The parent Form 1042-T must not be separated from the Form 1042-S.

Form 1042-T and associated Forms 1042-S do not need Statute clearance.

If received with Form 1042, do not detach. Sort as a Form 1042.

Sort Current Year and Prior Year.

Stamp the Received Date on each Form 1042-T and each Form 1042-S.

If the Form 1042-S is received without a Form 1042-T, sort as a Form 1042-T.

The Form 1042-T is the transmittal for Forms 1042-S. Send Form 1042-T with, or without Forms 1042-S to International Batching.

Sort Form 1065/Form 1065B as Current timely filed calendar year (current processing year minus 1),

Prior Year (Current processing year minus 2 or more),

Current fiscal and delinquent current calendar year (Current processing year minus 1),

Future Year (Current processing year),

OSPC Only -"Publicly Traded Partnership " , "Notice 98-3" , or "IRC § 7704(g)(3)" notated on Form 1065 Only are sorted separately.

Form 1065 Only for 2010 - If "QTDP" or "Qualified Therapeutic Discover Credit" is indicated on the Form 1065 or written beside Line 22, indicated on a "loose" or attached Form 4255, or an indication on the check, route to Payment Perfection.

Examine boxes on the left of the entity portion of the Form 1120 and sort as follows by also looking at the Form Year revision.

Consolidated returns consist of a parent return with subsidiaries. Do not remove any returns or documents; treat as one return.

See Figure 3.10.72-12 for the various sorts.

Figure 3.10.72-12

BMF forms with any amount listed on the overpayment line must be sorted as "Refund" returns. This applies to returns that have elected to have overpayment applied to next return (Credit Elect).

In the non-remittance category, sort Form 1120, Form 1120-A, Form 1120-C (OSPC), Form 1120-F (OSPC), Form 1120-FSC (OSPC), Form 1120-H, Form 1120-L, Form 1120-ND, Form 1120-PC (OSPC), Form 1120-REIT and Form 1120-SF refunds from other returns.

Sort timely filed, calendar year Form 1120 returns (this also includes Form 1120 and Form 1120S filed in September and Form 1120-C returns filed in March as a result of an extension) separately from prior year and fiscal year returns.

Sort Form 1120-A with Form 1120; if Tax Year Ending (TYE) is 201111 and prior, sort as a Form 1120 Prior Year (PY); if Tax Year Ending (TYE) is 201112, sort as a Current Year Form 1120.

For Form 1120-F and Form 1120-FSC (OSPC only), perform the following additional sort:

Any obsolete Form 990-C received will be sorted with Form 1120-C returns.

Calendar year returns are due March 15. Fiscal Year returns are due 2 1/2 months after the tax period ending date.

Sort non-remit Form 1120-POL returns into refund versus non refund.

Sort box for IRC § "Section 501 (c)" checked.

Sort box for IRC § "Section 501 (c)" not checked.

Sort Form 1120S returns as Current timely filed calendar year (current processing year minus 1).

Sort Prior Year (Current processing year minus 2 or more).

Sort Current fiscal and delinquent current calendar year (Current processing year minus 1).

Sort Future Years (Current processing year).

Keep Form 1120X and multiple Form 1120 returns and attachments from the same taxpayer together.

If the attached Form(s) 1120 are for a statute period, route to Statute.

"Expedite" all Form 1120X returns to Accounts Management.

Form 2290 (other than lockbox) will be treated as imperfect. Do not detach the voucher.

All Form 2290 returns received with a payment will be routed to Remittance Perfection.

All Form 2290EZ returns will be batched with Form 2290 returns and routed to Code and Edit for conversion.

Date stamp all Form 2290 returns. Code and Edit is required to date stamp Schedule 1.

Look at the Month and Year for the Period Beginning, instead of Month and Year Ending (found below the Title of the Form) to determine whether to route the return to Statute.

Form 3520-A is an annual information tax return due March 15.

Always sort as a Non-Remit return.

Stamp the Received Date on each Form 3520-A.

Detach any completeForm 3520 (pages 1-6) attached to a Form 3520-A and sort both for processing.

Form 3520 is an annual information tax return due April 17.

Always sort as a Non-Remit return.

Stamp the Received Date on each Form 3520.

If a Form 3520-A (either all 4 pages, or only page 3 and page 4) is attached to the back of Form 3520, leave it attached. Do not separate the forms. Continue processing as a Form 3520.

Form 4720 Calendar year returns are due April 17. Fiscal year returns are due 3 1/2 months after the tax period ending date.

Sort "Request for Abatement" or refund returns separately.

If "Attachment to Form 4720" is annotated at the top of an attached Form 990-T, or there is a Form 990-T attached to a Form 4720, do not separate them. Move the Form 4720 to the top and staple the Form 990-T to the back.

