Internal Revenue Manual § 3.24.37 - General Instructions

Section 37 - General InstructionsSection 37 - General Instructions

Section 30 - Data Controls Section 38 - Bmf General Instructions

3.24.37 General Instructions

Manual Transmittal

September 08, 2025

Purpose

(1) This transmits revised IRM 3.24.37, ISRP System, General Instructions.

Material Changes

(1) IRM 3.24.37.2.1.1, Log in to Windows, Updated subsection title and instructions to current system log in procedures.

(2) IRM 3.24.37.2.1.2, Working with Multiple Windows, Updated subsection title and revised instructions to current system log in procedures.

(3) IRM 3.24.37.2.1.3, Log on to the ISRP System, Revised instructions to current system log in procedures.

(4) IRM 3.24.37.2.5.3, Special Key Characteristics, Updated the Special Key Characteristics table.

(5) IRM 3.24.37.2.6, Operator Statistics, revised instructions to current procedures.

(6) IRM 3.24.37.3.3, Block Edit (BE), revised instructions to current procedures.

(7) IRM 3.24.37.4.8, Date, IRS Received Date, Tax Year and Tax Period Fields, Updated subsection title and added additional instructions and clarification of a what is considered a valid Received Date, Tax Year and Tax Period and additional transcription instruction.

(8) Incorporated various editorial changes throughout the IRM including, updating line numbers and dates, adding or correcting references, citations, and hyper-links, January 2025 Executive Order and OPM Guidance, and reorganizing the IRM without changing substantive content or its meaning.

Effect on Other Documents

IRM 3.24.37 dated June 23, 2025 (effective June 23, 2025), is superseded. DEI updates required this IRM to be re-published mid-year.

Audience

This IRM provides instructions for Submission Processing Data Entry Operators.

Effective Date

(01-01-2026)

Scott Wallace
Director, Submission Processing
Taxpayer Services

3.24.37.1 (06-23-2025)

Program Scope and Objectives

Purpose: The instructions in this IRM apply to the Original Entry, Key Verification, and Block Edit of paper filed tax returns, remittances and related data through the Integrated Submission and Remittance Processing System (ISRP) and Quality Review of Original Entry and Key Verification.
Audience: Submission Processing Data Conversion Operation personnel including general clerks, leads and Managers. These instructions apply to all campuses.
Policy Owner: The Director, Submission Processing, Taxpayer Services.
Program Owner: Mail Management Data Conversion Section, Return Processing Branch (an Organization within Submission Processing).
Primary Stakeholders: Those affected by these procedures or have input to the procedures including a change in workflow, additional duties, change in established time frames, and similar issues include (but not limited to):
- Accounts Management (AM)
- Chief Counsel
- Compliance
- Information Technology (IT) Programmers
- Statistics of Income (SOI)
- Submission Processing (SP)
- Taxpayer Advocate Service (TAS)
Program Goals: The goal of this program is to correctly transcribe Individual Master File paper filed tax returns and related documents for further processing using the instructions in this IRM.

3.24.37.1.1 (11-10-2017)

Background

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.

3.24.37.1.2 (11-10-2017)

Authority

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:
1. The Comptroller General to prescribe the internal accounting and administrative control standards.
2. Each executive agency to conduct annual evaluations of its systems of control, using guidelines set by the Office of Management and Budget (OMB) Director.
3. Each executive agency to submit an annual statement to the President and Congress on the status of the IRS’s system of internal controls.

3.24.37.1.3 (01-01-2022)

Responsibilities

The Director, Submission Processing approves and authorizes issuance of this IRM.
The Planning and Analysis staff provides feedback and supports local management to monitor and achieve scheduled goals.
The Operations Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM.
The Team Manager/Lead assigns, monitors and controls the workflow to complete the work timely.
The Team Employee applies the instruction for the duties presented in this IRM on the ISRP system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.
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.

3.24.37.1.4 (11-18-2020)

Program Management and Review

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.
- PCC 6040, SC WP&C Performance and Cost Report
- PCC 6240, SC WP&C Program Analysis Report
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.

3.24.37.1.5 (01-01-2022)

Program Controls

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.

3.24.37.1.6 (01-01-2023)

Acronyms, Terms, and Definitions

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

Acronym	Term	Definition
AIL	Additional Information Line	Used to place additional information notated (e.g., P.O. Box and another address)
ACT C	Action Code	A three-digit number used to alert the computer of a special condition or computation.
AKA	Also Known As	Used to designate the meaning, pseudonym or the best-known name for a person.
ATIN	Adoption Taxpayer Identification Number	A temporary tax identification number until a Social Security Number (SSN) could be obtained for a child in the process of being adopted.
AUD C	Audit Code	An alpha or numeric character used to identify questionable conditions for Examination.
BE	Block Edit	Used for correction of entered data and for Quality Review.
BMF	Business Master File	A magnetic tape or disk file containing information about taxpayers filing business returns and related documents.
CCC	Computer Condition Code	Computer Condition Codes (CCC) are used to identify a special condition or computation for the computer which posts to the Master File. They are entered in the center portion of the Form 1040 between the entity area and dependents area.
DLN	Document Locator Number	The Document Locator Number (DLN) is the 14-digit number assigned to every return or document. Refer to DLN Composition Document 6209 IRS Processing Codes and Information, for detailed information.
EEFAX	Enterprise Electronic FAX	A new technology that allows users to electronically receive and route faxes.
EIN	Employer Identification Number	A nine-digit number identifying the account of a taxpayer on the Business Master File (BMF). The format is xx-xxxxxxx.
EOP	Entry Operator	The workstation operators who manually enter information into the system.
FMFIA	Federal Managers' Financial Integrity Act	The Office ensures compliance with the Federal Managers’ Financial Integrity Act.
FPC	Form Processing Code	A code to identify forms attached to a tax return.
GPP	General Purpose Programs	Documents or returns processed and sent to the intake systems directly without passing through generalized master file (GMF) also known as GMF mainline processing.
IMF	Individual Master File	A file containing information about taxpayers filing individual income tax returns and related documents.
IRM	Internal Revenue Manual	The primary, official source of "instructions to staff" relating to the administration and operation of the IRS.
IRSN	Internal Revenue Service Number	A number assigned by the IRS and is used in place of a required TIN during processing.
ISRP	Integrated Submission and Remittance Processing System	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.
ITIN	Individual Taxpayer Identification Number	A number assigned to a person with tax consequences who does not have and is not eligible for a Social Security Number (SSN).
KV	Key Verification	A status for ISRP terminals to enable data records to be verified by KV operators.
MCC	Major City Code	Code developed to decrease keystrokes for highly populated cities and/or cities with lengthy names.
MFT	Master File Taxes	A code to identify the specific module to which a transaction is to be posted.
NMI	No Middle Initial	Information for the name line entries.
NMN	No Middle Name	Information for the name line entries.
OE	Original Entry	Menu selection used to transcribe data from paper into computer system.
OMB	Office of Management and Budget	Office of Management and Budget (OMB) oversees the implementation of the President Budget and measures the quality of IRS programs, policies, and procedures to see if they comply with the president policies and coordinates with inter-agency policy initiates.
PIN	Personal Identification Number	A numeric or alpha-numeric password used in the process of authenticating a user accessing a system.
PRP	Program Requirements Package	The instructions that define how tax returns and tax forms can be processed to the Master File (MF).
PTIN	Preparer Taxpayer Identification Number	A nine-digit number that begins with a "P" and the first digit is "0" .
QR	Quality Review	A method to monitor, measure, and improve the quality of work.
RPC	Return Processing Code	An alpha or numeric character used to alert the computer to a special condition or computation.
SA	System Administrator	Serves as a subject matter expert with substantial responsibility for resolving complex and unique problems related to implementation, integration, evaluation, and management of a variety of computer systems, computer related equipment, files management and inventory, networking, operating systems, and systems software and their integration with other systems and networks.
SmartID	Smart Identification - IDENTITY, CREDENTIAL, AND ACCESS MANAGEMENT	Identification designed with smart card technology (computer chip embedded into the card) to verify the card holder’s identity.
SOP	Supervisory Operator	Responsible for monitoring work in progress, managing workflow and generating and processing reports in the program functions.
SPC	Special Processing Code	An alpha or numeric character used to alert the computer to a special condition or computation.
SSN	Social Security Number	A nine-digit number identifying the account of a taxpayer on the Individual Master File (IMF). The format is xxx-xx-xxxx.
TIN	Taxpayer Identification Number	Each taxpayer account on the Master File is permanently assigned a nine-digit number for identification of the tax account: EINs for business and SSNs for individual taxpayers.

3.24.37.1.7 (01-01-2026)

Related Resources

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.

IRM 3.24.3, Individual Income Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
1040	43110 43112 43114 43130 43210 43170 (ITIN) 43172 (ITIN) 43810 (SP) 43812 (SP) 43820 (SP) 46120 46129 46140 13142 46145 46160 46180 46280 46121 46221	205, 206, 211, 212, 221, 222	31
1040-SR	43120 43122 43124 43220 43910 (SP) 43912 (SP) 43920 (SP)	205, 206	31
1040X	44400	205, 206, 211, 212, 221, 222	31
8379	44400	211	31
1040SFR	44630	210	33

IRM 3.24.3, Individual Income Tax Returns (AUSPC only)

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
1040 (Foreign)	46110 46115 46170 (ITIN) 46220	211, 212, 221, 222	31
1040 (Foreign Prior Year)	46112 46172 (ITIN)	211, 212, 221, 222	31
1040-NR	46120 46124 (PY) 46129 46140 46142 (PY) 46145	272, 273	31
1040-SS	46127 46128 46227 46228	226 (SS), 227 (SS-PP)	36

IRM 3.24.7, Delinquent Accounts

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	PRP SECT.
5466B	15507	977		68
5466B	45507	277		68
3177	15502	977	460	68
3177	45502	277	460	68
3177	72880	077		68

IRM 3.24.8, Information Returns Processing

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	MFT	PRP SECT.
1096	44310	569	69	69
1097-BTC	44307	550		69
1098	44312	581		69
1098Q	44311	574		69
1098C	44312	578		69
1098E	44312	584		69
1098F	44300	503		69
1098T	44312	583		69
1099A	44309	580		69
1099B	44301	579		69
1099C	44303	585		69
1099CAP	44303	573		69
1099DIV	44302	591		69
1099G	44303	586		69
1099INT	44300	592		69
1099K	44300	510		69
1099LS	44300	516		69
1099LTC	44300	593		69
1099MISC	44305	595		69
1099NEC	44306	571		69
1099OID	44304	596		69
1099PATR	44307	597		69
1099Q	44308	531		69
1099QA	44351	51A		66
1099R	44306	598		69
1099S	44308	575		69
1099SA	44300	594		69
1099SB	44300	543		69
3921	44317	525		69
3922	44318	526		69
W–2G	44314	532		69
5498ESA	44313	572		69
5498SA	44315	527		69
5498	44313	528		69
5498QA	44352	52A		66

IRM 3.24.10, Revenue Receipts

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
1040ES/C, 3244	44200	220, 261			60
1041ES	11920	217		05	60
Various Forms (BMF)	15501	117–119, 124, 145, 148, 151, 158, 170, 176, 187			60
Various Forms (BMF)	15501	217–219, 224, 245, 248, 251, 258, 270, 276, 287		05, 06, 15	60
Various Forms (BMF)	15501	317–319, 324, 345, 348, 351, 358, 370, 376, 387			60
Various Forms (BMF)	15501	417–419, 424, 445, 448, 451, 458, 470, 476, 487			60
Various Forms (BMF)	15501	517–519, 524, 545, 548, 551, 558, 570, 576, 587			60
Various Forms (BMF)	15501	717–719, 724, 745, 748, 751, 758, 770, 776, 787			60
Various Forms (BMF)	15501	817–819, 824, 845, 848, 851, 858, 870, 876, 887			60
PJ710 (BMF)	15501	117			60
Various Forms (IMF)	45501	217–219, 224, 245, 248, 251, 258, 270, 276, 287			60
Various Forms (IRAF)	45501	017–019, 024, 045, 048, 051, 058, 070, 076, 087		29	60
3753 (BMF)	15501	145, 345, 445, 545, 745, 845	840		60
3753 (BMF)	15501	245	840	05, 06, 15	60
3753 (IMF)	45501	245	840		60
3753 (IRAF)	45501	045	840	29	60
IMF Revenue Receipts	45501	217			60

IRM 3.24.12, Exempt Organization Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	PRP SECT.
990 (2007 and Prior), CP140/144, CP411–414	13110	490		39
990EZ (2007 and Prior)	13120	409		27
990 (2008-2013)	13410	493		39
990EZ (2008-2015)	13420	492		27
990 (2014 and 2015 Years), CP140/ 144, CP411-414	13450	462		27
990 (2016-2018), CP140,/ 144, CP411-414	13452	462		27
990 (2019 and Later), CP140/144, CP411- 414	13456	462		27
990-EZ (2016 and Later) ISRP	13430	462		27
990-EZ (2016 and Later Years)	13423	462		27
990-EZ 527 (2016 and Later Years)	13424	462		27
990T	13141	393		32
990PF	13131	491		34
1041A	13162	481		38
4720	13161	471		38
5227	13190	483		28
5578	13160	984		35
1120–POL	13170	320		50
8872	16010	462		81
5768	15502	977	460	60

IRM 3.24.13, Employment Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
941 2021 2nd Qtr Revision	11200	141	42
941 2022 1st Qtr Revision	11202	141	42
941 2022 2nd Qtr through 2023 4th Qtr	11204	141	42
941 2014 through 2016 Revisions	11209	141	42
941 * 2024 and 2025 Revisions * 2017 through 2020 1st Qtr Revisions * 2013 and Prior Revisions	11210	141	42
941 2020 2nd Qtr Revision	11211	141	42
941 2020 3rd Qtr Revision	11212	141	42
941 2021 1st Qtr Revision	11213	141	42
CT-1, 2025 and Later Revisions	11305	711	45
CT-1 2023 Revision	11304	711	45
CT-1 2022 Revision	11303	711	45
CT-1 2021 Revision	11302	711	45
CT–1 2020 Revisions	11301	711	45
CT-1 * 2024 Revision * 2019 and Prior Revisions	11300	711	45
Form 943 / Form 943 (sp), 2025 and Later Revisions	11605	143	44
943 2023 Revision	11604	143	44
943 2022 Revision	11602	143	44
943 2021 Revision	11600	143	44
943 2020 Revisions	11609	143	44
943 * 2024 Revision * 2017 through 2019 Revisions * 2013 and Prior Revisions	11608	143	44
943 2014 through 2016 Revisions	11611	143	44
Form 944, 944(SP), 2025 and Later Revisions	11653	149	45
944 / 944(SP) 2023 Revision	11652	149	45
944 / 944(SP) 2022 Revision	11651	149	45
944 / 944(SP) 2021 Revision	11650	149	45
944 / 944(SP) 2020 Revision	11662	149	45
944 / 944(SP) * 2024 and Later Revisions * 2017 through 2019 Revisions * 2013 and Prior Revisions	11661	149	45
944 / 944(SP) 2014 through 2016 Revisions	11660	149	45
Form 945, 2025 and Later Revisions	11250	144, 137	40
945 2024 and Prior Revisions	11260	144, 137	40
941PR/SS 2022 1st Qtr Revision	11203	141	42
941PR/SS 2022 2nd Qtr through 2023 4th Qtr	11207	141	42
941PR/SS 2021 2nd Qtr Revision	11201	141	42
941PR/SS 2021 1st Qtr Revisions	11223	141	42
941PR/SS 2020 3rd Qtr Revision	11222	141	42
941PR/SS 2020 2nd Qtr Revision	11221	141	42
941PR/SS * 2024 and 2025 Revisions * 2017 through 2020 1st Qtr Revisions * 2013 and Prior Revisions	11220	141	42
941PR/SS 2014 through Revisions	11219	141	42
943PR 2023 Revision	11605	143	44
943PR 2022 Revision	11603	143	44
943PR 2021 Revision	11601	143	44
943PR 2020 Revisions	11618	143	44
943PR * 2024 Revision * 2017 through 2019 Revisions * 2013 and Prior Revisions	11617	143	44
943PR 2014 through 2016 Revisions	11616	143	44

IRM 3.24.14, Fiduciary Income Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
1041 (TY 2020 and Prior)	11900	244, 236	47
Form 1041 (TY 2021 and 2022)	11901	244, 236	47
Form 1041 (TY 2023 and Later)	11902	244, 236	47
1041-N (OSPC only)	11910	239	47
Form 1041 QFT	11910	239	47

IRM 3.24.15, Partnership Return of Income

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
1065	12200	265, 267			48
1065B (OSPC Only)	12220	268

