3.11.3. Individual Income Tax Returns

(1) DLNs are unique numbers assigned to every return processed by the Automatic Data Processing (ADP) Systems. The DLN is used to control, identify, and locate the document.

(2) The sixth, seventh, and eighth digits in the DLN make up the Julian date.

1. The Julian date is the numeric day of the year. For example, April 15, 2024, is Julian date 106, which is the 106th day of 2024.

(3) The twelfth and thirteenth digits of the DLN are the serial number.

1. Returns in a block are numbered from "00" to "99". The maximum number of returns in a numbered block is 100.

2. Numbered returns in a block must be kept in serial number order.

(1) Form 3471, Edit Sheet, is transcribed as sequence code number “02”.

(2) Edit money amounts on Form 3471 in dollars only for all form types (1040/A/EZ).

(3) Staple Form 3471 to the left side margin of page 1 below the caption area or if using Form 3471-E, staple it to the back of the return facing out.

(4) Edit Form 3471 as follows:

(1) Some returns need research, referral, or action before they can be processed. Form 4227, Intra-SC Reject or Routing Slip, is often used to identify these special conditions and initiate actions.

(2) Take the following actions when a numbered return needs research, referral, or action before further processing:

1. Edit the correct Action Code.

2. Prepare Form 4227 and note the reason for rejection.

3. Staple below the caption area of return.

4. Leave the return in the block.

(3) Prepare Form 4227 when an unnumbered return/document is withdrawn from processing, and:

(1) Always edit an Action Trail on the return when an attachment is removed. For example, when a form or letter is detached from a return, edit notations such as "detached 9465" or "detached TP correspondence".

(2) Edit an Action Trail on the detached document unless it's an original personal document. If present on the return, all the following must be present or edited on all detached items:

• Current date on current year returns if before ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, otherwise use the received date in "MMDDYY" format.

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on a timely return with no received date, edit a date of "041524".

• Tax period in "YYMM" format.

• Form from which detached.

• Taxpayer's name(s).

• Primary/secondary taxpayer's identification number(s).

• Taxpayer's address.

(3) Internally route detached items using Form 4227.

(4) When returning original documents back to the taxpayer, the work leader will complete and attach Form 14219, Return of Documentation to the Taxpayer. Check the correct box on Form 14219 to Identify the returned item.

(1) An Action Code is a three-digit numeric character used to reject a document and identify the reason for rejection.

(2) Assign only one Action Code to a document. Edit Action Codes in the following priority:

1. "300"

2. "310"

3. "4XX"

4. "6XX"

5. "2XX"

6. "3XX"

(3) Continue perfecting returns assigned any Action Code except "480" or "6XX". Edit only the caption area when Action Code "6XX" is edited. When editing Action Code 480 edit the caption area and see IRM 3.11.3.7.5.

(4) Edit the Action Code as follows:

1. Form 1040: edit in the center bottom margin directly below Form 1040, page 1.

2. TY17 and prior: edit in the center bottom margin on page 1 of Form 1040A, and 1040EZ.

(5) Refer to the table in Exhibit 3.11.3-2 for an explanation of each Action Code.

(1) An Audit Code is an alpha or numeric character used to identify questionable conditions for Examination.

(2) Edit Audit Codes as follows:

1. Form 1040: edit horizontally in the right bottom margin directly below Form 1040, page 1.

2. TY17 and prior: horizontally in the right-bottom margin on page 1 of Form 1040A or Form 1040EZ.

(3) Refer to the table in Exhibit 3.11.3-3 for the explanation of each Audit Code.

(1) A Computer Condition Code (CCC) is an alpha or numeric character used to alert the computer and Master File of a special condition. Computer Condition Codes will post to the Master File.

(2) When CCC "3" is edited, it must be first.

(3) Always edit an Action Trail when CCC "Y" is edited.

(4) Edit the CCC horizontally in the blank area to the right of "Spouse itemizes on a separate return or you were a dual-status alien".

(5) Refer to the table in Exhibit 3.11.3-4 for an explanation of each CCC.

(1) A Form Processing Code (FPC) is an alpha or numeric character used to alert the downstream users that a specific non-transcribed form is attached to the return.

(2) Edit FPCs vertically in the margin to the right of Form 1040, line 7 or Form 1040-SR, line 4b (For prior year editing location, see Job Aid 2431-010).

