This section of the IRM provides general instructions for utilizing the ISRP system to transcribe data from a variety of forms listed in IRM 3.24.37.1.7 and how to utilize the ISRP system to perform quality review.

The purpose of the Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

The Budget and Accounting Act of 1950 required the heads of each department and agency to establish and maintain adequate systems of internal controls.

In 1982, the act was amended with the Federal Manager’s Financial Integrity Act (FMFIA) Public Law 97-255:

Mail Management/Data Conversion is responsible for the information in this IRM.

The Director of Submission Processing is responsible for monitoring operational performance for the Submission Processing Campus.

The team manager is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The team employee is responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors Data Conversion reports. Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

Program Effectiveness: Program effectiveness is determined by Submission Processing employees being able to successfully transcribe data from a wide variety of tax forms. Goals are measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each function is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

Integrated Submission and Remittance Processing (ISRP) system access is granted through the Business Entitlement Access Request System (BEARS) process.

The processes included in this IRM are reviewed annually to ensure accuracy and promote consistency.

The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

The following is a list of the acronyms that are used in this IRM section:

The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Tax Class/Document Code, Transaction Code, MFT, and related PRP (Program Requirements Package) Sections for IRM 3.0, IRM 3.24.0 and IRM 3.37.0. The table shows valid combinations for accessing the programs, program numbers, and entering the Block Header.

The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Format Code and related PRP section for Internal Revenue Manuals 3.24.0 (formerly known as the General Purpose Programs (GPP), and formerly numbered 3.29.0). The table shows the valid Job Name/Program # and Format code to access the various programs. GPP IRM Program Numbers and Block Header Validity Checks:

Data entry is accomplished using Original Entry and Key Verification. A brief description of each follows:

Original Entry (OE) consists of:

Key Verification (KV) is, in effect, a duplication of the Original Entry input with the following exceptions:

Block Edit (BE) is used for correction of entered data and for Quality Review. Block Edit allows access to blocks which are partially entered, entered but not key verified, and which have been key verified. Quality Review can only access completed blocks.

Logging on to the ISRP system requires activation through the BEARS process. This will assign a username to the employee. The username identifies the type of user as an Entry Operator (EOP), Quality Review Operator (QR), Supervisory Operator (SOP), or System Administrator (SA).

To log onto the IRS computer system:

Figure 3.24.37-1

This graphic shows the expanded menu to show how to select the ISRP application.

Please click here for the text description of the image.

Follow the following instructions for accessing Data Entry Operations window:

To log off when entering or verifying document data:

To log off from the Data Entry Operations window:

Figure 3.24.37-2

This graphic shows the system access screen that displays when a user is logged on that can be used to lock or log off the system.

Please click here for the text description of the image.

With a successful log in to ISRP with an EOP number, the Data Entry Operations window appears.

Figure 3.24.37-3

This graphic shows the title bar, menu bar, and status bar that displays after logging on the system.

Please click here for the text description of the image.

The Data Entry Operations window consists of the following components:

The Title Bar contains the name of the application. The Menu Bar is located under the Title Bar and provides menu choices for access to Data Entry Operations. The Status Bar appears at the bottom of the window.

The Menu Bar is used to open pull-down menus containing options that allow the EOP to access Data Entry options.

There are two ways to access the Menu Bar:

After 'New' or 'Resume' is selected from the Original Entry (OE) or KV (Key Verification) Menu Bar, an EOP (Entry Operator) Dialog box appears.

Figure 3.24.37-4

This graphic shows the pop up window that is used to enter the required information to start a new block of work or resume an existing block of work.

Please click here for the text description of the image.

Follow the instructions for accessing a block:

If a locked block message appears, contact the Supervisor immediately. The Supervisor must release the block at the workstation before you can resume.

Most Window applications use Menu Bars. Selecting a menu option opens a pull-down menu. The user can select the appropriate menu option to perform the desired function. For example, New and Resume are pull down options on the "Original Entry" Menu Bar.

This section provides instructions for ISRP keyboard.

Data Entry Screens contain four components. They are the Data Entry Area, Display Area, Status Line, and Function Key Menu.