IRM 3.24.16, Corporation Income Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
1120 (TY 2022 and Prior)	11500	310, 311	50
1120 (TY 2023 and Later)	11504	310, 311	50
1120–C (TY 2022 and Prior)	11540	303	54
1120–C (TY 2023 and Later)	11541	303	54
1120–F	11502	366, 367	54
1120-FSC	11506	307	51
1120–H	11501	371	50
1120–L	11503	311	51
1120-ND	11505	308	51
1120-PC (TY 2022 and Prior)	11511	313	51
1120-PC (TY 2023 and Later)	11512	313	51
1120–REIT (TY 2022 and Prior)	11508	312	50
1120-REIT (TY 2023 and Later)	11510	312	50
1120–RIC (TY 2022 and Prior)	11509	305	50
1120–RIC (TY 2023 and Later)	11513	305	50
1120–SF	11507	306	51
1120S	12100	316	51

IRM 3.24.21, Credit and Account Transfers

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
3413	38600	251, 252	370		61
3413	38620	251, 252	370	05, 06, 15	61
3413	38620	151, 152 351, 352 451, 452 551, 552 751, 752 851, 852	370		61
3413	38600	051	370	29	61
3552	38601	251	370		61
3552	38621	251	370	05, 06, 15	61
3552	38621	151, 351 451, 551 751, 851	370		61
3552	38601	051	370	29	61

IRM 3.24.22, Employee Plan Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
5330	72860	435			18
5330	72867	435			18

IRM 3.24.23, Excise Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	PRP SECT.
720	11800	420	03	46
2290, 2290 (sp)	12300	495	60	52
11C	12701	403		55
730	12702	413		58

IRM 3.24.25, BMF International Miscellaneous Tax Returns (OSPC Only)

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	MFT	PRP SECT.
3520	12310	383	68	87
3520-A	12320	382	42	89
8288	11330	140	17	88
8804	11340	129	08	20

IRM 3.24.26, Miscellaneous Tax Exempt and Government Entities (TE/GE) Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
8038	13200	361	80
8038–CP	13210	388	80
8038–B	13211	385	80
8038–TC	13212	386	80
8038–G	13201	362	80
8038–GC	13202	372	80
8038–T	13203	374	80
8328	13204	375	80
8703	13250	301	80

IRM 3.24.27, EPMF Return Processing Form 5500-EZ

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
5500–EZ	72840	031			17
5500–EZ	72841	031			17

IRM 3.24.106, Estate Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
706	12400	506	56
706NA	12402	505
706GS(D)	12403	559	21
706GS(T)	12404	529

IRM 3.24.143, Gift Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
709	12410	509	57
709 NA, Non Refund	12412	509	57
709 NA, Refund	12413	509	57

IRM 3.24.154, Unemployment Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
940, 940PR, 940 (sp), 2024 and Prior	11100	840, 839			41
940, 940 (sp), 2025 and Later	11101	840, 839			41

IRM 3.37.110, Chapter 3 Withholding Returns (OSPC Only)

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	PRP SECT.
1042	12500	125	26
1042–S	71720	502
1042–T	71700	501

IRM 3.24.212, Applications for Extension of Time to File Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	PRP SECT.
8892	15502	977	460	68
2350	45502	277	460	68
4868 (approved)	44700	217	460	60
7004	11700	204, 304		49
4868	45501	277		68

IRM 3.24.213, Real Estate Mortgage Investments Conduit Income Tax Returns

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
1066	12201	360			53

IRM 3.24.249, Fiscal Year Required Payments/Form 8752

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
8752	19000	223			11

IRM 3.24.133, Residual Remittance Processing System

FORMS	JOB NAME/PROGRAM NUMBER	TAX CLASS/ DOC. CODE	TRANSACTION CODE	MFT	PRP SECT.
1040ES, 3244, 1040C	44201	220	430	30	70
1040, 1040X	45510, 45500, 45520	270, 276, 217, 219	610, 670/570	30
1040PR, 1040SS	45510, 45520	270, 276	610	30
1040PR, 1040SS, 1040NR, 1040NR-EZ	45510	270, 276	610	30
1042	15510	170, 176	610	12
941, 941PR, 941SS	15510	170, 176	610	01
943, 943PR, 944,	15510	170, 176	610	11
945	15510	170, 176	610	16
1065, 1065-B	15510	270, 276	610	06
1066	15510	370, 376	610	07
1120, 1120-C, 1120L, 1120-FSC, 1120S, 1120-POL, 1120F, 1120-H, 1120-ND, 1120-SF, 1120-REIT, 1120-RIC,	15510	370, 376	610	02
8038–T	15510	370, 376	610	46
990C	15510	370, 376	610	33
990T	15510	370, 376	610	34
11C	15510	470, 476	610	63
730	15510	470, 476	610	64
720	15510	470, 476	610	03
4720	15510	470, 476	610	50
1041A	15510	470, 476	610	36
5227	15510	470, 476	610	37
990	15510	470, 476	610	67	70
990PF	15510	470, 476	610	44
990EZ	15510	470, 476	610	67
2290	15510	470, 476	610	60
706, 706NA	15510	570, 576	610	52
706GS(D)	15510	570, 576	610	78
706GS(T)	15510	570, 576	610	77
709	15510	570, 576	610	51
CT–1	15510	770, 776	610	09
940, 940PR	15510	870, 876	610	10
1041, 1041QFT	15510	270, 276	610	05
Return Payment Vouchers	45520	270, 276	610	30
Return Payment Vouchers	15520	170, 176	610	01, 04, 08, 11, 12, 14, 16, 17
Return Payment Vouchers	15520	270, 276	610	06
Return Payment Vouchers	15520	370, 376	610	02, 07, 33, 34, 46
Return Payment Vouchers	15520	470, 476	610	03, 36, 37, 44, 50, 60, 63, 64, 67, 74, 76
Return Payment Vouchers	15520	570, 576	610	51, 52, 77, 78
Return Payment Vouchers	15520	770, 776	610	09
Return Payment Vouchers	15520	870, 876	610	10
Return Payment Vouchers	15520	270, 276	610	05, 15
1041ES	11921	217, 219	660	05
4868	44701	217, 219	670	30
CP 2000	45500	217, 219	640	30
8210, CP2100, CP 2102	15500	317, 319	640	13
CP2501, NOT 972	45500	217, 219	640	55
Various Forms (IMF) (670/570)	45500	217, 219	640, 670, 680, 690, 694	30, 31, 55	70
Various Forms (IRAF) (670/570)	45500	017, 019	640, 670	29
Various Forms (BMF) (670/570)	15500	117, 119	640, 670, 680, 690, 694	01, 04, 08, 11, 12, 14, 16, 17
Various Forms (BMF) (670/570)	15500	217, 218	640, 670, 680, 690, 694	05, 06, 15
Various Forms (BMF) (670/570)	15505	317, 319	640, 670, 680, 690, 694	02, 07, 33, 34, 46
Various Forms (BMF) (670/570)	15500	417, 419	640, 670, 680, 690, 694	03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76
Various Forms (BMF) (670/570)	15500	517, 519	640, 670, 680, 690, 694	51, 52, 77, 78
Various Forms (BMF) (670/570)	15500	717, 719	640, 670, 680, 690, 694	09
Various Forms (BMF) (670/570)	15500	817, 819	640, 670, 680, 690, 694	10
Accelerated Payments (IMF)	45503	217, 219	640, 670, 690, 694	30, 31, 55
Accelerated Payments (IRAF)	45503	017, 019	670	29
Accelerated Payments (BMF)	15503	117, 119	670	01, 04, 11, 12, 14, 16, 17
Accelerated Payments (BMF)	15503	217, 218	670	05, 06, 15
Accelerated Payments (BMF)	15503	317, 319	670	02, 07, 13, 33, 34, 46
Accelerated Payments (BMF)	15503	417, 419	670	03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76
Accelerated Payments (BMF)	15503	517, 519	670	51, 52, 77, 78
Accelerated Payments (BMF)	15503	717, 719	670	09
Accelerated Payments (BMF)	15503	817, 819	670	10
Levy Payments, CP–01 (IMF)	45500	217, 219	670, 680, 690, 694	30, 31, 55
Levy Payments (BMF)	15500	117, 119	670, 680, 690, 694	01, 04, 08, 11, 12, 14, 16, 17
Levy Payments (BMF)	15500	217, 219	670, 680, 690, 694	05, 06, 15
Levy Payments (BMF)	15500	317, 319	670, 680, 690, 694	02, 07, 13, 33, 34, 46
Levy Payments (BMF)	15500	417, 419	670, 680, 690, 694	03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76
Levy Payments (BMF)	15500	517, 519	670, 680, 690, 694	51, 52, 71, 78
Levy Payments (BMF)	15500	717, 719	670, 680, 690, 694	09	70
Levy Payments (BMF)	15500	817, 819	670, 680, 690, 694	10

Note:

For all 155XX and 455XX Programs, Doc Code 45 and Trans Code 720 are valid.

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:

IRM 3.24.28, Foreign Account Tax Compliance General Purpose Programs

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
Form 8938 (attached to Form 1040, Form 1041, Form 1065, Form 1120 and Form 1120-S)	43300	201	37
Form 8938 (attached to Form 1040-NR)	43310	202	37
Form 8966	36500	217	23

IRM 3.24.29, SCRS Error Resolution

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
IRP (Errors)	44900	206	77
BMF Errors	15900	207
IMF Errors	45900	210
IRAF/EPMF Errors	72820	211
IMF Rej.	45901	204
BMF Rej	15901	203
IRAF/EPMF Rej.	72822	205

IRM 3.24.30, Data Controls

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
4028	38300	216	79
4028A	38300	310
2345	38300	311
813	38300	312

IRM 3.24.40, Application for Taxpayer Identification Number for Pending U.S. Adoptions (AUSPC Only)

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
W-7A	33060	008	100

IRM 3.24.50, Campus Performance Evaluation Reporting System

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
3081	59600	073	82
Salary Update	59602	055	83
Emp. Master Adj	59602	056
OFP Update	59602	057
Emp. Time Err	59602	058
QR Error Listing	59602	059
Cum File Adj	59602	060

IRM 3.24.162, BOB Transcription Instructions

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
BMF BOBs	15910	213	78
IMF BOBs	45910	214
IRAF/EPMF BOBs	72821	215
IRP BOBs	44910	212

IRM 3.24.180, Allocated Tips

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
8027	80310	170	93
8027	80319	175

IRM 3.24.183, Planning and Control Data

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
8350	59701	221	92
Block Deletes Processed List	59705	176

IRM 3.24.226, Declaration for Electronic Filing

FORMS	JOB NAME/PROGRAM NUMBER	Format Code	PRP SECT.
8453–FE	12933	264	90
8453–FE Multiples	12930	265	90
8453	42900	140	90

3.24.37.1.8 (01-01-2014)

Data Entry Phases

Data entry is accomplished using Original Entry and Key Verification. A brief description of each follows:
Original Entry (OE) consists of:
1. Entering data from input documents into the ISRP System.
2. Checking program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid.
3. Sequence checking all Document Serial Numbers and Section Numbers within documents.
4. Assuring that the Section Number entered is valid for the document being entered.
5. Determining if all systematically required sections for a given document have been entered.
6. Zero balancing the interrelated money amounts. Specific sections are subjected to a zero-balance routine, in which the combination of all positive and negative amounts should equal zero, within given tolerances.
7. Checking entries between two lines or between a line and a section for missing data.
8. Determining if the information entered for a field is valid (e.g., alpha, numeric); if a field must contain data; if the field must be filled (e.g., Social Security Number (SSN), Employer Identification Number (EIN)); or if there are too many characters in a field (i.e., overflow).
Key Verification (KV) is, in effect, a duplication of the Original Entry input with the following exceptions:
1. The KV EOP (Entry Operator) is prompted by the system, for the document and section or part of a section to verify. This procedure allows those sections and parts of a section that do not require verification to bypass this phase.
2. The KV EOP is alerted when a difference between the KV entry and the OE entry is encountered. This allows the KV EOP to make corrections as necessary.
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.

3.24.37.2 (01-01-2019)

General Information

This section provides instructions for using the ISRP system.

3.24.37.2.1 (01-01-2019)

ISRP Login and Security

This section provides instructions for log in, log off and security.

Note:

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

3.24.37.2.1.1 (01-01-2026)

Log in to Windows

Press -- to begin logging in to the Windows environment.
An Authorized Government Use Only screen will display. Be sure to read the entire message. If you are not authorized to use the system, do not continue logging in. If you are authorized, press to continue when Security box appears. A screen with Other user, Connect a smart card, Sign-in options, and graphics showing a key card and a key appear.
Insert your Smart Identification (SmartID) card into the card reader attached to your computer.

Note:

The card reader may be built into the keyboard or attached as a separate USB device.
After a short delay, the Connect a smart card information is replaced with your name, an e-mail address with your SEID, smart card sign-in, and the cursor in the PIN box.
Input your SmartID Personal Identification Number (PIN). To protect your PIN, the system displays a dot for each character typed.

Note:

Make sure the is on if using the 10-key pad.
Press to log in to Windows.

3.24.37.2.1.2 (01-01-2026)

Working with Multiple Windows

The Windows environment allows you to have multiple windows open and switch between them as needed. For example, you can have the ISRP application open in one window with the SERP IRM via Microsoft Edge open in another. When open, the ISRP application will take up your entire monitor in a "full screen" mode. However, you can still switch between currently open windows or open a new window while in the ISRP application.
A new window/application can be opened within the ISRP application by pressing the key on your keyboard (lower left corner in between the and keys). Pressing this key opens the Windows Start menu and allows you to search for and select/open other windows and applications.
Select open windows using - on your keyboard.
1. Press - together to open the window selection screen.
2. While continuing to hold down the key, press the key to move forward through available windows.
3. When you’ve selected the desired window, release the key and the selected window will display.

3.24.37.2.1.3 (01-01-2026)

Log on to the ISRP System

Select the Windows icon in the lower left corner. This can be done by pressing the Windows key on the keyboard or using the mouse to select the icon.
Select "All" , to see all applications.
Scroll down to the letter "I" in the list of available applications.

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.
Select the ISRP folder. The folder expands to show the options of "2D Barcode Reader" , "Data Entry Operations" , "ISRP System Information" , "SuperSOP" and "Supervisory Functions" .
Select the appropriate option. For data entry, select "Data Entry Operations" .
The "ISRP Data Entry Operations" Windows Security pop-up box appears. Enter your Smart Card PIN.
The sp_eop application dialog box appears.

3.24.37.2.1.4 (01-01-2019)

Log off the ISRP System

To log off when entering or verifying document data:
1. Be sure to exit the Visual Basic Data Entry Application (VBDEA) properly before logging off when entering or verifying document data by pressing twice A confirmation message will appear: "EXIT SECTION? DATA WILL BE LOST!" .
2. Enter "Y" .
3. Press again. A confirmation message will appear: "CONFIRM APPLICATION EXIT?"
4. Enter "Y" . The Data Entry Operations window will appear. Select the "X" in the upper right corner of the screen.
To log off from the Data Entry Operations window:
1. Press ++.
2. At the option screen, select Sign Out.
3. Remove your SmartID card.
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.

3.24.37.2.2 (01-01-2014)

Data Entry Operations Window

After successfully logging in as an Entry Operator (EOP), the Data Entry Operations window appears. SOPs may also display the Data Entry Operations by selecting "eop-applications" from the Start menu. The window consists of the following components:
- Title bar which displays the name of the window.
- Menu bar which provides pull-down menu choices (detailed below) for access to ISRP functions.
- Tool bar which displays a printer icon and a Help icon.
- Status bar which indicates if the Num Lock Key is activated.
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.

3.24.37.2.2.1 (01-01-2014)

Menu Bar

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:
- Press and the underlined letter(s) of the menu option(s); or
- Press , arrow to the selected function and press .
Selecting a menu title opens a pull-down menu. The user can select the appropriate menu option to perform the desired function. The following are the menu choices available to the operator:
- File→Delete — Closes the currently displayed report window.
- File→Print — Prints the currently displayed report.
- File→Print Setup — Allows a printer to be specified for printing reports.
- View→Toolbar — Allows the Toolbar to be toggled on and off.
- View→Status Bar — Allows the Status Bar to be toggled on and off by pressing .
- Original Entry→OE→New — Allows initial entry of a block.
- Original Entry→OE→Resume — Allows resumption entry of a partially entered block.
- Original Entry→OET — Allows original entry of any ISRP program in a training mode.
- *Original Entry→OEK→OEK for KVT→New — Allows initial entry of a block for use in KVT (see below).
- *Original Entry→OEK→OEK for KVT→Resume — Allows resumption of entry of a partially entered block for use in KVT (see below).
- *Original Entry→OEK→OEK for OLG→New — Allows initial entry of a block for use in OLG (see below).
- *Original Entry→OEK→OEK for OLG→Resume — Allows resumption of entry of a partially entered block for use in OLG (see below).
- Key Verification→KV→New — Allows initial Key Verification of a block.
- Key Verification→KV→Resume — Allows resumption of Key Verification of a partially verified block.
- Key Verification→KVT — Allows key verification of any ISRP program in a training mode.
- Block Edit — Allows editing of a block that has been completed.
- Online Grader→Practice Exercises with Feedback — Allows entry of practice blocks with immediate on-screen feedback when errors are made.
- Online Grader→Practice Blocks — Allows entry of practice blocks with a report of errors displayed on the screen at the conclusion of the block.
- Online Grader→Run for Grade — Allows entry of practice blocks with a printed report of errors generated.
- Online Grader→Keyboard Drill — Allows entry of practice data with a printed report of errors generated.
- Online Grader→Assign Printer— Allows a printer to be specified for printing reports.
- OPSTATS Report — Generates the operators current Operator Statistics.
- Window — Lists open windows.
- Help — Not enabled in ISRP. (only displays ISRP system information)
Note:

Menu choices marked with an asterisk (*) are used by Course Developers or other operators designated by management.

