Document Perfection/Code and Edit perfects returns and other documents for input to the Master File (MF) through the Integrated Submission and Remittance Processing System (ISRP). In addition, Document Perfection forwards any other documents and attachments not related to the processing of returns to the function responsible for handling them.

It is not the purpose of Code and Edit to mathematically verify or to check the validity of the returns and other documents being processed unless otherwise specified in the applicable section. The computer and/or Error Correction (Resolution) will perform these functions if the returns and other documents are coded and edited as prescribed in the applicable subsections.

The following provides authority for instructions and performance of actions in this IRM:

The Campus Director is responsible for monitoring operational performance for their campus.

The Operations Manager is responsible for monitoring operational performance for their operation.

The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The Team Employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Reports: The Batch/Block Tracking System (BBTS) stores a vast amount of data that can be used in performance monitoring and production projections.

Program Effectiveness is measured using the following:

Annual Review: Federal Managers Financial Integrity Act (FMFIA).

Quality Review conducts a statistically valid sample size review of completed work to ensure IRM guidelines are followed.

The following table lists related sources:

The National Taxpayer Advocate reached agreements with the Commissioners of Taxpayer Services (TS), Small Business and Self Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

SLAs are found at Taxpayer Advocate Services- Service Level Agreements.

TAS initiates Form 12412, Operations Assistance Request (OAR), to request assistance from an Operating Division/Function (OD/Function) when it lacks the statutory or delegated authority to resolve a taxpayer's problem.

For cases requiring an OAR, TAS:

TS Division:

For more information, see IRM 13.1.19, Advocating with Operations Assistance Requests (OARs),or go to Taxpayer Advocate Service- Service Level Agreements, to view the most current TS SLA and SP Addendum.

Place edit marks on the return for transcription to the Automated Data Processing (ADP) System through ISRP. C&E must edit in red pencil or pen. Other areas can edit in brown, orange, purple, or green pencil or pen.

Edit items to be transcribed except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.

Never obliterate, alter or erase the original entry on a return when deleting or correcting an entry. Ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

For a description of specific edit marks, see the table below:

Always perfect the return from an attachment unless otherwise stated. If unable to easily perfect from an attachment (e.g. line numbers are not specified), correspond. See IRM 3.11.22.3.6, Amended Return, through IRM 3.11.22.4.27, Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 8868, Total Tax Due, for specific correspondence requirements.

When the filer submits an EXACT duplicate of the return, i.e. Page 1 has the same information on both returns, (plan number, tax period, name, address) and line items have the same money amounts, "X" the duplicate pages and move to the back of the return.

Detach original documents (e.g. documents that have an original signature or documents that are not marked "copy" or attached to supplement or support the return) by doing the following:

If any attachments to Form 5330 include a reasonable cause statement from the filer for filing late or if Form 3198-A indicates to not assess a late filing penalty, always edit a CCC “R”. Do Not route to EP Accounts. See IRM 3.11.22.3.14, Reasonable Cause.

Route to another Campus function (e.g. ERS/Rejects, Statutes, OAMC, NMF, R&C, Entity) by doing the following:

Use Form 4227 to route a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden Campus.

Include on Form 4227:

Attach a completed Form 4227 under the entity section of the original or photocopied document(s).

Route the following entity issues to EP Entity if there is not an EP Entity stamp on the return:

Identify a return as amended when there is wording similar to "Amended" , "Revised" , "Supplemental" , "Correcting" , "Superseding" , "Claim for Refund" , or if Box H is checked.

The following data must be present or edited on all amended returns:

Valid Computer Condition Codes (CCC) for Form 5330 are C, D, F, G, R, W, X, Z, 3, and 7.

Edit Computer Condition Codes on Page 1, dotted portion of Item H.

Valid Audit Codes for Form 5330 are 1 or 2.

Edit Audit Codes on Page 1, top left of Item H.

An action code rejects Form 5330 from the system so Error Resolution or Reject functions can correct it, and identifies the reason for the document’s rejection. Action codes indicate whether research or some other action is needed. The action code will set the suspense period to be assigned to the return and places it in the workable or unworkable suspense inventory.

Edit an action code in the bottom left margin of Form 5330.

Form 4227 is required.

Only edit one action code. The priority of the action codes will be 310, 4xx, 6xx, 3xx, 2xx.

If more than one action code of the same priority is needed (e.g. 320 and 351), edit the action code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

Edit the following action code when instructed to do so:

To be processable, a return must have a:

Conditions that make a return unprocessable are:

Attach a Form 4227, notate the unprocessable condition, and edit the appropriate action code. See IRM 3.11.22.3.9, ERS Action Codes.

A "copy" return is numbered or unnumbered and it is marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate" etc. and process it as an original return. No IDRS research is required.