The Data Entry Area contains the fields in which the data is entered by the operator. Color is used to distinguish certain field characteristics:

The Display Area displays error messages, pop-up boxes, or informational messages. EOPs receive options to clear this area and continue processing.

The Status Line displays the EOP's current operation and location in the block. It contains the following fields:

The Function Key Menu shows the keys available to navigate and manipulate displays.

The Data Entry Area, Display Area, Status Line, and Function Key Menu areas are shown below:

Figure 3.24.37-5

This graphic shows the system window that displays the data entry area to enter the specified fields, the display area where system messages may appear, the status line, and the function key menu bar.

Please click here for the text description of the image.

At the bottom of the display is a menu of the function keys available during data entry. The function keys are used to navigate and manipulate the displays. Available function keys vary depending on the processing mode. The mode is the current processing state for an input display. The three processing modes are:

Append/Edit Mode allows the EOP to add documents and sections to a block. Append Mode is the default mode for OE. The following function keys are available:

Command Mode allows the EOP to move within the block and insert, delete, or edit sections and documents. The function keys and commands that are available in Command Mode are:

Verify Mode is used in Key Verification, and allows the KV EOP to verify OE data by reentering it a second time on a field-by-field basis. The function keys available in Verify Mode are:

EOPs transcribe data from blocks of documents into the ISRP system for computer processing.

The EOP must visually check the DLN of Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the Block Header. If it does not match, the EOP should refer the block to the Supervisor.

The EOP must, as entries are made, visually check the Serial Number of each DLN for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer the document to the Supervisor.

EOPs will enter each block of documents in appropriate formats as outlined in the ISRP Transcription Operation Sheets in other chapters of the IRMs (e.g., IRM 3.24.0).

The location of the cursor on the display determines in what position the next character will appear. When <Enter> is pressed, the cursor will move to the next field of entry. When <F6> is pressed, the cursor will move to the next MUST ENTER field or next section.

After the EOP enters the program number, ABC, and SOP in the EOP Dialog box, see IRM 3.24.37.2.5, the Block Header display appears. The system generates the entered ABC in the appropriate field. All other fields may be entered by the EOP.

If there is a mismatch on the Tax Class/Document Code/Transaction Code/MFT Code/prior year, or Program Code, verify that a valid combination has been entered. Verification of these fields can be done by checking the table in IRM 3.24.37.1.7. If the data is valid and the EOP still gets the error message, notify the supervisor.

The EOP can exit the Block Header display by pressing <F9> and responding Y to the confirmation message "Cancel Block and Exit Application? All Data will be Lost!" .

The Block Header display contains the following fields:

All re-entry documents are grouped by Re-entry Source Code and then grouped together with any other documents from the same block that are batched during the same daily batching cycle.

It is important to process each day's receipts of re-entry documents timely so that ISRP will allow entry of the next day's receipts.

Block Header Display

Figure 3.24.37-6

This graphic shows the screen that displays to enter the required information to start a block of work.

Please click here for the text description of the image.

After the Block Header information has been entered, the first section of the first document in the block will appear. The EOP should follow the procedures and prompts for the type of document being entered.

When the last field of the last section of a document has been entered or "D" has been entered, Section 01 will appear for the next document.

If a document is complete before the final section has been reached, enter "D" to end the document.

Continue entering the block until the last document has been entered. If the block does not contain 100 documents, an "EB" (End of Block) must be entered. Example: the display will show "SECT 01" after the previous document has been completed. Enter "EB" over the "01" to end the block.

After the "EB" has been entered, any corrective action (e.g., inserting, deleting) should be done prior to verifying the Block Header.

After the "EB" has been entered, the system may display the EOP Dialog box for the next "ABC" to be entered. If the EOP wishes to continue with Original Entry using the same program number, enter the ABC for the next block. If a different program number is needed, close the current EOP Dialog box and re-access Original Entry (OE).

After the Block Header is accepted, enter each document in the block using the appropriate operation sheets for the entry of the elements, fields, and sections.

Enter each document in ascending Serial Number sequence (00, then 01, etc.). If a "Re-input" block, the system will accept non-consecutive Serial Numbers. For these blocks, a "4" , "R" , or "N" will have been entered in the Source Code element of the Block Header.