3.24.37.2.3 (11-18-2020)

Visual Basic Data Entry Application (VBDEA)

The application used for data entry in the ISRP system is Visual Basic Data Entry Application (VBDEA).

3.24.37.2.3.1 (11-18-2020)

Entry Operator (EOP) Dialog Box — Access Block

VBDEA data entry screens are accessed by selecting an operation from the drop-down menus in the Data Entry Operation window as described in IRM 3.24.37.2.2.1, Menu Bar. After selection of a menu option, the EOP Dialog box appears.
If you select New or Resume from the Original Entry (OE) or Key Verification (KV) Menu Bar, an EOP (Entry Operator) Dialog box appears.

Follow the instructions for accessing a block:

IF	THEN
Original Entry of a new block	1. Enter Program Number. Press . 2. Enter ABC. Press . 3. Enter SOP if different from the assigned SOP. 4. Select "OK" or press 5. Sight verify the ABC and Program Number. If incorrect, press and begin again.
Key Verification	1. Enter ABC. Press . 2. Enter SOP. Press . 3. Select "OK" or press .

See Figure 3.24.37-4 below for picture of the EOP Dialog box.

Note:

If you have just ended a block, the program number of the block just entered will already be displayed and must be changed if the next block is a different program.

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.

3.24.37.2.3.2 (01-03-2022)

Visual Basic Data Entry Application Screen Display

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

Type Color
MUST ENTER Green
Accepts Negative Pink
MUST ENTER & Accepts Negative Yellow
Requires no entry Gray. (An example is the Remittance field on a non-remit return)
The General Purpose Display Area displays error messages, pop-up boxes, or informational messages.
The Status Bar Area (Status Line) displays the current operation and location in the block. It contains the following fields:
- Status: the operation being performed (OE, KV, and BE)
- Type: the program number
- ABC: the Alphanumeric Block Control number for the current block
- DSN: the current document's serial number (blank if block header)
- Section Number: the current section number or "Blk Hdr" if block header
The Function Key Area displays function keys available to the operator based on the field the cursor is in. Function Key use is described IRM 3.24.37.2.5.3, Special Key Characteristics.

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.

Type	Color
MUST ENTER	Green
Accepts Negative	Pink
MUST ENTER & Accepts Negative	Yellow
Requires no entry	Gray. (An example is the Remittance field on a non-remit return)

3.24.37.2.4 (01-01-2014)

Locked Block

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

3.24.37.2.5 (01-01-2014)

ISRP Keyboard

The ISRP Keyboard has three types of keys:
- Function Keys - located on the top of the keyboard and numbered to .
- Typewriter Keys - located under the function keys.
- Numeric Keys - located on the right side of the keyboard.

3.24.37.2.5.1 (01-01-2014)

Embedded Keypad

The embedded keypad refers to a set of non-numeric keys in the right portion of the main part of the keyboard that can be used to enter numbers in certain fields. The embedded keypad is automatically activated for numeric fields and manually activated by pressing in alphanumeric fields.

3.24.37.2.5.2 (01-01-2014)

Numeric Keypad

The numeric keypad is automatically active for OE, KV, and Block Edit (BE). To activate the numeric keypad when in the EOP Dialog box, press

3.24.37.2.5.3 (01-01-2026)

Special Key Characteristics

Various functions unique to VBDEA are assigned to function keys and certain other keys on the ISRP keyboard. Specific functions vary depending on the processing mode and current field. The three processing modes are:

Append/Edit Mode allows the operator to add documents and sections to a block. It is the default mode for OE.
Command Mode allows the operator to move within the block and insert, delete, or edit sections and documents.
Verify Mode is used in KV and allows the operator to verify OE data by re-keying the data on a field-by-field basis.

Use of the keys in each of the modes is described in the table below.
Special Key Characteristics

Note:

If a function key is used to copy data, it is the responsibility of the EOP to ensure that the copied information is correct.

3.24.37.2.6 (01-01-2026)

Operator Statistics

The Individual OPSTATS Report is a display that shows the operators production statistics for the current shift. To view the report, select "OPSTATS Report" from the Data Entry Operations window and press . To remove data from the screen, press - and .

Note:

Do not use data shown in the report for time reporting purposes.
Fields displayed in the "OPSTATS" window are as follows:
1. EOP — User ID of the EOP requesting the report.
2. PROGRAM — Program(s) worked during the shift.
3. KS — Total keystrokes for the program/operation.
4. KS/HR — Keystrokes per hour for the program/operation.
5. DOCS — Total documents entered for the program/operation. (Block Headers are counted as documents.)
6. D/HR — Documents per hour for the program/operation.
7. CHARS — Total alphanumeric and special characters entered for the program/operation.
8. CHAR/DOC — Characters entered per document for the program/operation.
9. E-TIME — Total time spent in the program/operation.
Note:

The KS, KS/HR, DOCS, D/HR, CHARS, CHAR/DOC, and E-TIME columns appear three times, once for each operation (OE, KV, and BE).

3.24.37.3 (01-01-2014)

Data Entry Information

Data entry is accomplished using Original Entry (OE), Key Verification (KV) and Block Edit (BE).

3.24.37.3.1 (01-01-2014)

Original Entry (OE)

This section provides instructions for the Original Entry (OE) of data into the ISRP System for processing. This data is transcribed by EOPs from blocks of documents. The OE function consists of OE New and OE Resume. OE New is used when first starting to enter a block. OE Resume is used to resume entering a block that was exited prior to entering all documents in the block. Detailed instructions for transcribing different types of documents are located in the document-specific IRMs.
During OE, the system does the following:
1. Checks program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid.
2. Sequence checks all document serial numbers and section numbers within documents.
3. Assures that the section number entered is valid for the document being transcribed.
4. Determines if all systematically required sections for a given document have been entered.
5. Zero balances the interrelated money amounts. Specific input sections are subjected to a zero-balance routine in which the combination of all positive and negative amounts should equal zero within given tolerances.
6. Checks entries between two lines or between a line and a section for missing data.
7. Validates the TIN against the Check Digit to ensure both are transcribed correctly.
8. Determines if the information entered for a field is valid (i.e., alpha, numeric); if a field must contain data (i.e., Social Security Number (SSN), Employer Identification Number (EIN); if a field must be filled (i.e., SSN, EIN); or if a field contains too many characters (overflow).

To access a block for Original Entry (OE) of work use the following instructions.

IF	THEN
You are starting OE of a new block,	1. Select Original Entry→OE→New 2. Enter program number. Press 3. Enter ABC. Press . 4. Enter SOP ID if different from your SOP ID. 5. Select "OK" or press .
You are resuming OE of a block that has been partially entered,	1. Select Original Entry→OE→Resume 2. Enter ABC. Press . 3. Enter SOP ID if different from your SOP ID. 4. Select "OK" or press .

Note:

If a locked block message appears, contact the Manager or Lead. The Manager or Lead must release the block at the workstation.

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 Manager.
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).

3.24.37.3.1.1 (01-01-2014)

Block Header — Original Entry (OE)

Visually compare the Document Locator Number (DLN) of Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the block. If the DLNs do not match, refer the block to the Manager or Lead.
Enter the Program Number, ABC, and SOP ID in the EOP Dialog box. The block header screen display appears
The Block Header Display is shown below.

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.
The system displays the entered ABC and Program Number. (If you entered an incorrect ABC or Program Number in the EOP Dialog box, exit the block header and start over by pressing then answering "Y" to the confirmation message "Cancel Block and Exit Application? All Data will be Lost!" .) Enter remaining fields as instructed. The block header display for transcribing tax returns contains the following prompts/fields:
- ABC — The Alphanumeric Block Control number is a three-character code assigned to a block to track it during processing. This field cannot be entered or changed. It is generated by the system.
- DLN — The Document Locator Number is the 12-digit number that uniquely identifies a block. Enter the first eleven digits. The twelfth (12th) digit is generated by the system. If the generated digit is incorrect, enter the correct digit.
- BATCH — The Cart Batch Number identifies the cart on which the block is located.
- COUNT — The Count is the number of documents in the block.
- CR — The Credit amount is the sum of all the credit amount fields for the entire block.
- DB — The Debit amount is the sum of the debit amount fields for the entire block.
- TRCODE — The Transaction Code is a three-digit code used to identify activity on a taxpayer's account.
- TRDATE — The Transaction Date is an eight-digit number in MMDDCCYY format that corresponds to the date the document remittance is received by the IRS.
- MFT — The Master File Tax Code is a two-digit number that identifies the specific type of account to which a transaction is to be posted.
- SECAMT — Secondary Amount is the sum of the secondary amount fields for the entire block. If there is no entry in this field, the system zero-fills the field.
- SOURCE — The Source Code indicates the type of re-entry documents in the block. The Source Code can be “4”, “R”, or “N”. If there is no entry in this field, the system zero-fills the field.
- YEAR — The Year is the last digit of the year for which the documents are to be applied.
- PRIOR YEAR — Prior Year indicates that the documents are for a year prior to the current processing year. If there is no entry in this field, the system zero-fills the field.
- RPS — The RPS Indicator identifies that RPS processing has been performed for remittances associated with the block of documents.
  
  Note:
  
  Form 1332, Block and Selection Record, or Form 813, Document Register, with "RPS" or "RRPS" annotated on the form will indicate that they are from RRPS. An RPS indicator of "S" for IMF should be entered.
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.

3.24.37.3.1.2 (01-01-2014)

Document Entry — Original Entry (OE)

After the Block Header information has been entered, the first section of the first document in the block is displayed. Enter data as instructed in the document-specific IRM. If the DLN is illegible, refer the block to the Manager or Lead. Section 01 of the first document must be completed before logging off the system or pressing . If the EOP logs off or presses before Section 01 of the first document is complete, the ABC and block header data are purged and the block is not saved in the system. Once Section 01 of the first document has been entered, the block can be resumed later.
After each field has been entered (except the TIN and Name Control fields), press , to move to the next field. If no data is present for a field, press unless another action is specified. Care must be taken in scanning the document to determine if there is additional data to be entered for a section. If there is no additional data to be entered for the section, but there is additional data to be entered for the document, press /<*> and continue with the next section. The Section Number field (Prompt "SECT" ) will be displayed. No entry should be made for sections where no data is present for any element in that section unless specifically instructed. Overlay the section number with the next section containing data.
When you have entered all data from the document, enter "D" (End of Document) in the Section Number field to end the document. If you enter data in the last field of the last section of the document or ""D"" has been entered, Section 01 will appear for the next document.
Continue entering documents in the block in ascending serial number sequence (00, then 01, etc.). 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 "OUT OF SEQUENCE" or "NON ASCENDING" . If either of these messages is received:
- If you entered an incorrect serial number, correct the serial number and continue.
- If the serial number is correct, check the block for the missing document(s) and replace any document found out of sequence in the block.
- If the document has a duplicate Document Locator Number (DLN), or the DLN is missing, remove the document from the block and give it to your Manager or Lead.
Note:

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. If you are entering a Re-entry block, the system will accept non-sequential serial numbers without displaying the "OUT OF SEQUENCE" error message.
If an incorrect or non-ascending serial number was entered, the system will display the error message repeatedly until the entry is corrected.

Note:

The ISRP System allows individual centers to determine whether they want the Serial Number to be manually entered, or to be automatically generated. If the center has chosen manual entry, the EOP must enter the Serial Number (00–99) and after entry, the cursor will go directly to the next field. If the center has chosen automatic generation, the Serial Number will be automatically generated by the system and the cursor will go to the next field. The EOP may change the Serial Number by pressing to back up and overlaying the Serial Number.
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 in the Section Number field to end the block. If there are 100 documents, the block ends automatically.
After the "EB" has been entered, any corrective action (e.g., inserting, deleting) should be done prior to verifying the Block Header.
1. Documents can be added by the OE EOP using Block Edit after "EB" .
2. If a block has been erroneously ended, access Block Edit. Press -. A message will appear asking "CONFIRM THE DELETE OF THE END OF THE BLOCK?" If "Y" , is selected/input, this will delete the erroneous end of block. If this action does not delete the erroneous end of block, contact the Manager or Lead for instructions.
After the "EB" has been entered, the system may display the EOP Dialog box for the next blocks 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).

3.24.37.3.1.3 (01-01-2014)

Mixed Entity/Data

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:
- If the entire block is going to be verified (i.e., not just the Block Header), prepare a note for the verifier stating which documents are involved. Attach the note to the face of the control document.
- If the block is not going to be fully verified, use Block Edit to find and correct the documents involved. This must be done prior to verifying the Block Header.
- Reject the block.

3.24.37.3.2 (01-01-2014)

Key Verification (KV)

This section provides instructions for Key Verification (KV) of documents in which operators verify data previously transcribed into the ISRP system. A KV EOP selects Key Verification from the Data Entry Operations Menu Bar. The KV function consists of KV New and KV Resume. KV New is used when first starting to verify a block. KV Resume is used to resume verifying a block that was exited prior to verifying all documents in the block. Detailed instructions for transcribing different types of documents are located in document-specific IRMs.
Key Verification (KV) takes place after a block has been completed in OE and consists of re-keying certain portions of the data that was entered during OE to ensure that accurate data is passed forward from ISRP to other systems for further processing. When there is a difference between the KV entry and the OE entry, the system signals the operator to make corrections as necessary.
All block headers require Key Verification. KV of other data in the block is determined by programming requirements and criteria set by SOPs.
An operator must not verify a block of work that they previously entered unless authorized by management.

To access a block for KV of work use the following instructions.
Key Verification (KV)

IF	THEN
You are starting KV of a block for which no KV has been performed,	1. Select Key Verification→KV→New 2. Enter ABC. Press . 3. Enter SOP ID if different from your SOP ID. 4. Select "OK" or press .
If you are resuming KV of a block that has been partially verified,	1. Select Key Verification→KV→Resume 2. Enter ABC. Press . 3. Enter SOP ID if different from your SOP ID. 4. Select "OK" or press .

Note:

If a locked block message appears, contact the Manager or Lead. The Manager or Lead must release the block at the workstation.

3.24.37.3.2.1 (01-01-2014)

Block Header — Key Verification (KV)

After selecting Key Verification, enter the ABC and SOP ID of the block to be verified in the EOP Dialog box.
If for any reason the block is not available for KV, the error message "Cannot KV this block. See your manager." will be displayed. Take the following action:
1. Check the display to be sure the ABC and SOP ID were entered correctly and correct as necessary.
2. If the data entered was correct, refer the block to the SOP, and proceed with the ABC of the next block to be verified. The SOP can track the status of the block using an on-demand report.
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. Enter the remaining data for the block header. You can correct any data in the Block Header except the ABC.
If the data you enter matches the OE operator entry, the system will display the first section of the first document of the block if full KV is set for the block. If the block is set to Header KV, the message "ALL SECTIONS VERIFIED" will appear and you will be placed in Command Mode.
A field that has been generated will not have to be entered after initial verification of the field unless you change the data. However, fields that are populated from Document "00" will require the operator to press to accept the data that is displayed.
If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking "ARE YOU SURE?" . If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message "UNVERIFIED RECORDS — EXIT ANYWAY?" is displayed.

3.24.37.3.2.2 (01-01-2014)

Verifying Documents — Key Verification (KV)

Sections that require validation are as follows:
- The first section of every document input by Original Entry.
- All sections that fail the zero-balance check.
- Systemically required sections that were not input during Original Entry.
Documents are verified one section at a time in ascending serial and section number sequence.
1. When the data entered by the OE operator and the KV operator agree, the system will display the first section of the first document of the block.
2. If the data entered by the KV operator differs from the data entered by the OE operator, an error message "VERIFY ERROR - REKEY FIELD" will display. The KV operator will clear the error message with .
3. As the KV EOP enters a field, a box will appear at the point of the first mismatch. The KV operator should check the document, and if the KV entry is wrong, correct the entry by pressing and entering the correct data. If the KV data is correct, the KV operator will finish entering the field, and press . The value compared will be the KV entered value.
4. If there are errors remaining when the KV operator comes to the end of the field, the message "VERIFY ERROR - REKEY FIELD" will be displayed. The KV operator will clear the error message with .
5. If the field is a money amount field, the error message will not appear until the KV operator has entered the entire field.
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.
If the result of the entity check during OE was a short entity, the Check Digit, Name Control and TIN fields will be bypassed with the Check Digit and TIN displayed. No entity check will be performed. If the OE entry is incorrect, you can back up to the incorrect field(s) and correct the data. The system will then perform an entity check.
The KV operator can use Edit or Block Edit to move to sections previously entered for corrective action.
In verifying each field, the KV operator must press to move to the next "MUST VERIFY" field. When there are no more fields to be verified, the KV operator can use to move to the next section to be verified. If there are no more sections to be verified, 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 operator. However, fields that are populated from Document 00 will require the KV operator to press to accept the data that is displayed.
During KV you can insert a document that was omitted during OE.
The system will display the section number. All other fields will appear as blanks.
1. If the KV operator wishes to see the data as it was entered in OE, the KV operator can press - to view the entire section, or to view the current field.
A required section that was not entered by the OE operator will be displayed for any corrective action. If there is no data present, press .
If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking ARE YOU SURE?. If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message UNVERIFIED RECORDS — EXIT ANYWAY? is displayed.

