This IRM for Manual Deposit provides instructions for processing payments that cannot be processed through the Integrated Submission and Remittance Processing (ISRP) Remittance Processing System (RPS) or require research and perfection by Remittance Perfection Technicians to allow processing through the ISRP RPS. A list of payments that cannot be processed through ISRP RPS are identified in IRM 3.8.45.2.10IRM 3.8.45.2.10IRM 3.8.45.2.10IRM 3.8.45.2.10IRM 3.8.45.2.10, Deposit Items Not Processed Through ISRP.

Every employee is accountable for a remittance they receive or collect on behalf of the Internal Revenue Service (IRS). By law, Internal Revenue Code (IRC) Section 7804(c) imposes liability against any officer or employee of the Internal Revenue Service or Treasury Department who fails to account for any amount of money or property collected or received in connection with the Internal Revenue Law. The statute does not require intentional misconduct, such as willfulness, on the part of the employee.

IRS Strategic plans incudes providing America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

The IRS frames internal controls by principles outlined in Standards for Internal Control in the Federal Government. Internal control is a process used by management to help achieve its objective.

Government funds collected are generally deposited within three banking days (Title 31, U.S.C 3302). IRC Section 7809 further requires a 24-hour deposit standard for tax collections.

Ethical conduct for federal employees is explained in (5 C.F.R 2635.101(b)) Titled - 14 General Principles of Ethical Conduct for Federal Employees.

The Director is responsible for monitoring the flow of receipts to ensure the Deposit Activity program objective of accurately depositing money receipts within 24 hours is achieved.

The Operations Manager and Department Manager are responsible for monitoring the following:

The Team Manager is responsible for:

Team employees are responsible for:

The following reports are used to manage and review the Deposit Activity program:

The Deposit Activity Program effectiveness is measured through:

Definition of terms used in and by the Deposit Activity:

All employees and managers of the Deposit Function must familiarize themselves with the following manuals to ensure accuracy, timely deposits, and adherence to internal controls:

In addition, managers of the Deposit Function must also be familiar with:

This IRM is updated and published annually after review and concurrence by impacted stakeholders according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

Program Reviews are mission critical to the health of accounting and deposit programs to ensure integrity of the general ledger accounts and accuracy of the financial statements. It is essential that each function conducts its operations with an emphasis on mitigating risks, identifying best practices, and adhering to IRM requirements. An objective assessment of program compliance, including all applicable procedures and guidelines, is necessary to ensure that adequate internal controls are in place

Program Effectiveness: The program effectiveness includes conducting reviews and analysis to detect and identify material or significant deficiencies that could adversely impact IRS audits and/or financial statements. These reviews are necessary to ensure Submission Processing is conducting business as prescribed in the governing IRM's and are designed to identify potential internal control deficiencies that may impair the integrity of the general ledger accounts and/or financial reporting.

Program Reviews: A program review ensures actions are in accordance with IRM procedures. SP HQ Accounting and Deposit Section conducts program reviews to verify compliance with IRM requirements, address TIGTA/GAO findings, identify risks to internal controls, address error trends, and training needs, as needed. In addition, the reviews ensure IRM procedures are applicable, adequate, and adhere to Department of the Treasury and/or IRS guidelines.

Corrective Action Plan: The Corrective Action Plan is a plan of action that is developed to resolve the condition that resulted in noncompliance with IRM requirements. In addition, an effective Corrective Action Plan identifies the root cause of problems to minimize or eliminate their recurrence. Corrective actions are developed, implemented, managed, and monitored to promote program improvement.

Vulnerability Assessments: A vulnerability assessment identifies, quantifies, and prioritizes the vulnerabilities of government programs and assets including systems/technology, property, funds, and employees. Vulnerability assessments may be conducted on any business process to assess the risks of business failure and/or weakness caused by internal or external factors.

Management at all levels must be committed to ensuring a 24-hour deposit standard. As we work to attain that goal through improved technology, it is very important to deposit the largest amount of money in the shortest possible time frame to maintain good cash management practices. Management must monitor the flow of receipts to ensure that this objective is achieved, although the 24-hour cycle can be extended during peak seasons we are still striving to ensure the 24-hour deposit standard is achieved.

The Receipt and Control Operation is responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through IRS. Maintaining the integrity of the IRS received date is required. Credit all payments for the earliest date received by IRS or Department of Treasury.

All remittances of $100,000.00 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.

All remittances of $50,000.00 and up to $99,999.99 must be deposited by the next business day (excluding Saturdays and Sundays). During peak periods identified in (5) below, all attempts must be made to deposit these items the same day of extraction or no later than the next business day.

Beginning 1/1/2016, remittances of $100 million or more will not be accepted from taxpayers. The remittance will be returned to the taxpayer by overnight mail if an address is provided or by certified mail if only a PO Box Number is available, informing them that the IRS can no longer accept a single check, money order or cashier’s check for $100 Million or more. The check should be stamped “Non-Negotiable”. The Federal Reserve Bank and Treasury General Account (TGA) depositories will no longer accept these checks, therefore the IRS cannot deposit these checks. The check will be returned by the depository bank to the IRS campus if deposited. Taxpayers should be instructed in the return letter to follow guidance at https://www.IRS.gov/payments for making same day wire payments or submit multiple checks, money orders or cashier’s checks to pay their tax obligations. When making same day wire payments at https://www.IRS.gov/payments, midway down the page, click on "Same Day Wire Payments". Read the instructions carefully and check on "Same Day Taxpayer Worksheet." Complete the worksheet and take to your financial institution. Note: If there is more than one tax year or tax period, complete a separate worksheet for each payment. If payment is returned with multiple checks, enclose a copy of this letter along with your payment.

The extended cycle for the April peak completion date, for depositing receipts, is determined by the Taxpayer Services Operating Division and sent to the Campuses by memorandum.

During mini-peaks or when the remit receipts in the Deposit Function exceed the deposit capacity, the deposit cycle may be extended two business days. However, the extended cycles must not exceed 5 business days. See IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

The deposit cycle may be extended to a maximum of three business days during the January, April, July and October 31 periods when business returns are received.

Schedule two deposit pickups during peak. Daily scheduled receipts must be based on prior year actual receipts.

In the event there will not be a deposit for the day, or if the dollar amount of the deposit will be significantly affected due to an unplanned situation or event, the Operations Manager for Receipt and Control or designee must immediately inform the Headquarters Manual Deposit Analyst. When deposit operations resume, inform the Deposit Analyst of the item count and dollar amount of the next deposit. You must also include if you are back on your 24-hour deposit cycle and, if not, when you expect to be timely. Headquarters contacts are listed on the Submission Processing website. If unable to contact the designated Headquarters Submission Processing analyst, please call the Bureau of the Fiscal Service (BFS) (formerly the Financial Management Service (FMS)): ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Receipt and Control deposit managers are responsible for ensuring the deposits are released as a quality balanced product.

Deposit managers must perform regular reviews of completed work accumulated in final deposit area.

The review will be conducted on 5 percent of the remittances during non-peak periods.

For manual deposit checks, verify Magnetic-Ink Character Recognition (MICR) encoded amount agrees with written amount of remittances. Review remittances for breaks in MICR encoded digits and for improper encoding, for example, encoded upside down. Also review the first and last check to ensure the audit trail is complete and legible.

Deposit managers or appointed representatives must conduct a 100 percent review of deposits prior to release on a given day of each week. This must be continued until deposits are 100 percent accurate on a regular basis and controllable deposit discrepancies are below 100 cumulative items.

Prepare an action plan for conducting the reviews.