In a normal block, if the Document Serial Number is not one number greater than the previous document, the system will display the error message "NON SEQUENTIAL SERIAL NUMBER" .

Some programs contain fields that require entry of data. These fields are referred to as MUST ENTER fields. If <Enter> is pressed prior to entering data in a MUST ENTER field, the system will stop on the field and generate the message "MUST ENTER FIELD" .

During OE, if data is mixed - entity from one document, data from the next - notify the SOP at once. Do not end the block. There are three methods of corrective action which will be determined by the SOP. These three are:

Any workstation may be used for the Key Verification process. A KV EOP selects Key Verification from the Data Entry Operations Menu Bar.

After selecting Key Verification, the KV EOP will be prompted for the ABC and SOP of the block to be verified.

A KV EOP must not verify a block of work that he/she previously entered unless authorized by the SOP.

If continuing with the Key Verification process, the KV EOP will be prompted for the "ABC" of the next block to be verified.

All Block Headers will require Key Verification.

If for any reason the block is not available for KV, a message will be displayed to the EOP- "Cannot KV this block..." . The KV EOP should take the following action:

The KV EOP should enter the Block Header information using the appropriate instructions. The KV EOP MUST enter the DLN for the Block Header from the first document of the block. The system compares this data, position by position with the Block Header record entered by the EOP.

Entry and comparison of the last field required to be verified will end the document, and the next document of the block to be verified will appear.

A required section that was not entered by the OE EOP will be displayed for any corrective action. If there is no data present, press <Enter>.

The KV EOP can use Edit or Block Edit to move to sections previously entered for corrective action.

In verifying each field, the KV EOP must press <Enter> to move to the next "MUST VERIFY" field. When there are no more fields to be verified, the KV EOP can use <F6> to move to the next section to be verified. If there are no more sections to be verified, <F6> will move to the next document.

Fields which have been generated will not have to be entered after initial verification of the field, unless they are changed by the KV EOP. However, fields that are populated from Document 00 will require the KV EOP to press <Enter> to accept the data that is displayed.

When "RB" (reject block) is entered into the Section Number during KV, a message will appear asking "REJECT BLOCK AND EXIT APPLICATION?" . If N is entered, KV can be resumed without any effect. If Y is entered, the block will be marked for rejection at that point.

Data records are verified one section at a time in ascending Serial and Section Number sequence. Not all sections are required to be verified, and some sections are only required to be verified if the section failed the zero-balance routine.

Sections that always require validation are as follows:

A document that was omitted during OE can be inserted during KV.

The system will display the Section Number. All other data will appear as blanks.

The KV EOP may indicate that entity and data sections are mixed within a block by overlaying the Section Number with "MI" .

If the system expects a Serial Number that is not in the block or one that should not be in the block, i.e., an extra document, the KV EOP should examine the control form and documents within the block to determine:

A box will appear when a character is being entered which is not the same as the one entered originally. If the KV EOP has entered the incorrect data, they can press <Backspace> and enter the correct data. If an error still exists at the end of a field, a message "VERIFY ERROR-REKEY FIELD" will appear. The KV EOP can press <F9> to clear the message. The KV EOP must re-enter the data. If it matches the data previously entered, the EOP can continue to KV.

The KV EOP can correct any data in the Block Header except the ABC.

The KV EOP will be prompted for the entity access at KV by receiving the prompt "TYPE OF ENTITY" . If the KV EOP enters L, P, or I, the system will respond by displaying the appropriate entity prompts. If the EOP enters "S" , the system will perform the Check Digit algorithm.

If the KV EOP presses <Enter>, after receiving the "TYPE OF ENTITY" prompt, the system will access the Enhanced-Entity Index File using the SSN, SSSN, Address Key, and FSC. The KV EOP will be prompted for these fields. If the KV EOP enters data that is different from that entered by the OE EOP, an error message will be displayed. If the entity response is I, P, or L from the entity look-up, the KV EOP will enter the prompted fields and if entered data is different, an error message will appear.

