This manual gives instructions for processing determination letter applications and user fees.

The procedure in this IRM are a translation of a variety of legal and administrative authorities into practical guidance for Campus Support to help process Exempt Organization and Employee Plans applications and user fees.

These authorities take many forms: Treasury Regulations, the Internal Revenue Code (IRC), legislation, revenue rulings and revenue procedures, and advice from Counsel to name only some.

The principal IRC section IRC section for the purpose of tax exemption is IRC 501 (tax exempt organizations). Other sections of the Internal Revenue Code are cited in this IRM as hey apply to the topic being discussed.

Specific revenue procedures are cited in the IRM when they are applicable to the issue being covered.

CAMCSD initially processes the determination letter request submitted by the taxpayer.

This IRM:

If you follow this manual, you shouldn’t need separate desk instructions.

If you create any written instructions (i.e., desk procedures, alerts) to clarify this IRM, work with, and obtain, the overseeing BSP:SPP Analyst’s approval.

Form 8717, User Fee for Employee Plans Determination Letter Request, and Form 8718, User Fee for Exempt Organization Determination Letter Request are:

User fees are payable with most determination letter applications. Fees are non-refundable except as provided in annual Revenue Procedure, the current version of which is Rev. Proc. 2023-5, as modified by Rev. Proc. 2023-12.

Taxpayers must make remittances out to United States Treasury.

The EP/EO Determination Letter Application User Fee team within assigns the Document Locator Number (DLN) on all applications, non-remit and remit.

The team:

Identify all Deposit Tickets created within the IRS and updated to IRACS with a 14 character Trace ID Number.

For the EP/EO packages, stamp the Trace ID Number on the bottom of the page bearing the DLN stamped.

Establish all applications, non-remit and remit, on the Letter Information Network User Fee System (LINUS), with the exception of the Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business.

LINUS is the official financial database for all EP/EO Determination user fees.

Process the applications through the Modified Employee Plans / Exempt Organizations Determination System (MEDS), which captures additional data.

Send the Master & Prototype (M&P) Mass Submitters and Volume Submitter (VS) Programs to Cincinnati to the attention of the Pre-Approved Plans Coordinator Room 6403, Group 7521. Route the user fee and first page of the application to CAMCSD for processing. See IRM 3.45.1.12, Pre-approved Programs, plans consisting of M&P plans and VS plans undergo processing via the TE/GE Rulings and Agreement Control System (TRAC). CAMCSD receives a Form 3210, check, and a copy of the TRAC User Fee Screen from Cincinnati.

Program Reports: For information about the various diagnostics and reports used to assess the health of the program, refer to IRM 1.4.16.2.4, Measures and Diagnostic Goals.

Program Effectiveness: Determined by Campus Support employees successfully using IRM guidance to perform necessary actions and duties.

Goals. measures, and operating guidelines are listed in the yearly Program Letter.

Terms used in this IRM generally have the standard English definition. Where the term a special meaning in the context of TE/GE matter, the term is defined or clarified in the subsection in which it is used.

In addition to this IRM and to the resources cited therein, Campus Support employees may also need to refer to supplemental resources and to other IRMs, such as the following:

The table below provides a list of the determination letter/ruling applications processed in CAMCSD through the Legacy system, MEDS or TRAC.

Unless otherwise stated, for security, time frames and other required procedures, follow IRM 3.8.45 , Manual Deposit Process, IRM 3.10.72, Receiving, Extracting, and Sorting, IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates, and IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Applications and User Fees.

The Captiva Report is sent via-email, when the report contains cases that are not flowing through Captiva and require manual intervention. These cases are a priority over new EP and EO applications received because they have an older received date. The timeframe to work these cases is three (3) workdays.

Batch EP and EO applications into batches of approximately five (5) applications. Five applications per batch is NOT a required number, it’s only a recommended/suggested number. Prepare the applications for processing through MEDS where the package is imaged, data captured, verified and available to the end user through the repository. Transship all applications to the EP/EO Processing Section, Cincinnati or Ogden Files for MEDS cases within six (6) workdays of receipt at CAMCSD.

For a Non-MEDS application package, the six (6) workday time frame includes:

For a MEDS application package, the six (6) workday time frame includes:

EP/EO correspondence/additional documents (ADF packages) have a required three (3) workday turn around time frame. The three workdays include batching, processing through MEDS and making the image available to view in the repository. It doesn’t include shipping the hard copy.