The Form 5330 has various due dates. The due date is dependent upon which Parts (IR Code Section) of the form are completed.

Taxes for IRC 4972, Schedule A, IRC 4973(a)(3), Schedule B, both shown on Page 3, IRC 4975(a), Schedule C, shown on Page 4, IRC 4975(b), IRC 4976, IRC 4978, and IRC 4979A, all shown on Page 1, Section A, have the same due date criteria. These taxes are due on the last day of the 7th month after the end of the filers "Tax Year Ending" date which is found on the top line of Page 1.

The due date is the 15th day of the 10th month after the last day of the plan year for taxes:

Taxes for Section 4977 (Schedule G, shown on Page 6 and Section B1 on Page 1), the due date is the last day of the 7th month after the end of the "Calendar Year" shown in Schedule G, line 2 Excess Fringe Benefits Year. The due date is 7-31-YYYY.

Taxes for Section 4979 (Schedule H, shown on Page 6 and Section C Page 1), the due date is the last day of the 15th month after the end of the "Plan Year" (Page 1, item F).

Taxes for IRC 4980, Schedule I, shown on Page 6 and Section D, Page 2, the due date is the last day of the month following the month in which the "Reversion Date" , Schedule I, line 1 occurred, and IRC 4980F, Schedule J, shown on Page 6 and Section E, Page 2, the due date is the last day of the month following the month in which the "Amendment Date" , Schedule J, line 2 occurred.

Taxes for IRC 4965, Schedule K, shown on Page 6 and Section F, Page 2, the due date is the 15th day of the 5th month following the close of the "Plan Year" (entity manager's taxable year during which the plan became a party to a prohibitive tax shelter transaction). Page 1, item F.

Taxpayers file Form 5330 to report taxes on funding deficiencies, excess contributions, prohibited transactions, etc. related to an employee benefit plan.

A separate Form 5330 is required for each plan number.

Different tax sections on the Form 5330 have different due dates. See IRM 3.11.22.3.12, Due Dates for Various Sections on Form 5330.

Tax on IRC 4972, IRC 4973, IRC 4975(a), IRC 4975(b), IRC 4976, IRC 4978, and IRC 4979A (Section A and Schedules A, B, and C) can all appear on the same form, but cannot appear with any other type of tax. If tax appears on lines that cannot go together, prepare a dummy Form 5330, as stated below in (7).

Tax on IRC 4971(a), IRC 4971(b), IRC 4971(f)(1), IRC 4971(f)(2), IRC 4971(g)(2), IRC 4971(g)(3), IRC 4971(g)(4), and IRC 4971(h)(Section B and Schedules D, E, F and L) can all appear on the same form but cannot appear with any other type of tax. If tax appears on lines that cannot go together, prepare a dummy Form 5330, as stated below in (7).

Tax on IRC 4965 (Section F, and Schedule K), IRC 4977 (Section B1, and Schedule G), IRC 4979 (Section C, and Schedule H), IRC 4980 (Section D and Schedule I), and IRC 4980F (Section E, and Schedule J) must each be reported on a separate Form 5330. If tax appears on lines that cannot go together:

To prepare a dummy Form 5330:

A Reasonable Cause statement is attached to the return.

The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit. Agents submit this copy to Submission Processing as an original return. These returns can be identified by the words:

Edit CCC "C" .

Before corresponding with a taxpayer on a delinquent return secured by TE/GE for incomplete items, expedite the return to the lead to complete the "Secured Return Assistance Request" sheet and e-mail the request to EP Exam at *TE/GE-EP-ESSP, and cc the SPP Analyst, for instructions on completing the form for processing. If no response is received from EP Exam before the close of next business day, edit ERS Action Code 211 and correspond for missing information. Edit Action Trail "EMAIL EXM MMDDYY" and attach a copy of the "Secured Return Assistance Request" sheet.

Any return with a received date 2 years and 9 months or more after the Return Due Date is a potential Statute Control return.

Route all potential statute returns [per (1) above] to the Statute Control Unit daily, or more often if needed. Edit Action Code 310, attach Form 4227, and leave the return in the block.

Agents prepare returns for the filer. The return is identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . Code and edit all applicable information as you would on an original return. The following items must be present in order to process:

If the return is missing any required field listed in (1) above, attach Form 4227, note the invalid condition, and edit ERS Action Code 320.

If the return is received with money amounts, delete them.

Do not send to Statute Control Unit any returns identified as "SFR" or "Substitute" . Edit CCCs "C" and "W" .

If return is edited, review and edit for missing information. If edit marks are correct DO NOT change.

Returns may be received requesting a prompt determination of any unpaid tax liability of a bankruptcy estate. The trustee or debtor-in-possession must file a written request for the determination with the IRS Area Office Director.