The following instructions are for entering a section:

The following instructions are for entering a document:

It is the responsibility of the EOP to visually check the DLN on Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the Block Header record. If it does not match, refer the block to the Supervisor.

EOPs MUST, as data is being entered, visually check each DLN on the documents for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer to the Supervisor. This can be done after the block is entered.

The KV EOP must key verify the DLN of the Block Header entry from the first document of the block of work.

Editing on documents will be in various colors as follows:

Honor misplaced entries arrowed from one line to another.

Honor misplaced or corrected entries, arrowed or changed by the taxpayer, although not in red, orange, brown, blue, green, or purple.

Prior Year forms will have transcription lines edited to reflect current year line numbers.

With two exceptions, items on a document with a red, orange, brown, blue, purple, or green "X" to the left will not be entered. Treat an "Xed" item as follows:

If Code & Edit or the taxpayer has Xed a section out, do not enter the section.

All fields, except for money amounts, circled in red, orange, brown, blue, purple, or green will not be entered. Treat red, orange, brown, blue, purple, or green circled items as follows:

Mis-blocked documents (e.g., a Form 1040EZ in a Form 1040 block), documents with a format differing so greatly from the current format that they cannot be feasibly transcribed (a Form 1040 in the 1962 format in a current Form 1040 block), or mixed forms (e.g., page 1 of Form 1040-NR with page 2 of Form 1040) should be processed as follows:

If a schedule or form cannot be transcribed because it is with the wrong program (e.g., Form 8283 with Form 1040) do not enter Action Code 610. Enter all valid sections.

All dates, e.g., Received Date, Transaction Date, Tax Period, Year of Birth, etc., EXCEPT THOSE IN THE BLOCK HEADER should be processed as follows:

Received Date — the date a return or payment is received by the IRS at any office or Submission Processing Site. Although most returns will have a Submission Processing Site Received Date stamp, returns from other IRS offices with a stamped Received Date are valid. Some examples of other offices are: Field Offices, Collection Branch, Examination Branch, etc., See Exhibit 3.24.37–7 and Exhibit 3.24.37–8 for examples of valid and invalid Received Date Stamps. If you have any doubt as to the validity of the Received Date stamp, contact the Supervisor.

The Received Date, if it is stamped on the face of the return, will be transcribed into each document in MMDDYY format.

Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. The Tax Period can be transcribed as YYMM or CCYYMM.

Some entries require only a year entry. These fields can be transcribed as YY or CCYY.

Use the following table to translate months into MM format:

The IRS uses four different types of Taxpayer Identification Numbers (TINs) when processing Individual Master File (IMF) Taxpayer accounts. The following table contains the type of TINs and their format:

The Form 1040 family may also contain Employer Identification Numbers (EINs) and/or Preparer Taxpayer Identification Numbers (PTINs) on the tax return or associated forms and schedules.

The following rules apply to all TIN type elements.

SSNs and EINs can appear with the hyphens on the ISRP displays.

If identical TINs are shown for taxpayer, spouse, and/or dependents, enter as shown.

It is not necessary to press <Enter> after entry of the primary TIN. The cursor is automatically positioned on the next field of entry.

If the Primary TIN in Section 01 is not present, enter 9 periods. If any other TIN is not present, press <Enter> only.

If two or more TINs are shown on the same line, enter 9 periods.

If the TIN is incomplete, enter the digits shown followed by periods to complete an entry of 9 digits.

If the TIN is more than 9 digits, enter the first 8 digits and a period.

Enter a period for each illegible digit in the TIN.

If a TIN contains all the same digits, such as 000-00-0000, 111-11-1111, or P22222222, press <Enter>.

If any TIN contains an alpha character, including Xs, enter the numerics followed by periods to complete an entry of 9 digits.

If preparer PTIN or EIN is not in the designated area (e.g., stamped), enter the PTIN or EIN in the appropriate field based on the format shown in (2). If the PTIN or EIN is not in the required format, do not enter.

Figure 3.24.37-7

This graphic shows the paid preparer's area of the tax return to show where the field entries can be obtained from stamped preparer information

Please click here for the text description of the image.

All money fields will be DOLLARS ONLY unless otherwise specified.

