Internal Revenue Manual § 3.24.22 - Employee Plan Returns

3.24.22 Employee Plan Returns

Manual Transmittal

October 17, 2025

Purpose

(1) This transmits a revised IRM 3.24.22, ISRP System - Employee Plan Returns.

Material Changes

(1) Exhibit 3.24.22-2 IPU 25U3285 issued 05-15-2025 - Added element 16

(2) Exhibit 3.24.22-4 IPU 25U3285 issued 05-15-2025 - Added element 19

(3) Exhibit 3.24.22-15 IPU 25U3285 issued 05-15-2025 - Added new section

(4) Exhibit 3.24.22-2 IPU 25U3330 issued 05-23-2025 - Updated Element 16 to enter through.

(5) Exhibit 3.24.22-4 - Added Direct Deposit Instructions.

(6) IRM 3.24.22.1.3 IPU 25U3408 issued 06-13-2025 - Updated Title.

(7) IRM 3.24.22.1.6 IPU 25U3408 issued 06-13-2025 - Updated Title.

(8) Minor editorial edits made throughout document (misspellings, punctuation, etc.)

Effect on Other Documents

This supersedes IRM 3.24.22 dated November 1, 2024. Incorporates interim guidance from IRM Procedural Updates (IPU) 25U3285 issued 5-15-2025, 25U3330 issued 5-23-2025, 25U3408 issued 6-13-2005

Audience

ISRP Data Transcribers
Taxpayer Services

Effective Date

(01-01-2026)

Peggy L. Combs
Acting Director, Business System Planning
Government Entities and Shared Services
Tax Exempt and Government Entities.

3.24.22.1 (01-01-2023)

Program Scope and Objectives

1. **Purpose -**IRM 3.24.22, ISRP System - Employee Plan Returns, provides instructions for the transcription and verification of data from the Block Control and Source Documents for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, using the Integrated Submission and Remittance Processing (ISRP) system.

2. Audience - ISRP data transcribers at the Ogden Campus are the primary audience for this IRM.

3. **Policy Owner -**Director, Tax Exempt/Government Entities, Business Systems Planning.

4. Program Owner - Submission Processing, Data Conversion Operations.

5. **Primary Stakeholders -**Other areas that may be affected by these procedures include (but are not limited to):

   • Accounts Management (AM)

   • Chief Counsel

   • Compliance

   • Information Technology (IT) Programmers

   • Statistics of Income (SOI)

   • Taxpayer Advocate Service (TAS)

   • Tax Exempt and Government Entities (TE/GE)

3.24.22.1.1 (01-01-2023)

Background

1. The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats 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 Commercial-Off-the-Shelf (COTS) product that is an integral part of ISRP.

3.24.22.1.2 (01-01-2023)

Authority

1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:

   1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC)

   2. All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

3.24.22.1.3 (06-13-2025)

Roles and Responsibilities

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

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

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

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

5. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights

3.24.22.1.4 (01-01-2023)

Program Management and Review

1. Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports is located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual,

2. Program Effectiveness is measured using the following:

   • Embedded Quality Submission Processing (EQSP)

   • Balanced Measures

   • Managerial reviews

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

3.24.22.1.5 (01-01-2023)

Program Controls

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

3.24.22.1.6 (06-13-2025)

Terms and Acronyms

1. For Terms, Definitions, and Acronyms, visit IRM 3.24.38.1.6, Terms/Definitions/Acronyms.

3.24.22.1.7 (01-01-2025)

Related Resources

1. The following table lists related sources:

   Resource	Link/Title
   Servicewide Electronic Research Program (SERP)	SERP landing page
   IRM 3.11.22	Returns and Documents Analysis, Employee Plan Excise Tax Return
   IRM 3.12.22	Error Resolution, Employee Plan Excise Tax Returns
   IRM 3.12.38	Error Resolution, BMF General Instructions
   IRM 3.24.38	ISRP System, BMF General Instructions

3.24.22.2 (01-01-2025)

Taxpayer Advocate Service (TAS)

1. The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

2. TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

3. Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

4. The definition of “same day resolution” is within 24 hours. The following two situations meet the definition of “same day resolution”:

   • The issue can be resolved within 24 hours.

