3.5.61  Files Management and Services (Cont. 1)

3.5.61.3 
Receiving And Preparing Other Documents For Filing

3.5.61.3.17  (01-01-2014)
Form 2063, U.S. Departing Alien Income Tax Statement (AUSPC only)

  1. File Form 2063 in alphabetical order by taxable year certified.

  2. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

  3. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

  4. If received, route to the Austin Submission Processing Campus.

3.5.61.3.18  (01-01-2014)
Form 2438, Undistributed Capital Gains Tax Return (CSPC only)

  1. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.3.19  (01-01-2014)
Form 2555, Foreign Earned Income

  1. Form 2555 is required to be attached to the taxpayer's return.

  2. Route Form 2555 (loose) to Accounts Management for adjustment input that will provide for association to Form 1040 for the applicable year.

  3. If unable to locate any information for association, file and retain in alphabetical order by year of receipt.

3.5.61.3.20  (01-01-2014)
Form 2749, Request for Trust Fund Recovery Penalty Assessments

  1. Form 2749 is now automated and consolidated with the receipt of all documents at the Ogden Submission Processing Campus (OSPC). The new program generates a separate assessment and a Form 5147 for each module.

  2. For all Files Function (other than OSPC), include multiple copies of Form 2749; one for each module listed on the form contained in the employee folder. Highlight the sequence number and the associated module on each copy.

  3. Destroy at the end of June and at the end of December those forms over six (6) months old.

3.5.61.3.21  (01-01-2014)
Form 2848, Power of Attorney (POA) and Declaration of Representative/Form 8821, Tax Information Authorization (TIA)

  1. File and maintain Form 2848 and Form 8821 by the Source Document Locator Number (SDLN) located in the upper right margin on each form.

  2. Retire to the IRS C-Site one year after year of processing.

  3. The C-Site address is: 335 S. GeoSpace Drive, Independence, Missouri 64056.

  4. The first two digits of the DLN denotes the purge year of the form.

  5. Destroy after January 2 of the year following the purge year which is identified by the first two (2) digits of the SDLN on the POA or TIA.

  6. Both Form 2848 and Form 8821 are processed by the Accounts Management Function at the Ogden and Memphis Campuses. Requests by international filers are processed at the Austin Campus.

  7. Send unprocessed or forms where the SDLN is not provided and revoked Power of Attorney (POA) to the Campus that processed the original Form 2848/8821 for association.

3.5.61.3.22  (01-01-2014)
Form 3115, Application for Change in Accounting Method

  1. Form 3115 is required to be attached to the taxpayer's timely filed Federal Income Tax Return

  2. Route to the Accounts Management for Document Location Number (DLN) determination so that form can be associated with the return.

3.5.61.3.23  (01-01-2014)
Form 3491, Consumer Cooperative Exemption Application (OSPC only)

  1. File and retain in alphabetical order by year of receipt.

  2. If received, route to the IRS, 2970 Market Street, M/S 5-P04.124, Philadelphia, PA 19104

3.5.61.3.24  (01-01-2014)
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts and Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner

  1. Retain and file Form 3520 (Tax period ending 12/31/1997 and prior) and Form 3520-A (Tax period ending 12/31/1999 and prior) in alphabetical order by year of receipt.

  2. File Form 3520 (Tax period ending 12/31/1998 and forward) and Form 3520-A (Tax period ending 12/31/2000 and forward) using the DLN as they are processed via pipeline processing.

  3. Destroy seven (7) years after date of filing.

3.5.61.3.25  (01-01-2014)
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners

  1. If received, route to Internal Revenue Service, M/S 4-G08.151, 2970 Market Street, Philadelphia, PA 19104.

  2. File and retain in alphabetical order by year of receipt.

  3. Destroy seventy five (75) years after date of waiver.

3.5.61.3.26  (01-01-2014)
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns

  1. File and maintain in DLN order for Document Code 55.

  2. File and maintain in TIN order by year of receipt for Document Code 77.

  3. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.27  (01-01-2014)
Form 5596, TE/GE Non-Examined Closings and Form 5599, TE/GE Examined Closing Record

  1. Receive documents from the originating office attached to the back of Form 1332, Block and Selection Record, with blocks of EO returns (e.g., Form 990, Form 990-PF).

  2. File and maintain in DLN order.

  3. Ensure that Form 1332 is attached to Form 5596 or Form 5599 when preparing the blocks of returns in the permanent retention area.

3.5.61.3.28  (01-01-2014)
Form 5650, EP Examined Closing Record

  1. Receive documents from the originating office attached to the back of Form 1332 or Form 813, Document Register, with blocks or originals or photocopies of Employee Plan (EP) returns (e.g. Form 5500 series).