(3) Refer to the table in Exhibit 3.11.3-5 for an explanation of each FPC.

(1) A Return Processing Code (RPC) is an alpha or numeric character used to alert the computer to a special condition or computation. These codes are used for center processing and do not post to the Master File.

(2) Edit RPCs horizontally in the left bottom margin directly below Form 1040.

(3) Refer to the table in Exhibit 3.11.3-6 for an explanation of each RPC.

(1) A Special Processing Code (SPC) is an alpha or numeric character used to flag a condition or trigger a computation. These codes are used for center processing and do not post to the Master File. These codes supplement the Return Processing Codes.

(2) Edit SPCs vertically in the right margin next to the spouse’s social security number.

(3) Refer to the table in Exhibit 3.11.3-7 for an explanation of each SPC.

(1) An Unallowable Code (UAC) is a two-digit numeric character used to identify certain conditions on a tax return that are unallowable by law.

(2) Search all attachments to find unallowable items.

(3) ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) Do not edit UACs when the only dollar amount is a total of allowable and unallowable items. There must be separate dollar figures for unallowable coding, unless otherwise instructed.

(5) Prepare Form 3471 using the instructions at IRM 3.11.3.3.4.1 when coding unallowables.

(6) Refer to the table in Exhibit 3.11.3-8 for an explanation of each UAC.

(1) Circle information that is not to be transcribed when editing:

• Caption data (except date of death)

• Received dates

• Filing status boxes

• Other cases described in the line-by-line instructions

Note: Never circle dollar amounts. If an entry or editing was circled out in error, re-edit or arrow to the proper location if necessary.

(1) Underline when editing:

• The additional information line and other caption data

• Tax period on Prior Year returns

• Other cases specified in this manual

(1) Use arrowing when indicating:

• The correct T-line for a misplaced entry. (See Figure 3.11.3-4.)

• Transcription is to continue (where indicated in line-by-line instructions)

(1) An "X" may be used to delete an entry or an entire form or schedule.

1. Place an "X" to the left of an amount or entry on a T-line when it is not to be transcribed.

2. When adjusting an amount, edit an "X" to the left of the amount on the T-line and edit the adjusted amount above or to the left of the "X"-ed entry.

3. "X" an illegible amount and re-edit the information above or to the left of the "X"-ed entry. Be careful to edit the amount where it will not be mistaken for an entry on another T-line.

   Note: If necessary, edit the amount where space is available and arrow to the "X"-ed entry.

4. Edit an "X" across the entire form or schedule if it must be deleted.

5. "X" a transcribed schedule or form when it is blank or has no significant T-line entry, unless specifically instructed otherwise.

6. "X" any transcribed schedule or form with "Alt Min Tax", "AMT", or "AMT-CR" or similar notation across the top and do not include entries when combining.

(1) Use brackets to indicate a negative dollar amount when editing.

(2) Do not bracket the following:

• Existing negative amounts on a return.

• Amounts with preprinted brackets on the form/schedule.

(1) Use the check mark as directed in line-by-line instructions to indicate the information needs to be transcribed by ISRP.

(1) Edit marks entered by another area (such as Collections, Entity or RIVO) are not to be re-edited except to place the edit marks in the correct area or to perfect for legibility.

(1) Send a return back to the taxpayer in the following specific circumstances:

• A misfiled return. (See IRM 3.11.3.6.2.15.)

• Early filed loose Schedule H for tax year 2024. Use Notice 1208, You Filed Schedule H (Household Employment Taxes) Too Early

• Current year Loose Schedule H (received April 15, 2024 or earlier) - Use Notice 1207, File Schedule H (Household Employment Taxes) With Your Individual Income Tax Return

• Missing or invalid signature(s) (See IRM 3.11.3.14.5.)

(2) If the required valid legal signature is missing or not below the jurat statement, send the return back to the taxpayer using Form 3531.

1. Stop editing the return after identifying a missing or invalid signature.

2. Examine the return for other missing items.

3. Complete Form 3531, request all missing required information. (See Exhibit 3.11.3-17):

(3) Prepare Form 3531 using the following steps:

1. Write legibly.

2. Check the missing signature box "1".

   Note: Also check box "27" on decedent returns, see IRM 3.11.3.10.1(4).