   • IRS takes steps within 24 hours to resolve the taxpayer’s issue.

5. When making a TAS referral, use Form 911 and forward to TAS following your local procedures.

6. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

3.24.22.2.1 (01-01-2025)

TAS Service Level Agreements (SLAs)

1. The National Taxpayer Advocate reached agreements with the Commissioners of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt 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 Lever Agreements (SLAs).

2. The SLAs are found at Taxpayer Advocate Service- Service Level Agreements.

3.24.22.2.1.1 (01-01-2023)

Operations Assistance Requests (OARs)

1. TAS initiates Form 12412, Operations Assistance Request (OAR), to request help from an operational function when it lacks the statutory or delegated authority to resolve a taxpayer's problem,

2. For cases requiring an OAR:

   1. TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal.

   2. Secures all necessary supporting documentation;

   3. Forwards Form 12412 and documentation on Form 3210, Document Transmittal, to the TS Division Liaison;

   4. Clearly identifies an OAR requiring expedited processing.

3. TS Division:

   1. Assigns a liaison in each office or campus where a Taxpayer Advocate is located;

   2. Acknowledges receipt of the case via Form 3210 within one workday for expedited processing and within three workdays for non-expedited cases;

   3. Reviews the case for appropriate assignment;

   4. Assigns the case to the appropriate employee within the function;

   5. Provides TAS with the name and phone number of the TS employee assigned the case;

   6. Determines a reasonable time frame for case resolution;

   7. Provides TAS with written approval to input an adjustment or issue a manual refund, in accordance with TAS delegated authorities, after a TS determination has been made;

   8. Responds to TAS within three workdays in writing, via fax, or hand delivery of resolution in cases requiring expedited processing;

   9. Returns Form 12412 within three workdays from the date all actions have been completed and transactions input.

4. For more information, see IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

3.24.22.3 (01-01-2023)

Control Documents

1. Following are the control documents from which data may be transcribed:

   1. Form 813, Document Register.

   2. Form 1332, Block and Selection Record.

   3. Form 3893, Re-Entry Document Control.

3.24.22.3.1 (01-01-2023)

Source Documents

1. Data will be transcribed from the Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

3.24.22.3.2 (01-01-2023)

Forms/Program Numbers/Tax Class Doc. Codes

1. FORM	PROGRAM NUMBER	TAX CLASS DOC. CODES
   5330	72860 (no Remit)	435
   5330	72867 (with Remit)	435

3.24.22.4 (01-01-2023)

Specific Instructions for Entry of Data

1. The following instructions are for specific data entries.

3.24.22.4.1 (01-01-2023)

Check Digit/Name Control

1. Enter the Name Control as follows:

   1. Press for the Check Digit field. The system will position the cursor on the Name Control field.

   2. Enter the edited or underlined name control. If not edited or underlined, see IRM 3.24.38.3.4.14.3, Determining the Name Control for instructions.

   3. If the name control is fewer than four characters, enter the characters shown then press .

   4. If the name control is four characters, there is no need to press ; the system will position the cursor in the next field.

   5. If the name control is missing or illegible, enter a single period (.) then press .

3.24.22.4.2 (01-01-2023)

Name Control Check Against Enhanced-Entity Index File

1. If a document is entered with a name control rather than a check digit, the system accesses the Enhanced-Entity Index File (E-EIF) to determine if the account is already on the Master File. This procedure is being done to reduce the number of unpostables.

2. As soon as the TIN field is entered, the system will access E-EIF. During this time, screen activity will occur and no entry can be made into the terminal.

3. When the check is complete, the next prompt will appear and entry can continue.

   • If the account is located, the check digit will appear in the Check Digit field on the screen. The TIN/CD/NC fields will bypass verification.

   • If the account is not located, the name control will remain on the screen as entered.

