- 3.24.212.1 Introduction
- 3.24.212.2 ISRP Transcription Operation Sheets
- Exhibit 3.24.212-1 Block Header Data Entry
- Exhibit 3.24.212-2 Section 01 IMF—FORMS 2350, 4868 (Programs 45508 or 45502)
- Exhibit 3.24.212-3 Section 01 BMF – Forms 4768 and 8892 (Program 15502)
- Exhibit 3.24.212-4 Section 01 FORM 4868 Approved (Program 44700)
- Exhibit 3.24.212-5 Section 01 FORM 7004 (Program 11700)
- Exhibit 3.24.212-6 Section 03 FORM 7004 (Program 11700)
- Exhibit 3.24.212-7 Section 01 FORM 4868 (ALL OTHERS) (Program 45501/15501)
Manual Transmittal
October 28, 2011
Purpose
(1) This transmits revised IRM 3.24.212, ISRP System, Applications of Extension of Time to File.
Material Changes
(1) Revised dates throughout all exhibits.
(2) Editorial changes throughout this IRM.
(3) Changed references of SSN and EIN to TIN throughout the IRM.
(4) Clarified Transaction Date instructions throughout the IRM.
(5) Added instructions for Program 45508 to Exhibits 3.24.212-1 and 3.24.212.2.
(6) Added additional MFT Codes in the instructions at Exhibit 3.24.212-3 Element (6).
Effect on Other Documents
IRM 3.24.212 dated January 1, 2011 is superseded.Audience
ISRP Data Transcribers in W&I, SBSE and TEGE.Effective Date
(01-01-2012)Jerald H. Heschel
Director Submission Processing
Customer Account Services, Wage & Investment
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This chapter provides instructions for entering and verifying Applications for Extension of Time to File Tax Returns data from block control documents and source documents, using the Integrated Submission and Remittance Processing (ISRP) system.
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The following is a list of block control documents from which data may be transcribed:
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Form 813, Document Register
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Form 1332, Block and Selection Record
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Form 3893, Re-entry Document Control
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The following is a list of the input forms from which data may be transcribed:
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Form 2350, Application for Extension of Time To File U.S. Income Tax Return
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Form 4768, Application for Extension of Time To File U.S. Estate Tax Return and/or Pay Estate Tax
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Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
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Form 7004, Application for Automatic Extension To File Certain Business Income Tax, Information, and Other Returns
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Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
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The following is a table of tax forms with related program numbers and tax class/doc. codes.
FORMSPROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES
EXHIBIT. NO.2350
486845508
45502277 460 3.24.212–2 4768
889215502
(BMF)977 460 3.24.212–3 4868
approved44700 217 460 3.24.212– 4 7004 11700 104
204
304
5043.24.212– 5,6 4868 45501 277 3.24.212–7
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Enter either the Check Digit (CD) or Name Control (NC) as follows:
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Do not enter the Check Digit from the scan line. Enter the Name Control and the first TIN.
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If the TIN is unaltered on a preprinted label, enter the two alpha characters shown to the left of the TIN in the Check Digit field. It will not be necessary to press <ENTER>. If the Check Digit is illegible, enter the Name Control.
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The system positions the cursor on the TIN field. Enter the TIN.
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If the Check Digit is invalid, the error message INVALID CHECK DIGIT will appear. The cursor will be positioned on the first digit of the TIN.
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Check the Check Digit and TIN fields for errors.
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If the Check Digit was entered incorrectly, press the <F1> key to place the cursor back to first position of the Check Digit field. Correct the entry in the Check Digit field. If the TIN is correct, press <ENTER>.
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If the EIN was entered incorrectly, correct the entry in the field using the normal procedures.
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If both the Check Digit and TIN fields are correct, press the Override <F7> key.
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When no valid Check Digit is available , press <ENTER> for the Check Digit field. The system will position the cursor on the Name Control field.
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Enter the four character Name Control in the First Name Line area in the Name Control field (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for Name Control determination). It will not be necessary to press <ENTER> if four characters are entered.
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If less than four characters, enter those shown and press <ENTER>.
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If the Name Control is missing or illegible, enter one period followed by <ENTER>.
Note:
Only one field may contain an entry, Name Control or Check Digit fields. If both are entered, the system will recognize only the Check Digit.
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If a document is entered with a Name Control rather than a Check Digit, the system will access the Enhanced-Entity Index File (E-EIF) to determine if the account is already established on the Master File. This procedure is being done to reduce the number of unpostables.