Ship the hard copy of all package types to Ogden Files M/S 6722 within two (2) workdays after the images are first available within the repository.

Deposit User Fees according to required time frames. Refer to IRM 3.8.45 , Manual Deposit Process, and IRM 3.30.123 , Processing Timeliness: Cycles, Criteria and Critical Dates.

Batch additional payments and control them on BBTS within one day of receipt within CAMCSD. Deposit additional payments within two (2) workdays of receipt. See IRM 3.45.1.6.11, Additional Payments.

Process the earliest received date in inventory first, with exceptions to the expedite cases. Expedite cases take priority.

Work all expedite packages within two (2) days of IRS receipt.

Batch and process EO Closed Cases as multiple batches per box. Control the work on BBTS within one (1) workday of receipt at the campus. Split the box into multiple batches to assist with processing through the imaging system. No set number of packages is required per batch; however, we recommend splitting the box in half to create two batches. Image, data capture, verify, and make EO Closed Cases available within Documentum within fifteen (15) workdays. Additional time is allowed during peak time frames, but must be coordinated with and agreed to by the overseeing BSP:SPP Analyst.

Additional time to process any package type " must" be coordinated with and approved by the overseeing BSP:SPP Analyst.

No process flow (example - closed cases) is to be turned off without approval by the overseeing BSP:SPP Analyst. If approved, the volumes that were held will need to be completed by the end of the fiscal year in which they were held.

The Table below lists current user fees for EO determination letters.

The Table below lists current and new user fees for EP determination letters.

Taxpayers use frivolous arguments to express dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. For examples of recognized frivolous arguments made by businesses see IRM Exhibit 25.25.10-1, Frivolous Arguments.

We don’t image or establish frivolous returns in LINUS and MEDS. Continue to process per instructions below.

Route documents on a Form 3210, Document Transmittal, to:

We use these systems to process EP/EO applications.

If you encounter system, equipment or scanner problems:

MEDS Support: submit a KISAM Ticket via Get It Services

TE/GE orders and pays for specific supplies. See the list below:

On the first Monday of every month CAMCSD management provides a list of needed supplies and an estimated volume needed to the overseeing BSP:SPP Analyst. CAMCSD must maintain a 45 day supply on hand.

Pull the paper case file.

Pull the case up in the Rescan queue.

Open the case identified from the Receipt and Handling Available Work Queue Report.

Information located at bottom left of the Rescan computer will identify the reason for the case sent to Rescan.

Correct the case and send it back to be completed in Data Completion.

Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

Pull the paper case file.

Pull Rescan ticket filled out by employee working the case for DLN, Form type, and reason case was sent to Rescan.

Correct the case and send it back to be completed in Data Completion.

Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

Check the Receipt and Handling Available Work Queue Report to locate the case.

If the case shows up in rescan for review, review the case and send back to be completed in Data Completion.

Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

If the case does not show in the system contact the Lead for further instructions.

These cases are electronic forms 1023 or 1023-EZ’s. We are unable to resolve this particular issue, since there isn’t a paper case to review.

Request the case to be deleted from Captiva.

Once deletion has been confirmed, manually establish the case in MEDS. For Manual Case Creation Instructions, see IRM 3.45.1.4.2.6, EO Manual Case Creation and IRM 3.45.1.4.3.9, EP Manual Case Creation.

Pull the paper case file.

Research LINUS and MEDS to see if you can locate the case identified.

Check the BBTS system to see if a batch number was assigned to the case.

Check the Receipt and Handling Available Work Queue Report to locate the case.

If the case shows up in rescan for review, review the case and send back to be completed in Data Completion.

If the case does not show in the system contact the Lead for further instructions.

Check the Receipt and Handling Available Work Queue Report to locate the case.

If the case shows up in rescan for review, review the case and send back to be completed in Data Completion.

If the case does not show in the system see Lead for further instructions.

Pull the paper case file.

Research the case in LINUS and MEDS.

Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Verification.

See Lead for further instructions.

Open the case in Manual ID.

Follow the instructions to correct the issue.

If the case can not be corrected in Manual ID, the case needs to be sent to Rescan. Fill out a rescan ticket explaining the issue with the case (bad scan, missing control sheets, etc.).