Schedule a meeting with Accounting Operations when necessary to review discrepancies occurring from the 100 percent Product Review dates. All discrepancies must be recorded, and follow-up action annotated accordingly.

Deposit managers must communicate all security standards contained in IRM 10.2.14.3.6, Combination Control and Safeguarding, to their employees at least once a year. All employees and managers of the IRS and Treasury are accountable for remittances under their control, including security.

Deposit managers must ensure adherence to all security standards and internal controls in IRM’s: IRM 10.2.14, Methods of Providing Protection; IRM 10.5.1, Privacy Policy; IRM 10.2.18, Physical Access Control (PAC), and this manual. Interim guidance and procedures regarding physical or remittance security must be implemented immediately. Interim guidance or procedures may be issued through official memorandums or Service wide Electronic Research Program (SERP) Feedback, Alerts and Updates.

Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Deposit Activity Function. Managers will contact appropriate Facilities Management and Security Services (FMSS) Security Representative, or Campus' Security Function for additional advice or assistance on security matters (refer to IRM 10.2.1, Basic Security Concepts). Money chests, vaults or cabinets affording adequate security must be available in restricted area of Campus' Deposit Activities. These containers must comply with requirements contained in IRM 10.2.14.3, Methods of Providing Protection.

The following items are strictly prohibited from the secure Receipt Processing area:

Employees may keep personal items at their desks, eat at their desks if an established past practice exists, and carry small items on their person in and out of the secure remittance processing areas. All items must be displayed in clear plastic bags.

A transparent laptop bag or back pack is permitted inside limited areas only when transporting an official government assigned laptop by authorized management personnel.

The use of the camera function on a camera capable mobile device, cell phone, Smartphone, Blackberry is prohibited in the secure remittance processing area.

Connection of personally owned equipment to IRS systems and networks directly or via Virtual Private Network (VPN) is prohibited. See IRM 10.8.1, Policy and Guidance, for more information.

Management or designated representative must conduct monthly random reviews of employee compliance with all security policies as they relate to personal belongings in the secure remittance processing areas. The reviews must include each employee at least once during the month. The review should be performed at the beginning of the shift and/or upon entrance to the secure receipt processing area. Management is required to maintain a log documenting results of the review. Documentation must include the date, unit number, employee name, description of item(s) found (if no findings, mark" NONE" on the check sheet, and reviewer’s initials. See Exhibit 3.8.45-2, Manager Review of Restricted Items in Secure Receipt Processing Areas. This includes, but is not limited to ensuring personal removable media is not connected to IRS systems and stated in (8) above.

Managers in Remittance Processing areas must ensure visitors only carry into the restricted area, articles absolutely necessary to conduct their business while working in the restricted area. For example, portfolios, note pads, repair kits or manuals, binders, paper documentation, etc. Inspection of these items is not necessary upon entering the area, However, advise visitors that a member of management or designee is required to screen these items prior to exiting the restricted area to reduce the opportunity of unauthorized disclosure, theft of taxpayer information, or theft of remittances. If the door monitor observes a visitor with an item that is prohibited from the restricted area they must immediately notify a manager, Managers are required to approach the visitor to discuss the policy of prohibited articles and determine whether the item is necessary for conducting business within the restricted area.

Provide each teller/cash clerk with a separate lockable money bag, cash box, or compartment. Each container should be equipped to be opened only by a separate key or combination.

The teller/cash clerk or remittance perfection technician will lock the safe, vault, money chest, or other receptacle or facility provided therein to store funds or other valuables including the door of the teller's/cash clerk's working area whenever the working area is left unattended, refer to IRM 10.2.14, Methods of Providing Protection.

Part 1 of Standard Form 700 is required to be posted inside security containers with combination locks. This includes high level security containers and safes storing Forms 809, Receipt for Payment of Taxes, monies, and items of value in all remittance processing areas. Key Lock security containers do not require Form 700. When completing Form 700, ensure the name(s) of personnel with the combination to respective container is (are) listed on the front of Standard Form 700. The combination and/or duplicate key to lock money chests, vaults, cabinets, money bags, cash boxes or compartments, in which funds are held, will be placed in a sealed envelope for use in the event of an emergency. The envelope (Part III of Form 700) containing a combination must be stored under the same protection required for container. The procedures to be followed are the same as Field Office Remittance Processing Area, refer to IRM 10.2.14, Methods of Providing Protection. IRS Offices can place an order for this form at https://www.gsaglobalsupply.gsa.gov or https://www.gsaadvantage.gov with either a government purchase card or AAC (Activity Address Code). The Stock Number is 7540-01-214-5372. Current Revision Date: 04/2001.

Change the combination or locks on all containers immediately when one of the following conditions exists as referenced in IRM 10.2.14.3.6, Physical Security Program, Methods of Providing Protection.

If it becomes necessary to open a teller's/cash clerk's locked compartment in the absence of the teller/cash clerk, two responsible employees will be selected to use duplicate key or combination. They must count the money and prepare a statement of the money and documents found. Both must sign and attach the statement to the receipt that the teller/cash clerk previously signed for the change fund. The monies and documents are then balanced.

Always safeguard cash remittances. Keep cash in a locked container or deposit bag to await deposit pick-up after teller's/cash clerk's balancing operation is completed. The key to that container is held by the teller's/cash clerk's immediate manager or other designated employee. Cash conversion to cashier's check is permitted. Use this action in lieu of safeguarding instructions.

The deposit manager or designated employee must conduct periodic unannounced reviews of the items on the Cash Receipts Records and Deposit Tickets monthly, or no less than quarterly. Record when the reviews are completed and the findings. Maintain the records of completed reviews for a year at minimum and include whether an in-depth review is necessary.

Only authorized employees may have access to cash vaults. Restrict all areas in which deposit operations take place in accordance with IRM 10.2.18, Methods of Providing Protection. Any person entering must be given appropriate clearance from a responsible official. Such clearance must be based on satisfactory identification of individual(s) and appropriate reason for entering.

Managers and employees should report any employee or manager suspected of theft to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484 immediately.

Managers of areas receiving discovered remittances must perform monthly reviews of Discovered Remittance Logs, Form 4287, and take appropriate action to eliminate or reduce mishandling of receipts.

Use of IRS computer equipment and systems such as the Integrated Data Retrieval System (IDRS) require conformance to security rules. Mandatory briefings are conducted annually regarding these requirements.

IRS requires internal control of tax receipts to ensure security during transit. Submission Processing Campuses (SPC’s) transship remittances through common carrier for processing as circumstances require. Tax receipts should not leave the secured area except for certain circumstances, SPC’s are required to process tax receipts on the day of receipt. An example scenario of transshipping a tax receipt (remittance, taxpayer payment) would be a site needing to transship a foreign remittance to a bank for processing. All senders of tax receipts are required to use overnight traceable method to send tax receipts. The use of a completed transmittal, such as Form 3210 Document Transmittal, listing package contents, is required. The name of the sender, the return address (with stop number), and telephone number is required on all transmittals. The sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and follow up. The control must include amounts of taxpayer receipts by Taxpayer Identification Number (TIN) correlated to the package tracer information. For example, if the transit provider informs IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s) so that relief can be granted. The sender must follow-up within 2 business days to ensure delivery of the remittance package. Access the carrier's website, i.e., ups.com, or usps.com and trace the package. Follow up with the destination contact within 10 working days if necessary. Immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484. Lost or stolen remittances must also be reported to the campus remittance security coordinator. Lost Personally Identifiable Information (PII) must also be reported to Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

All IRS employees must take care to protect PII. Any loss of PII could result in information being compromised to perpetuate identity theft. PII information must be encrypted on computers, e-mail. Sanitize taxpayer PII or use secure messaging. If you suspect or know of a potential information loss, report it to your manager, the Treasury Office of Investigations (TIGTA) at 800-366-4484, and PGLD via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

Unless authorized by Facilities Management and Security Services (FMSS), the use of a camera or the camera function on a camera capable cell phone/Blackberry or any other electronic device is prohibited in the secure remittance processing area. See IRM 10.8.1.4.1.18.2(1)b and (3)), Video and Photographic Technologies. In addition, personally owned equipment must not be connected to IRS systems and networks directly or via Virtual Private Network (VPN) as outlined in IRM 10.8.1.4.1.19.1(1)a, Personally Owned and Other Non-Government Furnished Equipment.

