Editors receive batches of work containing returns and associated Forms 4251 grouped under Shipment Control sheets. Editors should verify that the "Primary SSN" , "Service Center" , "Cycle" and "Page/Line Count" that display on the bottom of the SOl Individual Main Menu screen when entering a return agree with the information on the Return Charge-Out to confirm that the correct return record is being accessed for processing.

Screens have been developed for each form for the editing of data on-line. The screens follow the format of tax returns but include only lines used in SOI processing. For paper returns, enter data from the return into the screen lines where data from SCRS is not present and verify the SCRS data that has been pre-loaded. For electronically filed returns, the electronic data will be pre-loaded if the return is not older than 3 years. It is important to review this data against the image of the tax return to ensure the data were loaded correctly. If the return is older than 3 years, edit the data into the screen lines using the image of the tax return.

On-line consistency tests are run screen by screen. Messages (i.e., error, help, and information) that are triggered by running consistency tests will display at the top of the screen. The consistency tests are explained in Exhibits 1 through 87( https://soi.web.irs.gov/documents/2022_Editmanual_Exhibits.pdf ) and show the nature of the error and the lines that are involved. There is no need for the editor to perform the computation since the computer has already done so.

There are a series of HELP MESSAGES that are not numbered. There are no instructions contained within the editing or error resolution instructions for these messages. This is because no further description is needed other than what is stated in the HELP MESSAGE. If an unnumbered HELP MESSAGE appears, follow the instructions as they appear in the message. Error Resolution instructions are provided and should be used for each numbered HELP MESSAGE .

Validity Tests and ranges of acceptable values have also been incorporated into the on-line system. For instance, if the values in a field should be 0, 1, or 2, a message will indicate this and will not allow further editing until an acceptable value is input. Also, the positive and negative characteristics of a field have been programmed so that if, for example, a field can be positive or negative, the system will accept both types of numbers. In general, fields can be changed or skipped over if no data are present, but in certain instances, entries are required before the cursor will advance to the next field.

Enter all money amounts in rounded dollars (GT 49¢ round up, LT 50¢ round down). In addition, the program will round results of computations within the consistency tests.

If an Amended Return is attached to an Original, process as one return. Use original and amended data as appropriate.

The only mark allowed on paper returns or attachments is"E" (using a red erasable pen) to show that it has been edited.

Throughout the editing and error resolution instructions, references to a line from the taxpayer’s form or schedule itself will take the form (form or schedule number or letter):(line number). Examples would be 1040:36, SE:4a. References to a line from the PRISM screen have the line number following the word "line." Examples would be Form 1040 line 36, or Schedule SE line 4a. It is important to keep this distinction in mind throughout the editing process.

Editing of Prior Year forms will require the editor to compare the prior year line descriptions with current year line descriptions. Equivalent line numbers for prior year forms have not been included in each section due to the volume of changes over the past several years.

Most forms processed through the form editing sequence utilize a zero-balanced approach. This means that consistency tests are performed to make certain that the data exactly balance. However, on certain forms consistency tests are written to compare the sum of the detail to a total and, if the absolute value of the difference is less than or equal to $10, the cursor will then move to the largest field. Once the editor has verified amounts, a function key can be pressed to adjust the largest field by the difference (DIFF) shown in the message. Other routines that are more specific to a form are described in the appropriate editing instructions. Examples include having the system adjust the largest Schedule C or Schedule F Net Profit/Loss, Income, and Expenses when the absolute value of DIFF between the Schedule C or Schedule F sum and the Form 1040 amount is less than or equal to $10. The edit system will also identify the largest Income or Loss amount on a Rental or Royalty Worksheet to balance to "Total Rent and Royalty Income" .

The error resolution instructions for each form address how Revenue Processing and taxpayer figures are to be reconciled. The general approach is to accept Revenue Processing changes as long as they are correct, and the data are internally consistent. If Revenue Processing figures appear to be incorrect, you should generally go back to taxpayer figures. If taxpayer and Revenue Processing figures are incorrect, perform computations to arrive at the correct figures. Error resolution instructions for each form are generally the same for a paper return as for an electronically filed return. However, in cases where the error resolution instructions are different then the instructions will specifically reference either ‘electronically filed returns’ or MeF returns. The two terms both mean the same thing.

When examining the tax return as directed by the error correction instructions in Exhibits 1 through 87( https://soi.web.irs.gov/documents/2022_Editmanual_Exhibits.pdf ), editors must be alert to non-official forms and schedules.