If corrected monitor the Receipt and Handling Available Work Queue Report to see if the case transferred to Data completion.

Pull the paper copy.

Research LINUS and MEDS to see if you can locate the case identified.

Check the BBTS system to see if a batch number was assigned to the case.

Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

If the case does not show in the system contact the Lead for further instructions.

Stamp the EP/EO determination applications with both the postmark and received date. During second sort, the EO/EP Determination Remittance Technician must verify the application was stamped correctly. This section provides procedures for the Postmark and Received Date.

The EP/EO application packages are all dual stamped with the Postmark Date and the Received Date on the appropriate page of the package type. The table below provides examples of the documents that are dual stamped per the package type:

The Received Date is stamped on the right.

The Received Date for an ADF package is the date received within the CAMCSD.

The Received Date for an EOCC package is the date received within the CAMCSD.

The Postmark Date is stamped on the left.

For missing or illegible postmarks:

You must determine the correct postmark and received date. Take the control date for EP and EO applications from the postmark date.

EP and EO determine the beginning of the declaratory judgment date by the control date and for EO the control date determines if the organization timely submitted the application.

Sort and batch all submissions per the IRS received date. If multiple IRS received dates are mixed within a batch, use the oldest IRS received date to determine the age of the batch.

The IRS received date is captured for all packages processed through MEDS. The IRS received date must be captured during the initial steps of scanning the batch.

Sort the work in numerical order:

Additional sort for the EO applications:

Sort and associate the EO applications:

The Batch Ticket contains:

If EO Determination processing returns an EO application to the filer and we receive it again, process the application as a new application. Do:

For additional information on procedures for perfecting the payment document, see IRM 3.8.45, Manual Deposit Process.

If we receive a Non-IRS application from the filer, process as an IRS application if information is available to deposit money. If information is missing, refer to procedures for incomplete application and payment perfection process.

The following application is filed for EP:

Make sure that all applications received in the same envelope or identified in the mail room as applications that came in together stay together. These applications must stay together.

Form 8717 must include:

If missing any of the information, the employee sorting fills in the missing information.

When the required info is missing:

Verify the employer identification number (EIN) is present and valid, (i.e. 9 digit number).

Verify the check is payable to United States Treasury.

Write the money amount in the top right corner of the Form 8717.

If we receive a multi or split, make a notation in the upper left hand corner of the 8717, showing the number of checks and the total fee received.

See table below for additional required editing on the Form 8717:

If EP Determination processing returns an EP application to the filer and we receive it from the filer again, process the application as a new application.

Organize the application package documents:

Tear down the envelope, leaving only the front of the envelope attached to the application package.

Verify all necessary items were properly stamped.

Band application in packs of five (5). The count of 5 is just a general rule. More or less can be a batch with no impact to the filer.

Attach Orange Batch Ticket to front of pack.

The Batch Ticket contains:

This form notifies the IRS of plans involved in mergers, consolidations, transferring of assets, or acting as Qualified Separate Lines of Businesses (QSLB). They usually submit more than one Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business. Float forms to the top for processing and the other form to the back of the first. Form 8717 is not applicable for a Form 5310-A because there is no user fee involved.

Route this correspondence in an interagency envelope through interoffice mail to:

The table below lists the types of loose correspondence to route.

Stamp all correspondence with the CAMCSD date stamp.

When a member of a pension plan writes to the IRS to voice concerns regarding the plan, we call it an" Interested Party Letter" .

Forward all Interested Party Letters through interoffice mail to:

Interoffice correspondence comes via Forms 3210. Complete the Form 3210"Acknowledgment" receipt and return copy to originator, if two copies are provided, Acknowledgment and File copies. See IRM 3.45.1.11.12, Form 3210 - Document Transmittal.

Stamp all correspondence with the R&C EO/EP Determination User Fee Unit's date stamp.

The received date entered in the MEDS system for remit/non-remit interoffice correspondence that is processed as an ADF package is the date of package receipt within the EP/EO Determination User Fee Unit.

The received date entered in LINUS for remit interoffice correspondence is the first IRS received date. The IRS received date is provided on the Form 3210.

Application with Form 8717 or 8718:

Ensure the check is payable to United States Treasury. Stamp checks payable to IRS with United States Treasury.