Form 5227 is a calendar year return due April 17.

Sort non-remit forms into refund versus no refund.

All Form 5330 returns received with a payment will be routed to Remittance Perfection.

Sort International and U.S. Possession returns separately.

Form 5452 (Corporate Report of Non-Dividend Distributions) returns should be attached to a Form 1120 series return. Do not separate, if attached. If "loose" , route to Accounts Management.

Do not forward these to Headquarters.

Sort Current timely filed Form 5500-EZ returns separately from Prior Year returns.

" Amended" , "Revised" , or "Corrected" returns should be processed with Current or Prior original returns. Do not route to Accounts Management.

Form 5500 and Form 5500-SF returns must be filed electronically. If any paper copies received, route to EP Entity, M/S 6273.

Form 5578 Calendar returns are due May 15. Fiscal year returns are due 4 1/2 months after the tax period ending date.

Sort non-remit forms into refund versus no refund.

If an Extension form is attached to the front of a return, move it to the back.

Always date stamp extension forms and attach the envelope.

Sort the Extension Form 7004 based on the code entered on Line 1, 1a, or 1b. Any Code "15" for Form 1120-F should be processed by OSPC. Sort these separately from the other Tax Class "3" forms, since they will be numbered with a FLC 60. See the table below for the sorts:

Form 2758, Form 8736, and Form 8800 are obsolete, but sort with Form 7004 with the same form type that is being extended. Or, you can sort the Form 2758, Form 8736, Form 8800, and the old revision of the Form 7004 separately and batch under the same 5th digit Program Code (as done by CSPC).

Form 4768 filed for Form 706 series is worked in CSPC.

Form 5558 is worked in OSPC. Sort into two sorts. When attached to a Form 5500-EZ or Form 5330, leave attached to the back.

Form 8868 is worked by OSPC, unless the box for Form 990-BL or Form 6069, or Form 4720 with a SSN is checked. These are worked by CSPC.

Form 8892 is worked by CSPC.

If an extension Form 5558 , Form 7004, or Form 8868 is received with a Denial form/letter attached, refer to instructions below.

Sort forms with "Amended Return" box checked (in upper right corner) and route to Exempt Organization (EO) Accounts, M/S 6552. This includes Form 8038, Form 8038-G, Form 8038-GC, Form 8038-B, Form 8038-TC, and Form 8038-T.

Sort the Domestic, International, and U.S. Possession separately.

Form 8038-CP returns with "Amended Return" box checked (in upper right corner) or other indication of "Amended" will be batched with original forms and routed to a Compliance Agent in Exempt Organization (EO) Entity.

Sort the Domestic, International, and U.S. Possession separately.

Sort separately any with missing EIN to be routed to Entity.

Date stamp and Expedite all to Batching.

Sort Form 8288 returns indicating "Amended" with original Forms 8288.

If a Form W-7 is attached to Form 8288 and/or Form 8288-A, move Form W-7 to the back and process Form 8288.

Form 8453-X should be routed to EO Entity, M/S 6273.

Form 8453-EX should be routed to Cincinnati e-Help Desk, Stop 2701.

Form 8453-F should be sorted as a "single" Forms or "multiple" listings. "Singles" are one page Form 8453-F for a single filer. "Multiples" have a listing attached to the Form 8453-F for multiple filers. If a Form 1041-V is attached, keep the voucher, payment, and Form 8453-F together and route all to Payment Perfection to have the payment split appropriately.

If the EIN is missing, route to e-Help for perfection. Do not route to Entity.

All other Form 8453 should be routed to the e-Help Desk, M/S 1056.

If one of these Forms is attached to a tax return, move to the back and sort appropriately.

When Form 8609 is received handle as follows:

When Form 8610 and Form 8609 (or only Form 8610) are received, handle as follows:

Sort forms with "Amended Return" box checked (in upper right corner) and route to Exempt Organization (EO) Accounts, M/S 6552.

Sort the Domestic, International, and U.S. Possession separately.

Form 8804, Partnership Tax return, is received annually (calendar or fiscal years) with Form 8805 information documents attached. DO NOT SEPARATE. Form 8805 does not require a separate received date stamp if attached to Form 8804.

Sort non-remit Form 8804 returns into refund versus no refund. See IRM 3.8.45 for remittance processing of Form 8804.

If Form 8804 is received "loose" (i.e., no Form(s) 8805 attached), continue processing. If Form(s) 8805 are received "loose" (i.e., not attached to a Form 8804), you must look at the Copy (e.g., Copy A, Copy B, Copy C or Copy D) to determine the disposition.