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As soon as the TIN field is entered, the system will access E-EIF. the system will prompt for verification of Entity information, Enter Y for yes or an N for no.
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When the check has been completed, the next prompt will appear and entry may continue. If the account is located, the Check Digit will appear in the Check Digit field on the screen. The TIN/Check Digit/Name Control fields will bypass verification. If the account is not located, the Name Control will remain on the screen as entered.
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This procedure will affect all Forms except those with a Tax Class of "077" or "977" .
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Some fields require the entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for procedures related to MUST ENTER fields.
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The Indicator will be edited in the upper left margin (i.e., M3, S5, etc.). Only the "M" or "S" will be entered. Ignore any other data present. If both are present, enter the "S" only.
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The following exhibits represent specific data entry procedures:
| 3.24.212-1 | Block Header Data Entry | |||
|---|---|---|---|---|
| Source Document or Record: | FORMS 813, 1332 FOR ORIGINAL INPUT DOCUMENTS FORM 3893 FOR RE-ENTRY DOCUMENTS |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | SC Block Control | ABC | The screen displays the ABC that was entered in the EOP dialog box, as described in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. It cannot be changed. | |
| (2) | Block DLN | DLN | <Enter> | Enter the first 11 digits as shown: (a) Form 813—from the " Block DLN" box. (b) Form 1332—from the " Document Locator No." box. (c) Form 3893—from box 2. (d) The KV Operator will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | <Enter> | Enter the batch number as follows: (a) Forms 813, 1332—from the Batch Control Number box. (b) Form 3893—from box 3. (c) If not present, secure the number from the batch transmittal sheet. |
| (4) | Document Count | COUNT | <Enter> | Enter the document count as follows: (a) Forms 813, 1332—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) Form 3893—from box 4. |
| (5) | Prejournalized Credit Amount | CR | <Enter> | For Program 44700, Enter a zero (0) always. For programs 15502/45502/45508 press <ENTER>. For all other programs, Enter the amount shown: (a) Form 813—shown as the "Total" or if adjusted, as the "Adjusted Total." (b) Form 3893—from box 5. (c) ENTER DOLLARS AND CENTS. |
| (6) | Filling <ENTER> | <Enter> | Press <Enter>. | |
| (7) | Transaction Code | TRCODE | <Enter> | For programs 15502/45502/44700/45508, enter "460" ; otherwise press <ENTER>. |
| (8) | Transaction Date | TRDATE | <Enter> | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| (9) | Filling <ENTER>s | <Enter> <Enter> |
Press <ENTER> twice. | |
| (10) | Source Code | SOURCE | <Enter> | If the control document is a Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput " box checked. (d) None of the boxes checked, consult your supervisor who will determine if a source code is required. |
| (11) | Year Digit | YEAR | <Enter> | If the control document is a Form 3893, enter the digit from the box 12.Note:This is a MUST ENTER field if the Source Code is "R" , "N" , or "4." |
| (12) | Filling <ENTER> | <Enter> | Press <Enter> only. | |
| (13) | RPS Indicator | RPS | <Enter> | For programs 15502/45502/44700/45508 press <ENTER>; otherwise enter a " 2"
if: (a) Forms 813, 1332—"RPS" is edited or stamped in the upper center margin or if "RRPS" is indicated in the block header of the Form 1332. (b) Form 3893—box 13 is checked. |
| 3.24.212-2 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: IMF- FORMS 2350, 4868 | ||||
Note:TAXPR, DATE, and EXT DATE must be present for Document 00. If these are the same as previous document, <Enter> through these fields. The system will generate. |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions,) verify that it matches the document being entered. | |
| (3) | Name Control | NC | <Enter> | Enter the Name Control as follows: (a) Enter the 4 character Name Control underlined or edited in the first name line area. (b) If less than 4 characters, enter those shown followed by <ENTER>. (c) If Name Control is illegible, enter 1 period and <ENTER>. |
| (4) | EIN/SSN | TIN | <Enter> | Enter the 9 digit number from the area labeled "Your Social Security Number"
, on the form. (a) See standard rules in 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. (b)If TIN is missing, illegible, less than or more than 9 digits, enter periods. (c) If two account numbers are shown, enter 9 periods. Exception: .If SSN applied for or similar is notated or ITIN pending, pull the document. |
| (5) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format, If not edited, press <Enter>. (a) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (6) | Transaction Date | DATE | <Enter> | Press <Enter> always. |
| (7) | Extension to Date | EXT DATE | <Enter> | Enter the edited date, in MMDDYY format, found below the entity information or to the right of the City/State/ZIP Code area. (a) For Form 2350 enter the edited date if present, if not edited enter date on line 1. (b) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (8) | ERS Action Code | ERSCD | <Enter> | Enter the edited code if present on the bottom left margin. |
| 3.24.212-3 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: BMF-FORMS 4768, 8892. | ||||
Note:MFT, TAXPR, CODE, and DATE must be present for Document 00. If these are the same as previous document, <Enter> through these fields. The system will generate. Note:For Program 15502, MFT, RPT#, TAXPR, CODE, DATE, EXT DATE, EOGRP, LOBYR, ANP, and ERSCD will be generated into subsequent documents until changed. |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being entered. | |
| (3) | Name Control | NC | <Enter> | Enter the Name Control as follows: (a) Enter the 4 character Name Control underlined or edited in the first name line area. (b) If less than 4 characters, enter those shown followed by <ENTER>. (c) If Name Control is illegible, enter 1 period and <ENTER>. |
| (4) | EIN/SSN | TIN | Auto | Enter the 9 digit number from the area labeled "Decedent's Social Security Number."
For Forms 8892, enter from the area labeled "Social Security Number."
(a) If two account numbers shown, enter 9 periods. (b) See standard rules in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (5) | MFT Code | MFT | <Enter> | (a) Program 15502 - Enter the 2 digits edited in the upper left margin of the form. If illegible or missing, enter a zero
(0) and press <ENTER>. (b) For Form 8892, enter 51 always. |
| (6) | Report/Plan Number | RPT# | <Enter> | Press <Enter> always. |
| (7) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format. (a) If not present, enter 1112. (b) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (8) | Transaction Code | CODE | <Enter> | Enter "460" unless edited otherwise. |
| (9) | Transaction Date | DATE | <Enter> | Enter the digits from "Date Received"
or "Date"
in MMDDYY format. If date is not present, illegible or incomplete, press <Enter> only. (a) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (10) | Extension to Date | EXT DATE | <Enter> | Enter the underlined date found on line 1, line 2, or edited to the right of the City/State/ZIP Code area. (a) For special instructions, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. (b) Must be present if TC 460 is present. |
| (11) | EO Group Code | EOGRP | <Enter> | Press <Enter> always. |
| (12) | Lobby Year Code | LOB YR | <Enter> | Press <Enter> always. |
| (13) | Account Number (TIN) Prefix. | ANP | <Enter> | Press <Enter> always. |
| (14) | ERS Action Code | ERSCD | <Enter> | Enter the edited code from the bottom left margin. |
| 3.24.212-4 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: FORM 4868 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the last two digits of the 13 digit DLN from the upper right corner of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being entered. | |
| (3) | Check Digit | CD | <Enter> | Press <Enter> always. |
| (4) | Name Control | NC | <Enter> | See the narrative portion of this IRM for procedures. |
| (5) | Social Security Number | TIN | <Enter> | Enter the nine digits as shown in "Your Social Security Number"
box. (a) See standard rules in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions . (b)If SSN is missing, illegible, less than or more than 9 digits, enter periods (.). Exception: .If SSN applied for or similar is notated or ITIN pending, pull the document. |
| (6) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format, If not edited, press <Enter>. (a) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions. |
| (7) | Transaction Date | DATE | <Enter> | Press <Enter> always. |
| (8) | ERS Action Code | ACTCD | <Enter> | Enter the edited digits in the bottom right margin. |
| (9) | Multiple/Split Indicator | M/S | <Enter> | Enter the "M" or "S" edited in the upper left margin. |
| 3.24.212-5 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: Form 7004 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER# | Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being entered. | |
| (3) | Name Control | NC | <Enter> | See the narrative portion of this IRM for procedures. |
| (4) | Taxpayer Identification Number | TIN | <Enter> | Enter the number as shown in the "Identifying Number" block on Form 7004. See Standard Instructions in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (5) | TIN Type | TYPE | <Enter> | Enter the edited zero (0), if present, following the TIN. |