Associate the EP applications for Legacy:

Associate the EO Application:

Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, and Form 8940 if received by mail, reject the paper version back to the filer, see IRM 3.45.1.4.2.7, Rejecting EO Applications.

If the Form 8718 isn’t attached, prepare the form and attach the payment.

Form 8718 is required for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code.

Form 8718 must include:

The Payment Perfection function within the Deposit Activity performs analysis and research on remittances and returns/documents requiring additional preparation before depositing money. They also code or edit for other functional areas to ensure all taxpayer info is available to credit taxpayer's accounts.

Before sending payments/documents to Payment Perfection, do "complete" research to confirm a lack of information available to establish an account or apply the monies to LINUS.

Review each source document to verify:

Research using the following IDRS command codes to apply the payment accurately. For additional codes and information refer to IRM 3.8.45, Manual Deposit Process, and to Document 6209, IRS Processing Codes and Information .

Return the incomplete application to the filer using the instructions for IRM 3.45.1.4.2.7, Rejecting EO Applications. Do not include payments sent to Payment Perfection on the TE/GE Inventory Report.

If we receive a 4663 letter with remittance, send to the Payment Perfection function for processing as an EP delinquency penalty MFT 74 TC 160.

Types of possible remittances the IRS may receive include:

Over stamp all Payee lines with "United States Treasury" on payee line for:

If not payable to the United States Treasury or one of the acceptable payees, reject the remittance to the taxpayer with an explanation of an unacceptable payment.

If not intended as payment for accompanying return/document, process return/document as "non-remittance." Reject remittance to taxpayer with an explanation of unacceptable payment.

If neither remittance nor return/document are for IRS, reject to have EO R&A send Letter 5530 , Returning Incomplete Determination Letter Request IRM 3.45.1.4.2.7, Rejecting EO Applications.

To process EP applications:

Occasionally, taxpayers send cash through the mail for payment of user fees.

If the cash is U.S. currency less than $5000, deposit on Thursdays using OTCnet. If more than $5000, include with the next scheduled daily deposit.

Use BBTS to manually generate the Trace ID number for cash remittances, using the Offline Trace ID Generation window in the Manual Deposit Screen and input to OTCnet.

Follow normal "sorting" procedures

Prepare the deposit ticket.

For the Financial Institution:

Complete Form 784 , Recapitulation of Remittances, with:

Complete Form 1963, Collection Register, with:

Complete Form 2221, Schedule of Collections with:

After completing all paperwork, separate into two packages. Deliver one package to Accounting. The second package is a file copy held in the TE/GE unit.

Take the OTCnet approval sheet, deposit ticket, first copy of Form 784 along with the cash deposit to Manual Deposit by daily deadline for Thursday’s deposit. Prepare a Form 3210 listing the info transmitted and have Manual Deposit initial the Form 3210 Acknowledgment copy.

Unacceptable Payments are items that the Federal Reserve Bank won't accept as payment. Return the check to the taxpayer: Stamp the check non-negotiable and return to the filer using letter 2689.

If you identify Unacceptable Payments, refer to IRM 3.8.45, Manual Deposit Activity, for additional info.

Remittances drawn on foreign banks payable in U.S. dollars through U.S. banks must have U.S bank's routing symbol printed in MICR ink in the lower left corner of the check and have a nine digit routing number for processing with the regular deposits. If the routing symbol is missing, process manually per IRM 3.8.45, Manual Deposit Activity

All remittance drawn on foreign banks with no United States bank routing symbols payable in foreign currency or United States Dollars (USD) should be deposited through Bank of America. These remittances are classified as either supported or unsupported by Bank of America.

Use BBTS to manually generate the Trace ID number for foreign remittances drawn on foreign banks, using the Offline Trace ID Generation window in the Manual Deposit Screen and input to OTCnet.

Process remittances payable in U.S. Dollars, drawn on foreign banks, and received with tax returns or documents:

After input to LINUS, make 2 copies of the Form 8717/8718, the 1st page of the application, and the check. Flag the copy of the 1st page of the application with the copy of the check to the back.

After completing all paperwork, separate into two accounting packages. Clip the two packages and the two sets of copies (application and check), copy of on line submission obtained through OTCnet together and hold in suspense file until receipt of confirmed deposit ticket with money conversion report through OTCnet. Scan non-remit document and continue processing.