3.24.37.3.2.3 (01-01-2014)

Entity Access for Key Verification

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 , 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.

3.24.37.3.2.4 (01-01-2014)

Mixed Data/Missing Section or Document — Key Verification (KV)

The KV operator can indicate that entity and data sections are mixed within a block by overlaying the section number with "MI" .
1. If after verification of at least 10 documents the KV operator determines that the data is still mixed, the block may be rejected only with the manager's concurrence.
2. The mixed data indication causes the block to be rejected by the system during end of shift processing.
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), examine the control form and documents within the block to determine:
1. If the document requested by the system is an extra document entered by the OE operator. If so, delete the document.
2. If the document is missing from the block (document has either been withdrawn or lost after original entry). If so, enter "MS" in the section number. Each section number for the missing document must have the "MS" overlaid in the Section Number field.

3.24.37.3.3 (01-01-2026)

Block Edit (BE)

Block Edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. BE allows access to any block that has not been sent forward from ISRP for further processing.

To access a block for Block Edit, use the following instructions.

IF	THEN
Editing or reviewing a block already in the system	1. Select Block Edit 2. Enter ABC. Press . 3. Enter SOP ID, or 4. Instead of entering the ABC and SOP ID, you may enter the block DLN. 5. Select "OK" or press .

EOPs can select a block of work for Block Edit when the block is in the following statuses:
- OE Partial
- OE Complete
- KV Partial
- Format Pending
- Format Complete
If the block is in OE Partial and the operator performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block.

Quality Review (QR) can select a block of work for review by taking the following actions. The dialog request box is somewhat different for QR:

ACTIONS	RESULTS
1\. Access BE as a Quality Reviewer	BE Request Work Dialog box appears.
2\. Select criteria for BE by entering the appropriate data in the fields	For example, enter the EOP User ID if selecting work for an individual employee. Enter Program Number if selecting work from a program, etc.
3\. Press	The select work dialog appears, with the Block DLN/RPSID/GPPID from which to select.
4\. Use arrow key to highlight the block	Block is highlighted.
5\. Press	Section 01 of the first document is displayed.

The block status must be OE complete to retrieve blocks using a QR ID. Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .
All users are able to view data. EOPs are able to change data. Each processing site determines whether its QR operators are allowed to change data.
Navigation is exactly the same for BE as for OE; and, the same rules apply when performing BE. All field validation rules and field type rules are the same.

3.24.37.4 (11-18-2020)

Common Data Entry Instructions–Original Entry (OE), Key Verification (KV), and Block Edit (BE)

This section provides information and instructions applicable to all VBDEA data entry operations — OE, KV, and BE.

3.24.37.4.1 (02-21-2020)

Section or Document Entry

The following instructions are for entering a section:
1. Most sections may be ended at any point when there is no further data to be transcribed by pressing .
  
  Exception:
  
  Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields. If is used prior to entering data in a MUST ENTER field, the system will stop on the field and generate the message "MUST ENTER FIELD"
2. No entry should be made for sections where no data is present for any element in that section, unless otherwise instructed. Overlay the Section Number with the next section containing data or end the document.
3. Once all entries for a section have been made, overlay the Section Number with the next section containing data or end the document.
The following instructions are for entering a document:
1. Any document may be ended before the last section by entering "D" in the Section Number field if significant data is not present for succeeding sections.
2. If entries are made to the final possible section of a document, the system will automatically end the document upon entry of the last field of that section.
  
  Exception:
  
  If entering the last section of document 99, the system will automatically end the block.
3. If line item entries require a corresponding section to be entered, the system will give the "MISSING SECTION(S) ERROR REQUIRED SECTION(S) MISSING" error banner. See IRM 3.24.3.1.11.2, Individual Income Tax Returns, MISSING SECTION(S) XX, XX, XX, ERROR===REQUIRED SECTION(S) MISSING, for instructions to correct this error message.

3.24.37.4.2 (01-01-2014)

MUST ENTER Fields

Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields and are color-coded on the VBDEA screen as described in IRM 3.24.37.2.3.2, Visual Basic Data Entry Application Screen Display, and are denoted by stars (★★★★★★) in the "Fld. Term" column in the document-specific transcription instructions. If you try to bypass a MUST ENTER field without entering data, the system will stop on the field and generate the message "MUST ENTER FIELD" . Some MUST ENTER fields can be overridden as indicated in the specific instructions for the field. However, most require that something be entered. To continue entering data, use the following procedures:
1. If there is data present for field, press to clear the error message and enter the data.
2. If there is no data present for the field, enter a zero (0) unless otherwise instructed by the document-specific IRM.

3.24.37.4.3 (01-01-2014)

Document Locator Number (DLN)

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 Manager.
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 Manager. 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.

3.24.37.4.4 (01-01-2014)

Colored Editing

Editing on documents will be in various colors as follows:
1. Coding/Editing written or edited in red, orange, brown, blue, purple, or green.
2. Remittance—underlined or written in green.
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.

Exception:

Any taxpayer editing to the RTN or DAN will not be honored. Follow instructions for altered Direct Deposit Section in IRM 3.24.3.1.10.14.

Exception:

Taxpayer editing to the Third-Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.
Prior Year forms will have transcription lines edited to reflect current year line numbers.
1. If any field has had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, do not enter information in that field.
2. If any field has not had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, enter the information in that field if present.

3.24.37.4.5 (01-01-2014)

Red, Orange, Brown, Blue, Purple, or Green "Xed" Items

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:
1. If only "X" to the left of the item, press .
2. If "X" with a corrected amount to the left of or just above the "X" , enter the corrected amount.
  
  Exception:
  
  If the "Xed" item is green underlined (Remittance) and is the Amount You Owe, enter the green underlined amount as the Remittance Amount and enter zero for the Amount You Owe.
  
  Exception:
  
  If the "Xed" item is green underlined (Remittance) and a corrected amount is shown to the left of or just above the X, enter the green underlined amount as the Remittance and the corrected amount as the Amount You Owe.
If Code & Edit or the taxpayer has "Xed" a section out, do not enter the section.

3.24.37.4.6 (01-01-2014)

Red, Orange, Brown, Blue, Purple, or Green Circled Items

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:
1. If circled only, press .
  
  Exception:
  
  Circled money amounts will be transcribed. If a green underlined Remittance is also circled in red, orange, brown, blue, purple, or green, DO NOT ENTER THIS AMOUNT AS THE REMITTANCE. Enter the amount as the Amount You Owe.
  
  Exception:
  
  If the Direct Deposit area is circled, enter the data present.
2. If circled and a correction is written to the left of or just above the circled item, enter the correction.

3.24.37.4.7 (01-01-2014)

Mis-Blocked Documents and Documents with a Differing Format

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:
1. Enter the document as Short Entity with all MUST ENTER fields and Action Code 610 in Section 01 and end the document.
  
  Exception:
  
  With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.
  
  Note:
  
  If additional information in Section 01 or other sections have been entered prior to identifying the document as a mis-blocked document, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press , then press , and end the document.
  
  Note:
  
  For all submission processing sites other than AUSPC, enter Action Code 651 for an international return. For AUSPC only, enter Action Code 610 for a mis-blocked international return (an international return in a domestic batch).
2. If the document with a differing format has been edited or converted onto a current form, the entity and Remittance amount will be entered from the original document.
Note:

If edited as a prior year return, prior year returns are not subject to the above procedures. Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on current year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.
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.

3.24.37.4.8 (01-01-2026)

Dates, IRS Received Date, Tax Year and Tax Period Fields

The IRS Received Date, often referred to as Received Date, is the date a document is first 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 Manager. The Received Date, if it is stamped on the face of the return, will be transcribed into each document in MMDDYY format.
An Official Received Date Stamp may consist of no less than:
1. Month "MM" — two digits: 01–12.
2. Day "DD" — two digits: 01–31. (For example, -1, 1, or 01)
3. Year "YY" — two or four digits. (The century of the year may automatically generate.)
4. Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or
5. A functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Accounts Management (AM), etc.).
Note:

Any Date stamp that DOES NOT have to have the word "Received." should not be entered as the Received Date. Honor Received Dates that are faxed from an internal source (e.g., CI).DO NOT enter dates from other date stamps such as Resort Received Date, Postmark, Received Dates stamped by taxpayers, EEFAX dates, etc.
The Received Date cannot be greater than the current processing date.
Honor date stamped information edited in black ink or pencil. Do not enter date stamp information if "Xed" or circled in black ink or pencil.

Reminder:

Effective March 4, 2024, for all returns enter a Received Date when present. If the return is late filed, enter the Received Date. If the Received Date is missing, enter 6 periods.

Process all dates, e.g., Received Date, Transaction Date, Tax Period, Year of Birth, etc. EXCEPTION: THOSE IN THE BLOCK HEADER, as follows unless otherwise instructed in the document-specific IRMs:
Examples

IF	THEN
Dates not present	Enter enough periods to fill the field.
Dates Illegible	Enter one period for each illegible digit. ### Note: If the periods are entered for the YY, the system will generate 20 for the century. This cannot be changed.
Dates Incomplete	Enter periods for missing digits.
Two or more different dates without editing	Enter the earliest date.
Two or more different dates with editing (ie. underlined or written in orange, red, green, brown etc.)	Enter the edited date.
Date is Invalid (For example, day is 32 or month is 13, or date is a future date.)	Enter enough periods to fill the field.

Note:

Once the date field has been started, all positions must be filled or an error message will display.

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. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, CC, will be generated by the system based on the year entered.
Tax Year/Birth Year require only a year entry. Tax Years are 4 positions in CCYY format. Enter YY. The century digits, CC, will be generated by the system based on the year entered.
Use the following table to translate months into MM format:

Month MM Format Month MM Format
January 01 July 07
February 02 August 08
March 03 September 09
April 04 October 10
May 05 November 11
June 06 December 12

Month	MM Format	Month	MM Format
January	01	July	07
February	02	August	08
March	03	September	09
April	04	October	10
May	05	November	11
June	06	December	12

3.24.37.4.9 (01-01-2022)

Taxpayer Identification Numbers (TINs)

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:

Taxpayer Identification Number (TIN) Type	Format
Social Security Number (SSN)	xxx-xx-xxxx
Individual Taxpayer Identification Number (ITIN)	9xx-(70-88)-xxxx
Adoption Taxpayer Identification Number (ATIN)	9xx-93-xxxx
Internal Revenue Service Number (IRSN)	9xx-XX-xxxx

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.

Taxpayer Identification Number (TIN) Type Format
Employer Identification Number (EIN) xx-xxxxxxx
Preparer Taxpayer Identification Number (PTIN) Pxxxxxxxx Sxxxxxxxx Sxx-xx-xxxx (pre-printed boxes)
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 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 only.
If two or more TINs are shown on the same line, enter 9 periods.

Exception:

If one of the TINs is a red, edited ITIN, enter the ITIN (AUSPC only).
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 .

Exception:

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

Exception:

The PTIN can start with "P" or "S" .
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.

Note:

If the PTIN is located on the EIN line, or vice-versa, do not move the misplaced entry unless edited.

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.

Taxpayer Identification Number (TIN) Type	Format
Employer Identification Number (EIN)	xx-xxxxxxx
Preparer Taxpayer Identification Number (PTIN)	Pxxxxxxxx Sxxxxxxxx Sxx-xx-xxxx (pre-printed boxes)

3.24.37.4.10 (01-01-2018)

Money Amounts

All money fields will be DOLLARS ONLY unless otherwise specified.
1. The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.
2. If the prompt does not include the dollar sign ($), the entry is DOLLARS AND CENTS.
Entry of Cents
1. If a dollar amount is present and no cents are present, enter two zeros.
2. If a dollar amount is present and cents are lined through, enter two zeros.
3. If there is only a single numeric digit in the cents column, enter the digit followed by one zero (0).
  
  Note:
  
  If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.
Zero Amounts — Press 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 to fill the field with question marks (?).

3.24.37.4.10.1 (11-18-2020)

Discovered Remittance

If a check, money order, or cash is discovered attached to a document (usually found in W-2s) complete entry of all valid sections, then refer to the Manager.
See IRM 3.8.46, Deposit Activity - Discovered Remittance, for guidelines to handle discovered remittances.
If a person returns a Debit Card indicating "Economic Impact Payment" , forward the Returned Debit Card along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the Debit Card Number.

Note:

If the Refund Inquiry is located in another building, ensure the debit cards are sealed in an envelope and placed in a lockable canvas bag or container, or double wrapped and double sealed in opaque paper envelope or box.

3.24.37.4.10.2 (01-06-2021)

Million Dollar Refunds

Returns that contain a "refund" amount of $100 million (100,000,000.00) or more on the refund amount line only are required to be handled expeditiously by entering Action Code 341 to send these returns to the ERS Rejects unit for immediate processing.
If a Million Dollar Refund return is found in a "normal" batch of work, enter Action Code 341.

Note:

A normal batch of work is a batch that is not identified as Expedite Processing.

3.24.37.4.10.3 (01-01-2022)

Conversions

A Form 1040 must reflect current year Form 1040 line numbers.
A Form 6114, Prior Year and Conversion Form 1040 Edit Sheet or a copy of the current Form 1040, may be attached to the front of a tax return.
If present, the conversion sheet will be attached to the front of the return under the Presidential Election Campaign Fund (PECF) area and will contain the following edits on the conversion sheet:
- Section 01
  An edited check mark in the upper right-hand corner to indicate Age/Blind Indicators present on page 2 of the original form.
  The edited RPC, ACT C, and AUD C at the bottom of page 1.
- Section 03, money amounts only
Enter Dependent information, Third-Party, Preparer information, Direct Deposit, Identity Theft Personal Identification Number information, and E-WAIV from the original return. Also edited on original return: SPC, CCC, DSI, Age/Blind Indicators, FPC. When one or more of the Age/Blind Indicators is marked on page 2 of the original return, a check mark will be edited in the upper right-hand corner of the Form 6114 to alert the DEC.
Additionally, Form 6114-A may be attached in place of Schedules 1 through 3. This one-page form contains the information needed to enter all the prompts for Section 04 and Section 05 for Form 1040.
Attached forms and schedules should be entered as shown or edited.

3.24.37.4.11 (01-01-2014)

Field Overflow

If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:
1. Press to clear the error message.
2. Press to fill the field with question marks and cause the document to go to the Error Resolution System.
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:
1. Press to clear the error message.
2. Enter a pound sign (#) in the last position of the field.
  
  Note:
  
  If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).
NAME1 — When the caret (<) is at the end of the field or has not been entered:
1. Press to clear the error message.
2. Press two times.
  
  Exception:
  
  If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space.
3. Enter a caret (<) and the first letter of the last name.
  
  Exception:
  
  Enter the first two letters of the last name if backspace was pressed one additional time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.
4. Enter a pound sign (#) in the last position of the field.
5. If the error message is "NOT VALID DATA" see IRM 3.24.3.1.11.6.1, Name Line Validity Checks.
Example Enter As
Samantha Annette & Raymond Benjamin Oak SAMANTHA ANNETTE & RAYMOND BENJA<O#
Jeremiah James III & Janice Ann Marie Acorn JEREMIAH JAMES III & JANICE ANN<AC#
AIL (Additional Information Line)
1. Press to clear the error message.
2. Enter a pound sign (#) in the last position of the field.
ADD
1. Press to clear the error message.
2. Enter a pound sign (#) in the last position of the field.
C/S (City/State)
1. Press to clear the error message.
2. Enter a pound sign (#) in the last position of the field.

Example	Enter As
Samantha Annette & Raymond Benjamin Oak	SAMANTHA ANNETTE & RAYMOND BENJA<O#
Jeremiah James III & Janice Ann Marie Acorn	JEREMIAH JAMES III & JANICE ANN<AC#

3.24.37.4.12 (01-01-2023)

Illegible Data

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.