NMF Form 8804 – Transship Tax Period 200411 and prior Form 8804 to CSPC so that it can be processed as a NMF document. The Statute Unit at CSPC has Statute clearance jurisdiction.

BMF Form 8804 – Route all Form 8804 returns with a Tax Period of 200512 thru 200812 to the Statute Unit to be cleared.

Form 8813 is a payment posting voucher. Route to Deposit Activity if remittance is attached.

Mail non-remittance Form 8813 with a Form 8804-C or a Certificate of Reduction Under IRC Regulations § 1.1446-6 or IRC Regulations § 1.1446-6T to Philadelphia, "4-E08.141" .

Form 8813 without remittance or attachments may be destroyed.

The form is used to elect the U.S. dollar as the functional currency of an eligible Qualified Business Unit (QBU), as defined in Treasury IRC Regulations § 1.985-2(b).

Loose Form 8819 will be received from the taxpayer in OSPC.

Upon receipt, take the following actions:

CP 249A, CP 249B, CP 249C, CP 259A, CP 259B, CP 259C, CP 259D, CP 259E, CP 259F, CP 259G, CP 403, CP 406, and CP 425, CP 426, CP 427, CP 428, CP 429, CP 430 should be transshipped to OSPC.

Notice or Correspondence attached to a Form 5500 series return.

) These should be mailed to Ogden (CFN 024), then forwarded to Social Security Administration (SSA). Prior to routing to SSA, extract contents to ensure no item is meant for IRS processing. If no IRS items are found, place the contents and completed Form 3210 in an envelope and mail to:

If there is a remit enclosed payable to Internal Revenue Service (Department of the Treasury, etc.), route the remit and Form to Deposit.

You should not receive any documents "From" Files. There are certain CP notices ("transcripts" ) that are generated in your local MITS function that are routed to Files for processing. If they are accidentally delivered to Receipt and Control, instead of "MITS to Files" , then route them to Files. (e.g., CP 36 series)

When "loose" Schedules or Forms are discovered, attempt to find the related document.

If a Form 8879, "IRS e-file Signature Authorization" is received "loose" , return it to the taxpayer. If it is clearly marked "Copy" or "Duplicate " , it can be destroyed as Classified Waste.

If any of the Form 8453 series,"Declaration for an e-file Return" (for BMF) is received, route it to the e-Help Desk in Ogden, M/S 1056.

If the Form 8453 for an Individual return, "U.S. Individual Income Tax Transmittal for an IRS e-file Return" is received in Austin, route it for processing.

Form 656, Form 656-A, Form 656-PPV and any remittance/attachments should be mailed to either Brookhaven (NY) or Memphis Campus, based on the State where the taxpayer resides using the chart shown below. Form 656-L and any payment or attachment should be mailed to Brookhaven (Holtsville, NY). Prepare a Form 3210 , Document Transmittal, and send daily by traceable overnight mail the Form plus any remittance. Mark the box with colored tape or some indication that remit is enclosed. Do not write "W/R" or any notation indicating remit inside of the box. List the taxpayer's name control (first 4 letters of the last name), last 4 digits of the TIN, and the remittance amount, and the form type (e.g., Form 656 or Form 656-L) on the Form 3210.

All Form 656 packages requesting an "offer" must be opened in Extraction, then forwarded to one of the following addresses, along with any remittance to Brookhaven or Memphis, as shown below. If an Installment Agreement (Form 433-A, Form 433-B, Form 433-D, Form 9465) or Form 2159 is attached, put the Form 656 on top and route the package using the table below.

The Memphis Campus is "MSC" ; the Brookhaven Campus is "BSC" , located in Holtsville, NY.

For Offers that have been "Accepted" by IRS, taxpayers and Area Offices are instructed to mail those payments to P.O. Box 24015, Fresno, CA 93779. These payments should not be transshipped to Memphis or Brookhaven. Route them to Manual Deposit in Fresno. The "accepted" offers will generally only have a photocopy of Form 656 and some correspondence with a check showing "OIC" . The other offers processed by Brookhaven and Memphis will be a rather large package with multiple forms as outlined in (1) above.

The processing of all third party authorization requests submitted on Form 2848 and/or Form 8821 are centralized and must be transshipped to one of the three sites, based on the filer's state:

Find the Taxpayer's State in the entity section of the Form 2848 or Form 8821 and use the chart below to determine correct routing. International and U.S. Possession addresses will be routed to Philadelphia.

Forms will be transshipped on a daily basis via overnight traceable mail (UPS Overnight with a Form 3210) to the appropriate campus using the following addresses, including the Mail Stop.

Taxpayers may obtain permission to pay a tax liability in installments by filing a Form 9465, one of the Form 433 series, or simply attaching a statement requesting it. Taxpayers can also request Payroll Deduction to satisfy their tax liability by filing Form 2159. Route any of these forms, or any correspondence that indicates a "Request for Installment Agreement" , "Can't Pay" , "Won't Pay " , or "Want to Pay on Time" to CSCO. If the request if from an Individual, route to CSCO in Andover, Atlanta, or Kansas City. If it's for a Business or Individual (SB filer), route to CSCO in Brookhaven, Philadelphia, Memphis, or Ogden.

Non-Remit:Form 9465/Form 433 series/Written Request for Installment Agreement attached to a Tax Return

With Remit: Form 9465/433/Written Request with a Remit, or attached to a Tax Return – If there is a Form 9465/Form 433 Series/Written Request for Installment with a Remit attached to a Tax Return, route the remit with the Source Document to Payment Perfection, only if the check is "imperfect" . It does not have to go to PPU to "split" any payment amount. The entire remit can post as a TC 670. If the payment is "perfect" leave the forms attached and route the return for processing.

If there is no Tax Return and the remit is attached to an Agreement (Form 9465 or Form 433 Series or a Written Statement Requesting an Installment Agreement), route the remit to Deposit as "Perfect" if the Name, TIN, and Tax Period are present on the check; otherwise, route the Agreement (the Source Document) and the remit to Payment Perfection as "Imperfect" .

Use the following chart to route a "loose" Form 9465, Form 433-A, Form 433-B, Form 433-D, or written request when not attached to a tax return. Form 433-A will be routed to a W&I (IMF) site; all Form 433-B will be routed to the SB/SE (BMF) sites. On the Form 9465 , Form 433-D , or written request, you'll have to determine if it's for an Individual or Business and route appropriately using the charts.

Route to Wage and Investment (W&I) (IMF) sites based on the taxpayer's state. Include the following Mail Stop number (Andover - Stop #832; Atlanta - Stop #74; Kansas City - Stop # P-4 5000).

Route to SB/SE (BMF, or IMF with a Schedule C, Schedule E, or Schedule F attached to their return) sites based on the taxpayer's state. Include the following Mail Stop number (Brookhaven - Stop #661; Memphis - Stop #81; Ogden - Stop #5500 ; Philadelphia - BLN 4-Q26.132).

Employers are no longer required to submit "questionable" Form W-4 unless the IRS requests them in writing.

If any Form W-4 is received, use the following table to determine disposition:

Form 1040 series returns with the following characteristics should be sorted and routed to the ASFR Function. They are not to be sorted and batched for processing in Submission Processing. They are routed/transshipped to the correct site where the "ASFR" functions are located. The characteristics are:

Use the following chart to route to the appropriate ASFR function. Prepare a Form 3210 when transshipping outside of your campus and address it to ASFR/CSCO and correct Mail Stop number.

Do not route any "ASFR" returns to Statute.

Criminal Investigation (CI) is interested in seeing bulk returns with similar characteristics of unverifiable income (i.e., noForm W-2, Form 1099, etc. attached that shows the source of the income reported) or a common preparer or same Direct Deposit Routing number on a group of returns.

If you notice a particular tax preparer that repeatedly appears to have filed suspicious returns, refer to CI. Preparer information is found in the last section called "Paid Preparer's Use Only" following the "Sign here" section. For Form 1040 , Form 1040-A and Form 1040 NR, it is found at the bottom of Page 2. For Form 1040-EZ and Form 1040NR-EZ, it's at the bottom of Page 1.

If you notice the same Bank Routing Number indicating Direct Deposit to the same account for different taxpayers, refer to CI. Check the following Lines on the Form 1040 series:

Refund return characteristics that should be referred to the "CI Funny Box" (if multiple ones or bulk in one envelope) include:

The following are examples of returns, correspondence (not all inclusive) to route to your local AM TAP:

The most common type of "refund scheme" return (never a Balance Due return) that is pretty easily identifiable are the OMM (Operation Mass Mailing) returns, which possess the following criteria. Put these in the "OMM box" . Some of the criteria looks similar to the Criminal Investigation criteria. The difference is that AM TAP looks at ones with a source document (e.g., Form W-2 or Form 1099); CI wants to see multiple "like" returns that have unverifiable income (meaning no source attached). Use the following table to determine if you should refer the documents to the "OMM box" or the "Non-OMM box" :

"AM TAP" wants to process some returns after they review them and will stamp their acronym in the upper left corner of the return after they have reviewed it. Continue sorting and batching if AM TAP has stamped the return(s) and bring them back to Second Sort.

The following are examples of returns, correspondence (not all inclusive) to sort for the "FRP Funny Box" for review by your local FRP Coordinator:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