Entry of Cents

Zero Amounts — Press <Enter> only for all zero or blank amounts unless otherwise directed in the procedures.

Negative amounts — If the taxpayer indicates a loss (e.g., negative sign, brackets, the word "loss") in the near vicinity of the line, accept taxpayer's indication, when possible. If the field does not accept a negative entry, enter the amount as positive, unless otherwise instructed.

Edited Amounts — Enter the amount exactly as edited, unless otherwise instructed.

If there are two or more money amounts shown on a single line, if the amount is illegible, cannot be determined, or not in US currency, press <F12> to fill the field with question marks (?).

If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:

If any of the entity data lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.

NAME1 — When the caret (<) is not at the end of the field and has been entered:

NAME1 — When the caret (<) is at the end of the field or has not been entered:

AIL (Additional Information Line)

ADD

C/S (City/State)

When the name is illegible in the NAME1 field, enter a period (.) for the illegible character and continue entering the rest of the line.

When the AIL, street, or city/state is illegible, enter the pound sign (#) for the illegible character and go to the next field.

When the Computer Condition Code (CCC), Return Processing Code (RPC), Audit Code (AUD C), Form Processing Code (FPC), or Special Processing Code (SPC) is illegible, enter a pound sign (#) for each illegible character.

Enter the Name Control as follows:

Determine a Name Control using the following procedures. The individual's last name must be determined in order to enter the correct Name Control. See IRM 3.24.37.6.14 for procedures in identifying the individual's last name when determining Name Controls.

Individual Name Control

Examples of individual Name Controls:

Business/Corporate and Other BMF Name Controls

Enter a caret (<) instead of a space to identify the primary taxpayer's last name.

On a joint return, enter an ampersand (&) between the primary and spouse's names or for the word "and" or "or" .

The following rules and examples should be used when the primary taxpayer's name contains two last names. See IRM 3.24.37.6.14(5), (6), and (7) for Hispanic, Asian-Pacific, and Native American names. The rules are to ensure a match on the E-EIF and are not necessarily what the taxpayer has indicated in the "Last name" box.

If the taxpayer uses a Prefixed last name, such as and not to be limited to, "Van" , "Von" ,"Van der" , "Vonder" , "Vander" , "Al" , "El" , "Le" , "Abu" , "St." , "La" , "Di" , "Da" , "De" , "Der" , or "Du" , consider this prefix as part of the taxpayer's last name. See IRM 3.24.37.6.14(6)a for Asian-Pacific names.

Use the following rules for entering Hispanic names.

Use the following rules for entering Asian-Pacific names.

Native American last names may contain several words.

Enter spaces as follows.

Omit prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Ms., and Miss. Also omit "Mrs." if the woman's given name is present.

Reverse the first and last names when the last name is obviously first.

Enter hyphens where shown.

Omit and do not space for an apostrophe (') or parenthesis ().

Always enter suffixes Jr., Sr., or Minor where shown or edited on the document. Omit suffixes such as "MD" , "CPA" , "TP" , and "SP" .

Enter Roman Numerals (alpha) for numbers that follow a name where shown on the document.

Enter "DECD" as an abbreviation for Decedent, Deceased, Dec'd, Dec't, etc. where shown:

Omit "Estate of" if shown or edited.

Refer to the following instructions when part of the name is missing.

When entering a name at the NAME1 prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

Underlining will identify an entry for the AIL prompt.

When entering an address at the AIL prompt, follow the street address procedures.

In-Care-of Names/Addresses should be entered on the AIL whether underlining is present or not.

For any return where DECD has been identified for entry on NAME1 and there is not a person's name edited or present for the AIL, enter a single pound sign (#) at the AIL prompt. If the AIL field contains an entry other than a person's name, enter the AIL information followed by a # at the AIL prompt.

When entering additional information at the AIL prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

The purpose for the following instructions is to achieve uniformity so that duplicate filers can be identified.

Use the following rules if required to enter a street address.

When entering the address information at the ADD prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.6.10.

The following instructions cover generating or entering the city, state, and ZIP Code (including Armed Forces Post Office (APO), Diplomatic Post Office (DPO), and Fleet Post Office (FPO)).