To complete processing:

Through OTCnet, prepare the CD:

For the Financial Institute - Select Bank of America-XXXXXXXX-XXXXXXX465

Assign a schedule number and CD number from the schedule book and complete Form 2221 with:

Complete Form 784, Recapitulation of Remittances, with:

Complete Form 1963, Collection Register, with:

Prepare a Form 3210, listing the check info and have Manual Deposit initial the Form 3210 Acknowledgment copy.

Take the check, deposit ticket and the 1st copy of the Form 784 to Manual Deposit. Don't put a copy of the encoding tape with the check.

Receive confirmation through OTCnet.

When we receive the OTCnet from accounting:

Form 2424, Account Adjustment Voucher, comes from the RACS Unit. These are user fees misapplied to the filer's IMF or BMF account that should have been applied to their EP/EO exempt letter application. Accounting delivers the complete package, Form 2424 and supporting documentation as soon as they list them on a control document. Retain the copy of the Form 2424 and supporting documentation in the TEGE CAMCSD for one year.

Credit Form 2424, Account Adjustment Voucher, to the correct account in LINUS within two (2) days of receipt within the unit and process as an "Additional Payment - Memo Entry" ; the payment won't generate out on the Form 2221, Schedule of Collections.

There is no check received with a Form 2424. We deposited the money during processing and applied to the incorrect account. Always process Forms 2424 as a "With Remit" Additional Payment - Memo Entry document.

There is a two (2) day turnaround for processing the Form 2424 from the time of receipt within the TEGE CAMCSD from Accounting.

To process the Form 2424 Entry:

The transaction date on the Form 2424 is the date used for the Postmark and Received dates.

The dollar amount provided as the debit amount on the Form 2424 is the dollar amount captured in LINUS as the user fee.

If the user fee split is showing different in LINUS than on the Form 2424:

Form 4830, IDRS Multi-purpose Posting Documents, come from the RACS Unit. These are user fees applied to the unidentified file due to improper identification and should have been applied to their EP/EO Determination letter application. Accounting delivers the complete package, Form 4830, LINUS screen print and supporting documentation as soon as they list them on a control document. Retain the copy of the Form 4830 and supporting documentation in the EP/EO Determination User Fee Manual Deposit Unit for one year.

Credit Form 4830 to the correct account in LINUS within 2 days of receipt within the unit and process as an "Additional Payment - Memo Entry" ; the payment won't generate out on the Form 2221.

There is no check received with a Form 4830; we deposited the money during processing and applied to the incorrect account. Always process Forms 4830 as a "With Remit" Additional Payment- Memo Entry document.

There is a two day turnaround for processing the Form 4830 from the time of receipt within the TEGE CAMCSD from Accounting.

To process the Form 4830 Entry:

The transaction date on the Form 4830 is the date that is used for the Postmark and the Received date.

The dollar amount provided as the debit amount on the Form 4830 is the dollar amount captured in LINUS as the user fee.

If the user fee split is showing different in LINUS than on the Form 4830:

Memo Entry Applications come from the RACS Unit. These User Fees were misrouted/mailed to another center. The center deposited the user fee payment per IRM 3.8.45, Manual Deposit Process, and IRM 3.30.123 , Processing Timeless: Cycles, Criteria and Critical Dates. Accounting delivers the complete package to the Determination Letter Application Deposit Unit as soon as they list them on a control document. The package includes an original control document and one copy. Retain a copy within the unit and return the original.

Credit Memo Entries to the correct account in LINUS.

There is no check received with a Memo Entry. Always process Memo Entries as a "With Remit" document through Legacy.

There is a twelve (12) day turnaround for Accounting. Return the financial info to Accounting as soon as possible to avoid potential backlogs. Journalize the money within the same month of receipt.

To process the Memo Entries with an application:

To process the Memo Entry:

After numbering the applications:

Batch each form type separately. Annotate on BBTS Transmittal that the applications are "MEMO ENTRIES" .

Forward documentation, via Form 3210 for all additional payment Memo Entries to:

Normally, use the numeric amount on the remittance for processing. There may still be times when the money amount to use is questionable. Use the following table to determine how to process the payment. For additional info refer to IRM 3.8.45, Manual Deposit Process.

"Additional Payments" are user fees received " after the original application" was received and record shows established in LINUS.

