Part 3. Submission Processing

Table of Contents

3.0 General

• 3.0.101 Schedule K-1 Processing
• 3.0.167 Losses and Shortages
• 3.0.230 Lockbox Processing Procedures
• 3.0.275 Business Results Measures for Submission Processing Functions
• 3.0.276 General, Scorecard Performance Measure Process - Security and Internal Control Review

3.5 Accounts Services

• 3.5.10 Remittance Transaction Research (RTR) System
• 3.5.20 Income Verification Express Service (IVES) - Processing Requests for Tax Return/Return Information
• 3.5.21 Return and Income Verification Services (RAIVS) - Processing Requests for Tax Return/Return Information
• 3.5.61 Files Management and Services

3.8 Deposit Activity

• 3.8.44 Campus Deposit Activity
• 3.8.45 Manual Deposit Process
• 3.8.46 Discovered Remittance
• 3.8.47 Manual Deposit for Field Office Payment Processing

3.10 Campus Mail and Work Control

• 3.10.5 Batch/Block Tracking System (BBTS)
• 3.10.8 Information Returns Processing
• 3.10.72 Receiving, Extracting, and Sorting
• 3.10.73 Batching and Numbering

3.11 Returns and Documents Analysis

• 3.11.3 Individual Income Tax Returns
• 3.11.6 Data Processing (DP) Tax Adjustments
• 3.11.10 Revenue Receipts
• 3.11.12 Exempt Organization Returns
• 3.11.13 Employment Tax Returns
• 3.11.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
• 3.11.15 Return of Partnership Income
• 3.11.16 Corporate Income Tax Returns
• 3.11.20 Exempt Organization and Employee Plan Applications for Extension of Time to File
• 3.11.22 Employee Plan Excise Tax Return
• 3.11.23 Excise Tax Returns
• 3.11.25 Miscellaneous Tax Returns
• 3.11.26 Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns
• 3.11.27 EPMF Return Processing Form 5500-EZ
• 3.11.29 Health Coverage Tax Credit (HCTC) Enrollment Processing
• 3.11.106 Estate and Gift Tax Returns
• 3.11.154 Unemployment Tax Returns
• 3.11.180 Allocated Tips
• 3.11.212 Applications for Extension of Time to File
• 3.11.213 Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
• 3.11.217 Form 1120-S Corporation Income Tax Returns
• 3.11.249 Processing Form 8752
• 3.11.250 Form 8300 Processing

3.12 Error Resolution

• 3.12.2 Individual Master File Error Resolution General Instructions
• 3.12.3 Individual Income Tax Returns
• 3.12.8 Information Returns Processing
• 3.12.10 Revenue Receipts
• 3.12.12 Exempt Organization Returns
• 3.12.13 Employment Tax Returns
• 3.12.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
• 3.12.15 Return of Partnership Income
• 3.12.16 Corporate Income Tax Returns
• 3.12.21 Credit and Account Transfers
• 3.12.22 Employee Plan Excise Tax Returns
• 3.12.23 Excise Tax Returns
• 3.12.26 Tax Exempt Bond Error Resolution Procedures
• 3.12.32 General Unpostables
• 3.12.37 IMF General Instructions
• 3.12.38 BMF General Instructions
• 3.12.106 Estate Tax Returns - Paper Correction Processing
• 3.12.154 Unemployment Tax Returns
• 3.12.166 EPMF Unpostables
• 3.12.179 Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
• 3.12.212 Applications for Extension of Time to File Tax Returns
• 3.12.213 Form 1066, U.S. REMIC Income Tax Return
• 3.12.217 Error Resolution Instructions for Form 1120-S
• 3.12.220 Error Resolution System for Excise Tax Returns
• 3.12.249 Processing Form 8752
• 3.12.251 Corporation Income Tax Returns
• 3.12.263 Estate and Gift Tax Returns
• 3.12.278 Exempt Organization Unpostable Resolution
• 3.12.279 BMF/CAWR/PMF Unpostable Resolution

3.13 Campus Document Services

• 3.13.2 BMF Account Numbers
• 3.13.5 Individual Master File (IMF) Account Numbers
• 3.13.6 Submission Processing Image Control Team (ICT) Correspondence Scanning
• 3.13.12 Exempt Organization Account Numbers
• 3.13.36 EPMF Account Numbers
• 3.13.40 Application for Tax Identification Number for Pending U.S. Adoptions
• 3.13.62 Media Transport and Control
• 3.13.122 Individual Master File (IMF) Entity Control Unpostables
• 3.13.222 BMF Entity Unpostable Correction Procedures

3.14 Notice Review

• 3.14.1 IMF Notice Review
• 3.14.2 Notice Review - Business Master File (BMF) Notice Review

3.17 Accounting and Data Control

• 3.17.5 Hardcore Payment Tracers
• 3.17.10 Dishonored Check File (DCF) and Unidentified Remittance File (URF)
• 3.17.15 Accounting Reports Analyst - Responsibilities
• 3.17.20 Refund Intercept Program
• 3.17.21 Credit and Account Transfers
• 3.17.30 SC Data Controls
• 3.17.41 Excise Reporting
• 3.17.46 Automated Non-Master File Accounting
• 3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures
• 3.17.63 Redesigned Revenue Accounting Control System (RRACS)
• 3.17.64 Accounting Control General Ledger Policies and Procedures
• 3.17.79 Accounting Refund Transactions
• 3.17.80 Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations
• 3.17.220 Excess Collections File
• 3.17.221 Enterprise Computing Center Data Controls
• 3.17.243 Miscellaneous Accounting
• 3.17.244 Manual Assessments
• 3.17.277 Electronic Payments
• 3.17.278 Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Systems