3.24.22.4.3 (01-01-2023)

Instructions for Entering Address

1. See IRM 3.24.38.3.4.14.8, Street Address, for standard rules and abbreviations.

2. Instructions for Entering AS, FM, GU, MP, MH, PR, PW and VI Addresses (these are not considered as foreign).

   1. General rules for transcribing entity documents apply.

   2. Ensure ZIP Code is entered.

   3. State field must contain a valid state abbreviation.

      Examples of Valid Non-Foreign Abbreviations

      City	State	ZIP Code
      SAN JUAN	PR	00901
      KINGSHILL	VI	00850
      AGANA	GU	96910

       

3.24.22.4.4 (01-01-2023)

Entry of Money/Numeric Fields

1. Enter all money fields as DOLLARS and CENTS unless otherwise specified.

2. If multiple or illegible amounts appear in a field, leave blank (press only).

3. For any field that has an edited or underlined zero, key a zero (0), then press .

3.24.22.4.5 (01-01-2023)

Special Characters

1. The ISRP system does not allow the input of certain "special characters" . Refer to IRM 3.24.38.3.4.14.6(2), Name Line Entries, for instructions on entering "special characters" .

3.24.22.4.6 (01-01-2023)

Telephone Numbers

1. Key the 10-digit telephone number shown. Enter the Area Code first, if available. Refer to IRM 3.24.38.3.4.14.22, Telephone Numbers for instructions.

3.24.22.4.7 (01-01-2023)

Dates

1. Enter all dates following the instructions in IRM 3.24.38.3.4.14.5, Date and Tax Period Fields.

3.24.22.4.8 (01-01-2023)

MUST ENTER Fields

1. Some fields require data entry. These fields are MUST ENTER fields. We indicate these in the Transcription Operation Sheets with stars (******). See IRM 3.24.38.3.4.2, MUST ENTER Fields, for procedures related to MUST ENTER fields.

3.24.22.4.9 (01-01-2023)

Yes/No Boxes

1. All Yes/No boxes will be entered as follows:

   1. "1" if checked yes.

   2. "2" if checked no.

   3. "3" if "N/A" is present.

   4. If both boxes or no boxes are checked, press only.

3.24.22.4.10 (01-01-2023)

Sections Verified

1. Verify all sections entered.

3.24.22.5 (01-01-2023)

ISRP Transcription Operation Sheets

1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.22-1

Block Header Data Entry

The source document or record for the following table is Form 813, Document Register or Form 1332, Record of Selected Returns for original input documents, and Form 3893, Re-Entry Document Control for re-entry documents.

Exhibit 3.24.22-2

Section 01 FORM 5330

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 01.

Exhibit 3.24.22-3

Section 02 FORM 5330

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 02.

Exhibit 3.24.22-4

Section 03 FORM 5330 - PART I & Part II

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 03 - Part 1.

Exhibit 3.24.22-5

Section 04 FORM 5330 – SCHEDULES A, B, C

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 04 - Schedules A, B, C.

Exhibit 3.24.22-6

Section 05 FORM 5330 – SCHEDULE C Continued

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.

Exhibit 3.24.22-7

Section 06 FORM 5330 – SCHEDULE D

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 06 - Schedule D.

Exhibit 3.24.22-8

Section 07 FORM 5330 - SCHEDULE E

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 07 - Schedule E.

Exhibit 3.24.22-9

Section 08 FORM 5330 - SCHEDULE F

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 08 - Schedule F.

Exhibit 3.24.22-10

Section 09 FORM 5330 - SCHEDULE G

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 09- Schedule G.

Exhibit 3.24.22-11

Section 10 FORM 5330 – SCHEDULE H

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 10 - Schedule H.

Exhibit 3.24.22-12

Section 11 FORM 5330 – SCHEDULE I

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 11 - Schedule I.

Exhibit 3.24.22-13

Section 12 FORM 5330 – SCHEDULE J

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 12 - Schedule J.

Exhibit 3.24.22-14

Section 13 FORM 5330 – SCHEDULE K

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 13 - Schedule K.

Exhibit 3.24.22-15

Section 14 Form 5330 - Schedule L

The source document or record for the following table is Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Section 14 - Schedule L