Taxpayer Services (TS) is funded by TE/GE based on receipts processed. Refer to table below for how a count is taken. Only one count per receipt and no count is taken as a receipt produced unless the functions are completed as indicated in the table below.

Use the following Organization, Function and Program (OFP) codes when processing the following forms.

Foreign and U.S. possession organizations must report amounts in U.S. dollars and state what conversion rate the organization uses. If a return is received and the amounts are not provided in U.S. dollars (numbers 0–9, or any combination of those numbers), the return is to be treated as an unprocessable return.

Post the results on an agreed site where TE/GE, TS and other management officials can access the data.

The sample is no less than 40 filings a month per unit.

The review is conducted within the Imaging operation.

Report hours used to conduct the review under 880-13100.

During the review, verify:

If you find errors during the review do the following:

IRC 6104(d) requires tax-exempt organizations to provide copies of their returns and applications to persons who request them. Congress intent in allowing public inspection of information governed by IRC 6104(a), IRC 6104(b), and IRC 6104(d), was to enable the public to scrutinize the activities of tax exempt organizations and trusts.

If a member of the public requests information, the IRS is responsible for providing the most complete and accurate copy of the forms to the customers. IRC 6104 requires the IRS to make the following available for public inspection:

The returns must be made available for a three-year period beginning with the due date for the return (including any extension of time for filing).

IRC 6104(d) also requires exempt organizations to make available for public inspection a copy of their application for recognition of Federal tax exemption, a copy of any papers submitted in support of such application and any letter or other document issued by the IRS with respect to such application on:

Refer to IRM 11.3.9, Exempt Organizations, for guidelines on what may be disclosed.

You must follow the IRM procedures to ensure specific data is redacted/restricted before providing the filing to the public.

Forms, Schedules and requested attachments required to be filed with certain EO returns (Forms 990, 990-EZ, 990-PF, and 990-T) are imaged and disclosed. See Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-4, Not Open On all Forms, or specified individual sections throughout IRM 3.20.12.

Form 990 was revised for tax year 2008 and subsequent. The tax year 2010 revision of Form 990 consists of 12 pages and numerous schedules. Each schedule indicates whether or not it is open for public inspection. The schedules that are open to public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection" . All other schedules and attachments not required to be filed are to be restricted, including, Schedule B.

For political organizations, names, addresses, and additional information provided on Form 8871 and Form 8872 are open to public inspection.

The following items are extraneous material when submitted with the return, they are not disclosed:

See Exhibit 3.20.12-4, for these items may be attached to the return as supporting documentation and are NOT OPEN to Public Inspection.

In general, the names and addresses of contributors to an organization other than a private foundation must not be available for public inspection.

IRS E-filed documentation that was received by the filer and attached to their paper filings is extraneous material and are restricted.

When documents are voluntarily submitted as supporting documentation and not specifically required by a Code section other than IRC 6033, and listed in Exhibit 3.20.12-1, Form 990/990-EZ Schedules and Requested Attachments Open For Public Inspection, through Exhibit 3.20.12-3, Form 990-T Schedules and Requested Attachments Open For Public Inspection, the supporting documentation is extraneous material and is restricted.

Except as provided below, names and addresses of contributors must be redacted from public inspection. Redact contribution amounts if they can reasonably be expected to identify the contributor (which is usually not the case).

To reduce the risk of inadvertent disclosure of contributor information, IRS policy is not to disclose Schedule B. When specifically requested, however, EO Photocopy will provide the Schedule B with redacted names and addresses of contributors and redacted contribution amounts if they can reasonably be expected to identify contributors.

For Form 990-PF, Schedule B information generally is open to public inspection.

For IRC 527, Political Organizations, Schedule B of Form 990 is open to public inspection but is restricted in Imaging.

Information relating to contributions and grants made by the filing organization is open to public inspection in all cases.

The statutory requirements of IRC 6104(a) of withholding certain information from documents available under that section do not apply to information that must be disclosed under IRC 6104(b). The reverse situation is also true.

If an organization or trust files its return, schedules or requested attachments in accordance with IRC 6033 or IRC 6034 and specifically requests that certain data included therein not be opened for public inspection, the IRS cannot comply with this demand in view of the disclosure requirements of IRC 6104(b). Therefore, any information submitted by the organization or trust that is required to be filed pursuant to IRC 6033 or IRC 6034 must be disclosed subject to the exceptions described in IRM 11.3.9, Exempt Organizations.