Campus Deposit Managers and/or employees are responsible for daily delivery of The Daily Deposit Report (DDR) that is used to monitor the campuses total daily deposits.

Daily, campuses must e-mail the current day's Daily Deposit Report to Treasury with a "cc" to Headquarters (HQ) by Beginning of Business (BOB) of the following day. (For example, deposit data for Tuesday must be e-mailed to Treasury and HQ by BOB Wednesday). Forward the report to the following e-mail addresses:

Weekday/Weekend Reporting:

Holiday Reporting: When it is necessary to work a holiday, the dollars and items deposited on the holiday, will be included in the next business day's deposit report.

If the holiday is a state holiday, but not a federal holiday, Treasury regulations require that the deposit must still be made. The Receipt and Control Operations Manager must have a contingency plan for days when the depository that receives the daily deposit is closed, and the IRS campus is open.

Immediately contact the Headquarters Manual Deposit Analyst when these reporting requirements cannot be met.

When a manager or an employee becomes aware of a loss or shortage, including a breach of personally identifiable information (PII), the loss or shortage must be reported immediately.

The manager will obtain a statement within 5 workdays from the employee who discovered the loss or shortage. The report will contain the following items.

Managers will prepare a statement, to the best of their knowledge, pertaining to loss or shortage. The statement will contain the following items.

The Operations Manager, Receipt and Control, is responsible for notifying the Territory Manager or Department Manager and Campus' Director to contact TIGTA Office of Investigations at 800-366-4484 if theft or embezzlement by employees is suspected. Contact the local Security function, if loss is caused by robbery, burglary, or through casualty; and/or the Secret Service, or if loss involves counterfeit money still in possession of IRS. Lost or stolen personally identifiable information must also be reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form. For additional information about reporting disclosures, see the Disclosure and Privacy Knowledge Base Site at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003. Refer to IRM 3.0.167, Losses and Shortages, for complete information.

Prepare and transmit a preliminary report within 10 workdays to Chief, Accounting and Deposit Section, SE:TS:CAS:SP:ATP:AD, Headquarters Submission Processing, when a loss is caused by apparent embezzlements, robberies, or other discrepancies. The report must include documentation covering circumstances of loss, recommendations for corrective action, if any, and a copy of the Inspector's report.

Provide a copy of the loss report to the Campus' Accounting Operations within 10 workdays.

Procedures for requesting relief and more detailed loss information are contained in IRM 3.0.167,Losses and Shortages.

The commercial depositories for campuses are selected for a specified period (with two one-year renewal options). They are chosen through a competitive bid process initiated by IRS and directed by the Treasury Department, Bureau of the Fiscal Service (formerly Financial Management Service (FMS)).

The affected campus will be requested to submit requirements in memorandum form, detailing the specific items necessary for a good working relationship. This memorandum will become a part of the bid process and should include statistical data, deposit characteristics, balancing issues, a list of IRS officials and managers, and any local issues.

The first part of the statistical data required, will be taken from a two week period preceding the preparation of the memorandum. The data will contain the following elements.

The second part of the statistical data will be taken from the preceding 12 months. The data will contain the following elements.

Certain deposit characteristics required to be in the memorandum will include the following elements.

The memorandum will contain procedures for balancing the deposits. The procedures should cover the following elements.

The memorandum will contain a list of IRS officials and managers, position titles, description of area of responsibility, and phone numbers.

The memorandum will contain any local issues, e.g., deposits of currency, courier service, sorted/unsorted checks (in-city/out-of-city).

When the Director, Over the Counter Division A/C Revenue Collections Division, within the Bureau of Fiscal Service, approves a bank as a depositary, notification will be sent to the bank and to the Business Operating Division. The Operating Division will notify the Campus' Director. The campus will then begin depositing in the newly authorized depository on the date agreed upon. When available, Campuses will be provided a copy of pertinent portions of the contract.

If a Field Director, Submission Processing desires to discontinue the use of a designated depositary, the request will be sent to Headquarters Submission Processing, Attention: Chief, Accounting and Deposit Section SE:TS:CAS:SP:ATP:AD, for transmittal to the Bureau of the Fiscal Service (formerly the Financial Management Service).

All bonded courier service contractors must understand and adhere to the following language:
As an independent contractor under contract with the Financial Institution or Submission Processing Campus, you must fully understand that much of the information that is provided to courier service contractors and its employees is privileged and legally and administratively restricted and falls under the provisions of the Privacy Act of 1974 and the Internal Revenue Code (IRC) IRC 6103, IRC 7213 and IRC 7431. The Privacy Act, the Safeguards, and the Criminal/Civil Sanctions paragraphs specify the courier service contractor's responsibility and liability regarding disclosure of this information. At the expiration of the courier service contract with the financial institution or Submission Processing Campus, the courier service contractor is required to return all documents in its possession to the Internal Revenue Service.

The deposit manager or sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and continually follow up until the package is confirmed as received at the destination. The deposit manager or sender prepares Form 3210 and Form 9814.

A copy of the completed Form 9814 is attached to the inner package, along with Form 3210. The envelope/box is sealed, and the original Form 9814 is placed on the outside of the box. The name of the sender, the return address (with stop number), and telephone number is required on all transmittals.

Prepare the deposit package as follows:

Send Deposit Package UPS Overnight to:

U.S. Bank
LM-NV-LVCS
823 Pilot Road Suite F
Las Vegas, NV 89119

Cash will be deposited once per week on or before Thursday at U.S. Bank located at 2590 Washington Blvd. Ogden UT, 84401.

Lock the current days completed Deposit Package in an approved lockable container overnight.

Deliver the Deposit Package to the mail room first thing in the morning for UPS pickup.

When the box is received by the mail room, the Form 9814 is detached, and an electronic shipping label is created and placed on the shipment. The Form 9814, with a small tracking number label, is then retained as proof of receipt. The Deposit function will keep a copy of the Form 9814, Form 3210 and Form 813 and attach to the batch report and maintain for 3 years.

The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Use UPS CampusShip® | UPS - United Statesand check the box "Send E-mail Notifications" . This activates a free service called UPS Quantum View that notifies the originator that the package was received. Refer to Document 12888, UPS CampusShip: Electronic Shipping Methods for instructions. UPS Quantum View can notify up to 5 e-mail addresses. Refer to Document 12889, UPS CampusShip: Advanced Features.

You can access the carrier’s website, UPS.com or USPS.com and trace the package. Follow up in 10 working days if the acknowledgement copy of Form 3210 is not received. An acknowledgement copy must indicate each remittance and item listed was received. The Manual Deposit Unit will use Enterprise Electronic Fax [EEFax] or e-mail to send an acknowledgement copy to the originator and keep the evidence of successful transmission attached to the acknowledgement copy. Attach Acknowledgement copy of Form 3210 to the Form 9814, Form 3210, and Form 813, and batch report listed in 8) above and maintain for 3 years.

Immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484. Lost or stolen remittances must also be reported to the campus remittance security coordinator. Lost Personally Identifiable Information (PII) must also be reported to Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2, immediately upon discovery. Call 267-466-0777 if you have a problem with the online form or a questions about completing the online form.

Managerial Reviews - Supervisors are responsible for conducting and documenting a managerial review at least quarterly to ensure procedures are followed. Managers can conduct a managerial review at any time.

The deposit manager or sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and continually follow up until the package is confirmed as received at the destination. The deposit manager or sender prepares Form 3210 and Form 9814.

A copy of the completed Form 9814 is attached to the inner package, along with Form 3210. The envelope/box is sealed, and the original Form 9814 is placed on the outside of the box. The name of the sender, the return address (with stop number), and telephone number is required on all transmittals.

Prepare the deposit package as follows:

Send Deposit Package UPS Overnight to:

U.S. Bank
LM-NV-LVCS
823 Pilot Road Suite F
Las Vegas, NV 89119

Deliver the Deposit Package to the mail room for UPS pickup.

When the box is received by the mail room, the Form 9814 is detached, and an electronic shipping label is created and placed on the shipment. The Form 9814, with a small tracking number label, is then retained as proof of receipt. The Deposit function will keep a copy of the Form 9814, Form 3210, Form 784 and Form 813 and attach to the batch report and maintain for 3 years.

The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Use UPS CampusShip® | UPS - United States, and check the box Send E-mail Notifications. This activates a free service called UPS Quantum View that notifies the originator that the package was received. Refer to Document 12888, UPS CampusShip: Electronic Shipping Methods for instructions. UPS Quantum View can notify up to 5 e-mail addresses. Refer to Document 12889, UPS CampusShip: Advanced Features.

You can access the carrier’s website, UPS.com or USPS.com and trace the package. Follow up in 10 working days if the acknowledgement copy of Form 3210 is not received. An acknowledgement copy must indicate each remittance and item listed was received. The Manual Deposit Unit will use Enterprise Electronic Fax [EEFax] or e-mail to send an acknowledgement copy to the originator and keep the evidence of successful transmission attached to the acknowledgement copy. Attach Acknowledgement copy of Form 3210 to the Form 9814, Form 3210, and Form 813, and batch report listed in 8) above and maintain for 3 years.

Immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484. Lost or stolen remittances must also be reported to the campus remittance security coordinator. Lost Personally Identifiable Information (PII) must also be reported to Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2, immediately upon discovery. Call 267-466-0777 if you have a problem with the online form or a questions about completing the online form.

Managerial Reviews - Supervisors are responsible for conducting and documenting a managerial review at least quarterly to ensure procedures are followed. Managers can conduct a managerial review at any time.

Deposit items that are not processed through ISRP must be processed following the regular Manual Processing procedures for each document/return type. Below is a list of deposit items that are processed as Manual items.

Photocopies of checks processed manually will be maintained in a separate file according to retention specified in IRM 3.8.45.27.5(3),Distribution of Completed Work . The file will be maintained in a separate locked cabinet to protect taxpayer personal data.

A provision for depositing cash may be negotiated between Fiscal Services and your TGA Bank. Cash deposits will be less than $5,000.00.

Cash received in the mail, historically less than $5,000.00, will be deposited within the 5 day exception requirement, contained in Volume 1, Chapter 6-8000, of Treasury Financial Manual (TFM). If the campus receives cash in the amount of $5,000.00, or more, an ad hoc pick up must be arranged with the depository or local management will convert the funds and process. All cash payments for taxes received must be deposited at the earliest deposit pickup.

Verify with a counterfeit marker that all bills deposited are legitimate. If Counterfeit bills are discovered contact the Accounting Operation Receipt Loss Coordinator and the local P&A Remittance Security Coordinator to begin write off procedures. See IRM 3.0.167.5.2.1, Losses and Shortages, https://irsgov.sharepoint.com/sites/WI/SitePages/SP28.aspx?csf=1&web=1&e=e79VhN&cid=10ba2f3d-8921-43a5-9c90-5a17af0aa78b for more information.

Form 809 will be completed along with Form 2679, Teller's Daily Reconciliation and Balancing. Form 809, Part 2, will be mailed to taxpayers by the morning following deposit of the cash. Form 809, Parts 1 and 3, will be turned into the Field Office Payment Processing unit for weekly review.

Employees will turn in daily the recorded dollar amounts of cash and completed Form 809 Part 1 along with a completed Form 2679 Teller’s Daily Balancing and Reconciliation (in triplicate) to the designated deposit reviewer. The 809 employee and the reviewer will agree on the dollar amounts as witnessed and receive a signed copy of Form 2679 Teller’s Daily Balancing and Reconciliation for their records.

If your campus processes cash in the Field Office function, see procedures in IRM 3.8.47.6, Maintaining Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes.

Processing of a cash deposit must be done through the Manual Deposit process. Posting of the payment to the taxpayer's account cannot be performed utilizing IDRS Command Code PAYMT as it is considered a sensitive command code that is not allowed in Receipt and Control employees IDRS profiles. Follow Manual Deposit instructions in IRM 3.8.45, Deposit Activity - Manual Deposit.

The following are the primary transaction codes (TCs) for crediting a payment to a taxpayer’s account. (Refer to Document 6209, IRS Processing Codes and Information for complete information). Transaction codes in scan lines of payment posting vouchers and pre-printed transaction code information on notices and letters utilized as payment posting vouchers, should be considered as the appropriate TC for posting payments. If there is any question as to the validity of the pre-printed TC on the notices or letters and in the scan lines, please contact the HQ Deposit analyst for further guidance.

The following are the secondary transaction codes used for debiting a taxpayer's account. (Refer to Document 6209 for complete information.)

Form 3244, Payment Posting Voucher, that contain transaction codes (TC) 160, 170, 180, 200, 270, and 340, will be posted as a manual deposit. ISRP will allow for posting of one primary, one secondary, one designated payment and one tertiary (a third transaction amount for one document; must be a debit amount). If the credit amounts on Form 3244 do not equal the check amount, contact the originator to verify the correct Transaction Code amounts.

The Over the Counter Channel Application (OTCnet) is a secure web-based application that:

As campuses use OTCnet to create deposit tickets, employees in the Deposit Function are designated as Deposit Preparer’s, Deposit Approver’s, and Agency Viewer’s. See the roles and responsibilities of these employees in IRM 3.8.45.3.2.1Cash Management Responsibilities below.

The Custodial Detail Data Base (CDDB) is an enhancement to the Financial Management Information system created to track all individual payments that comprise a deposit ticket, and balance the individual transactions against the deposit ticket totals which have been entered in the Revenue Accounting Control System (RACS) General Ledger.

As of January 1, 2008, all payments will be assigned a 20 digit Trace ID Number for tracking purposes. CDDB will track all individual payments against the Deposit Ticket totals, which have been entered in the RACS General Ledger. This unique Trace ID Number will allow all payments to be identified and added to the CDDB.

For Manual Deposit Tickets, the Trace ID Number is assigned by the Batch Block Tracking System (BBTS). The first 14 digits represent the Deposit Ticket Trace ID Number, and the last six numbers represent the Transaction Sequence Number of each individual payment that comprises the Deposit Ticket. The Transaction Sequence Number begins with 000001 and is sequentially assigned to payments within a Deposit Ticket.

The Trace ID Number for Manual Deposits will be obtained from BBTS. All Manual Deposit employees assigned responsibility for accessing BBTS must submit a form Business Entitlement Access Request system (BEARS) request at https://bears.iam.int.for.irs.gov/home/Index, Information System User Registration/Change Request to obtain access.