If wording similar to "Prompt Determination" , "Title 11, U.S.C. Section 505 (b)" , "Rev. Proc. 2006-24" , or "Rapid Examination" is indicated on a return or attachment, or a letter to an Area Office Director requesting a prompt determination or a prompt audit is attached, review the return for an Area Office Received Date Stamp. If present, continue processing. If not present:

Use Form 13596, Reprocessing Returns, and Form 3893, Re-Entry Document Control, to reprocess a return to the correct account or module.

Circle CCC "G" if present.

Do not edit CCC "G" on amended returns.

If the return was edited according to current processing instructions, circle any actions codes, CCC's and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

If the return was edited according to current processing instructions, edit the information from Form 13596 or Form 3893 on the return.

Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

A Received Date must be present on all reprocessed returns.

Circle any green rocker and edit marks or "received with remit" portion of the received date stamp that may indicate a receipt of remittance.

For form revisions before January 2008/April 2009/December 2013, see Exhibit 3.11.22-1, Conversion Chart.

Always edit the tax period in YYMM format in the upper right hand corner of the return.

If blank, edit the tax period the same as the plan year ending (item F) date.

If item F is blank, edit as a current calendar year.

Underline the name control on the "Name of filer" line.

Determine Name Controls by following instructions in Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers. If the individual's name is followed by PA, PC, PS, or SC, follow the corporate name control rules.

Ampersand (&), hyphen (-), alpha, and numerics are the only valid characters in a Name Control. Blanks may be present only in the last two positions of the name control.

Editing of items A and D:

Item B contains fields for an EIN and SSN. DO NOT arrow up or edit an EIN from item E when the SSN is the only TIN present in item B.

Always perfect the address for legibility on an original return.

Do not perfect the address on an amended return.

Treat returns with APO or FPO addresses as domestic addresses.

Leave the in-care-of symbol (% or c/o) if present and it immediately precedes a name.

Always edit in YYMM format to the right of the entry in item F. If blank or missing, edit the same as the tax period.

If Item F is blank and the tax period is blank, edit item F as current calendar year.

No action is required if a 3-digit Plan Number is present. Valid numbers are 001 through 999.

The date a document is received in the Campus or IRS Office is the date stamped as the "IRS Received Date" .

A received date is required on all Form 5330 returns.

Determine if the Computer Condition Code "R" and/or "D" should be edited, see IRM 3.11.22.3.7, Computer Condition Codes.

If the received date stamp is not present or the date is illegible or invalid, edit the received date in "MMDDYY" format in the middle of Page 1 of the Form 5330. Edit the received date according to the following priority:

Edit the received date as follows:

An early-filed return is a return whose received date is before its Tax Period ending date.

Do one of the following for an early-filed return:

If Part 1, line 1 is blank and Schedule A, line 12 has an entry, edit Schedule A, line 12 to line 1.

If Schedule A, line 12 is blank, but there are amounts on Schedule A, lines 1 through 11, compute and edit the total to line 12. Edit Schedule A, line 12 to line 1.

If there are more than one Schedule A (Page 3), edit the grand total to the first Schedule A. "X" the "Schedule A" section on the additional Page 3s.

If Part 1, line 2 is blank and Schedule B, line 12 has an entry, edit Schedule B, line 12 to line 2.

If Schedule B, line 12 is blank, but there are amounts on Schedule B, lines 1 through 11, compute and edit the total to line 12. Edit Schedule B, line 12 to line 2.

If there is more than one Schedule B (Page 3), edit the grand total to the first Schedule B. "X" the "Schedule B" section on the additional Page 3s. Edit Schedule B, line 12 to line 2.

If Part 1, Section A, line 3a is blank and Schedule C, line 3 has an entry, edit Schedule C, line 3 to Part I, Section A, line 3a.

If there is an entry on Schedule C, line 3, a box must be checked on Schedule C, line 1.

Schedule C, line 2, columns (b), (d), and (e) must be completed if there is an entry on Schedule C, line 3 or Part I, Section A, line 3a.

If Schedule C, line 2, column (e) or line 3 contains an amount, there must be an amount on Schedule C, line 2, column (d).

Schedule C, line 4 must be answered if Schedule C, line 3 has an entry.

If there is more than one Schedule C (Page 4), edit the grand total of lines 3 to the first Schedule C. "X" the Schedule C section on the additional Page 4s.

Part I, Section A, line 4 may be present.

If line 5a is present, one of the boxes below on line 5b must be checked. If no boxes are checked, check both boxes on line 5b.

Line 6 may be present and may be numeric.

If an amount is present in Section A but line 7 is blank, add the entries on lines 1-6 and edit to line 7.

If Part 1, Section B, line 8a is blank and Schedule D, line 2 has an entry, edit Schedule D, line 2 to Part I, Section B, line 8a.

