IRM 3.11.27.5, Perfecting of Form 5500-EZ, through IRM 3.11.27.7.30, Signature, provide instructions for Code and Edit processing.

IRM 3.11.27.8, Error Resolution, through IRM 3.11.27.18.15.2, Error Code 708 Correction Procedures, provide instructions for Error Resolution and Rejects processing.

The Taxpayer Advocate Service (TAS) SLA:

Find the SLA in IRM 25.30.7, Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service. Procedures are in IRM 13, Taxpayer Advocate Service.

This SLA identifies a set of processing customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities Operating Division (TE/GE) agree are an acceptable level of service for the term of the agreement.

The TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Wage and Investment (W&I) Division or the TE/GE Division, to affect their solution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

For cases requiring an OAR:

Make every effort to acknowledge and resolve the requested OAR actions within the SLA time frames as listed on Form 12412.

If necessary, the assigned employee/manager may contact the TAS employee and negotiate the completion date in resolving the OAR actions.

For more detailed information, refer to, IRM 13, Taxpayer Advocate Service.

Place edit marks on the return for transcription to the Automated Data Processing (ADP) System through Integrated Submission and Remittance Processing (ISRP). Code and Edit must edit in red pencil/pen. Other areas can edit in brown, orange, purple, or green pencil/pen.

Edit only 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. Always carefully 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 a supporting attachment, unless otherwise stated.

When the filer submits an EXACT duplicate of the return, e.g. 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.

Leave documents attached unless the Attachment Routing Guide instructs you otherwise. See routing chart below. Detach only original document (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 5500-EZ provide a reasonable cause statement from the filer for filing late or if Form 3198-A, TE/GE Special Handling Notice, indicates not to assess a late filing penalty, always edit a CCC "R" . Do Not route to EP Accounts.

Use Form 12837, Document Perfection IMF/BMF Research Request Form, to request research when instructed.

Use these IDRS Command Codes for research. For additional information, IRM 2.3.64, Command Code EMFOL; IRM 2.3.47, Command Codes INOLE, EOGEN, and SPARQ; IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP; and IRM 2.3.11, Command Codes TXMOD and SUMRY.

Route to another campus function (e.g. Error Resolution (ERS)/Rejects, OAMC, R&C Entity):

See IRM 3.11.27.5.4.1, Using Routing Form 4227, for Form 4227 procedures.

Give the return to your manager to destroy if there is no information on the return or attachments to research on an unnumbered, unprocessable return.

Route a numbered, unprocessable return to Rejects per IRM 3.11.27.5.4, Routing to Other Functions.

An ERS Action Code rejects Form 5500-EZ from the system for correction by the Error Resolution and/or Reject functions and identifies the reason for the document’s rejection. ERS Action Codes indicate whether needing research or some other action. The Action Code sets the suspense period to be assigned to the return, and places the return in the workable or unworkable suspense inventory.

Tax examiners: When needed, assign a three-digit Action Code. Action Codes are valid for Form 5500-EZ.

Edit the ERS Action Code in the bottom left margin of the return.

Edit these Action Codes when you cannot perfect a return from the information present.

Form 4227 is required except when using Action Code 480 for early filed future returns.

You can assign only one Action Code to a return at a time. If needing more than one Action Code, edit the second Action Code on Form 4227.

If needing more than one Action Code of the same priority (e.g. 320 and 480), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

Computer Condition Codes (CCC) identify a special condition or computation to post to the Master File.

Valid CCCs for Form 5500-EZ are 1, C, F, G, I, R, S, U, V, and Y.

Edit one or more CCCs when instructed to do so.

Edit CCCs on page 1, in the Part II box in the middle of the form:

Edit CCC 1"Fact of Filing" - for form revision 2008 and prior or tax period 2008 and prior. Edit only the following fields:

To be processable, a return must have a TIN, legible name, and Plan Number. Conditions that make a return unprocessable are:

Attach a Form 4227 noting the unprocessable condition and route to the appropriate area. See IRM 3.11.27.5.5.

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

Form 5500-EZ is due seven months after the end of the plan year. Refer to the table below to determine the filing due date for Form 5500-EZ.

The return is timely filed if postmarked by the next business day after the due date and the due date falls on a Saturday, Sunday or federal holiday.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

If the filer is delinquent and has attached a statement of Reasonable Cause, edit CCC R in the Part II Box in the middle of the form.