BBTS will print the Trace ID Number on the bottom left of Form 813A and assign a Transaction Sequence Number to each payment on Form 813.

For payments received with returns that must be processed through Manual Deposit, the payment and the return must be separated. A Form 3244 must be prepared to process the payment through ISRP using Transaction Code 610. The ISRP System was not programmed with a Trace ID Number Field for program numbers associated with return processing, only revenue receipt program numbers were programmed with a Trace ID Number Field. To enable the Trace ID Number to be processed through the GMF Pipeline System and to Master File for posting to the CDDB Database, the Document 3244 must be prepared for input to the ISRP System. Stamp the Trace ID number on the Form 3244 as noted in (5)c above. The Trace ID number may be typed when utilizing the electronic version of the Form 3244. The return must also be processed through ISRP with the appropriate non-revenue receipt program number, but DO NOT green rocker the money amount.

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

Types of possible remittances the IRS campus may receive for processing can include any of the following.

Keep remittance with source document; do not staple together. Prior to processing, remove check stubs and any staples attached.

If payments are received from Private Collection Agencies with check posting information included on the Form 3210, make a photocopy of the Form 3210 with a photocopy watermark and send it with the check to PPU for accurate posting of the payment. Send the original Form 3210 to be acknowledged. PPU technicians must use the correct posting information on Form 3210 to accurately post the payment.

If payee is IRS only, CASH or blank, stamp United States Treasury on payee line.

Money orders must have either the name of the taxpayer or TIN. If the taxpayer’s name or TIN is not present or legible, enter taxpayer's name or TIN as it appears on the accompanying source document.

When traveler’s checks are received by mail, compare the counter signature with the original signature. If the signatures match, process the payment.

When gold coins are received from a taxpayer,

If remittance is not made payable to the United States Treasury or one of the acceptable payees listed in IRM 3.10.72.5.5, Extraction of Envelope Contents for Returns and Documents with Remittance, return the remittance to the taxpayer with Letter 4480. Correspondence with the taxpayer to notify of IRS actions concerning the payments received in situations found in IRM 3.8.45.5.3 (a) through (e), Remittance Not Payable to United States Treasury, below should also be completed. Refer to correspondence procedures.

If a remittance is unsigned and the amount of the check can be determined, process the check. The signature line on the check does not have to be stamped "Drawee Bank Obtain Signature."

An unsigned return received with a remittance should be processed with a TC 670. Use local procedures for routing unsigned returns to Code and Edit for correspondence to taxpayer. An edited "R" or stamped "$" should be placed in the Top Left Corner of the return before routing.

An unsigned Individual Master File (IMF) return that was returned for signature and is sent back with proper signature(s) later with/remittance should be processed with a TC 610 (not a TC 670) using the appropriate IRS received date.

The following table should be used to determine how to process the payment:

Counter Signature: Remittances that need an endorsement other than the encoded endorsement should be stamped with the name of the Operations Manager, Receipt and Control.

If a canceled check is received with "Endorsement Erased" stamped on the back, process through preferred processing system.

If not stamped "Endorsement Erased" , photocopy both sides of check and attach to any correspondence received. Route to appropriate function. Return check to taxpayer using Letter 4480C.

If check is stamped "Account Closed" , forward to Dishonored Checks area. If holes are punched across bank's account number, return to manager. If check is stamped "Secured" but has holes punched in routing numbers, process remittance. If not stamped, return to taxpayer.

If a substitute check that has been processed pursuant to the Check Clearing for the 21st Century Act (Check 21) is returned by a bank, forward the substitute check to the Dishonored Check function.

Cash and non-cash remittances, including credit cards, debit cards and gift cards, found during pipeline processing at the campus after the mail opening operation are discovered remittances. If discovered remittances are identified, refer to IRM 3.8.46, Discovered Remittance.

Revenue officers may collect levy payments or seize checks as part of their official duties. If the check is only made payable to the taxpayer, or payable to the revenue officer, the officer is required to endorse the check. When a seized check or money order is received without endorsement, and the check was received from a revenue officer on their Form 795 Daily Report of Collection Activity or Integrated Collection System (ICS) Return and Remittance Report, process the check by typing the following statement: "This check and the proceeds thereof have been seized or levied under authority of Title 26, United States Code, Section 6331, for application on the unpaid tax liability of (Name of taxpayer), and is herewith deposited to the credit of the Treasury of the United States, (Name of Territory Manager of the IRS with City and State)."

Endorsement should be placed within the 1.5-inch area beginning at the leading edge of the check.

Unacceptable Payment of Taxes are items that the Depository Bank will not accept as payment. Any of the following items found in the Payment Perfection Unit must be returned to the taxpayer using Letter 4480.

Generate Letter 4480 and return the items of monetary value exceeding $10 by "Certified" mail, and items under $10 by regular mail. Process accompanying returns/documents as non-remittance.

Credit/Debit/Gift cards for payment are not processed by the Campus Deposit function. Taxpayers may use a credit card to make payments towards balances owed by telephone. If you receive a taxpayer's credit/debit card or correspondence with their credit/debit card information in the mail, the Deposit function will send the credit/debit card back to the taxpayer using "Certified" mail along with Letter 4480C, advising the taxpayer that the IRS does not have the capability to process credit/debit card payment transactions when the credit/debit card or credit/debit card information is submitted with the return or a return adjustment.

Items of value that cannot be returned because the taxpayer cannot be identified, will not accept, or is undeliverable, should be maintained in a locked safe for the current year plus three years.

Do not process MoneyGram receipts as a form of payment. MoneyGram is a wire transfer service. Funds are transmitted electronically from MoneyGram to the recipient. Forward receipt and any correspondence to Accounts Management.

Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

See Figure below for an example.

Figure 3.8.45-1

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Please click here for the text description of the image.

A large majority of the bogus remittances are received by "Certified" or "Registered" mail. They may be accompanied by the following documents:

Upon receipt of a suspicious remittance, process using the following procedures.

Returns or documents may need additional processing. Payment Perfection Unit will work to perfect these documents.

Imperfect returns or documents requiring additional perfection/editing/research prior to depositing remittances. Payment Perfection personnel will:

Perfect returns or documents contain a legible taxpayer name, taxpayer identification number (TIN), e.g., employer identification number (EIN), only for Form 5330 and Form 8288), one Master File Type (MFT) code or form, one or multiple tax periods, one plan number (Form 5330, Form 5500 series and Form 5558 only), and one remittance.

Business Master File(BMF) original returns/documents processed through ISRP must include certain information. If not present, edit the source document with the missing information.

BMF documents other than original forms must contain the information listed below. Edit the missing information on the source document.

IMF original returns must contain the information listed below. Edit the missing information on the source document.

IMF documents other than original must contain the information listed below. Edit the missing information on the source document.

IMF return/document received with primary name and ITIN change must be researched. Review returns for indication of Amnesty cases or "new SSN," to determine if SSN is entered correctly.

Use the following procedures for BMF return/document with TIN or name change.

Further instructions are as follows:

Form W-7 is an application for an individual taxpayer identification number (ITIN) for non-citizens. ITINs may not be issued without a Return or some proof of a need for an ITIN. That means ITIN’s will not be issued for 2-3 weeks from receipt of the request. Remittances received with Form W-7 should be processed using the procedures below.

When a Form W-7 for a spouse or dependent(s) is received with a remittance and a return with a primary SSN, process the payment through ISRP and apply the payment to the primary taxpayers' SSN.