  2. File, maintain and prepare for permanent retention in DLN order.

  3. Retire to the Federal Records Center one (1) year after end of processing year.

  4. Destroy six (6) years after end of processing year.

3.5.61.3.29  (01-01-2014)
Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

  1. For Form 7004 submitted without remittance, destroy one (1) year after the end of the processing year.

  2. For Form 7004 submitted with remittance, retire to the Federal Records Center beginning July 1, eighteen (18) months after the end of the processing year.

  3. Destroy five (5) years after the end of the processing year.

3.5.61.3.30  (01-01-2014)
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips (CSPC only)

  1. Form 8027 is numbered as Tax Class 5, Document Code 57.

  2. If received, route to the Cincinnati Submission Processing Campus.

  3. Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

  4. Destroy six (6) years after the end of the processing year.

3.5.61.3.31  (01-01-2014)
Form 8038, Information Return for Tax Exempt Private Activity Bond Issues (OSPC only)

  1. If received, route to the Ogden Submission Processing Campus.

  2. File and retain Form 8038 in TIN (Issuer) order by year of receipt.

  3. Retire to the Federal Records Center three (3) years after the processing year.

  4. Destroy thirty (30) years after the end of the processing year.

3.5.61.3.32  (01-01-2014)
Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds (OSPC only)

  1. If received, route to the Ogden Submission Processing Campus.

  2. File Form 8038-CP in TIN (Issuer) order by year of receipt.

  3. Retire to the Federal Records Center three (3) years after the processing year.

  4. Destroy thirty (30) years after the end of the processing year.

3.5.61.3.33  (01-01-2014)
Form 8210, Self Assessed Penalties Return

  1. Receive Form 8210 in two (2) different ways:

    1. With remittance - Receipt of DLN from ISRP.

    2. Without remittance - Processed in the Accounts Management Function.

  2. Due to the different numbering methods, these forms are filed in different areas of the Files Function as this is important when these forms are ready for retirement.

  3. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules.

3.5.61.3.34  (01-01-2014)
Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments (OSPC only)

  1. If received, route to the Ogden Submission Processing Campus.

  2. Upon receipt in the Ogden Files Function, make a photocopy and file the original by TIN order.

  3. Mail photocopies of the form to: SunGard, Attn: Sharon Mao, 59 Maiden Lane, 32nd Floor, New York, NY 10038.

3.5.61.3.35  (01-01-2014)
Form 8282, Donee Information Return (OSPC only)

  1. File and retain alphabetical order by year of receipt.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.36  (01-01-2014)
Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs) (OSPC only)

  1. File and retain in TIN order (Reporting Authority) order by calendar year.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.37  (01-01-2014)
Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) (OSPC only)

  1. File and retain in TIN order by calendar year.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.38  (01-01-2014)
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

  1. Form 8332 are required to be attached to the taxpayer's return.

  2. Route loose Form(s) 8332 (paper and electronically filed) to the Accounts Management Function for adjustment input that will provide for association of the form.

3.5.61.3.39  (01-01-2014)
Form 8404, Interest Charge on DISC-Related Deferred Tax Liability (CSPC only)

  1. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.3.40  (01-01-2014)
Form 8453-X, Political Organization Declaration for Electronic Filing of Notice 527 Status

  1. After electronically submitting Form 8871, an authorized official must sign, date and submit Form 8453-X to the Ogden Submission Processing Center.

  2. Research IDRS for DLN beginning with "91977" .

  3. Obtain IDRS print, stamp or write "In lieu of Form 5147" , highlight DLN, file and maintain.

  4. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which the returns were numbered and processed.

  5. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

3.5.61.3.41  (01-01-2014)
Form 8606, Nondeductible IRAs

  1. File and retain Form 8606 (loose) in alphabetical order by year of receipt.

3.5.61.3.42  (01-01-2014)
Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund (OSPC only)

  1. File and retain Form 8621 in alphabetical order by year of receipt.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.43  (01-01-2014)
Form 8703, Annual Certification of a Residential Rental Project (OSPC only)

  1. File and retain Form 8703 in TIN (owner of project) order by calendar year.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.44  (01-01-2014)
Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateral (OSPC only)

  1. If received, route to the Ogden Submission Processing Campus.

  2. Upon receipt in the Ogden Files Function, make a photocopy and file the original form by TIN order.

  3. Mail photocopies of the form to : Bytemanagers Inc., 800 W. Huron, #200, Chicago, IL 60642.

3.5.61.3.45  (01-01-2014)
Form 8819, Dollar Election Under Section 985 (OSPC only)

  1. If received, route to the Ogden Submission Processing Center.

  2. Retain Form 8819 (loose) in EIN order by year of receipt.

  3. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules (W&I), Item 58.