If a Form 5558 is attached to the return, and the filer has attached a statement that meets Reasonable Cause to the return, edit CCC R.

If the Part I Box B 5558 box is checked and we received the return within the extended due date, edit CCC R. See IRM 3.11.27.5.11.

If the Part I Box B Automatic Extension or Special Extension box is checked, edit CCC R.

If the Part I Box E is checked, edit CCC R.

If the filer is delinquent and filed under Rev. Proc. 2015-32 and/or Form 14704 is attached and if Entity stamp is present, move Form 14704 to the back and continue processing. Do not remove or edit CCC R and/or V. If Entity stamp is not present, route the entire package to EP Entity, M/S 6273.

If Appendix A is attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, move Appendix A to back of form and continue processing. Do not edit CCC’s R and V.

All Forms 5500-EZ must have a Received Date either stamped or edited in MMDDYY format on the first page of the return. Determine whether to edit the CCC R. To prevent an unnecessary late penalty assessment, examine envelopes and edit the earliest received date for timely due dates. Follow the Received Date Priority chart below for determining the earliest received date. If the Revenue Agent enters a date that they secured from the Form 5500-EZ, edit that date as the received date.

If a return bears more than one IRS received date, circle all but the earliest date.

The Received Date may or may not be stamped on the face of the return.

If the date stamp is missing or is illegible, determine the Received Date following the priority list below and edit the earliest date in MMDDYY format in the middle of the first page. Always search attachments for an IRS Received Date and edit the earliest date on Page 1 of the return before using the priority items listed below:

Treat returns as timely filed if received:

If the received date is before the tax period:

Edit the IRS received date as follows:

Amended returns are identified by checked "Amended" boxes and/or by such words as "AMENDED" , "Revised" , "SUPPLEMENTAL" , "ADDITIONAL" , or any other positive indication that the taxpayer previously filed. Filing a "Copy" of a return is not sufficient reason to label a return "Amended" unless accompanied by a positive statement from the taxpayer.

Examine the return for attachments. Do not separate any related attachments from the return that the taxpayer submitted to explain the reason for the amended return, as Accounts Management uses this information. Detach any unrelated documents and route them to the appropriate function using Form 4227, Edit Action Trail, on the return.

If there is an indication the return is amended and:

The following data must be present and edited on all amended returns, see IRM 3.11.27.7.1, Editing Form 5500-EZ, through IRM 3.11.27.7.30, Signature:

Reprocess a return posted to the wrong account or module, or attempting to post.

Each re-entry return must use one of the following forms.

Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document.

Examine Form 3893 and/or Form 13596 to determine what to do to make the return processable.

The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit examination. Then Exam submits this for submission processing as an original return.

You can identify these returns by the words "Secured by TE/GE" , "Delinquent Return Secured" , "Copy Secured by Examination" or "TC 599 Input" . The return may also have either a Form 13133, Expedite Processing Cycle, or Form 3198-A attached.

Code and Edit will edit all applicable information as you would a non-secured return.

Edit CCC "C" .

Edit CCC "R" if the attached Form 3198-A indicates not to assess a late filing penalty.

Secured delinquent returns and a substitute for a return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .

The Revenue Agents in the EP Division prepare returns for the filer. The return will be identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . Code and Edit will edit all applicable information as you would on an original return. Edit CCC "C" . These items must be present:

If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition, and route to Entity to research. Entity will return to Code & Edit to finish processing.

Substitute for Return and a Secured Return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .

If a current/prior-year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current-year format by using the Prior Year Conversion Charts. See Exhibit 3.11.27-1 Prior Year Conversion Chart 2009-2011 and 2017-2024 Revisions (2008 and prior will NOT be converted).

Put Form 5500-EZ in page order 1-2.

The Form 5500-EZ contains two entity sections: the Employer's name and the Plan Administrator's name. The Employer's name in Part II 2a and the Employer Identification Number (EIN) in 2b must be present.

Perfect all "T-lines" (if blank) from attachments.

Amounts are entered in dollars.

Edit all tax periods.

An employee plan may have only one accounting period.

The accounting period must meet the "52/53" week rule defined in (a) and (b) below:

The tax period is the year and last month of the approved accounting period of the employee plan.

Edit the tax period to the right of the form title in YYMM format (e.g. if the Filer's plan year ending date is 12-31-2022, edit "2212" .)