Additional payments can't be recorded in LINUS as an additional payment if no record established prior.

If you receive a user fee from the EO Determinations Processing Section and no record is in LINUS:

If we receive money from the filer indicating that the money is an additional payment, follow table below for account action.

Additional payments may come with correspondence, an AIS, or just a check. The payments can come directly from the filer or from another IRS office.

If we receive a check and application through interoffice mail from EO R&A at the FOB and LINUS research shows the account was established in LINUS as a Legacy or MEDS case, process as directed on accompanying Form 3210 or user fee transmittal.

Additional payments processed through MEDS are uploaded and processed through MEDS as a Remit ADF package using the AIS document.

All additional payments must be researched on LINUS for the original application postmark date. The application's original postmark determines the split of the additional payment.

The IRS received date captured in LINUS must be the date the first IRS office/personal received the payment.

If no IRS received date is stamped/identified, use the date the payment was received in CAMCSD.

Additional payments are to be deposited within the following time frames

Circle out all invalid received date stamps and DLNs; date stamp with current date.

Verify the check is payable to United States Treasury.

Write the money amount received in the top right corner of Form 8717 or Form 8718 if the case is processed through Legacy.

If we receive the remit directly from the filer and a Form 8717 or Form 8718 isn't provided, prepare one unless the AIS is attached. Refer to procedures for preparing a Form 8717 or Form 8718.

If LINUS screen shot isn't attached, DO NOT print one.

Correspondence comes from the Correspondence Unit that was mis-routed or improperly addressed. The mailing envelope may or may not be attached.

Correspondence comes from Extracting as correspondence, application isn't attached.

Use the date stamped from the Correspondence Unit as the "Received Date" . If no date stamp use the current date.

All correspondence should be stamped with the EP/EO - CAMC Determination User Fee Unit's date stamp.

Miscellaneous correspondence with remit can be any of the items listed below:

EP applications with "Missing Pages" can be processed if additional research provides entity info to process the remittance. Additional research is only needed if the entity info is missing.

Research LINUS and EDS to ensure there is no existing case established.

For EP applications, an INOLES print must accompany the package if page one is missing. INOLES provides the required entity info to establish a case.

For EO applications, See IRM 3.45.1.4.2.7, Rejecting EO Applications, for processing procedures.

If additional research doesn't provide entity info to process the remittance, route the monies to Payment Perfection for processing.

Research LINUS if existing case is established; process payment as additional payment.

If LINUS research shows no record, the following sections provide the procedures for EP filers and EO filers.

The DLN is a controlled number assigned to every return or document per location. The fourteenth digit is the year of processing.

The DLN is used to control, identify, and locate documents processed.

The DLN should not be confused with the tax account number, which consists of nine digits, for example:

Returns and documents are blocked and filed by DLN.

The format for a DLN is:

Blocking series differ based on " Non-Remit" and " Remit" applications.

Manually stamp the assigned DLN on required forms within an application package:

The check, Form 8717 or Form 8718, and the application are stamped with the same DLN. We use Form 3539 , Block Number Control to complete the deposit process, so the form must be accurate. Prepare a separate Form 3539 for each type of application/process:

Follow the steps below to complete the Form 3539:

Work in numerical order with the oldest received dates first.

Generally, a batch consists of 25 or less.

Number each batch as one DLN with consecutive serial numbers.

EO Division has approved returning the applications if filed on an obsolete revision. EO applications filed on an obsolete form revision will be returned to the filer.

The table below provides the valid EO version; all other versions are obsolete and processed as obsolete forms. If we receive mixed version dates within the package, use page one of the application to determine if the application is valid.

To enter an EO remit if application is processed through Legacy:

All original filed EO applications received with no user fees will need to have LINUS pre-research conducted on all applications.

CAMCSD will reject the application unless LINUS research shows the valid user fee was previously processed through LINUS:

Follow the steps to enter an EO non-remit in LINUS:

EO applications are processed through MEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other required data is captured through MEDS and uploaded electronically to LINUS within 48 hours of account establishment.

The following elements are the minimal data captured in LINUS for the EO applications processed through MEDS:

The following elements are captured in LINUS for the EO applications processed through MEDS with a foreign address:

The table below lists the captured Fee/Form indicators:

LINUS records for applications processed through MEDS won't contain POA info.