3.5.61.3.46  (01-01-2014)
Form 8831, Excise Taxes on Excess Inclusion of REMIC Residual Interests (CSPC only)

  1. If received, route to the Cincinnati Submission Processing Campus

3.5.61.3.47  (01-01-2014)
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

  1. Retain Form 8833 (loose) in alphabetical order by year of receipt.

  2. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

  3. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

3.5.61.3.48  (01-01-2014)
Form 8840, Closer Connection Exception Statement for Aliens (AUSPC Only)

  1. File and maintain loose Form 8840 in alphabetical order by year of receipt.

  2. Retire to the Federal Records Center beginning January 2nd through March 31st following the year in which returns were numbered and processed.

  3. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

  4. For Form 8840 (loose) that cannot be filed alphabetically due to insufficient information (e.g., information is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8840 - Unidentified or Unable to Associate" and file by year of receipt.

  5. Retain Form 8840 -Unidentified or Unable to Associate, for one (1) year (in the event a future association can be made) and then destroy.

  6. Form 8840 (loose) is processed at the Austin Submission Processing Campus.

3.5.61.3.49  (01-01-2014)
Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition (For Use by Alien Individuals Only) (AUSPC Only)

  1. File and maintain Form 8843 (loose) in alphabetical order by year of receipt.

  2. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

  3. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

  4. For loose Form 8843 that cannot be filed alphabetically due to insufficient information (e.g., information is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8843 - Unidentified or Unable to Associate" and file by year of receipt.

  5. Retain Form 8843 - Unidentified or Unable to Associate, for one (1) year (in the event a future association can be made) and then destroy.

  6. Form 8843 (loose) is processed at the Austin Submission Processing Campus.

3.5.61.3.50  (01-01-2014)
Form 8857, Request for Innocent Spouse Relief (CSPC only)

  1. If received, date stamp upon receipt and forward as soon as possible (no later than ten (10) working days) to: IRS, Stop 840F, P.O. Box 120053, Covington, KY 41012.

3.5.61.3.51  (01-01-2014)
Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

  1. Route loose Form 8865 to the Accounts Management Function for association with the taxpayer's tax return.

3.5.61.3.52  (01-01-2014)
Form 8868, Application for Extension of Time to File an Exempt Organization Return (OSPC Only)

  1. File and maintain in Employer Identification Number (EIN) order by year of receipt.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.53  (01-01-2014)
Form 8871, Political Organization Notice of Section 527 Status

  1. Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

  2. Destroy six (6) years after the end of the processing year.

3.5.61.3.54  (01-01-2014)
Form 8872, Political Organization Report of Contributions and Expenditures

  1. Retire to the Federal Records Center beginning January 2nd, one (1) year after the end of the year in which the returns were numbered and processed.

  2. Destroy six (6) years after the end of the processing year.

3.5.61.3.55  (01-01-2014)
Form 8879, IRS e-file Signature Authorization (CSPC only)

  1. Form 8879 is no longer required to be retained by the IRS and should not be sent to the Cincinnati Files Area.

  2. If received in the Files Area, return to the sender.

  3. Volunteer Income Tax Assistance (VITA)/Tax Counseling for Elderly (TCE) volunteers should return Form 8879 to the taxpayer along with a copy of the tax return.

3.5.61.3.56  (01-01-2014)
Form 8918, Material Advisor Disclosure Statement (OSPC only)

  1. File in reportable transaction number order if the reportable transaction number is present.

  2. File in alphabetical order by year of receipt if the reportable transaction number is not present (application denied).

  3. Form 8918 replaces Form 8264, Application for Registration of Tax Shelter.

  4. If received, route to the Ogden Submission Processing Campus.

3.5.61.3.57  (01-01-2014)
Form 8924, Excise Tax on Certain Transfers of qualifying Geothermal or Mineral Interests (CSPC only)

  1. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.3.58  (01-01-2014)
Form 8925, Report of Employer-Owned Life Insurance Contracts

  1. Form 8925 is required to be attached to the policyholder's return for each year.

  2. Route Form 8925 (loose) to the Account Management Function for adjustment input that will provide for association of the form.

3.5.61.3.59  (01-01-2014)
Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code (CSPC only)

  1. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.3.60  (01-01-2014)
Form 8939, Allocation of Increase in Basis for Property Acquired from a Decedent (CSPC only)

  1. File and maintain in TIN (SSN) order by year of receipt.

  2. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.3.61  (01-01-2014)
Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration

  1. If received, route to the Austin Submission Processing Campus

  2. File and maintain in alpha order as received.

  3. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules.