3.20 Exempt Organizations Returns Processing

• 3.20.12 Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing
• 3.20.13 Exempt Organizations Photocopy Procedures

3.21 International Returns and Documents Analysis

• 3.21.3 Individual Income Tax Returns
• 3.21.15 Withholding on Foreign Partners
• 3.21.19 Foreign Trust System
• 3.21.25 Miscellaneous Tax Returns
• 3.21.110 Processing Form 1042 Withholding Returns
• 3.21.111 Chapter Three and Chapter Four Withholding Returns
• 3.21.112 Foreign Account Tax Compliance Act (FATCA) Registration
• 3.21.261 Foreign Investment in Real Property Tax Act (FIRPTA)
• 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS)
• 3.21.264 IRS Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program

3.22 International Error Resolution

• 3.22.3 Individual Income Tax Returns
• 3.22.15 Foreign Partnership Withholding
• 3.22.19 Foreign Trust System
• 3.22.110 Processing Form 1042 Withholding Returns
• 3.22.111 Chapter Three and Chapter Four Withholding Database
• 3.22.261 Foreign Investment in Real Property Tax Act (FIRPTA)

3.24 ISRP System

• 3.24.3 Individual Income Tax Returns
• 3.24.7 Delinquent Accounts
• 3.24.8 Information Returns Processing
• 3.24.10 Revenue Receipts
• 3.24.12 Exempt Organization Returns
• 3.24.13 Employment Tax Returns
• 3.24.14 Fiduciary Income Tax Returns
• 3.24.15 Partnership Return of Income
• 3.24.16 Corporation Income Tax Returns
• 3.24.20 Applications for Extension of Time to File Exempt Organizations and Employee Plans Returns
• 3.24.21 Credit and Account Transfers
• 3.24.22 Employee Plan Returns
• 3.24.23 Excise Tax Returns
• 3.24.25 BMF International Miscellaneous Tax Returns
• 3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
• 3.24.27 EPMF Return Processing Form 5500-EZ
• 3.24.28 Foreign Account Tax Compliance General Purpose Programs
• 3.24.29 SCRS Error Resolution
• 3.24.30 Data Controls
• 3.24.37 General Instructions
• 3.24.38 BMF General Instructions
• 3.24.40 Application for Taxpayer Identification Number for Pending U.S. Adoptions
• 3.24.50 Campus Performance Evaluation Reporting System
• 3.24.106 Estate Tax Returns
• 3.24.133 Residual Remittance Processing System
• 3.24.143 Gift Tax Returns
• 3.24.154 Unemployment Tax Returns
• 3.24.159 SCRS SC Edits
• 3.24.162 BOB Transcription Instructions
• 3.24.180 Allocated Tips
• 3.24.183 Planning and Control Data
• 3.24.202 Supervisory Operator's Manual
• 3.24.212 Applications for Extension of Time to File Tax Returns
• 3.24.213 Real Estate Mortgage Investment Conduit Income Tax Returns
• 3.24.226 Declaration for Electronic Filing
• 3.24.249 Fiscal Year Required Payments/Form 8752

3.28 Special Processing Procedures

• 3.28.2 Information Referral Process for Form 3949-A
• 3.28.3 Individual Income Tax Returns
• 3.28.4 Identity Theft Returns for Submission Processing
• 3.28.6 Processing Paper Form 8809, Application for Extension of Time to File Information Returns

3.30 Work Planning and Control

• 3.30.10 Cost Estimate Reference
• 3.30.18 Reports Teams Instructions for Work Planning and Control
• 3.30.19 Production Control and Performance Reporting
• 3.30.20 Organization, Function, and Program (OFP) Codes
• 3.30.30 Embedded Quality for Submission Processing (EQSP) System
• 3.30.50 Project PCA Production Control Accounting
• 3.30.123 Processing Timeliness: Cycles, Criteria and Critical Dates
• 3.30.124 Campus Monitoring Reports
• 3.30.126 Control Data Analysis
• 3.30.127 Workload Scheduling

3.37 International ISRP

• 3.37.110 Chapter 3 Withholding Returns

3.38 International Tax Returns and Documents

• 3.38.147 International Notices

3.40 Block Out of Balance Resolution

• 3.40.8 Information Returns Processing
• 3.40.37 General Instructions

3.41 OCR Scanning Operations

• 3.41.267 Affordable Care Act Information Return Processing on Service Center Recognition/Image Processing System
• 3.41.269 Information Returns Processing on SCRIPS
• 3.41.274 General Instructions for Processing via Service Center Recognition Image/Processing System
• 3.41.275 Scanner Operations on Service Center Recognition Image/Processing System
• 3.41.276 Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System
• 3.41.277 Form 940 Processing on Service Center Recognition/Image Processing System

3.42 Electronic Tax Administration

• 3.42.4 IRS e-file for Business Tax Returns
• 3.42.5 IRS e-file of Individual Income Tax Returns
• 3.42.7 EPSS Help Desk Support
• 3.42.8 E-Services Procedures for Electronic Products and Services Support (EPSS)
• 3.42.9 IRS e-file of Information Returns
• 3.42.10 Authorized IRS e-file Providers
• 3.42.20 Preparer e-file Hardship Waiver Requests

3.43 Integrated Management System

• 3.43.405 Measured Employees Performance System (MEPS) for Managers

3.45 TE/GE Processing

• 3.45.1 Processing Employee Plan and Exempt Organization Determination Applications and User Fees

3.49 Statistics of Income Processing

• 3.49.5 Statistical Editing of Individual Income Tax Returns
• 3.49.8 Statistical Editing of Corporation Tax Returns