EP applications are processed through MEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other required data is captured through MEDS and uploaded electronically to LINUS within 48 hours of account establishment.

All EP Applications that are processed through Legacy System require the employee to capture all elements to deposit the user fee and establish the account in LINUS.

Select the indicator with the fee closest to the fee received for EP applications.

All EP Applications are entered through the Legacy System. Establishment in LINUS will require employee to capture all elements.

EP applications are processed through MEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other data is captured through MEDS and uploaded electronically to LINUS within 48 hours of account establishment.

The following elements are captured in LINUS for the EP applications processed through MEDS:

Follow the steps to enter an EP non-remit on LINUS:

Verify the info on the document and that on the system are the same.

If the info isn't the same:

Proceed as follows:

Follow the steps below to create a new record if no EIN is on file.

Select OK

If the application is EO:

If the application is EP:

If the POA isn't valid, select close.

Enter all fields on the POA Entry Screen except the CAF.

Select the "CLOSE" button.

Enter the Plan Sponsor's name in the "NAME" field for an EP record.

Enter the organization's name in the "NAME" field for an EO record.

Enter the care of name in the " IN CARE OF" field.

Enter the address in the "ADDRESS" field.

Enter the city in the "CITY" field.

Enter the ZIP+4 in the "ZIP" field.

If the address is foreign, select the country.

Save record.

Select "ADD TRANSACTION" .

When needing a "User Fee" correction:

If user fee is corrected after the deposit is complete, contact Accounting to correct the adjustment to the two user fee accounts. Verify the split fee between the Treasury and IRS accounts is identical on LINUS and with account's records.

Occasionally, the system must be updated causing the back-end process to be unavailable. However, the front-end process is available through the package verification module.

Follow the procedures outlined below when TE/GE declares "System Downtime Process" is to be followed.

The following table provides allowable data entry characters.

The primary purpose of the Document Preparation (Doc Prep) subprocess is to prepare all packages for electronic scanning into MEDS.

The following sections provide procedures for case assembly for all applications and packages processed through MEDS.

Preparing the documents for scanning is an important operation. Properly performed, this step can ensure efficiency through the remaining processes.

All EO Closed cases will have the Doc Prep completed with the appropriate control sheets inserted, with the exception of the "Package" control sheet before receipt at CAMCSD.

The Document Preparation Clerks will perform the following tasks:

If a filer submits a complete copy of his application package with the original submission, process the original package per the package separation procedures and file the complete copy behind the "Other Documents" control sheet.

If we receive a Form 2848 or 8821 with "See Attachment" for additional appointees or representative, but contains an appointee/representative on the form, then place attachment behind the Other Document control sheet.

If we receive a Form 2848 or 8821 with "See Attachment" for the appointees or representative and the form doesn't contain an appointee or representative on the form, then place the form and the attachment behind the Other Document control sheet.

If only the firm name is present and the form says, "See Attachment," place Form 2848 or 8821 and the attachment behind the Other Document control sheet.

If only the firm/representative name is present and no address is provided, annotate a red line through the firm/representative name and leave the Form 2848 in the required form type order. Don't place the Form 2848 behind the Other Document control sheet.

For a valid package both pages aren't required for the Form 2848. There is no need to insert a blank page for the page missing if not provided by the filer. The system is designed to accept the package if pages are missing.

Ensure anything not required to be scanned is attached to the envelope for re-association later. "Don't" prepare a non-scannable control sheet for these items.

If an item is determined non-scannable, the non-scannable control must be prepared. A second copy of the non-scannable control sheet is required when the item is too large to be kept with the case folder; otherwise only one non-scannable control sheet is needed. The "Non-scannable" control sheet provides identifying info that identifies the non-scannable item and the application package that it was received with.

Forward all large non-scannable materials with a copy of the non-scannable control sheet to the Reconstitution Area for the subsequent reassembly of all application package materials if the item is too large to keep with the folder.

When we receive two or more checks to pay the user fee for one application, change the priority of the package to "1" to ensure the application and multiple checks are processed within the 6 workday time frame. The second check is processed as an additional payment and needs the AIS to complete processing through MEDS.

Do not hold the check for the AIS. The check must be deposited timely per the 72 hour required time frame.

If Form 2848 or 8821 is incomplete, the following actions are required. See table below: