the secondary taxpayer, delete the secondary name and SSN, and edit for partial entity. (See Figure 3.11.10-33).

  4. If the taxpayer is adding a spouse to the label and indicates the addition is to be used as the primary SSN, circle out the Check Digits and edit for long entity.

    Figure 3.11.10-32

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IRS Label—Long Entity Editing When Primary Taxpayer Deleted

    Figure 3.11.10-33

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IRS Label—Partial Entity Editing When Secondary Taxpayer Deleted

3.11.10.9  (01-01-2009)
Editing of 1040-ES Without IRS Label

  1. When editing a 1040-ES document without an IRS label, changes may be required for various reasons, to either the name line, social security number, and/or the address.

3.11.10.9.1  (01-01-2009)
Name Line

  1. When editing the name line of a 1040-ES document without an IRS label, edit an open bracket before the taxpayer's last name (surname).

  2. If the voucher is jointly filed and the last names are different, edit brackets around the primary taxpayer's surname. For example, John E. (Holly) & Mary J. Palm. (See Figure 3.11.10-34).

    Figure 3.11.10-34

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Name Line Editing—No IRS Label

  3. If the taxpayer's last name is shown first, arrow it to appear last. (See Figure 3.11.10-35).

    Figure 3.11.10-35

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Name Line Editing—Taxpayer's Last Name Entered First

  4. Edit the name line to 35 characters by using the initials for middle names, if necessary.

  5. Always underline the second name line, i.e., c/o name. (See Figure 3.11.10-36).

    Figure 3.11.10-36

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Second Name Line Editing

  6. If the taxpayer enters an EIN instead of an SSN, edit Action Code 320 in the bottom margin of the voucher.

  7. If form 1040-ES is being used for an Estate, Trust or Corporation it must be rejected to be renumbered. Edit Action Code 611 in the bottom margin of the voucher. (See Figure 3.11.10-37).

    Figure 3.11.10-37

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Action Code 611—Estate, Renumber For BMF Processing

3.11.10.9.2  (01-01-2009)
Deceased Taxpayers

  1. If there is an indication that either the primary taxpayer or spouse died during the current year, i.e., date of death given or "decd" written after the taxpayer's name on a IRS pre-printed label, edit "DECD" after the taxpayer's given name on a joint caption voucher or after the surname on a single caption voucher. Close bracket the last name on a single caption voucher. (See Figure 3.11.10-38).

    Figure 3.11.10-38

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Deceased Taxpayer Editing

  2. Edit any legal representative name if present to the second name line and underline it. (See Figure 3.11.10-39).

    Figure 3.11.10-39

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Deceased Taxpayer—Legal Representative Editing

  3. If there is an indication that the primary taxpayer died prior to the current year or is crossed off an IRS pre-printed label by the taxpayer, delete the primary SSN, name, and check digit. Edit for long entity and edit the secondary SSN to the primary SSN block.

  4. If there is an indication that the secondary taxpayer died prior to the current year or is crossed off the label, circle out the secondary SSN and name. Edit for partial entity.

  5. If the date of death is not indicated, treat the same as a current year death.

3.11.10.9.3  (01-01-2009)
Social Security Number

  1. Social security numbers must be 9 numeric digits. The valid ranges for the first 3 digits of the SSN are 001–899.

  2. If the primary SSN begins with a 9 (temporary SSN assigned by IRS or an ITIN), the 4th and 5th digits must be 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, 70–80, or 89.

  3. If the primary SSN is invalid or missing, search the document and attachments for another valid SSN, and edit it in the proper position for transcription.

  4. If a valid SSN is not present, request IDRS research using CC SSNAD for the name and address on the voucher. If an SSN cannot be found through research, edit Action Code 320 in the bottom margin of the voucher.

3.11.10.9.4  (01-01-2009)
Address Editing

  1. If an APO/FPO address appears on the street address line, circle it and edit the 5 digit zip code into the zip code area.

  2. Form 1040-ES vouchers due in January, with only an address change (street, city, state, zip) will be edited as short entity. The address change will be perfected when Form 1040 is filed.

  3. If home address is missing, search attachments and edit if found.

  4. The Postal Service established new address requirements for APO/FPO addresses. If the old address appears (i.e., APO New York, NY 091XX) it must be converted to the new state code abbreviation based on the Zip Code (i.e., the previous example would be converted to APO AE 091XX). "APO" or "FPO" only in the city name.

    PO/FPO AA Americas 340XX
    APO/FPO AE Europe 090XX–098XX
    APO/FPO AP Pacific 962XX–966XX

  5. Foreign Address—If a foreign address is found on a document in any campus other than the Austin Campuses, process as short entity.

  6. Austin Campuses only—edit the foreign country in the city and state field with a slash (/) before and after the country.

    1. If the city and country exceed 25 characters, edit as much of the city and entire country name in the city and state field.