3.24.37.4.13 (01-01-2014)

Check Digit/Name Control-Primary

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 four-character Name Control in the First Name Line area in the Name Control field, see IRM 3.24.37.4.14, for Name Control determination. It will not be necessary to press if four characters are entered. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).
3. If less than four characters, enter those shown and press .
4. If the Name Control is missing or illegible, enter one period followed by , unless otherwise instructed by the specific program IRM.
5. Code & Edit will edit "MINOR" to the name line if they determine the taxpayer is a minor. Do not use MINOR as the Name Control, when it is edited.
Note:

Both fields cannot contain entries.

3.24.37.4.14 (01-01-2014)

Name Control Determination

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 3.24.37.4.15 for procedures in identifying the individual's last name when determining Name Controls.
Individual Name Control
1. A Name Control consists of the first four significant characters of the individual's last name. When entering NAME1, the caret will precede the last name of the primary taxpayer. The first four significant characters after the caret should match the primary taxpayer's Name Control (NC).
2. Ignore spaces between letters in the last name.
3. Omit special characters (except hyphen), titles and suffixes.
4. Consider certain foreign names as part of the taxpayer's last name. Particular attention must be given to those names which incorporate a mother's maiden name as part of the last name. This practice is common in names of Spanish extraction.
5. If the Name Control is other than the primary, enter a period for each illegible character, unless otherwise instructed.

Examples of individual Name Controls:

Individual Name	Name Control
John Swallow	SWAL
John Lea-Wren	LEA-
Mary Lea/Jones	LEAJ
Mary Smith/Jones	SMIT
John Di Pigeon	DIPI
Cindy St. James	STJA
John O'Willow	OWIL
John Ao, Sr.	AO
Harry Laurel, Owner	LAUR
John Hardy, Minor	HARD
Pedro Paz Ayala	PAZA
Abdullah Allar-Sid	ALLA
Joe McElm	MCEL
Juan de la Oro Y Plata	DELA
Maria Rivas de Smith	DESM
John de Berber	DEBE
Jose Alvarado Lopez	ALVA
John Smith Gonzalez	GONZ
Maria Acevedo Smith	SMIT
John Garcia Garza Hernandez	GARZ
Donald Van Oak	VANO
Mark Von Hickory	VONH
Joe Running Bear	RUNN
John Big Eagle	BIGE
Mary Her Many Horses	HERM
Mary White & John Gold	Primary: WHIT Secondary: GOLD

Business/Corporate and Other BMF Name Controls
1. Instructions for determining BMF Name Controls are found in Document 7071-A, BMF Name Control Job Aid, catalog number 38048k.

3.24.37.4.15 (02-12-2025)

Name Line Entries

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

Note:

The primary taxpayer is the taxpayer listed first on the tax form.
1. Do not space before or after the caret.
2. If there is a suffix, enter a second caret between the last name and the suffix.
3. Do not enter aliases, Also Known As (AKA), pseudonyms, etc.
4. Do not enter "No Middle Initial" (NMI), "No Middle Name" (NMN), or "No Last Name."
Examples:

Example Enter As
Henry A. Cherry HENRY A<CHERRY
Wes Kern Jr WES<KERN<JR
John Pine AKA Jack Pine JOHN<PINE
Fred (NMI) Jones FRED<JONES

Note:

The primary taxpayer's last name may not always appear in the "Last name" box.

Example	Enter As
Henry A. Cherry	HENRY A<CHERRY
Wes Kern Jr	WES<KERN<JR
John Pine AKA Jack Pine	JOHN<PINE
Fred (NMI) Jones	FRED<JONES

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

Space before and after the ampersand (&) unless preceded by a caret (<), in which case, space after the "&" only.

Example	Enter As
Your Name: Mary Beagle Spouse's Name: John Beagle	MARY & JOHN<BEAGLE
Your Name: John Beagle and Spouse's Name: Karen J.	JOHN & KAREN J<BEAGLE
Your Name: Mary Beagle or Spouse's Name: John Beagle	MARY & JOHN<BEAGLE
Your Name: Mary Beagle or Spouse's Name: John Maltese	MARY<BEAGLE<& JOHN MALTESE

If the taxpayer writes both names on the "Your Name" line, enter the data as shown in the following examples.

Example Enter As
Sue or Chester Deer SUE & CHESTER<DEER
Drew and Alice Carp DREW & ALICE<CARP

The following rules and examples should be used when the primary taxpayer's name contains two last names. See IRM 3.24.37.4.15(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.
1. If two last names are shown for a primary taxpayer, enter the caret before the last "Last name" .
  
  Example Enter As
  Janet C Birch Laurel JANET C BIRCH<LAUREL
  Mary Peach Apple and Joe Apple MARY PEACH & JOE<APPLE
  Mohammed Adjul Jamin Kahlib MOHAMMED ADJUL JAMIN<KAHLIB
2. On a joint return, if the taxpayers have two different last names, enter the carets before and after the primary taxpayer's last name.
  
  Example Enter As
  Your Name: Dell Ash Spouse's Name: Linda Birch DELL<ASH<& LINDA BIRCH
  Your Name: Mary Lea-Wren Spouse's Name: John Wren MARY<LEA-WREN<& JOHN WREN
3. If the last name for a primary taxpayer is connected by a hyphen, enter the caret before the name preceding the hyphen.
  
  Note:
  
  Never space before or after a hyphen.
  
  Example Enter As
  Mary Lea-Wren MARY<LEA-WREN

Example	Enter As
Sue or Chester Deer	SUE & CHESTER<DEER
Drew and Alice Carp	DREW & ALICE<CARP

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 3.24.37.4.15(6)a for Asian-Pacific names.

Example	Enter As
Mary Van Elm	MARY<VAN ELM
Daniel Di Almond	DANIEL<DI ALMOND
Susan Von Birch	SUSAN<VON BIRCH
Jules Vander Voss	JULES<VANDER VOSS
Ali El Smadi	ALI<EL SMADI
Abdullah Al Smadi	ABDULLAH<AL SMADI
Sharif Abu Patel	SHARIF<ABU PATEL
Charles St. John	CHARLES<ST JOHN
Maria La France	MARIA<LA FRANCE
John de Berber	JOHN<DE BERBER
Phil Berber de Smith	PHIL BERBER<DE SMITH
Francois Du Bois	FRANCOIS<DU BOIS
Diane San Juan	DIANE<SAN JUAN

Use the following rules for entering Hispanic names.

Note:

These rules may not accurately reflect all Hispanic last names but following them will provide consistency.
1. When "del" , "de" , "de los" , "de las" , or "de la" precedes a Hispanic name, include it as part of the last name.
  
  Example Enter As
  Pablo De Lerma PABLO<DE LERMA
  Maria de los Angeles Perez MARIA<DE LOS ANGELES PEREZ
  Juanita de la Fuente JUANITA<DE LA FUENTE
2. When two Hispanic last names are shown for a primary taxpayer, enter the caret before the first last name.
  
  Example Enter As
  Your Name: Juan Garza Lerma JUAN<GARZA LERMA
  Your Name: Maria de Jesus Garza Spouse's Name: Juan Martinez MARIA<DE JESUS GARZA<& JUAN MARTINEZ
3. When more than two Hispanic last names are shown for a primary taxpayer, enter the caret(s) as shown below.
  
  Example Enter As
  Juan Garza Gomez Nazas JUAN GARZA<GOMEZ NAZAS
  Juan Garza Gomez-Nazas JUAN<GARZA GOMEZ-NAZAS
  Rosa Ramos Sanchez Martinez and Eduardo Martinez ROSA RAMOS<SANCHEZ MARTINEZ<& EDUARDO MARTINEZ
4. If "Y" joins multiple Hispanic last names, ignore the "Y" when determining the placement of the caret as shown below.
  
  Example Enter As
  Juan de la Oro Y Plata JUAN<DE LA ORO Y PLATA
5. When two last names are shown for a primary taxpayer and only one is Hispanic, enter the caret before the second last name.
  
  Example Enter As
  Mary Johnson Lerma MARY JOHNSON<LERMA
  John Acevedo Apple JOHN ACEVEDO<APPLE
  Lucy Lerma De Jones LUCY LERMA<DE JONES
Use the following rules for entering Asian-Pacific names.
1. When "Van" (male) or "Thi" (female) appears with an Asian-Pacific name, do not include it as part of the last name.
  
  Example Enter As
  Dang Van Le DANG VAN<LE
  Nhat Thi Pham NHAT THI<PHAM
2. The last name may appear first on the name line. Reverse the first and last names in this situation.
  
  Example Enter As
  Kwan, Kim Van & Yue Le KIM VAN & YUE LE<KWAN
Native American last names may contain several words.

Example Enter As
Mary Her Many Horses MARY<HER MANY HORSES
Spike Big Horn SPIKE<BIG HORN
Enter spaces as follows.
1. Enter a space for a period (.) or a slash (/).
  
  Note:
  
  When a slash (/) is present, treat it like a hyphen to determine the last name and name control, but do not enter a hyphen in the name line or name control fields in place of the slash.
  
  Example Enter As
  J. T. Periwinkle J T<PERIWINKLE
  Mary Apple/Pear MARY<APPLE PEAR
  Mary Apple/Pear and Joe Pear MARY<APPLE PEAR<& JOE PEAR
2. Space within a last name where shown.
  
  Example Enter As
  Mary Mc Donald MARY<MC DONALD
  John G. O Connor JOHN G<O CONNOR
3. Never enter two consecutive spaces.
  
  Example Enter As
  James K. T. Apple JAMES K T<APPLE
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.

Example Enter As
Dr. John Periwinkle JOHN<PERIWINKLE
Mr. Tom and Mrs. Kay Aspen TOM & KAY<ASPEN

Exception:

Enter "Mrs." as shown when shown with the husband’s name or when the first name cannot be determined.

Example Enter As
Mr. & Mrs. Tom L. Azure TOM L & MRS TOM L<AZURE
Mrs. George Apple MRS GEORGE<APPLE
Mrs. G Apple MRS G<APPLE

Reminder:

"Mrs." should only be used when used in the Name Line as specified in the previous example, otherwise see IRM 3.24.37.4.15(17)b.
Reverse the first and last names when the last name is obviously first.

Example Enter As
Apple, John JOHN<APPLE
Enter hyphens where shown.

Note:

Never space before or after a hyphen.

Example Enter As
James Purple-Orange JAMES<PURPLE-ORANGE
Joy Apple-Pear or Joe Pear JOY<APPLE-PEAR<& JOE PEAR
Omit and do not space for an apostrophe (') or parenthesis ().

Example Enter As
James R. O'Hickory JAMES R<OHICKORY
Cora Plum (Birch) CORA PLUM<BIRCH
Cora (Plum) Birch CORA PLUM<BIRCH

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

Example	Enter As
Hugh J. Apple Sr.	HUGH J<APPLE<SR
John Apple Jr. and Mary Apple	JOHN JR & MARY<APPLE
J.B.Oriole Jr. or Ann Wren	J B<ORIOLE<JR & ANN WREN
Mary and John Apple Jr.	MARY & JOHN<APPLE<JR
Fred Pear Minor	FRED<PEAR<MINOR
John Periwinkle M.D.	JOHN<PERIWINKLE

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

Example	Enter As
John E. Jackson 4th	JOHN E<JACKSON<IV
John H. Camelot III	JOHN H<CAMELOT<III
John Apple, Second	JOHN<APPLE<II
Mary Apple IV and John Apple IV	MARY IV & JOHN<APPLE<IV
John Apple IV and Mary Apple	JOHN IV & MARY<APPLE

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

In the entity area.
Above the entity area, if noticed.

Example	Enter As
James C. Green Jr. Dec'd	JAMES C<GREEN<JR DECD
Jim E. Deceased and Joy Brown	JIM E DECD & JOY<BROWN
John and Mary Dec'd Apple	JOHN & MARY DECD<APPLE
John and Mary Apple Decedent	JOHN & MARY<APPLE<DECD
John A. Doe Deceased and Jane B. Peach	JOHN A<DOE<DECD & JANE B PEACH
John B. Peach and Jane A. Doe Dec'd	JOHN B<PEACH<& JANE A DOE DECD
John A Deceased and Jane B Deceased Doe	JOHN A DECD & JANE B DECD<DOE
John A Doe Deceased and Jane B Peach Deceased	JOHN A<DOE<DECD & JANE B PEACH DECD

Omit "Estate of" if shown or edited.

Example Enter As
Estate of Frederick Jacana FREDERICK<JACANA

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

On a joint return, if either of the last names is missing, presume both taxpayers have the same last name.

Example Enter As
Your Name: John Apple Spouse's Name: Linda JOHN & LINDA<APPLE
Your Name: John Spouse's Name: Linda Apple JOHN & LINDA<APPLE

On a joint return, if one of the first names or both last names are missing, enter a period for the missing name(s).

Example	Enter As
Your Name: \\\\\_Apple Spouse's Name: Linda Apple	. & LINDA<APPLE
Your Name: John \\\\\Apple Spouse's Name: \\\\_\_Apple	JOHN & .<APPLE
Your Name: John Apple Spouse's Name: \\\\\_Orange	JOHN<APPLE<& . ORANGE
Your Name: John Spouse's Name: Linda	JOHN & LINDA< .

Consider a single letter the last name if it is not followed by a period. If followed by a period, consider it an initial.

Example Enter As
Danette B DANETTE<B
Joe Apple Y JOE APPLE<Y
Joe Apple Y. JOE<APPLE Y
Maria Nazas R MARIA NAZAS<R
Maria Nazas R. MARIA<NAZAS R
If only a single name appears in the entity area, enter a hyphen (-) in the first position followed by a caret (<) and the name. (The hyphen or the MINUS (-) key can be used.) Do not space between the hyphen, caret and the name.

Example Enter As
Goliath –<GOLIATH
Frances –<FRANCES
Rita J. –<RITA J

When entering a name at the NAME1 prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.

3.24.37.4.16 (01-01-2022)

Additional Information Line (AIL) Entries

Underlining will identify an entry for the AIL prompt.

Note:

Do not enter anything at the AIL if it is not edited, unless otherwise instructed.
1. The name line rules apply to names that are present in the AIL.
  
  Exception:
  
  Do not enter carets in the AIL field.
  
  Example Enter As
  Salad Trust, Executor for John Orange Decd NAME1: JOHN<ORANGE<DECD AIL: SALAD TRUST EXECUTOR
  Paul DECD & Freida Yew NAME1: PAUL DECD & FREIDA<YEW AIL: FREIDA YEW
2. If both a PO Box and a Street Address are present, enter the Street Address on AIL. (See IRM 3.24.37.4.17 (2)e for further instructions.)
  
  Example Enter As
  Mr. John Aster 000 Zero Street P.O. Box 1234 NAME1: JOHN<ASTER AIL: 000 ZERO ST ADD: PO BOX 1234
When entering an address at the AIL prompt, follow the street address procedures.

Example Enter As
123 East 10 Lane 1-B Post Office Box 95 AIL: 123 E 10TH LN 1 B ADD: PO BOX 95

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

Enter "%" , a space and the name.
Do not enter "%" with an address. "%" belongs with a name but never with an address.
If the only address present has In-Care-of (%), omit the % and enter it in the address line.
If only an e-mail address is present for the AIL field, enter a single pound sign (#).
If edited, enter as edited.
If multiple names are present for the AIL, enter the In-Care-of name (%) first, if present, then enter all other information from left to right starting with the first line containing information.

Example	Enter As
In care of Robert C. Apple	AIL: % ROBERT C APPLE
c/o 123 First Street 49 Main Road	AIL: 123 FIRST ST ADD: 49 MAIN RD
c/o 23 Oak Street (no other address)	AIL: ADD: 23 OAK ST
c/o Mary Peach	AIL: MARY PEACH ### Note: If c/o is not underlined, but other information is underlined as the AIL, enter only the underlined information. Do not enter "%" .
c/o John@email.com PO Box 834	AIL: # ADD: PO BOX 834

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.

Example	Enter As
John Aster DECD 49 Main Road	NAME1: JOHN<ASTER<DECD AIL: # ADD: 49 MAIN RD
John Aster DECD c/o 123 First Street 49 Main Road	NAME1: JOHN<ASTER<DECD AIL: 123 FIRST ST# ADD: 49 MAIN RD
John Aster DECD c/o Paul Yew 49 Main Road	NAME1: JOHN<ASTER<DECD AIL: % PAUL YEW ADD: 49 MAIN RD

When entering additional information at the AIL prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.

3.24.37.4.17 (01-01-2015)

Street Address Entries

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.

The street address must always be entered first.

Note:

Address information preceding the street address should be entered after all other street address information

Exception:

See IRM 3.24.37.4.17(2)e.

Example Enter As
Ste 820 291 Daisy Ln 291 DAISY LN STE 820
Apt 7 534 Red St Office B 534 RED ST OFFICE B APT 7
Wright College 123 Main St 123 MAIN ST WRIGHT COLLEGE
Wright 123 Main St 123 MAIN ST WRIGHT
Use standard address abbreviations unless the word is a proper name. See Exhibit 3.24.37–1 and Exhibit 3.24.37–2.