All Form W-7 received at campuses other than Austin must be forwarded with a Form 3210, Document Transmittal to the ITIN Unit at the following address. Include the return, source documents, and attachments received with Form W-7.

When a return and remittance are received with Form W-7, but no primary SSN is present on the return and the primary SSN cannot be determined, process the payment to Unidentified. Route the documentation and a photocopy of the check with the Unidentified written or stamped on it to the Austin Submission Processing Campus (AUSPC) at the address listed above.

When a return and remittance are received, and the return indicates "Applied For" (no Form W-7 is attached), the following steps should be taken to process the remittance and return:

When a Form W-7 only is received with a remittance, apply the payment to Unidentified. Route the documentation and a photocopy of the check with the Unidentified DLN written or stamped on it to the AUSPC at the address listed above.

If a payment is received with a CP 48 to renew an ITIN or if a payment is received with an expired ITIN, the payment should be processed with the existing or expired ITIN.

If IDRS research fails to identify proper application of a remittance, telephone contact may be made with taxpayers. Strict adherence to disclosure requirements must be maintained. Refer to IRM’s 11.3, Disclosure of Official Information. Extreme care must be taken when speaking to taxpayers or their appropriate officers to obtain information. Identify yourself immediately. Use Federal Telecommunications System 2000 (FTS2000), whenever possible, to contact taxpayers. If the taxpayer asks for any account information, refer them to 800-829-1040. If the taxpayers' phone number is not available on the remittance or document, obtain the phone number from Directory Assistance (FTS, taxpayer's area code, and 555-1212) or any on-line Directory Assistance tools.

The Quality Communication Job Aid http://win.web.irs.gov/am03jax/Ops5/QUALITY%20CORNER/COMMUNICATION%20JOB%20AID.htm provides guidance on the quality of communications and a self-study module.

Mail-opening equipment can mutilate checks during processing. When this occurs, remittance processors should tape the check back together, place in a transparent sleeve, and deposit through ISRP. The financial institution will determine if a mutilated check can be processed. If it cannot be processed, the check will be returned to IRS by the financial institution and processed by the Dishonored Check function as outlined in IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF). Additional guidance on mutilated checks is listed in the table below:

Payment Perfection Unit (PPU) will receive all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE" .

PPU must separate the valid government checks for payment of taxes from returned refund checks.

All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.

Process the valid government checks for payment of taxes through normal processing.

Forward all Returned Refund/Rebate /Treasury Checks along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the following information from each check:

If a Returned Refund/Rebate/Treasury Check accompanies a valid payment of taxes, or is endorsed by the payee, process as follows:

If a taxpayer returns their Advance Child Tax Credit (ACTC) payment for Tax Year 2021 to the IRS process as follows:

Management Reviews. Managerial reviews by the supervisor must be conducted and documented at least quarterly to ensure adherence to internal controls for the security of the returned refund checks forwarded to Refund Inquiry on Form 3210, Document Transmittal. Management may, at its discretion, conduct these managerial reviews at more frequent intervals. The review should ensure all Forms 3210 sent to Refund Inquiry are received back and acknowledged with a signature from the appropriate Refund Inquiry official.

The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) is required to be utilized to perform IDRS research. This subsection provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this subsection are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all-inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.11.2, Analysis of PPU Presearch. Refer to ADP/IDRS handbooks, referenced IRM’s and Job Aids for complete information. There is also much information on SERP: http://serp.enterprise.irs.gov/job-aids/command-code/command-code.html. The job aids on this site are viewable and easily printed.

Always check cross-referenced TIN to ensure proper posting.

The IRM’s for the above-mentioned IDRS Command Codes are as follows:

While performing research of taxpayer accounts, Remittance Perfection Technicians may come across an account that is blocked on IDRS and can be identified by an IDRS security violation message, "Unauthorized Access to This Account". Forward the case to the Manual Deposit function to deposit as an Unidentified Remittance, see IRM 3.8.45.11.3, Unidentified Remittances. The Unidentified Remittance File (URF) function in Accounting will be responsible for notifying the local Planning & Analysis Staff who will take the necessary steps for requesting access to the account for posting the payment.

Remittances received that are identified as Internal Revenue Code (IRC) Section 965 payments should be processed by the Payment Perfection Unit (PPU) in Receipt and Control. IRC Section 965 payments can be identified on the payment or source documents if “IRC Section 965”, “Section 965”, “965”, or Transition Tax, or similar indication the payment is intended as an IRC Section 965 payment. This indication is located in the top margin of the tax returns/payment posting vouchers listed below or anywhere on the paper check. These payments can be received with the following IMF or BMF Forms/MFT’s and taxpayers are instructed to send these payments to the appropriate locations as follows:

Post payments received with a CP 56 (IMF) or CP 256 (BMF) annual installment notice payment voucher as a TC 670/570 DPC 64 on the specified module from the CP 56/256 voucher.

Taxpayers sending IRC 965 payments often write the year of the installment payment on the check instead of the 965 inclusion year. When Received without a CP 56 (IMF) or CP 256 (BMF) Annual Installment Notice Payment Voucher, research using CC IMFOLM/BMFOLM to ensure application to the correct tax period.

When the amount of the IRC 965 payment cannot be immediately determined by the check/checks or documentation, PPU should process the entire payment(s) as a TC 670/570 with DPC 64 according to the If/Then table below.

Process IRC 965 payments according to the following If/then table:

If IRC 965 payment posting vouchers are identified during the destruction process of RPS payment posting vouchers, pull the IRC 965 documents and follow instructions in IRM 3.8.45.11.2, Analysis of PPU Presearch. As these documents were processed through RPS and not PPU as instructed in IRM 3.8.45.5.21, Internal Revenue Code (IRC) Section 965 Payments, they may not have been processed with the needed TC 670/570 with DPC 64. The taxpayer’s account will need to be corrected to reflect the TC 670/570 with DPC 64.

A Payment Posting Voucher must be prepared whenever a source document is not available, and the payment cannot be processed through ISRP. A list of payment posting vouchers follows:

If a campus receives a remittance with a NMF return/document or a payment that is intended for another campus, it is classified as an Out of Area Non-Master File Return/Document. The receiving Campus must deposit the remittance at their Campus timely and then transship the credit and return to the Kansas City campus. The Accounting Operation performs the transshipment. Process all Out of Area NMF remittances as follows:

If a campus receives a remittance with a Master File return/document that is only processed at another campus, it is classified as "Out of Area Master File Returns/Documents" . The out of area receiving campus must deposit the remittance at their campus and then transship the return to the correct processing campus. Refer to IRM 3.10.72, Receiving, Extracting and Sorting.

Process the remittances as follows:

Form 706 Series processed as BMF will be processed in KCSPC. Form 706 Series processed as NMF MFT 53 will be processed in KCSPC. In addition, Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes for extending Form 706, Form 706-D, Form 706-NA, and Form 706-QDT are processed by Estate and Gift, then returned to NMF.

Route to Payment Perfection. Payment perfection will hand walk, to the Entity function to establish the Entity. Process the payment through ISRP.

If a remittance is received at a campus other than the KCSPC campus for the Form 706-A , Form 706-NA or Form 706-QDT, process the remittance through Manual and transship the return to KCSPC.

Some Form 1120Series Notices will be processed in KCSPC as NMF.

If a remittance is received at a campus other than the KCSPC for the Form 1120 Notice Series that are processed as NMF, process the remittance through Manual and transship the return to KCSPC.

Form 4720 may be filed by:

Process the return and payment according to the remittance shown in Part I, Line 15, Part II Line 10 or Part III Line 1 of the return.

Post the payment to the EIN or SSN stated in the EIN or SSN box located on the upper right-hand corner of the return. Send the return for processing.

Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, are processed at Ogden Campus only (OSPC) through ISRP (EIN) or Manual Deposit (SSN). For a subsequent payment, process as:

If processing the original Form 5330, process with:

Form 5330 with an SSN in Block B, "Filer's identification number," is treated as a Form 706. Research BMF using the SSN with definer "V" . If the account is not established on the BMF, OSPC Entity must establish the account so that the payment will post. If the tax period is not indicated on Form 5330 and there is no filing requirement on IDRS, post the payment to the current tax period after it is established by OSPC Entity; otherwise follow the PPU research instructions in IRM 3.8.45.5.20, Basic Manual IDRS Research for Payment Perfection.

Form 5330 is used as the source document and processed through ISRP (EIN) or Manual Deposit (SSN). For SPC’s other than OSPC, after processing remittance transship return to OSPC using "Out of Area Master File Procedures" IRM 3.8.45.6.3, Out of Area Master File Returns/Documents with Payments.

Form 5330 that is for Non-Master File is processed through Manual Deposit. For campuses other than OSPC, follow Out of Area NMF procedures. See IRM 3.8.45.6.2, Out of Area NMF - Transshipment of NMF Returns/Documents.

Route all Form 8821 to the Centralized Authorization File (CAF) unit. Refer to IRM 3.10.72.16.4, Form 2848 and Form 8821 - Power of Attorney Routing (Memphis, Ogden, or Philadelphia), for address of applicable CAF Unit.

When the Form 8821 is received with other documents, route as follows:

Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interest is processed through Manual Processing as NMF.

This subsection describes processing procedures for payment vouchers.

Loose Schedule H (formerly Form 942) (Household Employment Taxes). When a loose Schedule H is received with payment, assume it is for an IMF account unless the word "Trust" or "Estate" is written in the name line area of the Schedule H. Use the Schedule H as a source document and process through ISRP.

If the SSN is present on the Schedule H, process using the following procedures:

If both the SSN and EIN are present, process the Schedule H under the SSN as specified above.

If the word "Trust" or "Estate" is present, use the EIN and process as follows:

If the word "Trust" or "Estate" is not present and an SSN is not present, research account for taxpayer’s SSN.

If neither EIN or SSN is present, forward Schedule H and remittance to Entity for assignment of EIN.

Oddball Schedule H: If loose Schedule H is received with an EIN and a BMF name line and it is not a Trust or Estate, process payment using BMF rules above. If the loose Schedule H is received with an EIN and an IMF name line, process payment following IMF rules above.

Process household tax remittance without a Schedule H using the following procedures:

Form 1065, U.S. Return of Partnership Income, is an information return.

When the Form 1065 is received with remittance and the top of the form is annotated "Publicly Traded Partnership" or "PTP" or "3.5 percent tax rate" is annotated above the "Ordinary Income" line 21 of the Form 1065. The remittance will be processed to the partnership (BMF) as follows:

If Form 1065 is received with remittance, and is tax year 1999 or prior; and the top of the form is annotated "Publicly Traded Partnership" or "PTP" or "3.5 percent tax rate" is annotated above the "Ordinary Income" line 21 of the Form 1065. The remittance will be processed to the partnership (NMF) as follows:

For tax year 2010 only, certain partnerships who did not use all of their Qualified Therapeutic Discovery Credit (grant) were to repay the unused amount by completing Form 4255 and entering the amount in the right margin near line 22 with the notation "QTDP" or "Qualified Therapeutic Discover Credit" on the Form 1065 return. If a remittance with Form 1065 is received with these annotations, or if a remittance is received without a Form 1065, but the check, any correspondence and/or Form 4255 indicates it is for repayment of the "QTDP" process the remittance as follows:

If a remittance is received for the replacement of a dishonored check, process the Form 2287(CG) as a TC 670.

If a remittance is received with Form 3552 (Part 3) in response to a proposed assessment, process through ISRP with TC 670/TC 570 and appropriate MFT. Edit the following if not present:

Form 4219 , Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, received with Form 941, process Form 941 through ISRP leaving Form 4219 attached:

Form 4219, received without Form 941, indicate EIN from line 2 and tax period from line 4 specified on Form 4219 and process through ISRP:

Form 5329, Return for Additional Taxes Attributable to Qualified Retirement Plans (including Individual Retirement Accounts (IRA’s)), Annuities and Modified Endowment Contracts. If received with Form 1040, attach Form 5329 to Form 1040 and process through ISRP:

Form 5329, if received without Form 1040, apply payment to the taxpayers' account and process through ISRP using:

Route Form 5329 to Submission Processing Image Control Team/Correspondence Imaging System (ICT/CIS).

If a Form 5329 is received without Form 1040 and there is insufficient information to post the payment to the taxpayers' account, prepare Form 3244 in duplicate and apply the credit to Unidentified. Attach the copy of Form 3244 to Form 5329 and route to Submission Processing (ICT/CIS).

Form 8082, Notice of Inconsistent Treatment or AAR. If there is no indication of how to apply the payment, use as source document and process through ISRP:

Form 8615, Tax for Children Under Age 18, Who Have Investment Income of More Than $2,100.00, received with remittance, with or without a Taxpayer Delinquency Investigation (TDI), process through ISRP with the child's SSN:

Form 8752, Required Payment or Refund Under Section 7519. Section 7519 on Form 720 have been deleted and are now processed on Form 8752 through ISRP:

Monies for Employee Plan (EP)returns are posted to either Automated Non Master File (ANMF) or BMF.

If the Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ is not an original and has any correspondence or notices attached, route to:

OAMC, EP Accounts
M/S 6552
Ogden, UT 84201

If a Form 5500, Form 5500SF, Form 5500C/R and/or Form 5500EZ is received and it is annotated as not being an original, the form must be routed to:

OAMC, EP Accounts
M/S 6552
Ogden, UT 84201

ALL correspondence, notices or other documents received with the Form(s) must be left attached and routed to Employee Plans (EP) Accounts also.

When Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ are received with remittance and Form 5330 is attached:

When Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ are received with remittance and Form 5330 is not attached, prepare Form 3244 or equivalent and number as BMF (MFT 74).

If photocopy of first page of Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ is received from ERISA Filing Acceptance System (EFAST) vendor with remittance, prepare Form 3244 or equivalent, and number as BMF (MFT 74).

If remittance is attached to Form 5558 , Application for Extension of Time to File Certain Employee Plan Returns, follow procedures in IRM 3.8.45.8.27, Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, OSPC Only. Verify which form the extension is being filed for.

The DFVC Program or Delinquent Filer Voluntary Compliance Program incorporates the Form 5500 series of forms.

Form 5500 or Form 5500-C received with checks made payable to "U.S. Department of Labor" with notation "DFVC Program" , "Apprenticeship and Training Plan/DFVC Program" , or "Top Hat Plan/DFVC Program" should not be deposited by IRS. Forward return and check with Form 3210 following PII Guidelines and using overnight traceable mail to:

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Form 5500 or Form 5500-C received with checks made payable to IRS with notation of "DFVC Program" should be deposited by IRS following procedures in IRM 3.8.45.7.17, Employee Plan (EP) Returns, Form 5330 and Form 5500 Series (OSPC Only) .

An exempt organization is one which meets the exemption status based on many factors contained within the groups charter of organization. These are all processed at the Ogden Submission Processing Campus.