Most IRS codes and marks can be disclosed. See exceptions in IRM 3.20.12.2.7, IRS Codes and Marks Not Disclosable, the following can be disclosed:

If there is any doubt as to what can be disclosed, contact the TE/GE Analyst before making the document available for public inspection.

Redact a document that is required to be made available for inspection under IRC 6104(a) or IRC 6104(b) of any coding information that indicates specific facts about the organization's or trust's liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing.

Some codes and marks used by the IRS and/or are required by IRC 6033 and IRC 6034 must be redacted before making the document available for public inspection. Do not disclose the following:

The Imaging System is a mini system set up for user/operators to perform various processing steps through a series of templates and dialog boxes.

The software program, called Kofax Capture, is used for Scanning, Quality Control (QC), Forms Processing, Validation, Verification, and Release (export of images and indexes to long-term storage) and is referred to as the "front end" .

The Restricting and Quality Review (QR) steps use different, specially programmed software other than Kofax Capture and is referred to as the "back end" .

The following table lists terms commonly used in the Imaging operation.

The Batch Manager module is used to check the current status and to control the flow of batches. Batch Manager provides a summary table that displays the current status of all active batches in the Kofax Capture process.

The Batch Manager module can be used to:

See IRM 3.30.123 Processing Timeliness: Cycles, Criteria, and Critical Dates for timeliness guidelines for return imaging.

Forms 990, 990-EZ, 990-PF, 990-T, 4720, and 5227 initial returns are batched into folders of approximately 25 returns.

Re-film returns come from several areas within the campus.

All receipts have time frames and age criteria for processing/imaging the work.

Reassociate all unattached schedule(s), supplemental page(s) and/or envelopes separated from the original return during imaging with the original return when possible.

If unable to reassociate the loose or unattached document with the original return, route the document to EO Accounts, M/S 6710 to be associated to the original return. Annotate on the routing slip why the document is being routed and/or what action needs to be taken.

If unable to reassociate loose or unattached envelopes, give the envelope to the lead or manager to be destroyed.

Initial returns are returns that are received for the first time from ERS.

The instructions for imaging "Initial" Returns are different from the instructions for imaging Reimage returns and Fix-its. Refer to imaging reimaged returns/documents for reimaging procedures.

See IRM 3.20.12.3.8, Imaging Amended Returns, for procedures on imaging Amended returns.

Imaging receives e-filed Forms 990/990-EZ/990-PF/990-T from the Data Management Division (DMD) Developer imported directly into SEIN. Forms 990-N are excluded from the e-filed import into SEIN.

Take these steps to process a batch of e-filed EO returns:

Treat and process an amended return as an initial/original filing.

If you receive an amended return from Accounts Management and the return:

Refilm is performed when additional forms or information are received that were not part of the initial imaging. See table below for examples of refilms:

These returns are not refilms:

Requests for refilming returns/documents come primarily from EO Accounts and TECU.

EO Entity request include the following forms:

If you receive a refilm request as a photocopy, documents are to come from the sender with Doc Preparation completed, use OFP Code for type of return being refilmed, IRM 3.20.12.1.1, Responsibilities.

A copy of the 1st page of the return must to be attached to the refilm documents. If the first page of the original return is not available, a modified print of BRTVU, or another approved IDRS prints must be attached to the front of the information requesting to be refilmed.

The BRTVU print must be thoroughly edited and contain only the EIN, Tax Period, Subsection Code, Form and Entity information.

If any other IDRS print such as ENMOD, BMFOL, or INOLES are used in place of BRTVU, they must be thoroughly edited and contain only the EIN, Tax Period, Subsection Code, Form, and Entity information.

If refilms are received with missing/incorrect information or are illegible they are to be rejected back to the originator indicating reason, such as what is missing and/or incomplete. If the refilm is from EO Accounts, reject it back to EO Accounts P&A Point of Contact at M/S 2100 not to the originator.

Restrict page 1 of the return and prints of IDRS attached to the front of the information requesting to be refilmed.

EO Compliance agents secure original Form 990 series returns from filers that require imaging.