3. Check all the correct box(es).

4. Enter money amounts in dollars and cents. Bracket negative amounts.

(4) Prepare the return to be sent back to the taxpayer using the following steps:

1. Line through your TE number.

2. Remove all internal documents (such as Form 3471 or Form 4227) if attached.

   Note: If second correspondence is required, remove original Form 3531.

3. Do not detach attachments.

4. Delete any IRS Received Date.

5. Perfect a missing or incomplete address from an attached envelope. If unable to perfect from an attached envelope, research.

6. Edit an Action Trail to notate "Returned for Signature" (stamped or edited), Form 3531 and any issued correspondence, with the current date unless it is being returned as a misfiled return. (e.g., Return for Signature MMDDYY or Return for Signature F3531, 1, 8, 11 MMDDYY). See Figure 3.11.3-5.

   Note: The date may be edited or stamped following local procedures for mailing.

7. Attach the correspondence sheet face up to the return immediately below the caption area.

   Caution: When stapling the correspondence sheet to the return, ensure you are attaching only one return. Staple in the left margin through only the first one or two pages.

8. Remove the return from the batch and place it in the designated area.

(1) Complete all possible editing and identify all correspondence issues, when you are not sending the return back to the taxpayer.

(2) Perfect a missing or incomplete address from an attached envelope. If unable to perfect from an attached envelope, research.

(3) Request all missing required forms/schedules in the taxpayer correspondence. Do not attempt to dummy missing forms/schedules when other correspondence is required.

(4) A correspondence action sheet (CAS) is a form used to initiate a letter requesting information from a taxpayer. A CAS is used with returns that are not sent back to the taxpayer. The following CAS forms are used:

1. Form 6001 is used to generate Letter 12C, Individual Return Incomplete for Processing: Form 1040. (See Exhibit 3.11.3-16.)

2. Form 6001-A, Letter 12C Correspondence Action Sheet (PY), is used to generate Letter 12C for TY22 and prior returns.

3. Form 3696-A, IDRS Correspondence Action Sheet, is used to generate miscellaneous Correspondex (C) letters (e.g., Letter 369C used to deny reasonable cause).

(5) Prepare Form 6001/Form 6001-A to initiate Letter 12C using the following steps:

1. Write legibly.

2. Check all the applicable boxes.

3. Complete all information required for each paragraph selected (e.g., forms, lines, amounts, etc.).

4. Enter money amounts in dollars and cents. Bracket negative amounts.

5. Use Exhibit 3.11.3-18, Correspondence Fill-in Paragraphs, when paragraph e is selected.

   Note: Take all other fill-in paragraphs to your manager/lead for their text approval and initials next to paragraph e.

6. When paragraphs I - N are not enough to request all missing forms and schedules, use paragraph e with fill-in paragraph "36" instead.

7. Always select the applicable fax number paragraph (h - j) specific to your campus.

   Note: No entry is required in the fill-in fields of the fax number paragraph (h - j).

(6) Attach the CAS to Form 1040 face up below the caption area.

(7) Edit Action Code "211" on all returns requiring correspondence when the return is not being mailed back to the taxpayer. (See Figure 3.11.3-6.)

(8) If a received date is required and not present on the return, edit the received date before corresponding. Refer to the received date editing instructions at IRM 3.11.3.8.

(1) Perfect the return.

(2) Edit the received date on returns identified as "Returned for Signature", following the instructions at IRM 3.11.3.8.2(3).

(1) Use the Correspondence Action Chart and continue processing the return when any of the following no reply conditions are present:

• Taxpayer does not provide all requested information.

• Correspondence is returned by the USPS as undeliverable.

• One or more correspondence conditions were not included when the first correspondence was sent.

(2) Edit CCC "U" on all no reply returns, except when any of the following apply:

1. Withholding support was the only item not provided.

2. The correspondence was not required.

3. One or more correspondence conditions were not included when the first correspondence was sent.

   Note: Unless there is evidence to the contrary, assume that all correspondence conditions were included when the correspondence was sent.

(3) If a no reply correspondence condition is not identified in the chart below, edit CCC "U" unless a condition in (2) above applies, and take no further action.

(4) If CCC "3" is edited, edit it first.

(5) Refer to the following Correspondence Action Chart. All line numbers are for current year unless specified otherwise.Form 1040 Series Returns

(1) The deadlines for filing an income tax return and paying the income tax may be postponed for certain persons involved in the following types of military operations:

1. Members of the armed forces and certain persons supporting them in a Combat Zone designated in an Executive Order by the President.

2. Members of the armed forces serving in a contingency operation designated by the Department of Defense or arising by operation of law.

3. Members of the armed forces serving in an area certified by the Department of Defense for which the member receives hostile fire/imminent danger pay.

4. Members of the armed forces and certain persons supporting them in a Qualified Hazardous Duty Area (designated by an act of Congress).

(2) Generally, though, military personnel have the same filing requirements as civilians.

(3) Refer any question concerning a military return to your work leader. The work leader will hand carry the return to Tax Accounts when the proper action cannot be determined.

(4) Follow normal correspondence procedures when required information is missing from the return. (See IRM 3.11.3.6.1.1.2.)

(1) Route all returns identified as "KITA/KIA", "KITA-Oklahoma City", "KITA-9/11" or "KITA-Anthrax" to CII/AM and notate KITA in the Action Trail.

(2) Route Form 1040 returns when the taxpayer has written "Sec 692(d)(2)" on the "Other Payments" line with a money amount to the right, to CII/AM and notate KITA in the Action Trail.

(3) Prior year Form 1040A or 1040EZ with "Sec 692(d)(2)" written anywhere on the return must be converted to a Form 1040 before sending the return to CII/AM.

(1) The taxpayer may identify the name of a disaster or emergency on the front of their return, on an attachment, or may notate "Federally Declared Disaster".

(2) If the taxpayer requests the refund be mailed to a temporary mailing address, edit Action Code "341".

(3) Correspond for any missing required signatures, forms and schedules using Form 6001/6001-A. Do not send the return back to the taxpayer.

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

(2) Taxpayers, their representatives, or IRS employees may complete Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), when a taxpayer is experiencing a hardship. Hardship alone, however, is not a basis for referring cases to the Taxpayer Advocate Service (TAS). The IRS must take steps whenever possible to resolve the matter before referring the taxpayer to TAS.

(3) Refer a return with a notation of an actual or potential hardship to your work leader. The term hardship is used broadly and covers more than just hardship in a financial sense. TAS has developed nine criteria to determine which taxpayers qualify for TAS assistance.

(4) The work leader will determine if hardship criteria has been met and if so, complete the Form 911 (using Form instructions), if not already attached. Route Form 911 to TAS and continue processing the return.

(5) The local Taxpayer Advocate will make the final decision on whether a taxpayer meets TAS criteria. See IRM 13.1.7 for a complete list of TAS case criteria. Refer to the Attachment Guide in Exhibit 3.11.3-1 for procedures for routing Form 911 to the TAS Office and Taxpayer Advocate Service Case Criteria, for further instructions.

(6) When local Taxpayer Advocate walks a return through Code and Edit, in addition to normal editing, perform all actions below:

1. Edit CCC "O".

2. Edit CCC "Y" and an Action Trail.

3. "X" the refund line on the return.

Note: If correspondence conditions are identified during editing, give the return back to TAS and do not correspond.

(1) Ensure review boxes are established in Code and Edit for Examination (Exam). (See Exhibit 3.11.3-14.)

(2) Returns with the following notations or attachments have been Examination cases. Edit these returns using regular editing procedures except for the special instructions in this subsection of the manual.

• "Exam has original delinquent return – Process this copy as an original"

• "Original delinquent return secured by Examination"

• Form 3198, Special Handling Notice for Examination Case Processing

• Examination work papers

• Copy of Form 5546, Examination Return Charge-Out Sheet

• Form 13133, Expedite Processing Cycle

(3) Follow the instructions about penalties in the blocks in the special handling area of Form 3198. Also, follow the instructions noted in the blocks at the bottom of the Form 3198.

(4) Edit the Received Date, if noted. Otherwise, follow the regular Received Date procedures in IRM 3.11.3.8.

(5) Do not correspond. Do not send the return back to the taxpayer.

(6) If the return cannot be processed, route the return to Examination for additional action using Form 4227. Note on Form 4227, "return to originator".

1. Pull an unnumbered return from the batch and route it to Examination.

2. Edit Action Code "640" when the return is numbered.

(1) Ensure review boxes are established in Code and Edit for Frivolous Return Program (FRP). (See Exhibit 3.11.3-13.)

(2) Route to Frivolous Return Program (FRP) any return on which the taxpayer:

1. Argues -for any reason- the filing of a tax return or the paying of a tax is not required.

2. Makes use of a frivolous argument to reduce income or tax liability. (See (6) below for examples.)

3. Marks out or alters -in any manner - the penalty of perjury statement (i.e., jurat) above the signature.

Note: If the return has already been reviewed by the Exam FRP Coordinator, a Frivolous Return Program (FRP) stamp will be present in the upper-left corner. Continue processing if present.

(3) Pull unnumbered returns and prepare Form 4227. Notate "Frivolous".

(4) Leave numbered returns in the block and edit Action Code "331", unless otherwise noted.

(5) When a return meets criteria for a frivolous filing determination as shown in paragraph (6) below, route the return to FRP. FRP will review the return and if it meets their criteria for frivolous filing, they will edit or stamp Audit Code "R".

(6) Some common examples of frivolous returns are listed below. This list is not all-inclusive, but represents the current most common types of frivolous filings. See Exhibit 3.11.3-13 for more examples and complete descriptions.

• All withholding from Form 1099-OID and/or Form 1099-A.

• Form 2439 of $10,000 or more.

Example: Mutual funds and real estate investment trusts (REITs) are the most common sources of Form 2439. Some fraudulent uses are obvious. Filers may create a Form 2439 in the name of their employer and file it along with the Form W-2 from that employer. Filers may create a Form 2439 in the name of well-known businesses, such as restaurants and department stores. These Forms 2439 and others from unlikely sources are suspect.

• Wages not income.

• Wages of primary taxpayer deducted on Schedule A or C.

• Zero return with and without refund claimed.

• Zero return with and without Forms W-2 attached.

• Zero return with frivolous argument.

• Zero or little income return and substitute Form W-2, Form 4852 or corrected Form 1099 attached.

• Altered Form or Jurat, or a reference to "UCC 1-308".

• Entitlement refund request - The filer asserts an exemption from taxation and requests a refund related to their birthright. These include Reparations for Slavery (40 Acres and a Mule, Black Investment Tax, African American Tax, etc.), Native American Indian Treaty, Bosnian Refugee, Daughters of the American Revolution, etc. Filers often use Form 2439 in aid of these frivolous arguments and the suspect Form 2439 provides the source of the refund.

• Constitutional amendment - 1st, 5th, 13th, 16th, etc. - cited in defense of an assertion that the tax code is unconstitutional.

• IRC cited in defense of exemption from taxation - IRC 861, 1001, 1341, 3121, etc.

• Taxes are voluntary; the IRS has no authority; the law does not require.

• Not a person, not a citizen, untaxed.

• Protest against government action or inaction.

• Prisoner return citing any frivolous argument.

• Prisoner return attaching calculations of income derived from work assignments within the prison and generally claiming a refund of withholding, perhaps supported by substitute Form W-2.

• Confused taxpayer filings - outlandish dollar amounts on any line or nonsensical gibberish.

• A thumbprint or fingerprint present in the signature area of a return.

• Form 2555 - Deduction used on line 8d, Schedule 1, to eliminate income even though taxpayer and employer are U.S. residents.

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) See Exhibit 3.11.3-1 when the taxpayer submits Form 14039, Form 14039 (SP), or police report(s) claiming Identity Theft.

(1) If the taxpayer makes a suicide threat in written correspondence, give the correspondence to the manager/lead who will take the following actions:

(2) See IRM 25.4, Employee Protection, for more information.

(1) Take a fully coded/edited return to the work leader when any of the following notations or conditions are present:

• Amended

• Corrected

• Revised

• Superseding

• Tentative

• Duplicate

• Copy

• Substitute

• Filed

• Attached IRS Notice indicating a previous return posted for the same tax period.

• Taxpayer statement is present indicating the return is a copy of an accepted electronically filed return.

• Taxpayer statement is present indicating the return is an amendment to an electronically filed return.

• ITIN return indicating the return has been submitted for W-7 renewal only.

• Form 15103 attached with box "I already filed my tax return for" marked with the same year as the return.

• Any indication the taxpayer has previously filed the return.

(2) The work leader or other trained employee will take the following actions:

1. Research for the status of the return using the primary TIN and the tax period of the return. Refer to Job Aid 2431-009 for command code instructions.
   • Research CC IMFOLT for a TC150 to determine if a return has already posted.
   • Research CC ERINV to determine if there is a return in ERS.