Edit as follows:

If the filer indicates on the return "initial" or the attachments indicate it’s the first EP return the Plan has filed under the EIN, check box A (1).

If the filer indicates "Amended" , "Corrected" , or " Additional" , check box A (2).

If the filer indicates that the return is a " Final" , "Terminated" , "Rolled Over to an Individual Retirement Arrangement (IRA)" , check box A (3).

If the filer indicates that the return is a " Short plan year return" , check box A (4).

If the Part I Box B Form 5558 is checked and we received the return within the extended due date, edit CCC "R" . See IRM 3.11.27.5.11, to determine if return is timely by the extended due date.

If the Part I Box B Form 5558, Automatic Extension, or Special Extension box is checked, edit CCC R.

Edit to right of box:

Part I Box D may be checked. No action is necessary if box is checked or not checked.

If the Part I Box E box is checked, edit CCC R.

A three-digit Plan Number must be present. No action is required if a three-digit number is present. Valid numbers are 001 through 999.

If a one- or two-digit number is entered, edit preceding zero(s).

If the Plan Number is blank, search attachments. If found, edit the Plan Number in 1b. If unable to determine the Plan Number, attach Form 4227, annotate "Plan Number" and route to EP Entity.

If the Plan Number is not in the valid range, attach Form 4227, annotate "Plan Number" and route to EP Entity.

If multiple Plan Numbers are present, attach Form 4227, annotate "Plan number" and route to EP Entity.

Effective Date of Plan must be in month, day, year format.

Here are possible situations you may encounter. If so, do the following:

The Name Control consists of four characters or less. The name control will always be the first four characters of the Employer's Name.

Underline the name control on the "Employer's Name" Line 2a.

Always perfect the name control by underlining or editing the first four characters of the name as follows:

Employee Plans specific name control examples to be used are:

If unable to determine the name control by following the instructions above, route to entity.

The EIN is located in Part II, 2b of the Form in the "Employer Identification Number" box.

If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 2b. If not found, research IDRS first and if unable to determine the EIN, annotate "EIN" and route to EP Entity.

An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 78, 79 and 89. All zeros and nines are also invalid.

Perfect the EIN as follows:

If a complete Employer's phone number is on the Employer Telephone number Line 2c, no editing is necessary. ISRP inputs the first 10 digits only.

If the Employer Telephone number is less than 10-digits or illegible, perfect from attachments. Circle out the entry if unable to perfect.

If a complete business code is on the Business Code Line 2d, no editing is necessary.

If the Business Code is less than 6 digits or illegible, perfect from attachments. Circle out the entry if unable to perfect.

If a valid Administrator's EIN is entered on line 3b, no editing is necessary.

If the EIN is more or less than 9 digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

Perfect the Employer's Name entered on line 4a, if illegible.

If a complete Employer's EIN is entered on line 4b or blank, no editing is necessary. ISRP inputs the first 9-digits only.

If the EIN is more or less than 9 digits or illegible, circle out the entry.

Perfect the Plan Name entered on line 4c, if illegible.

If a complete Employer's Plan Number is entered on line 4d or blank, no editing is necessary. ISRP inputs the first 3 digits only.

If the Employer's Plan Number is more or less than 3 digits or illegible, circle out the entry.

If a number is entered on line 5a(1) or blank, no editing is necessary. ISRP inputs the first 10-digits only.

If the number is illegible or contains alpha's, circle out the entry.

If a number is entered on line 5a(2) or blank, no editing is necessary. ISRP inputs the first 10 digits only.

If the number is illegible or contains alpha's, circle out the entry.

If a number is entered on line 5b(1) or blank, no editing is necessary. ISRP inputs the first 10 digits only.

If the number is illegible or contains alpha's, circle out the entry.

If a number is entered on line 5b(2) or blank, no editing is necessary. ISRP inputs the first 10 digits only.

If the number is illegible or contains alpha's, circle out the entry.

If a number is entered on line 5c or blank, no editing is necessary. ISRP inputs the first 10 digits only.

If the number is illegible or contains alpha's, circle out the entry.

If an amount is entered on line 6a(1) beginning of year assets, and line 6a(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).

If an amount is entered on line 6b(1) beginning of year assets and line 6b(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).

If an amount is entered on line 6c(1) beginning of year assets and line 6c(2) end of year assets is blank, no editing is necessary. If blank and Line 6a(1) and/or 6a(2) has an entry, double arrow the amount to Line 6c(1) and 6c(2), otherwise no editing is necessary. (Dollars only and can be negative (-)).