If more than one Schedule D (Page 5) edit the grand total of lines 2 to the first Schedule D. Also, edit the grand total of Schedule D, line 2 to the first Page 5. "X" the "Schedule D" section on the additional Page 5s.

If Part I, Section B, line 9a is blank and Schedule E, line 4 has an entry, edit Schedule E, line 4 to Section B, line 9a.

If more than one Schedule E (Page 6) edit the grand total to lines 1-4 to the first Schedule E. "X" the Schedule E section on additional Page 6s.

If Part I, Section B, line 10b is blank and Schedule F, line 1c has an entry, edit Schedule F, line 1c to Section B, line 10b.

If more than one Schedule F (Page 6), with lines 1a, 1b or 1c completed, edit the grand total to line 1c to the first Schedule F. "X" the Schedule F section on additional Page 6s.

If Part I, Section B, line 10c is blank and Schedule F, line 2d has an entry, edit Schedule F, line 2d to Section B, line 10c.

If more than one Schedule F (Page 6), with lines 2a, 2b, 2c or 2d completed, edit the grand total to Schedule F, line 2d to the first Schedule F. "X" the Schedule F section on the additional Page 6s.

If Part I, Section B, Line 10d is blank and Schedule L, line 2 has an entry, edit Schedule L, line 2 to Section B, line 10d.

If Part 1, Section B1, line 11 is blank and Schedule G, line 4 has an entry, edit Schedule G, line 4 to Part I, Section B1, line 11.

Schedule G, line 2 must be present if there is an entry on Schedule G, line 4. The entry must be:

If Schedule G, line 4 is present and Schedule G, line 2 is blank, perfect from attachments. If unable to locate or if the calendar year is before 1969 or later than current year, edit ERS Action Code 211 ONLY if you are corresponding for other missing items on the form, otherwise edit "9999" for Schedule G, line 2.

If more than one Schedule G (Page 6), edit the grand total of Schedule G, lines 3 and 4 to the first Schedule G. "X" the "Schedule G" section on additional Page 6s.

If an amount is present in Section B or Section B1, but line 12 is blank, add entries on lines 8a - 11 and edit to line 12.

If amounts are present in both Section B and Section B1, see IRM 3.11.22.3.13, Splitting Tax, for instructions on splitting taxes.

If Part 1, Section C, line 13 is blank and Schedule H, line 2 has an entry, edit Schedule H, line 2 to Part I, Section C, line 13.

If more than one Schedule H (Page 6), edit the grand total of Schedule H, lines 1 and 2 to the first Schedule H. "X" the "Schedule H" section on additional Page 6s.

If Part I, Section D, line 14 is blank and Schedule I, line 3 has an entry, edit Schedule I, line 3 to Part I, Section D, line 14.

If Schedule I, line 1 has an entry, edit it in MMDDYY format.

If Schedule I, line 3 has an entry, Schedule I, line 1, Date of Reversion, must be present and must be in MMDDYY format. If blank, edit from attachments. If unable to locate, edit ERS Action Code 211 and correspond for the date for line 1 ONLY if corresponding for other missing items on the return, otherwise, edit 010199.

If more than one Schedule I (Page 6), edit grand total for lines 3 and 4 to first Schedule I. "X" the Schedule I section on additional Page 6s.

If Part I, Section E, line 15 is blank and Schedule J, line 5 has an entry, edit Schedule J, line 5 to Section E, line 15. If Schedule J, line 4 is blank, divide line 5 by 100 and edit the result on line 4.

If Schedule J, line 5 has an entry, Schedule J, line 2, Effective Date of Amendment must be present and must be edited in MMDDYY format. If the date reads 201401, edit 010114. If blank, edit from attachments. If unable to locate, edit ERS Action Code 211 and correspond for the date of Schedule J, line 2 ONLY if corresponding for other missing items on the form, otherwise edit 010199 on Schedule J, line 2.

If there is more than one, Schedule J (Page 6), edit grand total for Schedule J, lines 4 and 5 to the first Schedule J. "X" the Schedule J sections on the additional Page 6s.

If Part I, Section F, line 16 is blank and Schedule K, line 2 has an entry, edit Schedule K, line 2 to Section F, line 16.

If more than one Schedule K (Page 6), edit grand total for Schedule K lines 1 and 2 to the first Schedule K. "X" the Schedule K sections on the additional Page 6s.

If line 17 is blank add lines 1-16 and edit the total to line 17.

If the return is not an amended return, and line 17 is blank or zero and lines 1-16 are blank or zero, edit Audit Code 2 on top left of Item H.

If line 19 is blank, subtract line 18 from line 17 and edit to line 19.

Check for signature. If missing, edit Action Code 225 or 226 to initiate correspondence.

A signature can consist of an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

Edit a Preparation Code "1" next to the "Preparer's SSN or PTIN" box if both of the following apply: