If the operator enters a Check Digit and TIN and enters "N" in the "ADDRESS CHECK?" field, the Enhanced-Entity Index File (E-EIF) is not checked. Instead, the system validates the TIN against the Check Digit to ensure both are transcribed correctly. In all other cases, the E-EIF is accessed and input data is compared to data in the E-EIF. The E-EIF check compares some or all of the following items: Name Control, TIN, first 6 characters (including spaces) of the street address, and ZIP code.

The "ADDRESS CHECK?" field determines whether the E-EIF check includes an address comparison. Enter a "Y" (Yes) or an "N" (No) as follows:
E-EIF Check

If you entered an "N" at the "ADDRESS CHECK?" prompt and the:

If you entered a "Y" at the "ADDRESS CHECK?" prompt, a data entry window appears. (To use the embedded keypad in this window you must use the <SHIFT> key.) Enter information as follows:

If the entity information matches the E-EIF, the system will not allow access to the address fields. The Name Control will change to Check Digits and the cursor will advance to the next field for input.

If the entity information does not match the E-EIF, the system will allow access to the address fields. Enter the address where prompted. If there is an in care of name shown on the return AND the notation "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, DO NOT enter the in care of name in the "In Care of Name" field. An in care of name may be indicated by "in care of" , an in care of sign (c/o), a percent sign (%) or some variation of those in front of the name.

If you have made an incorrect entry in any field involved in the entity processing, you may correct the incorrect entry or entries allowing the entity processing to occur correctly. Position the cursor in the first incorrect field, correct the entry then enter through or correct remaining fields as appropriate.

Documents can be inserted anywhere in the block provided that the document does not already exist.

To insert a document, press <F9> for Command Mode and <Alt>-<F8> to insert. Enter the document serial number.

To delete a document, press <F9> for Command Mode or <Pg Up> or <Pg Dn> to move to Section 01 of the document to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE DSN # xx?" . Enter a "Y" .

Sections can be inserted anywhere in the document, provided that the section does not already exist. To insert a section, enter the section number in the "SECT:" field. If the section already exists, it will be displayed for editing.

To delete a section, press <F9> for Command Mode or <Pg Up> or <Pg Dn> to move to the section to be deleted then press <F7> or <Delete>. A prompt will appear that says, "DELETE SECTION # xx DSN # xx?" . Enter a "Y" .

The DLN is a 14-digit number assigned to each input document for control purposes. It is made up of the following elements:

All the above elements except the Document Serial Number are entered on the Block Header Screen Display. The Document Serial Number is entered on each individual document.

It is the responsibility of the Entry Operator (EOP) to visually check the DLN on the control documents with the DLN on the first document of the block before entering the Block Header. If it does not match, refer the block to the Manager or Lead.

If the Taxpayer Identification Number (TIN) is unaltered on a preprinted label, enter the Check Digit. See IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs) for instructions on TINs. If altered, enter the Name Control. (You cannot enter both the Check Digit and the Name Control.)

Check Digit:

Name Control:

The Name Control generally consists of the first four significant characters of the taxpayer's name and is normally edited on the return. The first character must be a letter or numeric and the remaining characters can be letters, numbers, an ampersand (&) or a hyphen (-). Any other characters are omitted.

The hyphen will be entered using the minus key <-> located to the left of the equal key <=> in the numeric keys located over the alphabetic keyboard or the hyphen located on the top row of the numeric keypad keys.

Do not use the letters "DBA" (Doing Business As) or "FBO" (For Benefit Of) as a part of the Name Control.

If any of the items listed below are included in the business name, use the first four characters of the business name.
Determining Names Controls Examples:

If the Name Control is not edited or more than one Name Control is edited, use the following procedures to determine the Name Control from the name line area.

If unable to determine the Name Control, enter a single period (.).

See Document 7071–A (Name Control Job Aid) for more information on determining BMF Name Controls.

A TIN is a nine-digit identification number that can be a Social Security Number (SSN), Employer Identification Number (EIN), or a Preparer Tax Identification Number (PTIN). The following rules apply to all TINs.

The SSN format is xxx–xx–xxxx; the EIN format is xx–xxxxxxx; the PTIN format is Pxxxxxxxx. Do not enter the hyphens (-).

SSNs and EINs are formatted with the hyphens on the VBDEA displays. TIN fields which accept either an SSN or an EIN are not formatted.

If a TIN is not present in Section 01, enter 9 periods. If a TIN is missing in any other section, press <Enter>.

If the TIN is less than 9 digits, enter the digits shown (for PTIN, "P" and the digits shown) followed by periods to complete an entry of 9 digits.

If the TIN is more than 9 digits, enter the first 8 digits (for PTIN, "P" and the first 7 digits) and a period.

Enter a period for each illegible character in the TIN.

If an SSN is preceded by a "T" , use the following procedures:

If two or more TINs are shown, enter 9 periods.

It is not necessary to press <Enter> after entry of the TIN in Section 01. The cursor is automatically positioned in the next field.

The IRS Received Date, often referred to as Received Date, is the date a document is first received by the IRS. It is stamped or edited on the face of the return. If edited, it should be in MMDDYY format.

An Official Received Date Stamp may consist of no less than:

Date fields are 8 positions in MMDDCCYY format. Normally operators enter the received date in MMDDYY, the century digits are system generated based on the year entered. However, if the last two digits of the year (YY) is greater than or equal to 50, all 8 positions must be entered. If the incorrect century is generated, correct the century by arrowing back to the century digits and correcting them.

When a hyphen is before a digit, enter a zero (0) in place of the hyphen. When a hyphen is after a digit, enter a zero (0) before the digit.

Date Field Examples:

The "Received Date" must be an "Official" stamp or edited on the return. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date.

Effective March 4, 2024, for all returns enter a Received Date when present. If the return is late filed, enter the Received Date. If the Received Date is missing and required or is a MUST ENTER field, enter 6 periods.

Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, "CC" , will be generated by the system based on the year entered.

Tax Year- the time covered by a particular return represented by the year in which the period ends. Tax Years can be edited or shown at the top of the face of the return. Tax Years are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Years are 4 positions in CCYY format. Enter YY. The century digits, "CC" , will be generated by the system based on the year entered.

Process all dates and tax periods EXCEPTION: THOSE IN THE BLOCK HEADER, as follows unless otherwise instructed in the document-specific IRMs:
Date and Tax Period Field Examples

Enter the information exactly as shown from the name block on the document except as instructed below. These procedures do not apply to the in care of name.

Special characters are keyboard characters that are neither alpha nor numeric. They are the exclamation point "(!)" , pound or number sign "(#)" , percent sign "(%)" , caret "(^)" , ampersand "(&)" , asterisk "(*)" , left and right parentheses ("( )" ), underscore" (_)" , hyphen or minus sign" (-)" , equal sign "(=)" , left and right brackets" ([ ])" , forward slash "(/)" , back slash "(\)" , left and right braces "({ })" , vertical bar "(|)" , semi-colon "(;)" , colon "(:)" , apostrophe "(')" , period "(.)" ,comma "(,)" , angle brackets "(> <)" , question mark "(?)" , tilde "(~)" , grave accent "(')" and quotation mark "(″)" .

The "In Care of Name" field allows entry of an in care of name when necessary. An in care of name is indicated by the presence of the in care-of sign (c/o) or the percent sign (%) in front of the name or some other indication that it is an in care-of name. Enter the in care of name exactly as shown on the return. This field will be enabled if access to the address lines is enabled; otherwise, it will be grayed out.

Do not enter a percent sign (%). This character will be generated by post-ISRP processing.

This field must not be used to enter a street address.

If the in care of name is illegible, enter a period (.) then press <Enter>.

Enter an ampersand (&) for the words "and" or the word "or" .

Enter a hyphen where shown. Use the minus sign located on the numeric key pad. Do not space before or after the hyphen.

Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

Enter a space for all special characters except as instructed above. If the "In Care of Name" field begins with a special character, omit the special character, but do not enter a space.

Never enter two consecutive spaces.

Reverse the first and last names when the need is obvious.

Numeric characters with a name should be entered as Roman Numerals (alpha).

If two or more in care of names are present, enter the first in care of name.

Code and Edit will not edit the "in care of name" by arrowing when it appears on the address line before the street address. EOPs will pick up the "in care of name" then the street address from the address line.

Code and Edit will not edit the" in care of name" if present in the entity area of the return for some forms. EOPs are to transcribe the" in care of name" when present in the entity area of the return.

The purpose for the following instructions is to ensure that the correct street address is on the Taxpayer's Master File Account and to achieve uniformity so that duplicate filers can be identified.

Be sure to enter all particulars of the mailing address (apartment numbers, suite numbers, box numbers, etc.) in the street address field. This may require abbreviation of lengthy address information in order to provide all pertinent information necessary for accurate delivery.

Always use the following standard abbreviations when abbreviating addresses unless the word is part of the street name (such as "Court Street" or "Circle Avenue" ). If the taxpayer has used a non-standard abbreviation and the operator can determine if it corresponds to one below (such as "Str" instead of "St" or "Hghwy" instead of "Hwy" ), use the standard abbreviation. The following list of address abbreviations, that are honored by the post office, must be used when an address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field. These standard abbreviations may also be used on foreign returns.


Standard Street Abbreviation Examples

If "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, do not input the address fields. They have been previously entered.

Returns with foreign addresses will be sent to the Ogden Submission Processing Center.

Enter the foreign address exactly as shown using the following guidelines.

The following instructions are for the Kansas City Submission Processing Center.

After pressing <Enter> in the address field, a City/State Generation pop-up window will appear, unless your site has disabled this feature. This window allows the system to access US Postal Service data to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code.

The pop-up window contains City Key and ZIP Code fields:

For returns with a foreign address, enter the foreign country code for the City Key and leave the ZIP Key blank. Verify that the foreign country code is correct and press <Enter> or <F6>/<*> through the generated fields.

After entering the ZIP Code, the Pop-up window closes.

If the city and state are not generated or the City/State Generation pop-up window did not appear, enter the city as follows:

Always use the following standard abbreviations for STATES and TERRITORIES:

If two or more states are present and neither is edited, enter a single pound sign.

APO/FPO/DPO States are entered as follows:

Enter the first five digits of the ZIP Code.

Computer Condition Codes, often referred to as "Condition Codes" , are edited on returns prior to being transcribed. There can be up to 10 Condition Codes on a return. The location varies by return. Instructions in document-specific IRMs specify the location of this field for each return.

If the Condition Code is illegible, enter a pound sign (#), for the illegible character.

Condition Code "I" will be edited with a line on the top and bottom (as in block letter style).

Assume that a character appearing to be a zero is an alpha "O" .

If Condition Code "G" is present, enter the return as follows unless otherwise instructed by the document-specific IRM. If the return is a:

Enter the PCLIA/NAICS code exactly as shown except as follows:

The ERS Action Code, often referred to as simply "Action Code" , is a numeric 3-digit code generally edited in the bottom left margin of the return. Ignore anything after the 3-digit code, such as hyphens, dashes, or subsequent characters.

If an Action Code is edited on a return that does not have an Action Code field, enter a "U" in the Condition Code field.

If an Action Code in the "600" series is present on the return,

If the Action Code is illegible, enter a "U" in the Condition Code field.

If more than one Action Code is edited on the return, enter the highest Action Code.

If zero or blank amounts are present and the field IS NOT a MUST ENTER field, press <Enter> unless otherwise directed in the document-specific IRM.

If zero or blank amounts are present and the field IS a MUST ENTER field, enter zero (0) then press <Enter>.

If there are two or more money amounts shown on a single line or if the amount is illegible or cannot be determined, press <F12> to fill the field with question marks (???).

Enter cents in money amounts as follows:

All money amounts will be entered in DOLLARS AND CENTS unless otherwise specified. A space and a dollar sign following the prompt (for example, LN2 $) indicates that the field is a dollar’s only field.

Transcribe entries as negative amounts if brackets are pre-printed on the form, bracketed or otherwise shown as negative by the taxpayer, or edited by IRS personnel. If the field does not accept a MINUS (-) in the field termination (FLD Term) column, enter the amount and press <Enter> unless otherwise instructed.

Some European countries use commas in place of periods and vice versa when reporting dollar amounts on tax returns. For example: 36,02 for $36.02. When transcribing these returns, replace commas with periods and periods with commas. See Money Amount Examples as follows:

The Remittance or Payment Received is an amount printed or edited on the return to indicate a payment was received with the return. This field can be entered only if a Pre-journalized Credit Amount was entered in the Block Header and is a MUST ENTER field in this case.

Enter the amount printed by a cash register in any location on the return or edited in green pencil in the "Balance Due" or "Tax Due" area.

The Third-Party Designee and Discuss with Preparer Check boxes are used by the taxpayer to designate a person with whom the IRS is authorized to discuss the return. The checkbox is located just above the signature area on the return. Enter a "1" in this field if only the "Yes" box is checked. Otherwise, press <Enter>.

The Third-Party Designee ID Number is a unique number chosen by the Third Party Designee to allow an IRS employee to verify the person's identity when calling on the telephone. Only A-Z, 0-9, and blanks are valid. If the ID number is too long, enter as much of the data as possible.

The Preparer's Social Security Number (PSSN) field can contain the preparer's true SSN or a unique number assigned to the preparer by the IRS to protect the confidentiality of an SSN. A number assigned by the IRS contains a "P" in the first position followed by 8 numbers. The Preparer's TIN contains the preparer's true EIN.

If the Preparer's Taxpayer Identification Number (PTIN) or Firm's EIN is not in the proper box (i.e., stamped on the return), put it in the proper field based on the format as shown on the return.

If the number is not in the standard format or illegible, follow instructions in IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs).

Enter the 10 digit numeric phone number including Area Code. Disregard any special characters and blanks.

If more than 10 digits are present, only enter the first 10 digits.

If any part of the number (for example, Area Code) is missing or illegible, press <Enter>.

If there is more than one telephone number present, enter the first 10 digits of the first complete telephone number.

Disregard a leading "1" or "011" .

Tax preparer may stamp the telephone number on the return along with the Firm's EIN or Preparer's TIN. If so, enter the telephone number stamped.