If no amount is entered on lines 7a through 7c, no editing is necessary.

If a Plan Characteristic is entered in line 8 or boxes 1-10 are blank, no editing is necessary. This is a two-digit (one numeric and one alpha) field.

If the Plan Characteristic is more or less than 2 digits or not one numeric and one alpha, circle out the entry.

See Exhibit 3.11.27-1 for line conversions.

A signature is required on all Form 5500-EZ returns. Edit a signature code on the bottom right of the first page of the return.

The instructions in IRM 3.11.27.8 are used for correcting errors made by taxpayers, as well as those made by campus operations for Form 5500-EZ.

IDRS Research Tools/Command Codes (CCs) are available for BMF and EPMF research. The following sections will provide instructions on how these CCs may be used for EPMF account resolution.

Records will be placed into Error Resolution or Rejects inventories for correction.

Once a record is accessed and it displays on the screen, the error must be resolved by either:

Corrections will include correcting errors in editing, transcription or taxpayer errors.

Before making corrections to the error screen displays, verify the DLN on the display matches the DLN on the document.

Find common procedures in IRM 3.12.38.

Action Code 001 is computer generated when the BOB resolution function has added a missing document by only inputting the TIN and name control for the missing document.

The letter "C" is used as a Clear Field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a Clear Field (labeled "CL" to indicate the possible need of a clear field).

Error Codes that need a Clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

Clear Field "C" is also used for clearing the Action Code after corrections are completed.

"000" is also used as a Clear Field when deleting Action Codes. It is only used for erroneous Action Codes when it is determined there is no reason to suspend the record.

Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND.

Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's error inventory and workable suspense inventory.

An ISRP error is an error detected by the ISRP system.

The display for the ISRP error will include the code identifying the type of ISRP error:

When displayed, ISRP errors will display all input fields of the section in error. Transcribed data will be present. Computer generated data will not be present.

A Terminus Error occurs when a section with variable-length input fields contains an erroneous-sized field.

When displayed, a Terminus Error will show all input fields of the terminus section.

Any data not meeting the requirements for that field appears as a Field Error. Errors include:

The return information used for processing the Form 5500-EZ is below:

Code and Edit perfects all foreign addresses on IDRS before ISRP input.

ISRP will bypass the address section; therefore, the displayed screen will not contain an address section.

If a foreign address is input through ISRP and the return displays, research.

If the amended box is checked or there is another indication that the return is amended, revised, supplemental, corrected, or superseding, enter CCC "G" in Field 01CCC.

If the return was identified as a duplicate or copy by Unpostables, cancel the DLN and route to Files for association with the original return.

Section 01 must be present.

Section 01 contains these fields:

Field 02NPL is the Name of Plan. Field 02NPL is transcribed from Part II Line 1a of the Form 5500-EZ. This is a required 35-position character field.

Field 02PNC is the Name of Plan Continued. Field 02PNC is transcribed from Part II Line 1a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 02NAM is the Employer's Name. Field 02NAM is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 35-character field.

Field 02NMC is the Employer's Name Continued. Field 02NMC is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 02SRT is the Sort Name/DBA name line. Field 02SRT is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 02CON is the Care of Name. Field 02CON is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 02ADD is the Employer's Street Address. Field 02ADD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 02FAD is the Foreign Address. Field 02FAD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 02CTY is the Employer's City. Field 02CTY is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 22-character field.

Field 02ST is the Employer's State. Field 02ST is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required two-character field.

Field 02ZIP is the Employer's ZIP Code. Field 02ZIP is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 12-position numeric field that may be present.

Field 03NAM is the Plan Administrator's Name. Field 03NAM is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 03NMC is the Plan Administrator's Name. Field 03NMC is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 03ADD is the Plan Administrator's Street Address. Field 03ADD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required 22-character field if 03ADD is present.

Field 03ST is the Plan Administrator's State Code. Field 03ST is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required two-character field if the address line is present unless a Major City Code is used.

Field 03ZIP is the Plan Administrator's ZIP Code. Field 03ZIP is transcribed from Part II Line 3a of the Form 5500-EZ.

Field 03L3B is the Plan Administrator's EIN. Field 03EIN is transcribed from Part II Line 3b of the Form 5500-EZ. This is a nine-position numeric field that may be present.