Example Enter As
45 Circle Drive 45 CIRCLE DR
96 Avenue C 96 AVE C
128 Northeast Lane 128 NORTHEAST LN
12 Parkway Street 12 PARKWAY ST
716 Parkway 716 PARKWAY
54 West Valley Street South 54 W VALLEY ST S
Abbreviate words not part of the proper name or numbered street.

Caution:

When a street address contains multiple, consecutive, street designations (e.g., street, avenue, circle, road, etc.), abbreviate the last street designation.

Example Enter As
17 South Court Street 17 S COURT ST
57 Park Circle Boulevard 57 PARK CIRCLE BLVD
12291 Country Place Drive 12291 COUNTRY PLACE DR
Directional addresses in the following formats should be entered as shown:

Example Enter As
3 South Circle 3 SOUTH CIR
37 North 40 West 37 N 40 W

When there is a P.O. Box and another address or additional information, and neither is edited, only the P.O. Box should be entered on the address line. The remaining address or information should be entered in the AIL (additional information line). If the AIL already contains an entry, enter only the P.O. Box in the address field. Disregard the remaining address or information.

Example	Enter As
Mr. John Aster 000 N. Zero Street P.O. Box 1234	NAME1: JOHN<ASTER AIL: 000 N ZERO ST ADD: PO BOX 1234
Mr. John Aster P. O. Box 1234 000 N. Zero St.	NAME1: JOHN<ASTER AIL: 000 N ZERO ST ADD: PO BOX 1234
Mr. John Aster P. O. Box 1234, 000 N. Zero St.	NAME1: JOHN<ASTER AIL: 000 N ZERO ST ADD: PO BOX 1234
Mr. John Aster Jane Smith Exec P. O. Box 1234, 000 Zero St.	NAME1: JOHN<ASTER AIL: JANE SMITH EXEC ADD: PO BOX 1234
Mr. John Aster P. O. Box 1234 PMB 12	NAME1: JOHN<ASTER AIL: PMB 12 ADD: PO BOX 1234
Mr. John Aster P.O. Box 10202 DHCC	NAME1: JOHN<ASTER AIL: DHCC ADD: PO BOX 10202
Mr. John Aster c/o Wrightax P.O. Box 10202 DHCC	NAME1: JOHN<ASTER AIL: % WRIGHTAX ADD: PO BOX 10202

When there are two unedited addresses and neither is a P.O. Box, or if two unedited P.O. Boxes are present, enter a single pound sign (#) in the address field, unless otherwise instructed.

Example Enter As
RR 1 Box 3 124 Main St ADD: #
P.O. Box 236 P.O. Box 137 ADD: #
If only an e-mail address is present in the address field, enter a single "#" sign.
Omit "No" , "No." , "Num" , "#" symbol and "Number" if it appears as a prefix to a house, apartment, Route, or PO Box number.

Note:

If No or No. is used as a direction, enter "N" only.

Example Enter As
859 Adams Avenue No 7 859 ADAMS AVE 7
57 Adams Avenue No. 7 57 ADAMS AVE 7
57 No 123 Ave 57 N 123RD AVE
123 Third Street #5 123 THIRD ST 5
123 Third Street Number 5 123 THIRD ST 5
Only add st, nd, rd, or th to a numbered street when there is a street designation (e.g., street, avenue, circle, road, etc.).

Exception:

Do not add suffix to numbered streets with fractions.

Example Enter As
102 S. 38 Road 102 S 38TH RD
102 S. 38 102 S 38
102 S. 38 Road W 102 S 38TH RD W
1801 N 13 1/2 Street 1801 N 13 1/2 ST
Always include Box or Private Mailbox (PMB) with the street address. PMB should be entered at the end of the address regardless of where shown in the address.

Example Enter As
102 S. 38 Private Mailbox 3 102 S 38 PMB 3
Private Mailbox 3 102 S. 38 102 S 38 PMB 3
405 Cedar Lane Box 37 405 CEDAR LN BOX 37
If a "Highway" name contains a number, always enter "HWY" before the number.

Example Enter As
40 Highway HWY 40

If data appears in an Apartment Number box/area, always enter "APT" before the apartment information. Never enter the apartment or Apt no. box/area data twice.

Exception:

If, in the Apt box, the taxpayer notates anything other than Apartment, such as: Lot, Unit, Space, the operator has the option of entering "APT" before the data in the box/area.

Example of Mailing Address	Example of Apt no.	Enter As
987 1st Circle	231	987 1ST CIR APT 231
987 1st Circle Apt 231	231	987 1ST CIR APT 231
562 Cedar Drive 76		562 CEDAR DR 76
253 State Avenue	Lot 9	253 STATE AVE APT LOT 9 or 253 STATE AVE LOT 9

Do not change text numbers to numeric digits or numeric digits to text numbers.

Exception:

For fractions, use numeric digits.

Example Enter As
One Main Street ONE MAIN ST
1 Main Street 1 MAIN ST
123 10th Lane 123 10TH LN
123 Tenth Lane 123 TENTH LN
167 One Half Eighth Lane 167 1/2 EIGHTH LN
Plurals for street, road, avenue, apartment, etc., will be entered as STS, RDS, AVES, APTS, etc.

Example Enter As
Elm and Oak Roads ELM AND OAK RDS
Never include the letters "APO" , "DPO" or "FPO" as part of the street address.
Omit "in care of" symbol (%) if shown with an address.

Example Enter As
c/o 246 Rose Court 246 ROSE CT
Space for all special characters in the address line. Never enter two consecutive spaces.

Exception:

See the following instructions for the ampersand (&), apostrophe ('), slash (/), and standard address abbreviations.

Example Enter As
357 Blue-Green St 357 BLUE GREEN ST
462 A. B. White Lane 462 A B WHITE LN
Always enter "AND" if an ampersand (&) is shown.

Example Enter As
Elm & Oak Roads ELM AND OAK RDS
Omit apostrophe (') if shown in address line. Do not space for apostrophe.

Example Enter As
630 O'York Place 630 OYORK PL
Enter a slash (/), if present, in the address line. Do not space before or after the slash.

Example Enter As
15 1/2 Tyler 15 1/2 TYLER
See Exhibit 3.24.37-1 for a listing of Standard Address Abbreviations that should always be used, unless the word is being used as a proper name.
See Exhibit 3.24.37-2, Optional Address Abbreviations, for a listing of Optional Address Abbreviations that must be used when an address line is too long, or may be used when the word is not the proper name of the street.

When entering the address information at the ADD prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.

3.24.37.4.18 (01-01-2014)

City, State, ZIP Code

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)).

3.24.37.4.18.1 (01-01-2024)

City/State and ZIP Code Generation

After pressing in the address field, a pop-up window appears. This window allows the system to generate the city and state from the first three letters of the city and the five-digit ZIP Code, accessing US Postal Service data.
The pop-up window contains City Key and ZIP Code fields:
1. Exit the City Key/ZIP Code pop-up window if the city is missing or illegible, if there are multiple cities/ZIP Codes, or if the ZIP Code is missing, illegible, or less than five-digits. Press , or press twice to exit the pop-up.
2. City Key - If there is a Major City Code (MCC), you may, at your option, enter the two-character code and press . See Exhibit 3.24.37-3. Otherwise, enter the first three letters of the city. If the first word of the city only has two letters, omit the space between the first and second word. When three letters are entered, the cursor automatically moves to the ZIP Code field.
  
  Note:
  
  Do not use abbreviations, such as N, NO, S, SO, E, W, ST, or FT when entering the City Key, even if the abbreviation is shown on the return. Instead, enter the first three letters of the spelled-out city name. This note only applies to entering the City Key. If the city must be manually entered in the C/S field, the standard abbreviation should be used, as directed in the instructions in IRM 3.24.37.4.18.2.
  
  Example Enter City Key As
  St. Louis SAI
  So. Pasadena SOU
  W. Covina WES
  Ft. Lauderdale FOR
  N. Kansas City NOR
  Mc Allen MCA
  El Segundo ELS
3. ZIP Code - Enter the five-digit (or first five digits of a nine-digit) ZIP Code, and press .
After entering the ZIP Code, the pop-up window closes.
- If an MCC and the ZIP Code were entered, no attempt is made to match against postal data. The MCC will appear in the C/S field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. Verify that the MCC and ZIP Code are correct and or through the generated fields.
- If the first 3 letters of the city and the ZIP Code were entered and a "good match" is found in the postal data, the city and state will be generated, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the C/S field. A "good match" occurs when there is one, and only one, exact match between the data entered in the pop-up window and the US Postal Service data. Verify that the City, State, and ZIP Code are correct and or through the generated fields. (If no state is shown on the return, but a "good match" was found, accept the generated state as correct.)
- There are certain cities for which the City/State generation fails. The reasons for this include alternative spellings or abbreviations for cities in the US Postal Service's database. For example, both Phila and Philadelphia, and Hono and Honolulu are valid city names, however because ISRP requires one and only one exact match, no City/State will be generated. Many of these cities have Major City Codes (MCC) associated with them. See Exhibit 3.24.37-4 for a list of MCCs that can be used when the City/State generation fails.
- If a generated city or City/State exceeds the number of characters allowed in the field, the system will generate a pound sign (#) as the last character of the city/state field.
- If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as generated. This includes cities with directions or abbreviations.
- Correct or change the City/State information only if a different city is generated.
- If there is no "good match" found and an MCC was not entered, the city and state must be entered manually. The ZIP Code will remain in the ZIP field.

3.24.37.4.18.2 (01-01-2014)

City/State Entry

If the city/state is not generated or must be changed, enter the city name as follows:
1. At your option, enter the Major City Code (MCC) for cities in your Submission Processing Site as shown in Exhibit 3.24.37-3.
2. Space for all special characters in the city/state line. Never enter two consecutive spaces.
  
  Exception:
  
  See the following instructions for the ampersand (&) and apostrophe (').
3. Always enter "AND" if an ampersand (&) is shown.
4. Omit apostrophe from city line. Do not space for an apostrophe.
5. Disregard all counties and parishes.
6. Townships and military installations should be entered if no city is shown.
  
  Example Enter As
  Delhi Township DELHI TOWNSHIP
  Delhi Twp DELHI TWP
  Wright Patterson AFB WRIGHT PATTERSON AFB
7. Correct obviously misspelled cities.
8. When "APO" "DPO" , or "FPO" is shown, enter "APO," "DPO" , or "FPO" as the city.
  
  Example Enter As
  APO APO
  DPO DPO
  FPO FPO
  
  Note:
  
  APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. If not an international return, ignore the international address if present with an APO/DPO/FPO address.
9. If North, South, East or West is shown at the beginning of the city name, use the standard abbreviation (e.g., N = North, S = South). In all other situations, spell out the direction. Major City Codes are not used in this instance.
  
  Example Enter As
  West Miami W MIAMI
  Pueblo West PUEBLO WEST
  East Covina E COVINA
  South San Francisco S SAN FRANCISCO
  North Ogden N OGDEN
10. If a number is shown as part of the city, it must be spelled out.
  
  Example Enter As
  84 EIGHTY FOUR
  1000 Oaks THOUSAND OAKS
Use the state codes in Exhibit 3.24.37-5.
APO/DPO/FPO States are entered as follows:
- Armed Forces Americas — AA
- Armed Forces Europe — AE
- Armed Forces Pacific — AP
- APO New York or APO AE — APO/AE
- DPO FL, DPO Miami, or DPO AA — DPO/AA
- FPO Seattle, FPO San Francisco, or FPO AP — FPO/AP
Note:

APO/DPO/FPO addresses are not International returns, even if an international address is present, unless one of the criteria for International returns is met. See IRM 3.24.3.1.10.2. If not an international return, ignore the international address if present with an APO/DPO/FPO address.
If two cities and/or states are present, enter a single pound sign (#).
When entering city/state information at the C/S prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.

3.24.37.4.18.3 (01-01-2024)

ZIP Code Entry

Enter the five-digit or nine-digit ZIP Code.
1. If the ZIP Code is less than five digits, press only.
2. If the ZIP Code is more than five digits and less than nine, enter the first five digits.
3. If the ZIP Code is more than nine digits, enter the first nine.
4. If illegible or missing, press only.
5. If two or more ZIP Codes are present, press only.
6. If the five-digit ZIP Code is generated using the CITY KEY/ZIP Code pop-up window, press only.

3.24.37.4.19 (01-01-2022)

International Returns

An international return is generally a tax return with an address outside of the 50 states and the District of Columbia. The most common other international returns contain at least one of the following:
- US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.4.19.1.2 (2).
  
  Note:
  
  Domestic addresses and APO/DPO/FPO addresses are not international returns unless one of the following are attached.
- Form 2555 or Form 2555-EZ, Foreign Earned Income (Attachment Sequence Number 34/34A/35).
  
  Note:
  
  If a Form 2555 or Form 2555–EZ is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.
- Form W-2 with foreign income (if noticed)
- Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
- Notation of Dual Status
- Primary taxpayer is a Non-Resident Alien (NRA)
- Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Attachment Sequence Number 68).
- Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).
- Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
Instructions for International Addresses received at a Submission Processing Site other than AUSPC.
1. Returns with international addresses will be sent to AUSPC. This includes all US Possessions. Examples are Puerto Rico and US Virgin Island addresses.
  
  Exception:
  
  Excise tax returns (e.g., Form 11-C, Form 720, and, Form 2290) should be transshipped after Deposit Activity to the Ogden campus. EP Form 5330 should be transshipped to the Ogden campus. Tax Exempt Government Entity (TEGE) returns (e.g., Form 990/990EZ, Form 990C, Form 990T, Form 1041-A, Form 4720, and Form 5227) should be transshipped after Deposit Activity to the Ogden campus.
2. If the return is unnumbered, it should be pulled from the block and routed to Receipt & Control.
3. If the return is numbered, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.
  
  Exception:
  
  With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.
  
  Note:
  
  If additional information in Section 01 or other sections have been entered prior to identifying the document as an international return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 in Section 01 (and the Remittance amount if it is a Remittance return), press , then press , and end the document.
General instructions for international returns received at AUSPC.
1. If additional information in Section 01 or other sections have been entered prior to identifying the document as a misblocked return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press , then press and end the document.
2. When entering international returns, follow international procedures first, unless otherwise instructed. Use regular Form 1040 procedures when there are no international procedures and for entry of the C/S prompt for domestic or U.S. possession addresses.
3. If the entity area of the return contains both a domestic (including US Possessions and APO/DPO/FPO addresses) and an international address, enter only the domestic address information in the appropriate entity lines. Disregard the international address information, even if edited.
4. Ignore prefixes, even if shown after the name, unless otherwise instructed. (See IRM 3.24.37.4.15 (9).
  
  Example Enter as
  William Hoyt Mr WILLIAM<HOYT
  Corazon Tolentino Ms CORAZON<TOLENTINO
  Estrella Parlor Dr ESTRELLA<PARLOR
5. Do not correct misspelled cities, provinces, countries, etc., Honor the taxpayer's spelling and abbreviations.
6. Do not use standard address abbreviations for international address returns unless edited by C&E. They should be used with US possessions or US domestic addresses.
7. Special character letters that have a corresponding key on the keyboard should be entered as the letter. Treat all other foreign characters as illegible.
  
  Example Enter As
  ñ N
  ö O
  ° (A degree sign) \# (treat as illegible and go to the next field)
8. Do not enter Action Code 651, even if edited.
9. See IRM 3.24.37.4.19.1 and IRM 3.24.37.4.19.2 for specific instructions on entry of international returns.
10. See IRM 3.24.37.4.19.1 and IRM 3.24.3.1.10.2(3) for specific instructions for entry of VI Cover Over returns.

3.24.37.4.19.1 (01-01-2014)

U.S. Possessions or Domestic Address International Returns (AUSPC only)

US possession or US domestic addresses contain:

Data Prompt
Taxpayer Name NAME1
AIL AIL (only if underlined or as instructed)
Street Address ADD
City Name and State or Possession abbreviation C/S
ZIP Code ZIP

3.24.37.4.19.1.1 (01-01-2019)

U.S. Possessions or Domestic Address International Returns Type of Entity

Follow normal entity determination procedures

Exception:

Consider Apartado, Apartado Postal, Aptdo., and Apdo. to be PO BOX when determining entity.

Exception:

For VI Cover Over returns, if the ZIP Code has been edited as “00801”, enter as Long Entity.

3.24.37.4.19.1.2 (02-14-2019)

U.S. Possessions or Domestic Address International Returns Entity Lines

For an address within the 50 states, Washington DC, Possessions, and APO/DPO/FPO addresses, follow instructions for NAME1, AIL, ADD, C/S, and ZIP entries found in IRM 3.24.37.4.15, IRM 3.24.37.4.16, IRM 3.24.37.4.17 and IRM 3.24.37.4.18, including Standard Address Abbreviations.

Exception:

For "In Care of" (c/o) names or places, enter "C/O" (C, slash O) and the name or place

Note:

Do not consider c/ as In Care of.

Exception:

Enter PO BOX for Apartado, Apartado Postal, Aptdo., and Apdo.

Exception:

Always enter APT for all variations of apartment, apartment no., apartamento, etc.

Exception:

For addresses in other than English, enter from left to right.

Exception:

For VI Cover Over returns, if the ZIP Code has been edited as “00801”, press for the ADD and C/S prompts. Enter the remaining entity elements following normal procedures.
U.S. Possession names have a two character "state" abbreviation. This may be either an edited or taxpayer entry.

US Possession State Abbreviation
American Samoa AS
Federated States of Micronesia FM
Guam GU
Marshall Islands MH
Northern Mariana Islands MP
Palau PW
Puerto Rico PR
Virgin Islands VI

3.24.37.4.19.2 (01-01-2014)

International Address Returns (AUSPC)

International addresses contain:

Data Prompt
Taxpayer Name NAME1
Street Address AIL (as instructed)
City, State, Province, Territory and Mail Routing Code ADD
Country C/S

3.24.37.4.19.2.1 (01-01-2014)

International Type of Entity (AUSPC)

For International addresses always enter as Long Entity.

3.24.37.4.19.2.2 (01-01-2014)

International AIL (AUSPC)

If the AIL is unedited on an International address, enter a single pound sign (#) at the AIL prompt.
For an International address return where DECD has been added, but no person's name is edited for the AIL, enter the AIL information followed by a pound sign (#) at the AIL prompt.
On International programs, for "in care of" (c/o) names or places, enter "C/O" (C, slash, O), space, and the name or place.
If an AIL is underlined, but an apartment box is not underlined, include the apartment box at the end of the street address in the AIL entry.
For International addresses, if an edited AIL contains multiple entries, enter in the following order:
1. In Care Of (c/o)
  
  Note:
  
  Do not consider c/ as In Care Of.
2. All other information from left to right starting with the first line containing information.
Do not use standard address abbreviations for International address returns unless edited by C&E.

Exception:

Always enter PO BOX for all versions of Apartado, Apartado Postal, Aptdo. Apdo., Post Office Box, P.O. box, etc.

Exception:

Always enter APT for all variations of apartment, apartment no., apartamento, etc.
For International addresses, do not enter suffixes for numbered street, etc.
For International addresses, enter "No" , "Num" , and "Number" as shown.

Exception:

See IRM 3.24.37.4.19.2.2(6).
On International programs, enter all hyphens, slashes, and ampersands regardless of whether the entry is a name or an address. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.

3.24.37.4.19.2.3 (01-01-2014)

International ADD (AUSPC)

On an International address, all information in the entity area not underlined, other than the taxpayer's name(s), or edited as the country, should be entered in the ADD field. Enter the information from left to right starting with the first line containing information.
Enter mailing codes where shown.

Note:

When entering a mailing code from Canada, it usually alternates between alpha and numeric characters.
Enter counties if present.
C&E may shorten part of the ADD entry by editing a shortened code for the city, state, or province. They may also circle out specific letters in the name that are not to be entered. These should be entered together with no spaces.
If International information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

Caution:

Some cities and countries can be the same.
On International programs, enter a slash (/) if present, do not space before or after the slash. Always enter "AND" for an ampersand. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.

3.24.37.4.19.2.4 (01-01-2014)

International C/S (AUSPC)

The foreign country to be transcribed in the C/S (City/State) field will be edited with a slash (/), the country, a slash (/), and a dollar sign ($). Enter as: slash, country, slash, and a period (.). Always enter a period instead of the dollar sign. If the country is missing or unedited, enter slash (/), slash (/), period (.).
If International information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

Caution:

Some cities and countries can be the same.
Directions in the country name must be completely spelled out. Do not use directional abbreviations.

Example Enter As
/E. Timor/$ /EAST TIMOR/.
/S. Africa/$ /SOUTH AFRICA/.
Always enter "AND" if an & (ampersand) is shown.
Enter a pound sign (#) for an illegible character and go to the next field.

Example Enter As
/South Korea/$ (the r is illegible) /SOUTH KO#
If multiple edited countries are present, enter a single pound sign (#) with no slashes.
Enter a pound sign (#) in the last position of the field for a FIELD OVERFLOW message.

Example Enter As
/British Indian Ocean Territory/$ /BRITISH INDIAN OCEAN TE#

3.24.37.4.19.2.5 (01-01-2014)

International ZIP(AUSPC)

For International addresses, press for ZIP.

3.24.37.4.19.2.6 (02-14-2019)

International Return Examples (AUSPC)

Examples:

Example	Enter As
825 Old Church Road Dublin/Ireland/$	AIL: 825 OLD CHURCH ROAD ADD: DUBLIN C/S: /IRELAND/.
625 St. Martin Place London UK/United Kingdom/$ (UK is circled out)	AIL: 625 ST MARTIN PLACE ADD: LONDON C/S: /UNITED KINGDOM/.
Krasilovskaya 10 Kiev - 90 016H /Ukraine/$	AIL: KRASILOVSKAYA 10 ADD: KIEV 90 016H C/S: /UKRAINE/.
2, Avenue Gabriel 75382 Paris /France/$	AIL: 2 AVENUE GABRIEL ADD: 75382 PARIS C/S: /FRANCE/.
23 Via Bologne Rome Italia	AIL: # ADD: 23 VIA BOLOGNE ROME ITALIA C/S: //.

3.24.37.4.19.3 (01-01-2019)

International Miscellaneous (AUSPC)

Money amounts that are not in US currency, press for the field.
Some European countries use commas in place of periods and vice versa when reporting money amounts on tax returns. For example: 36,02 for $36.02. See examples below for entry guidelines.

Shown Dollars only entry Dollars and cents entry
129.736,06 129736 129736.06
1.027,86 1027 1027.86
1.275.163 1275163 1275163.00
1368,65 1368 1368.65
86,37 86 86.37
On International programs (46xxx), do not Action Code 610 due to the return having a domestic address. This includes APO/FPO/DPO addresses. It has been determined that this document meets International requirements.
In an International program, if the ISRP system does not allow you to enter data for Sections 34/35 (Form 2555/2555-EZ), enter an Action Code 610 for a misblocked document. (This will happen when the DLN begins with 21.) Please notify your manager or work leader immediately about any problems where you are consistently entering an Action Code 610 in a block. C&E should be notified and the problem corrected before the remainder of the block is entered.
For International telephone numbers, ignore 11 and follow regular telephone procedures. See IRM 3.24.37.4.20.
If gold is the only thing present in the Direct Deposit area for the RTN and/or DAN, do not enter the section.

3.24.37.4.20 (01-01-2014)

Transcribing Telephone Numbers

Enter the first 10 characters of the Preparer's Telephone Number from the Preparer's area of the return, or from the stamp, label, or written below the Preparer's area.
A-Z and 0-9 are valid.
If two telephone numbers are present, enter the first 10 characters of the first complete telephone number.
Ignore blanks and special characters.
Disregard a leading "1" or "011" , hyphens (-), and parentheses [()].
Do not enter the telephone number if it is incomplete (not at least 10 characters), any characters are illegible, or if all the characters are the same.

3.24.37.4.21 (01-01-2014)

Error Correction

To correct a field or character on the current section, use the following procedures:
1. Press the , arrow keys, or to reposition the cursor on the field/character that is to be corrected.
2. Enter the correct data.
3. After correcting the data, press to end the field.
To correct a field or character in a previously entered section, use the following procedures:
1. Press or to access Command Mode.
2. Press and to move backward and forward one section at a time.
3. Press to Edit.
4. Make corrections to data fields in the section.
5. Press on the last MUST ENTER field, or on the last field of the section to save the edited section. Press to return to the Command Mode, then press the appropriate function key (i.e., to append to end).

3.24.37.4.22 (01-01-2014)

Error Messages

If a message can be overridden, the EOP can press either to clear the message and override, or to only clear the message.
If you receive a message and cannot correct it, contact the Manager.

3.24.37.4.23 (01-01-2014)

End of Block

When the last section of a document with Serial Number 99 is entered, the system will end the block and may prompt for the next ABC.
If a block has less than 100 documents, after the last document has been ended, end the block by overlaying the "01" in the SECT: prompt with "EB" . The system will end the block and may prompt for the next ABC.
If the next block of work does not have the same program number as the previous block, close the EOP Dialog box and re-access Original Entry.
To return to the Data Entry Operations window, close the EOP Dialog box if necessary.

3.24.37.4.24 (01-01-2014)

Workstation Security

While a block is in process, the system will store data entries until the block is completed.
If entry of data is interrupted (break, meetings, etc.) or if leaving the workstation for an extended period:
1. Complete the section being entered, if applicable.
2. Press twice to return to the Data Entry Operations window.
3. Lock the workstation or log off if necessary.

3.24.37.4.25 (01-01-2014)

Inserting and Deleting Documents

To insert a document, use the following procedures:
1. Press or for Command Mode.
2. Press +.
3. Enter the data for the inserted document.
4. Complete and exit the section.
5. Press to access Command Mode.
6. Press for "APPEND TO END" .
To delete a document, use the following procedures:
1. Press or for Command Mode.
2. Press or to scroll back to a previous Section 01, or or to scroll forward to the Section 01 of the document to be deleted, or press to locate a specific document and section.
3. Press to delete. A confirmation message appears. Press "Y" .
4. Press for "APPEND TO END" .

3.24.37.5 (11-18-2020)

Block Edit

Block edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. Following are the procedures to select a block of work for Block Edit and the results associated with each procedure.

Block Edit for EOPs is accessed as follows:

Actions	Results
Select Block Edit from the Data Entry Operations window.	The BE Request Work Dialog box appears.
Press to move to the desired selection criteria - either ABC/SOP combination, or Block DLN/RPSID/GPPID, or use +A to select ABC, or +B for block DLN.	Cursor is positioned in the desired selection criteria.
Press or OK.	Section 01 of the first document appears.

EOPs can select a block of work for Block Edit when the block is in the following statuses:
- OE Partial
- OE Complete
- KV Partial
- Format Complete
If the block is in OE Partial and the EOP performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block.

Block Edit for QRs is accessed as follows:

Actions	Results
Access BE as a Quality Reviewer.	QR Request Work Dialog box appears.
Press to move to the desired selection criteria.	Cursor is positioned in the desired selection criteria.
Enter either the EOP User ID if selecting work for an individual employee, or Program Number if selecting work from a program, etc.	User ID or Program Number appears.
Press .	The QR Select Work Dialog box appears, with the Block DLN/RPSID/GPPID from which to select.
Use arrow key to highlight the block.	Block is highlighted.
Press .	Section 01 of the first document is displayed.

To retrieve blocks using a QR ID, the block status should be "OE Complete" . Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .
All users are able to view data. EOPs are able to change data. There is a system configuration parameter to allow QR to change data. For this to be invoked, a System Administrator must change the configuration parameter.
Once in BE, the navigation is exactly the same as for OE. The same rules apply when performing BE as for OE. All field validation and field type rules are the same.

3.24.37.6 (01-01-2014)

Operator Statistics

The Individual OPSTATS Report is an on-screen display that shows the EOP's production statistics for the current shift. To access the report, select OPSTATS from the Data Entry Operations window. Press to view the report. To delete the report, press <ALT> and .

Exhibit 3.24.37-1

Standard Address Abbreviations

The following standard address abbreviations should always be used, unless the word is being used as a proper name.

WORD	ABBR	WORD	ABBR
Air Force Base	AFB	One-half (all fractions space before and after the number)	1/2
Apartment	APT	Parkway	PKWY
Avenue	AVE	Place	PL
Boulevard	BLVD	Plaza	PLZ
Building	BLDG	Post Office Box, P.O. Box, P.O. Drawer, POB, PO	PO BOX
Circle	CIR	Private Mailbox, PMB	PMB
Court	CT	Road	RD
Department	DEPT	Room	RM
Drive	DR	Route, RT, Rte.	RTE
East, Ea	E	Rural Route, Rural Delivery, R.D., RFD, R.F.D., RR, R.R.	RR
Floor, Flr	FL	South, So., So	S
Fort	FT	Southeast, S.E.	SE
Highway	HWY	Southwest, S.W.	SW
Highway Contract	HC	Space	SPC
Lane	LN	Square	SQ
North, No., No (See 3.24.37.6.16(2)h for rules.)	N	Street	ST
Northeast, N.E.	NE	Suite	STE
Northwest, N.W.	NW	Terrace, Terr	TER
		West, We	W

Exhibit 3.24.37-2

Optional Address Abbreviations

The following is a list of additional address abbreviations honored by the post office. See Exhibit 3.24.37-2 for a listing of Optional Address Abbreviations that must be used when an address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field.

WORD	ABBR	WORD	ABBR	WORD	ABBR
Alley	ALY	Ford	FRD	Overpass	OPAS
Annex	ANX	Forest	FRST	Passage	PSGE
Arcade	ARC	Forge	FRG	Penthouse	PH
Basement	BSMT	Fork	FRK	Pine	PNE
Bayou	BYU	Forks	FRKS	Plain	PLN
Beach	BCH	Freeway	FWY	Plains	PLNS
Bend	BND	Front	FRNT	Point	PT
Bluff	BLF	Gardens	GDNS	Port	PRT
Bottom	BTM	Gateway	GTWY	Prairie	PR
Branch	BR	Glen	GLN	Radial	RADL
Bridge	BRG	Green	GRN	Ranch	RNCH
Brook	BRK	Grove	GRV	Rapids	RPDS
Burg	BG	Hangar	HNGR	Rest	RST
Bypass	BYP	Harbor	HBR	Ridge	RDG
Camp	CP	Haven	HVN	River	RIV
Canyon	CYN	Heights	HTS	Shoal	SHL
Cape	CPE	Hill	HL	Shoals	SHLS
Causeway	CSWY	Hills	HLS	Shore	SHR
Center	CTR	Hollow	HOLW	Shores	SHRS
Cliffs	CLFS	Inlet	INLT	Skyway	SKWY
Club	CLB	Island	IS	Spring	SPG
Common	CMN	Islands	ISS	Springs	SPGS
Corner	COR	Junction	JCT	Station	STA
Corners	CORS	Key	KY	Stravenue	STRA
Course	CRSE	Knolls	KNLS	Stream	STRM
Cove	CV	Lake	LK	Summit	SMT
Creek	CRK	Lakes	LKS	Throughway	TRWY
Crescent	CRES	Landing	LNDG	Trace	TRCE
Crest	CRST	Light	LGT	Track	TRAK
Crossing	XING	Loaf	LF	Trafficway	TRFY
Crossroad	XRD	Lobby	LBBY	Trail	TRL
Curve	CURV	Locks	LCKS	Trailer	TRLR
Dale	DL	Lodge	LDG	Tunnel	TUNL
Dam	DM	Lower	LOWR	Turnpike	TPKE
Divide	DV	Manor	MNR	Underpass	UPAS
Estates	EST	Meadows	MDWS	Union	UN
Expressway	EXPY	Mill	ML	Upper	UPPR
Extension	EXT	Mills	MLS	Valley	VLY
Falls	FLS	Mission	MSN	Viaduct	VIA
Ferry	FRY	Mount	MT	View	VW
Field	FLD	Mountain	MTN	Village	VLG
Fields	FLDS	Neck	NCK	Ville	VL
Flats	FLTS	Office	OFC	Vista	VIS
		Orchard	ORCH	Wells	WLS