If a remittance is received with Form 990 , Form 990BL (Discontinued for FY 2021), Form 990EZ, Form 990PF, Form 990T, Form 5227, or Form 1041A process as follows:

If a Form 990 series return is received notating “Retroactive Reinstatement” at the top and including a user fee payment, but no Form 1023/1023-EZ Including the user fee will not reinstate their tax-exempt status alone. The applicant must complete Form 1023/1023EZ/1024 and pay the appropriate user fee. Therefore, send the entire submission back to the taxpayer with Letter 5333 explaining the requirement to file electronically through pay.gov.

Beginning January 1, 2010, Installment Agreement User Fees will be processed systemically by a weekly IDRS Correction Run known as the User Fee Sweep. IDRS Research for Installment Agreement User Fees is no longer necessary. Apply the full amount of the payment to the taxpayer's account using the appropriate payment Transaction Code.

Process through Manual Deposit.

EP/EO User Fees Remittances received with, Form 1028, Form 3115 (Only if the Exempt organization box is checked), , Form 5301, Form 5303, , Form 5308, , Form 4461, Form 4461-A, Form 6406, Form 8717, Form 8718 and are for entities requesting tax exempt status. Process them using the following procedures:

If the EP/EO User Fee Form does not have an EIN, research IDRS. If an EIN cannot be determined, forward to the Entity function to assign a temporary EIN.

Form 2553 is sometimes received with a remittance. Form 2553 DOES NOT require a payment. The remittance should be returned back to the taxpayer along with Letter 2340C.

For remittances and documents received pertaining to the Freedom of Information Act, Right of Privacy, Ex Parte Court Orders and Subpoenas for Production of Records, forward on Form 3210 to the following Disclosure Office address for processing. See IRM 21.3.3.4.10(11), Taxpayer Inquiries and Complaints.

Internal Revenue Service (IRS use only)
IRS - GLDS Support Services (GSS)
4800 Buford Highway
Stop 93A
Chamblee, Georgia 30341

Public mailing address:
IRS - GLDS Support Services (GSS)
Stop 93A
Post Office Box 621506
Atlanta, GA 30362

Form 1040C, U.S. Departing Alien Return, is processed at the Austin Submission Processing Campus. Campuses other than Austin that receive these forms with payment may use the form as the source document. Process the remittance and Form 1040C:

Form 1040NR, U.S. Nonresident Alien Income Tax Return, can be processed at the Kansas City Submission Processing Campus when the "Estate or Trust" box in the upper right corner is checked and at the Austin Submission Processing Campus when the "Individual" box is checked. Campuses that receive these forms with payment may use the form as the source document.

If Form 1040NR has an SSN and/or the "Individual" box is checked, process as IMF:

If Form 1040NR has an EIN and/or the "Estate or Trust" box is checked, process as NMF:

Last-in First-out (LIFO) Payments provide relief for automobile dealers that elected the LIFO inventory method and violated the LIFO conformity requirement by providing, for credit purposes, an income statement covering a taxable year that fails to reflect the LIFO inventory method in the computation of income.

These payments will be processed by the Kansas City Campus. However, if a remittance is received in a Campus other than Kansas City, that receiving SPC must deposit the remittance and process as out of area NMF. See IRM 3.8.45.6.2, Out of Area NMF-Transshipment of NMF Returns/Documents. Accounting Operations will transfer to KCSPC through Form 2158, Credit Transfer Voucher. Upon receipt, KCSPC will reclassify from Revenue Receipts to the General Fund.

Each installment must be accompanied by a memorandum providing the information listed below:

Each memorandum must be signed. At the top of the first page of the memorandum the following language must be typed or legibly printed: "PAYMENT OF ADDITIONAL AMOUNT UNDER Rev. Proc. 97-44 ."

If a memorandum is not received with the payment, contact the taxpayer. Do not apply payment to taxpayer’s SSN or to any outstanding balances if unable to contact the taxpayer.

Below are the deposit procedures for processing LIFO payments.

Department OF Justice (DOJ) Criminal Restitution Payments will be processed at Kansas City only beginning October 1, 2009.

Accounting personnel will prepare Form 3244 for processing.

These remittances are processed through Manual Deposit.

Process using Account Symbol 20-3220, Miscellaneous Receipts. After processing send Form 3244 to Accounting with the deposit package.

Process as Manual Deposit as follows:

Criminal restitution payments received at sites other than Kansas City SPC must be transshipped by overnight traceable method to the following address:

Contact the Kansas City Accounting DOJ/Criminal Restitution Team at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if there are questions regarding the receipt and reconciliation of criminal restitution payments.

DOJ Lockbox Payments will be processed at the Kansas City SPC.

Accounting personnel will prepare Form 3244 for processing.

These remittances are processed through Manual Deposit.

Process using Account Symbol 20-3220, Miscellaneous Receipts. After processing send Form 3244 to Accounting with the deposit package.

Process as Manual Deposit as follows:

A multiple remittance (also referred to as "Multi" ) is two or more remittances received with a single return/document. When multiples need to be processed, follow procedures below.

If the amount is entered in ISRP, do not green rocker.

When processing accompanying return/voucher/notice as the posting document, the following applies:

If a Form 3244 or equivalent needs to be prepared, edit the original document and route to the appropriate function as non-remittance. Follow the above instructions to process the remittances.

A split remittance is one remittance received with more than one return/document (can be more than one taxpayer) and/or more than one tax period.

Multiples and Split remittance(s) and returns/documents received combined are processed through ISRP or Manual Deposit as follows:

Process Remittances of 50 million or more through ISRP if possible to receive same day credit.

Upon receipt of this remittance, the designated Deposit Unit employee must telephone the appropriate depositary contact listed in IRM 3.8.45.7.29(6), Single Remittances of 50 Million Dollars or More, to let them know:

Before depositing the remittance, the Deposit Unit will:

After the bank has been contacted, the designated Deposit Unit employee must contact the Cash Reporting Branch by any of the following:

Also, upon receipt of this remittance, the Receipt and Control Operations Chief or designated Deposit Unit employee must send an e-mail with the Submission Processing campus location (i.e., Austin Campus), amount and date of the deposit to the HQ Deposit analysts and the following Treasury contacts:

Large Dollar Depositary Contacts

Form 8038T are processed at Ogden Submission Processing Campus (OSPC).

Process payment for Form 8038T using the below instructions:

Form 8038-CP is processed at Ogden Submission Processing Campus (OSPC). The F8038-CP is a claim for refundable credit and normally is not received with a payment.

Process payments for F8038-CP using the following instructions.

Form 8329 , Lender's Information Return for Mortgage Credit Certificates (MCCs), Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs), and Form 8703, Annual Certification of a Residential Rental Project, are processed at the Ogden Submission Processing Campus (OSPC). If a remittance is received in a campus other than OSPC use the following process:

Form 8288 is processed to the Business Master File. The first valid BMF tax period for Form 8288 is 200512. Any tax period prior to 200512 must follow the Out of Area NMF procedures. Exception: If tax period is before 200512 but Form 8288 indicates Installment Plan, process as BMF.

Process all Form 8288 payments through ISRP when an EIN or through manual deposit when an SSN. See IRM 3.8.45.3.3(6),Trace ID and Custodial Detail Data Base (CDDB), requirements for preparing Form 3244 and assigning a Trace ID Number for manual deposit processing.

There are no filing requirements for Form 8288. In addition, the tax period for Form 8288 is based on the "Date of Transfer" of when the U.S. real property interest (USRPI) was sold. Apply the payment to the month and year of the Date of Transfer on Line 3.

Payments for foreign withholding under Section 1445 Foreign Investment Real Property Tax Act remitted without Form 8288 should be processed to tax accounts in the same manner as if the form was submitted.

Attach all correspondence to the posting document. Prepare Form 3244 when received without a Form 8288.