| (6) | Tax Period | TAXPR | <Enter>★★★★★★ | Enter 4 numeric digits (YYMM) edited in the blank portion of the title area to the immediate right of the words "File a Separate
Application for Each Return"
on Form 7004. If not edited, enter 1112. (a) This is a MUST ENTER field for the first document of the block. (b) The Tax Period entered will always be generated into remaining documents when the <ENTER> is pressed until a different Tax Period is keyed. Then the new Tax Period will be generated. If no Tax Period was edited, and 1112 was not the last generated Tax Period, enter 1112. (c) KV Operator—Verify the first document and each subsequent change. (d) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions. |
| (7) | MFT Code | MFT | <Enter> | Enter the edited 2 digit MFT from the upper left margin of the form. |
| (8) | Received Date | RDATE | <Enter> ★★★★★★ | Enter the six digits for the Received Date in MMDDYY format. (a) This is a MUST ENTER field for the first document of the block. If the date is not present, illegible, or incomplete, and the MFT is 02, enter today's date or 03/15/12 whichever is earlier. For all others, enter periods. (b) The same Received Date will always be generated into remaining documents when the <ENTER> is pressed until a different Received Date is keyed. Then the new Received Date will be generated. (c) KV Operator—Verify the first document and each subsequent change. (d) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions. |
| (9) | Condition Code | CC | <Enter> | Enter the Condition Code edited in the upper center margin. If a Condition code is illegible, enter a "#." |
| (10) | Return Code | RC | <Enter> | Enter the numeric code edited to the right margin of Line 1a, If no data, press <Enter>. |
| (11) | ERS-Action Code | ACTCD | <Enter> | Enter the edited digits from the bottom left margin. |
| (12) | CAF Indicator | CAF | <Enter> | Press <ENTER> always. |
| 3.24.212-6 | SECTION 03 | |||
|---|---|---|---|---|
| Source Document or Record: FORM 7004 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "03" always. |
| (2) | Payment Received | RMT | <Enter> | Enter the green edited amount shown on Line 8. (a) If a green edited amount is not present, enter the amount written in green or cash register imprint amount shown in the upper right margin of the document. (b) Check the control document for illegible amount. (c) Enter the RPS amount printed on the upper right corner of the return ONLY if underlined in green. (d) This is a MUST ENTER if Prejournalized Credit Amount (PROMPT "CR" ), Block Header, was entered. (e) The error message INVALID DATA will appear if there is an amount in this field and there is no entry for Prejournalized Credit Amount in the Block Header. |
| 3.24.212-7 | SECTION 01 | |||
|---|---|---|---|---|
| Source Document or Record: FORM 4868 (ALL OTHERS) | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | Enter the last two digits of the 13 digit DLN located in the upper right corner of the document. If the serial number has been generated by the system (see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions) verify that it matches the document being input. | |
| (3) | Check Digit | CD | <Enter> | Press <Enter> always. |
| (4) | Name Control | NC | <Enter> | Enter the Name Control. See the narrative portion of this IRM for procedures. |
| (5) | EIN or SSN. Number | TIN | <Enter> | Enter the TIN from "Your Social Security Number"
box. (a) See standard rules in IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. (b) If TIN is missing, illegible, less than or more than 9 digits, enter periods. Exception: .If TIN applied for or similar is notated or ITIN pending, pull the document. |
| (6) | Account Number Prefix | ANP | <Enter> | Enter the edited 0 (zero) if shown following the TIN. |
| (7) | Report/Plan Number | RPT# | <Enter> | Press <ENTER> always. |
| (8) | Tax Period | TAXPR | <Enter> | Enter the edited tax period from the document in YYMM format, If not edited, press <Enter>. (a) See IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions, for special instructions. |
| (9) | Received Date | DATE | <Enter> | Enter the date in MMDDYY format as shown on the face of the document. (a) If no date is stamped, enter "Today's Date" or "≡ ≡ ≡ ≡ ≡ " , whichever is earlier. (b) For special rules, see IRM 3.24.37, ISRP System, General Instructions, or 3.24.38, ISRP System, BMF General Instructions. |
| (10) | Master File Code | MFT | <Enter> | Press <Enter> always. |
| (11) | Primary Transaction Code | CODE1 | <Enter> | Enter "670" always. |
| (12) | Primary Transaction Amount | AMT1 | <Enter> | Enter the green underlined or edited Transaction Amount. (a) If not green edited, enter a zero. |
| (13) | Secondary Transaction Code | CODE2 | <Enter> | Enter "460" always. |