Exhibit 3.24.37-3

Major City Codes

State	City	MCC
District of Columbia	Washington, D.C.	DC
Puerto Rico	San Juan	XJ
Alabama	Auburn	AF
	Birmingham	BI
	Florence	FC
	Huntsville	HU
	Mobile	MO
	Montgomery	MG
	Tuscaloosa	TB
Alaska	Anchorage	AN
	Fairbanks	FK
Arizona	Chandler	YZ
	Glendale	GE
	Mesa	MZ
	Peoria	PY
	Phoenix	PX
	Scottsdale	YS
	Tempe	TE
	Tucson	TU
Arkansas	Fayetteville	FB
	Fort Smith	FS
	Jonesboro	JB
	Little Rock	LR
	North Little Rock	NL
	Pine Bluff	PB
California	Alhambra	YA
	Anaheim	AH
	Bakersfield	BD
	Berkeley	BE
	Chula Vista	DV
	Fresno	FO
	Glendale	GL
	Huntington Beach	HB
	Inglewood	ID
	Irvine	IV
	Long Beach	LB
	Los Angeles	LA
	Modesto	MC
	North Hollywood	NW
	Oakland	OA
	Oceanside	OE
	Oxnard	OX
	Palo Alto	PQ
	Pasadena	PD
	Riverside	RS
	Sacramento	SC
	Salinas	YL
	San Bernadino	SR
	San Diego	SD
	San Francisco	SF
	San Jose	SJ
	Santa Ana	SA
	Santa Barbara	SZ
	Stockton	SN
	Torrance	TN
	Van Nuys	VN
Colorado	Arvada	AV
	Aurora	AZ
	Boulder	BV
	Colorado Springs	CS
	Denver	DN
	Greeley	GC
	Lakewood	LW
	Pueblo	PU
	Westminster	WD
Connecticut	Bridgeport	BP
	Hartford	HD
	New Haven	NH
	Stamford	ST
	Waterbury	WT
Delaware	Wilmington	WI
Florida	Boca Raton	BZ
	Bradenton	BG
	Cape Coral	CF
	Clearwater	CQ
	Daytona Beach	DF
	Fort Lauderdale	FL
	Fort Pierce	FP
	Gainesville	GF
	Hialeah	HI
	Hollywood	HW
	Jacksonville	JV
	Lakeland	LK
	Melbourne	ML
	Miami	MF
	Orlando	OR
	Pembroke Pines	PP
	Pensacola	PE
	Punta Gorda	PJ
	St. Petersburg	SP
	Sarasota	XS
	Tallahassee	TL
	Tampa	TA
	Titusville	TT
	West Palm Beach	WP
	Winter Haven	WG
Georgia	Albany	AY
	Athens	AE
	Atlanta	AT
	Augusta	AG
	Columbus	CM
	Macon	MA
	Marietta	MT
	Savannah	GS
Hawaii	Honolulu	HL
Idaho	Boise	BS
	Pocatello	PC
Illinois	Aurora	AO
	Champaign	CX
	Chicago	CH
	Decatur	DT
	East Saint Louis	ES
	Evanston	EN
	Joliet	JT
	Naperville	NP
	Oak Park	OP
	Peoria	PL
	Rockford	RF
	Springfield	XL
Indiana	Bloomington	BQ
	Evansville	EV
	Fort Wayne	FY
	Gary	GY
	Hammond	HM
	Indianapolis	IN
	Lafayette	LF
	South Bend	SB
	Terre Haute	TH
Iowa	Cedar Rapids	CR
	Davenport	DP
	Des Moines	DM
	Dubuque	DQ
	Sioux City	SX
	Waterloo	WL
Kansas	Kansas City	KA
	Overland Park	OV
	Shawnee Mission	SM
	Topeka	TP
	Wichita	WK
Kentucky	Lexington	LX
	Louisville	LE
	Owensboro	OW
Louisiana	Baton Rouge	BR
	Bossier City	BW
	Lafayette	LL
	Lake Charles	LC
	Metairie	MI
	Monroe	MB
	New Orleans	NO
	Shreveport	SH
Maine	Augusta	AA
	Lewiston	LT
	Portland	PT
Maryland	Baltimore	BA
	Cumberland	CK
	Gaithersburg	GG
	Silver Spring	SS
Massachusetts	Boston	BO
	Cambridge	CB
	Fall River	FR
	Lawrence	LQ
	Lowell	LM
	Lynn	LY
	New Bedford	ND
	Newton	NE
	Quincy	QU
	Springfield	XA
	Worcester	WE
Michigan	Ann Arbor	AP
	Battle Creek	QK
	Dearborn	DB
	Detroit	DE
	East Lansing	ET
	Flint	FT
	Grand Rapids	GR
	Kalamazoo	KZ
	Lansing	LG
	Muskegon	MK
	Saginaw	SG
	Sterling Heights	YH
	Warren	WR
Minnesota	Bloomington	BN
	Duluth	DL
	Minneapolis	MS
	St. Paul	SU
Mississippi	Biloxi	BL
	Greenwood	GW
	Hattiesburg	HT
	Jackson	JN
	Meridian	MD
Missouri	Independence	IE
	Kansas City	KC
	Springfield	XO
	St. Joseph	XM
	St. Louis	SL
Montana	Billings	IB
	Great Falls	GT
	Helena	HE
	Missoula	MM
Nebraska	Lincoln	LN
	Omaha	OM
Nevada	Henderson	HF
	North Las Vegas	NT
	Las Vegas	LV
	Reno	RE
New Hampshire	Manchester	MR
	Nashua	NS
	Portsmouth	PS
New Jersey	Atlantic City	AC
	Camden	CD
	East Orange	EO
	Elizabeth	EL
	Hackensack	HS
	Jersey City	JC
	New Brunswick	NB
	Newark	NK
	Paterson	PN
	Trenton	TR
New Mexico	Albuquerque	AQ
	Las Cruces	LZ
	Santa Fe	YF
New York	Albany	AL
	Binghamton	BC
	Bronx	BX
	Brooklyn	BK
	Buffalo	BF
	Far Rockaway	RK
	Flushing	FG
	Jamaica	JA
	Jamestown	JM
	Long Island City	LI
	New York	NY
	Niagara Falls	NF
	Rochester	RC
	Schenectady	SK
	Staten Island	SI
	Syracuse	SY
	Utica	UT
	White Plains	WJ
	Yonkers	YK
North Carolina	Asheville	AS
	Chapel Hill	CJ
	Charlotte	CE
	Durham	DU
	Fayetteville	FN
	Gastonia	GN
	Greensboro	GO
	High Point	HC
	Raleigh	RL
	Wilmington	WN
	Winston-Salem	WS
North Dakota	Bismarck	BB
	Fargo	FA
Ohio	Akron	AK
	Canton	CA
	Cincinnati	CN
	Cleveland	CL
	Columbus	CO
	Dayton	DY
	Hamilton	HA
	Lorain	LO
	Parma	PZ
	Springfield	XH
	Toledo	TO
	Warren	WO
	Youngstown	YO
Oklahoma	Norman	NR
	Oklahoma City	OC
	Tulsa	TS
Oregon	Eugene	EU
	Portland	PO
	Salem	XR
Pennsylvania	Allentown	AW
	Bethlehem	BM
	Easton	EA
	Erie	ER
	Harrisburg	HG
	Johnstown	JO
	Lancaster	LP
	Philadelphia	PH
	Pittsburgh	PI
	Reading	RD
	Scranton	XC
	Wilkes-Barre	WB
	Williamsport	WM
	York	YR
Rhode Island	Cranston	RT
	Providence	PR
	Warwick	WW
South Carolina	Anderson	AJ
	Charleston	CT
	Columbia	CU
	Florence	FE
	Greenville	GV
	North Charleston	NC
	Rock Hill	RH
	Spartanburg	SQ
South Dakota	Aberdeen	AD
	Sioux Falls	IQ
Tennessee	Chattanooga	CG
	Clarkesville	YN
	Johnson City	JH
	Kingsport	KP
	Knoxville	KN
	Memphis	ME
	Nashville	NA
Texas	Abilene	AB
	Amarillo	AM
	Arlington	IA
	Austin	AU
	Brownsville	BJ
	Beaumont	BT
	Corpus Christi	CC
	Dallas	DA
	El Paso	EP
	Fort Worth	FW
	Galveston	GA
	Garland	GD
	Harlingen	HR
	Houston	HO
	Irving	IR
	Laredo	LD
	Lubbock	LU
	Plano	PF
	Port Arthur	PA
	San Antonio	SO
	Waco	WX
	Wichita Falls	WF
Utah	Ogden	OG
	Provo	PV
	Salt Lake City	XU
	West Valley City	WC
Vermont	Burlington	BU
Virginia	Alexandria	AX
	Arlington	AR
	Charlottesville	CV
	Chesapeake	CP
	Hampton	HP
	Newport News	NN
	Norfolk	NV
	Petersburg	PG
	Portsmouth	PM
	Richmond	RI
	Roanoke	RO
	Virginia Beach	VB
Washington	Bellingham	BH
	Bremerton	BY
	Kennewick	KW
	Olympia	OL
	Seattle	SE
	Spokane	SW
	Tacoma	TC
	Vancouver	VA
West Virginia	Charleston	CW
	Huntington	HN
	Parkersburg	PK
	Wheeling	WH
Wisconsin	Green Bay	GB
	Janesville	JE
	Kenosha	KE
	Madison	MN
	Milwaukee	MW
	Oshkosh	OK
	Racine	RA
	Sheboygan	XB
	West Allis	WA
Wyoming	Casper	CZ
	Cheyenne	CY

Exhibit 3.24.37-4

Majors City Codes (MCCs) for which City/State Generation Fails

State	City	MCC
Alabama	Montgomery	MG
Florida	Hialeah	HI
	Jacksonville	JV
Georgia	Atlanta	AT
	Columbus	CM
Hawaii	Honolulu	HL
Massachusetts	Newton	NE
New York	New York	NY
	Schenectady	SK
	Syracuse	SY
North Carolina	Winston-Salem	WS
Ohio	Akron	AK
Pennsylvania	Philadelphia	PH
	Pittsburgh	PI
South Carolina	Charleston	CT
Tennessee	Kingsport	KP
	Memphis	ME
	Nashville	NA
Texas	El Paso	EP
Utah	Salt Lake City	XU
Virginia	Charlottesville	CV
	Virginia Beach	VB
Wisconsin	West Allis	WA

Exhibit 3.24.37-5

State Codes for States

The following State Codes should always be used for States.

State	Abbreviation	State	Abbreviation
Alabama	AL	Montana	MT
Alaska	AK	Nebraska	NE
Arizona	AZ	Nevada	NV
Arkansas	AR	New Hampshire	NH
California	CA	New Jersey	NJ
Colorado	CO	New Mexico	NM
Connecticut	CT	New York	NY
Delaware	DE	North Carolina	NC
District of Columbia	DC	North Dakota	ND
Florida	FL	Ohio	OH
Georgia	GA	Oklahoma	OK
Hawaii	HI	Oregon	OR
Idaho	ID	Pennsylvania	PA
Illinois	IL	Rhode Island	RI
Indiana	IN	South Carolina	SC
Iowa	IA	South Dakota	SD
Kansas	KS	Tennessee	TN
Kentucky	KY	Texas	TX
Louisiana	LA	Utah	UT
Maine	ME	Vermont	VT
Maryland	MD	Virginia	VA
Massachusetts	MA	Washington	WA
Michigan	MI	West Virginia	WV
Minnesota	MN	Wisconsin	WI
Mississippi	MS	Wyoming	WY
Missouri	MO

Exhibit 3.24.37-6

State Codes for US Possessions (Austin Only)

US Possessions (for International Returns Only)

State	Abbreviation	State	Abbreviation
Puerto Rico	PR	Virgin Islands	VI
Guam	GU	American Samoa	AS
Northern Mariana Islands	MP	Marshall Islands	MH
Federated States of Micronesia	FM	Palau	PW

Exhibit 3.24.37-7

Valid Received Date Stamps

This graphic shows 17 examples of valid Received Date Stamps.

Please click here for the text description of the image.

Exhibit 3.24.37-8

Invalid Received Date Stamps

This graphic shows 8 examples of invalid Received Dates.

Please click here for the text description of the image.

Exhibit 3.24.37-9

Glossary

Term	Definition
Alpha Block Control (ABC)	A three-character code assigned to each block of documents for submission processing control purposes. It is normally pre-printed in the upper left corner of the control document (e.g., Form 813, Form 1332, or Form 3893). However, it may be hand printed, and appear in another location, i.e., in the box entitled "Block Control Number" .
Batch Number	A number assigned to a group of blocks to aid in the control of documents during subsequent processing.
Blank Section	A Blank Section is a section where only the Must Enter fields are entered.
Block Out of Balance (BOB)	A condition exists in a given block of documents that creates an out-of-balance condition. Common examples of BOB conditions are: the sum of money amounts in each document does not match the Block Header total for the block or the actual count of documents within the block may be different than the count from the Block Header. A KV EOP may BOB a block by overlaying the Section Number with "BB" .
Calendar Year	Twelve (12) consecutive months ending December 31.
Check Digit	Two alpha characters, A to Z (excluding E, G, and M) that are derived by applying a mathematical formula to the EIN or SSN at the National Computing Center.
Document Locator Number (DLN)	A fourteen (14) digit number assigned to each document for control purposes. The computer-generated fourteenth (14th) digit may be changed on re-input or prior year documents as needed. The number is made up as follows: * Digits 1-2 — File Location Code (Submission Processing Site or D.O.) * Digit 3 — Tax Class * Digits 4-5 — Document Code * Digits 6-8 — Julian Date (numeric day of the year) * Digits 9-11 — Block Number * Digits 12-13 — Serial Number * Digit 14 — Year Digit (ISRP will generate the current processing year as the year digit. Re-input and prior year documents may require manual entry of the year digit.)
Edited Data	Colored pencil and/or ink entries and alterations to existing entries on documents by other IRS functional areas, such as Code and Edit, Entity, etc., Examples include colored pencil and/or ink circling, X-ing, underlining and changing of existing entries, and new entries.
Element	An item of information that is to be transcribed. Each element has been clearly identified on the ISRP Transcription Operation Sheets to indicate its location on the document, the sequence of transcription, and the instructions for transcription.
End of Block (EB)	"EB" must be entered if the block does not contain 100 documents. The OE EOP will overlay the Section Number with "EB" . The block will automatically end after 100 documents are entered.
Entity Area	The face of a document where the name, address, and Taxpayer Identification Number may appear.
Field	Where data is entered for each element within a section, (e.g., SSN, Name Control, etc.). A field may be either fixed or variable in length.
Field Termination Keys	1. or <-> (MINUS) keys. identifies a positive field or indicates that no data was present for the field. <-> (MINUS) identifies negative amounts. 2. , or *<\>** on the numeric keypad may be used as a field termination key when used to move to the next MUST ENTER field.
Filling Periods	In fixed-length elements, all positions must be filled (except in the Primary Name Control) to assure proper processing. If data is not present or is incomplete, filling periods are entered in the blank positions.
Fiscal Year	Twelve (12) consecutive months ending on the last day of any month other than December or a 52-53-week year.
Fixed Length Element	An element of data that does not require the use of a field termination key. Every position allocated to the element must be filled. When data for a position is not available, periods must be inserted, except for the Primary Name Control (NC). When the Primary Name Control is less than 4 characters, filling periods are not required, but pressing is necessary. This procedure assures that the data is sequenced in a manner that the system can recognize for subsequent processing.
Intermediate Entity	A document entered with a Name Control/Check Digit, TINs, and the full address. Used to update the address on accounts already established on the Masterfile.
Log On/Log Off	The procedures used to log on and off the ISRP system.
Long Entity	A document entered with the TINs, full name, AIL, and address. Used to establish accounts on the Masterfile and to update accounts already established.
Missing Section Indicator	A section was present and transcribed by the OE EOP, but the document was physically missing at KV is indicated by the KV EOP overlaying the Section Number with "MS" .
Mixed Data	An EOP has transcribed the entity from one document and the remaining information from another document.
Negative Entries	Data Conversion will transcribe entries as negative if bracket(s) are pre-printed on the form, bracketed or otherwise indicated as negative by the taxpayer, or edited by IRS personnel. If the field does not accept minus in the field termination column (Fld. Term.) of the IRM, enter the amount and press unless otherwise instructed.
Non-Compute	A tax return on which the taxpayer reported all income items but did not compute the tax.
Partial Entity	A document entered with TINs, name line, and/or AIL. Used to update the name line or AIL on accounts already established on the Masterfile.
Positive Entries	Line entries on a return that are not negative entries. These fields will be terminated with .
Prior Year	A tax return with a due date prior to the current processing year.
Prompt	A word, phrase, or instruction that appears on the screen to indicate what should be entered by the EOP or what action should be taken.
Record	A structured unit of data shown on the workstation display, one screen at a time.
Re-entry Blocks	1. Re-entry blocks contain documents that were incorrectly processed initially and must be re-entered in ISRP. They consist of three types, depending on the point at which they fall out: 1. Documents that fall out during submission processing (for example, during Error Resolution) are classified as "SC Reinputs" , and are identified with Re-entry Source Code "4" . 2. A document that falls out during Master File processing as Unpostable is classified as a "Reinput of Unpostable Document" and is identified with Re-entry Source Code "N" . 3. A document that has posted incorrectly to the Master File is called a "Reprocessable" , and is identified with Re-entry Source Code "R" . 2. The generated year digit and the year digit in box 12 on Form 3893 must be the same.
Section	A series of fields that have been grouped together for processing purposes and assigned an identifying Section Number.
Serial Number	The last two digits before the year digit of the Document Locator Number (DLN). The year digit is the last digit of the DLN and may be after a hyphen, or in a larger size font than the serial numbers.
Short Entity	A document entered with Check Digit/Name Control and TINs. Used for accounts already established on the Masterfile with no entity change.
Special Characters	Special Characters are any keyboard characters that are not alpha or numeric. Enter a space for a special character unless otherwise instructed. When the "Instructions" column of the program-specific IRMs indicate to "ignore" or "omit" special characters, do not enter a space. ### Note: Never enter two consecutive spaces.
Variable Length Element	An element of data that is closed with a field termination key. Only the positions required to enter the data are utilized. The use of a field termination key signifies the end of data and is used to sequence the data for subsequent processing. A variable length element may contain fixed length data in addition to variable data; i.e., a Transaction Code (fixed length) and a related amount (variable length) constitutes one variable length element.

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