3.5.61.3.62  (01-01-2014)
Form CT-2, Employee Representative's Quarterly Railroad Tax Return (CSPC only)

  1. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.3.63  (01-01-2014)
Form SS-4, Application for Employer Identification Number

  1. Form SS-4 received from the Accounts Management (EIN Function) and Entity Function will have this information shown on the outside of the folder:

    • Julian Date or Calendar Date and Year

    • Employee Number

  2. File Forms SS-4 received each date by employee number.

  3. Retire to the Federal Records Center at the end of June and at the end of December those forms and related documents over six (6) months old.

  4. Destroy five (5) years after the end of the year in which processed.

3.5.61.3.64  (01-01-2014)
Form W-7, Application for IRS Individual Taxpayer Identification Number

  1. If an unprocessed Form W-7 is received, route to Austin Submission Processing Campus, ITIN Operation, P.O. Box 149342, Austin, Texas 78714-9342 for processing.

  2. If a processed Form W-7 (and any related documents) is received indicating it is related to or should be attached to Form W-7, route as follows:

    • List Years 2006 & 2007 - Federal Records Center - Philadelphia, 14700 Townsend Road, Philadelphia, PA 19154

    • Subsequent List Years - Federal Records Center - Fort Worth, 1400 John Burgess Drive, Fort Worth, TX 76140

  3. Retire to the Federal Records Center beginning January 2 through March 31, following the year in which the form was numbered and processed.

  4. Destroy on, or after January 16, 6 years after the end of the processing year.

3.5.61.3.65  (01-01-2014)
Schedule K-1 (CSPC & OSPC only)

  1. Schedule K-1 is no longer re-associated with the parent return (Form 1041, Form 1065, or Form 1120s).

  2. Schedule K-1 will be received on batch carts or "stat " boxes in individual gusset/blue folders in parent DLN order.

  3. The parent return DLN will be written/stamped on the individual gusset/blue folder for each set of Schedule K-1.

  4. Retain Schedule K-1 under the parent return DLN.

  5. Pull/retrieve Schedule K-1 whenever a request for the parent return indicates they are needed.

  6. Retain Schedule K-1 with the parent return once they have been pulled and associated.

  7. Return to the originator those schedule) K-1 received for association with an electronically filed parent return as there is nothing in Files with which to associate the schedule(s).

3.5.61.3.66  (01-01-2014)
Oversize Administrative Files

  1. In those instances where a taxpayer's file contains excessive documents (schedules, audit reports, etc.), which precludes filing in the normal block of documents, establish a consistent filing system for all oversize administrative files based on local space availability.

    Note:

    Consider an Administrative File containing documents exceeding the capacity for a 1040 box as being overly large.

  2. Identify/stamp the upper right hand portion of the return (or the box containing the return)"Administrative File" being careful to avoid stamping over any pertinent information.

  3. Write this information on the Administrative File container (box/carton/folder) prepared for storage:

    • DLN

    • Taxpayer Name Control

    • Tax period

    • Form Number

    • Number of boxes associated with the return.

    Note:

    Form 2275 can be used to document this information and include in the box. Use the duplicate (yellow) copy as a placeholder in the file.

  4. Update all administrative files to show the new controlling DLN for the taxpayer when a return is renumbered.

  5. If part of an oversized Administrative File has been filed, put a green flag on the first part to alert DRU there are multiple parts to pull to satisfy the request.

  6. Process/fill requests for returns having administrative files with the complete file.

3.5.61.3.67  (01-01-2014)
Electronic Media

  1. Retain electronic media (CD/DVD, floppy disks, external hard drives, etc.) associated with a paper case file at the Campus until the applicable destruction date as provided in Document 12990, Records and Information Management Record Control Schedules.

  2. Do not send the electronic media to the Federal Records Centers (FRCs) as they cannot store them.

  3. Designate a specific area for the storage and maintenance of the electronic media.

  4. Remove electronic media from the paper case file and place in protective sleeve, envelope or other appropriate storage medium.

  5. Prepare a label with the following information and attach to the electronic media container:

    • DLN

    • Taxpayer TIN

    • Taxpayer Name

    • Tax Period

  6. To inform requester that electronic media is associated with the paper case file, attach an information sheet or other suitable form to the paper return.

  7. Date stamp the sheet and notate the following: "Electronic media is associated with this return. If needed, submit a separate request and notate, electronic media needed."


More Internal Revenue Manual