    2. Edit the remainder of the city name in the street address.

    3. Utilize the second name line if the street address exceeds 35 characters.

    4. If a number similar to a zip code is present, edit it after the city, immediately before the slash.

3.11.10.10  (01-01-2009)
Relationship Tables

  1. Exhibits 3.11.10-1 through 3.11.10-3 illustrate the valid relationships throughout Project 710—Revenue Receipts.

    1. The Valid Tax Class-MFT Code—Tax Period Table (see Exhibit 3.11.10-1) illustrates the different taxes which are processed through Revenue Receipts. It also illustrates the valid tax class, tax return identification (number), MFT code, the tax period ending, format code and the earliest ending tax period.

    2. The Valid Transaction Code—Document Code Table (see Exhibit 3.11.10-2) lists all valid combinations of the transaction codes with document codes as they relate to Revenue Receipts.

    3. The Valid Transaction Code—MFT Code Table (see Exhibit 3.11.10-3) lists all valid combinations of the transaction codes with MFT codes as they relate to Revenue Receipts.

    4. The Julian Date Calendar, Perpetual and Leap Year (see Exhibit 3.11.10-4) lists the entire list of three-digit numbers assigned to the individual days of the year for the appropriate perpetual calendar. The numbers range from 001 to 365 for a 365-day Perpetual calendar year (or from 001 to 366, for the appropriate leap year calendar). This exhibit provides cross reference chart information by month and date to determine the Julian Date for the sixth, seventh, and eighth digits for in the processing document's Document Locator Number (DLN).

  2. Additional information pertaining to transaction codes, MFT codes, document codes, etc. can be found in IRM 2.24.1, Information Systems - ADP Systems Code.

Exhibit 3.11.10-1  (01-01-2009)
Valid Tax Class—MFT Code—Tax Period Table

This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Valid Tax Class-MFT-Tax Period Table (Cont. 2)

Exhibit 3.11.10-2  (01-01-2009)
Valid Transaction Code—Document Code Table

This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Valid Transaction Code—Document Code Table (cont. 1)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Valid Transaction Code—Document Code Table (cont. 2)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Valid Transaction Code—Document Code Table (cont. 3)

Exhibit 3.11.10-3  (01-01-2009)
Valid Transaction Code By MFT

This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Valid Transaction Code By MFT (cont. 1)

Exhibit 3.11.10-4  (01-01-2009)
Julian Date Calendar, Perpetual and Leap Year

The Julian Date is the number of the day of the year (out of the total days in the year). For Example: 43 of 365 (366 if a leap year).

  1. To determine the month and day given a DLN Julian Date of 043, follow the column up for the month (February), then follow the row with the number (043) for the day (12). Julian Date 043 = February 12.

  2. To determine the Julian Date given for the month (February) and day (12), follow the month column down and the day across to where they intersect, February 12 = Julian Date 043.

JULIAN DATE CALENDAR
Perpetual, 365 Days
DAY JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
1 001 032 060 091 121 152 182 213 244 274 305 335
2 002 033 061 092 122 153 183 214 245 275 306 336
3 003 034 062 093 123 154 184 215 246 276 307 337
4 004 035 063 094 124 155 185 216 247 277 308 338
5 005 036 064 095 125 156 186 217 248 278 309 339
6 006 037 065 096 126 157 187 218 249 279 310 340
7 007 038 066 097 127 158 188 219 250 280 311 341
8 008 039 067 098 128 159 189 220 251 281 312 342
9 009 040 068 099 129 160 190 221 252 282 313 343
10 010 041 069 100 130 161 191 222 253 283 314 344
11 011 042 070 101 131 162 192 223 254 284 315 345
12 012 043 071 102 132 163 193 224 255 285 316 346
13 013 044 072 103 133 164 194 225 256 286 317 347
14 014 045 073 104 134 165 195 226 257 287 318 348
15 015 046 074 105 135 166 196 227 258 288 319 349
16 016 047 075 106 136 167 197 228 259 289 320 350
17 017 048 076 107 137 168 198 229 260 290 321 351
18 018 049 077 108 138 169 199 230 261 291 322 352
19 019 050 078 109 139 170 200 231 262 292 323 353
20 020 051 079 110 140 171 201 232 263 293 324 354
21 021 052 080 111 141 172 202 233 264 294 325 355
22 022 053 081 112 142 173 203 234 265 295 326 356
23 023 054 082 113 143 174 204 235 266 296 327 357
24 024 055 083 114 144 175 205 236 267 297 328 358
25 025 056 084 115 145 176 206 237 268 298 329 359
26 026 057 085 116 146 177 207 238 269 299 330 360
27 027 058 086 117 147 178 208 239 270 300 331 361
28 028 059 087 118 148 179 209 240 271 301 332 362
29 029   088 119 149 180 210 241 272 302 333 363
30 030   089 120 150 181 211 242 273 303 334 364
31 031   090   151   212 243   304   365
For use in 2001, 2002, 2003, 2005, 2006, 2007, 2009, 2010, 2011, 2013, 2014, and 2015.
JULIAN DATE CALENDAR
Leap Year, 366 Days
DAY JAN FEB MAR APR MAY JUN