"Substitute for Returns" (SFR’S), will be ‘Rejected’ if they have no money amounts. Refer the return to the lead editor to be rejected.

If a return appears to be frivolous, refer the return to the lead to be logged into National Office or rejected. A frivolous return often has only a few fields filled out and amounts that are very high. Those amounts may be repeated several times on both the front and back of Form 1040. And/or there may be an internal Form 4227 attached with wording like “Frivolous” or “Fraudulent.”

It is necessary to make comparisons between the return and the screen to assist in determining the source of error. Be aware that many amounts on screens are generated in the load program or come from SCRS. Generally, once a value is changed, the original amount is lost. If you need to see what a value was before it was changed (and the value originally came from SCRS), come out of the return and browse R/P data using option 6 with edit number 3 from the Main Menu. In addition, certain fields will display the original SCRS value at the bottom of the screen when the cursor is positioned on one of the identified lines.

A significant number of Revenue Processing errors may be identified on returns with "no tax consequence" (i.e., Tentative Tax equals zero). You should be particularly aware of Revenue Processing and taxpayer errors on these returns. Verify the data between the return and the screen in each case and make corrections using the instructions in this manual. National Office should be contacted if further guidelines are needed.

After a paper return has been completely edited, enter an "E" in the top right corner on the front of the return.

Generally, amounts may be moved among lines of data not affecting a form’s bottom line when it is clear to the editor that taxpayer wording on the form or attachment is a close enough match to the wording on the form’s line to justify moving the amount.

Any return that becomes a High Income Nontaxable (HINT), or goes from HINT to non-HINT status, or has tax-exempt interest being a high proportion of expanded income, because of editing, will be identified via a consistency test and will be listed on Report H, PRISM Photocopy Report, the day after it is completely edited. A HINT return is characterized as follows:

Photocopying and shipment of HINT returns are described in IRM 1.13.3, Document Management.

To refer problem returns or questions in editing to National Office, managers and lead tax examiners can use the Communication Log. The log helps provide timely feedback on editing issues and ensures that all Processing Centers have the same information at the same time. Further processing instructions from National Office and responses from National Office to those problem cases or questions will also be handled via this log. All Processing Service Centers will have access to logs from other Service Centers and the responses given by National Office.

Any returns forwarded to Adjustments within the Processing Center due to Revenue Processing errors detected during SOl processing are to be accompanied by Form 3465, "Adjustment Request" . An example of a referral would be an erroneous refund or a case in which the balance due has been incorrectly increased. Photocopy the return and complete all SOI processing for the return. Forwarding of the return should be done in accordance with ‘iSTARTS’ procedures and utilize Form 2275, "Records Request, Charge, and Recharge," if necessary.

Direct time expended on this study by Document Perfection Branch personnel should be charged to Function 220 and Program 25000. Control time expended on this study by Document Perfection Branch personnel should be charged to Function 550 and Program 25000. Control time expended by the Files Branch for this study should be charged to Function 550 and Program 25000.

EDITOR: Press ALT+E, or the mouse to access

Calculator: Use the mouse or Press ALT+C to access the calculator (Exhibit 106) https://soi.web.irs.gov/documents/2022_Editmanual_Exhibits.pdf).

Browse PY Press ALT+B, or the mouse to access. This option gives the user the ability to browse last year’s tax return (if it exists on our system) for the same SSN currently being edited. In certain situations, this information could be helpful in editing the current year tax return. When choosing this option, if the last year’s return exists then the system will display a browse menu for that return. Choose the form or schedule to be browsed from the browse menu. Use the ESC button to get back to the current return.

Help: Press ALT+H, or the mouse to access. Used to access various on-line edit manuals.

Reports: Press ALT+R, or the mouse to access.

IDRS Tool: Access is limited to Ogden personnel only.

View Attachment: Press ALT+V, or the mouse to access. This option displays the PDF attachments associated with a MeF return.

Comments: Press ALT+O, or the mouse to access. This option displays the Return Comment screen (Exhibit 111). Tax examiners can use this feature to attach a comment to a return and leads and managers can view the comment. If a return has a comment associated with it, ‘COMMENT PRESENT’ will display in the blue bar at the top of the system when the return is browsed or edited.

Edit A Return

Lead PRISM Edit

ISI Second Edit

Edit SOCA Return

Lead SOCA Edit

Browse A Return

Unlock Forced Return

Set Reject Code

Change Filing Period

Convert SOCA

Quality