Do not send these returns through processing after being imaged as Compliance has already established an account through substitute for return (SFR) procedures and adjusted that account with the necessary changes from the secured original return.

To avoid routing and processing these original returns unnecessarily, EO Compliance agents write wording across the top similar to "Amended return secured by TE/GE" and the date, photocopy the original return within one day of receipt and route the same day to the Exam single point of contact (SPOC), M/S 1114.

The Exam SPOC will verify the quality of the photocopy is acceptable for imaging and sends directly to the Imaging day shift manager the same day.

If the photocopy quality is unacceptable to produce a quality image, reject the photocopy back to the Exam SPOC, M/S 1114, indicating the reason, such as "poor quality for Imaging" .

If the photocopy quality is acceptable for imaging, follow established original return imaging instructions throughout IRM 3.20.12.

Examples of why a filer cannot file an electronic Form 990-N without IRS help include:

When a filer is unable to file an electronic Form 990-N, they may send in a paper Form 990/990-EZ, and cross out the "990-EZ or 990." on the top of the form and write "Form 990-N" , "could not access the 990-N system" or similar wording, anywhere on the form. Send these returns to Entity at Mail Stop 6273, to establish the Form 990-N electronically for them. Do not image Substitute Forms 990-N. All Form 990-Ns must be filed electronically.

Fix-its are errors identified after the return is sent to the release function and before the document leaves the Imaging Unit.

It’s important to properly prepare the return for scanning to ensure efficiency through the remaining processes.

Scanning operators must:

The Form 990 core form consists of 12 pages and numerous schedules. The schedules that are open to public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection."

The Form 990 includes the following schedules:

Arrange/organize the Form 990 return pages in the following order:

Form 990-EZ was redesigned for Tax Year (TY) 2008. The revised Form 990-EZ core form consists of four pages and includes various schedules.

The schedules that are open for public inspection are clearly identified in the upper right hand corner by the following statement, "Open to Public Inspection" .

Arrange the Forms 990-EZ in the following order:

Arrange/organize the Forms 990-PF return in the following order:

Arrange return pages organized in order, pages one through four.

If Form 990-T is filed claiming only Back-up Withholding (BUWH) or IRC 45R credit:

If Form 990-T is filed and includes BUWH or IRC 45R Small Business Credit, image the return.

Arrange return pages in order.

Arrange the pages sequentially with supplemental information following the form.

Arrange return pages in order.

Arrange the pages sequentially with supplemental information following the form.

The Receipt and Control (R&C), Extracting area receives and identifies Statute period returns and routes them to statutes to be cleared.

When the Statute Unit sends the returns via Form 12547, Document Transmittal, to the Imaging Unit to be imaged, they must annotate the following information on the Form 12547 for each return:

The Imaging Team acknowledges receipt of the statute returns by placing a check mark by the return information on the Form 12547. Send a copy of the acknowledged Form 12547 to Statutes at M/S 6741 within 10 days of receipt.

Returns stamped Statute Cleared are original returns and need to go through the processing pipeline before being imaged. Don’t image these returns. Send them to be processed.

Returns stamped No Statute Issue are amended statute returns even if the return is not marked as amended.

The Scanning process captures images from paper returns for release to the public and internal use.

The "Quality Control" module is used to visually inspect scanned images (compared to paper document) for errors and to rescan those that are incorrect.

Rescanning function MUST only be done on a workstation that is attached to a scanner.

The operator uses the documents and the imaged return to verify that all pages are:

At the Quality Control stations documents can be created or split.

In addition, documents and pages can be:

Validation is the process of entering descriptive information associated with a return for later retrieval from the database. The operator obtains information from various parts of the return that include the following:

Enter the EIN.

Enter the Tax Period Ending. The Tax Period Ending is the month and year the accounting period ends. The filer's tax period must be less than but not more than 12 months. A calendar year return ends in December. A fiscal year ends in any month other than December.

Enter the Primary Name Line. Use abbreviations only if the name line exceeds the maximum characters allowed per field. The name line is captured as the filer submits the return with the following exceptions,

"DO NOT" abbreviate words in the Name Line unless it is one of the exception cases above, or the name line exceeds the amount of allowed character per field.

Enter the State Code

Enter the ZIP Code which consists of 5 or 9 digits. If the zip code:

For Forms 990 and 990-EZ, enter SUBSECTION CODE

For Forms 990, 990-EZ, 990-PF, and 5227, enter the Total Assets. For Form 990-T, enter Gross Income and Total Tax for Form 4720. See IRM 3.20.12.3.24, Index Fields Per Form, for additional information.

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Form 990, enter "Y" in the index field if a Schedule H is attached to the return. This field will default to "N " and can be skipped if there is no Schedule H attached to the return. See IRM 3.20.12.3.24.

Refer to table below for index fields on Form 990 per version.

Refer to table below for index fields on Form 990-EZ per version.

Refer to table below for index fields on Form 990-PF per version.

Refer to table below for index fields on Form 990-T per version.

Refer to table below for index fields on Form 4720 per version.

Refer to table below for index fields on Form 5227 per version.

If an image of a document is not correct, or if the document does not meet imaging criteria, the document will be rejected back to the Quality Control station for corrections. Pages may be deleted during validation using "Batch Editing."

If Form 990 was imaged in error, the images for the return must be deleted from the system.

This step is the process of checking the accuracy of a specified index. The operator reenters the EIN, Tax Period, and Organization Name.

After the returns have completed either Rescan or Verification, reassemble the folders of paper documents.

Associate the returns with the correct envelopes and/or attachments and staple securely.

If Form 5800 edit sheet is part of the filing, move it to the left side of the return, under the entity section, and staple securely.

Refer to IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting, for proper procedures to attach envelopes to the back of the returns or documents.

The Release process releases the documents to the image storage devices. This process is turned on manually each day and performs automatically.

The process needs to be monitored on Batch Manager for errors.

A document that is required to be made available for inspection under IRC 6104(a) or IRC 6104(b) must be restricted/redacted (sanitized) of any coding information that indicates specific facts about the organization's or trust's liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing. This also includes any other internal processing forms or work papers that IRS employees prepared that would reveal information that can not be disclosed under IRC 6104.

The Restricting function is used to identify any information Not Open for Public Inspection.

EO Returns that are not processed through the "Restricting" function are:

Form 4720 can be disclosed if it is either:

E-filed documentation that the filer received and attached to their paper filings are considered extraneous material and is imaged but must be restricted/redacted.

You may leave coding information added to the first page of the return that doesn't indicate specific facts about the organizations' or trusts' liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number (DLN)) on the document. If you have any doubt in this regard, the IRS employee will contact the servicing Disclosure Office before making the requested information available for inspection.

Redact the following coding information, which is written or stamped on the first page of the return and required by IRC 6033 and IRC 6034, before making the documents available for inspection:

Contributor names and addresses and some contribution amounts must be redacted from certain returns before the returns are open to public inspection.

In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for public inspection.

To reduce the risk of inadvertently identifying contributors, Exempt Organizations (EO) established the policy to not include Schedule B. Completely restrict Schedule B except for Form 990-PF.

Information on grants and contributions the filing organization makes by listing on a return is not considered to be information about contributions and is open to public inspection. These are the EO’s expenses. You can distinguish them from contributions received based on the line number below:

The names, addresses, and amounts of contributions or bequests of persons who are not US citizens to a foreign private foundation that from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the US (see IRC 4948(b)), shall not be made available for public inspection, a foundation that checks box D(2) on the Form 990-PF

For additional information see IRM 3.20.12.2.4, Contributor Information Subject to Deletion.

The Quality Review step ensures each process of the program is completed to the highest quality possible.

This includes viewing all pages to ensure that required data is restricted/redacted, preventing unauthorized disclosure issues.

The QR function can correct these errors:

Errors made during Quality Control cannot be corrected in the Quality Review function. When these errors are found:

Sometimes returns are imaged erroneously and not discovered until it reaches the Quality Review function. If this is the case:

If an error occurs because the document separator sheet was not recognized, this is cause for deletion. In this case:

Political Organizations must file an electronic Form 8871 in order to be a tax exempt political organization.

Do not scan Form 8871. Route Form 8871 to the Entity Unit to take the appropriate account action.

Some Political Organizations that have submitted a Form 8871 may be required to submit Forms 990/990-EZ, and/or 8872.

Imaging will perform Document Preparation, Scanning, Validation, Restricting and Reassociation on all Political Organization Forms.

Form 8453-X must be submitted after the electronic submission to authenticate the electronic filing.