2. Research results:
   • If a TC150 has posted for the tax period of the return, route to 1040-X unit.
   • If there is already a return in ERS for the same tax period, route to Rejects.
   • If no TC150 has posted and no return is in ERS, continue processing as an original return.

(3) Process a return prepared (dummied) by Accounts Management as an original return and do not correspond for missing information or a signature.

(4) If a return with or without a notation of "TC150" is received and "PAO" is edited in the upper left margin, continue processing as an original return. Correspond, if necessary.

(1) A return is unprocessable when all the caption data is missing or illegible and the caption cannot be perfected from attachments or through research.

(2) Handle unprocessable returns as follows:

(1) Edit RPC "L" and CCC "B" on returns with all zeros or no significant T-line entries present, or edited from attachments, on any of lines 1a through 38.

(2) Refer the return to your work leader when caption information is missing and cannot be perfected using instructions in IRM 3.11.3.9.2.

(3) Treat the blank return as amended when a statement is present indicating that a return will be filed later. Route the return to 1040-X.

(4) Edit CCC "E" when a statement indicates the taxpayer will have no future filing requirements (such as "final return" noted).

(5) Refer to the instructions in IRM 3.11.3.6.1.6 when the return has been filed as a frivolous filer return.

(6) Refer to IRM 3.11.3.6.2.19 for processing instructions when there is an indication the return is a Substitute for Return (SFR) or an Automated Substitute for Return (ASFR).

(7) If a return is blank and missing signature, correspond using Form 3531, box 9.

(1) If a Form 1040 or TY17 and prior Form 1040A is missing page 1 or page 2, or Form 1040-SR, missing pages 1, 2, or 3, research as necessary.

(2) Follow instructions below for research:

1. Research for the status of the return, including CC ERINV for a possible ERS status.
   • If TC150 has posted, route to Form 1040-X unit.
   • If there is already a return in ERS, route to Rejects.

2. If no TC150 has posted and not in ERS, dummy page 1 caption area if necessary, prepare return for correspondence and request all missing information. Research for an address, if necessary.

3. If unable to correspond, destroy the page per classified waste procedures.

(1) An uncomputed return is one filed by a taxpayer expecting the IRS to figure their tax. Do not confuse an uncomputed return with a return that has no tax due.

(2) An uncomputed return can be identified when Form 1040 has no entries on lines 16, 17, 18, 22, 24, 34, 35a, 36 and 37. (See Figure 3.11.3-7.)

(3) An unnumbered, uncomputed return can be sent back to the taxpayer when corresponding.

(4) Edit CCC "Y" and an Action Trail on an uncomputed return when both of the following conditions are present:

1. Separate income amounts are shown for each spouse on a joint return, and

2. No dependents are claimed in positions 1 through 6, or an allocation of dependents is indicated.

(1) If a return with a notation of blocked or deferrable income is attached to another return:

1. "X" the blocked income return, place behind the processable return and continue editing.

(2) If a return with notation of blocked, deferrable income or Rev. Rul. 74-351 is not attached to another return, take to work leader.

1. The work leader or other trained employee will take the following actions:
   Research for the status of the original return using the primary TIN and the tax period of the return. Refer to Job Aid 2431-009 for command code instructions.
   Research CC IMFOLT for a TC150 to determine if a return has already posted.
   Research CC ERINV to determine if there is a return in ERS.

2. Research results:
   If a TC150 has posted for the tax period of the return, route to Files unit to be associated with return.
   If there is already a return in ERS for the same tax period, route to rejects.
   If no TC150 has posted and no return is in ERS, send the informational return marked "Blocked or Deferrable Income" back to the taxpayer using Form 3531 and the following literal paragraph: "We received your informational return regarding deferrable income, pursuant to Rev. Rul. 74-351 however, we have not received an original tax return. You must attach this document to your original tax return when you file your return for the same tax period."

(1) CII returns are identified by a unique 10 character alpha numeric identifier that begins with the letters CII (e.g., CII1A2BCD1).

(2) Process CII returns as original filings and circle any notations of duplicate, amended or similar statements.

(3) Re-edit any valid black edit marks in red on photocopied returns.

(4) Do not correspond for any missing required information. Do not correspond for a missing signature. If any required information is missing or incomplete edit CCC "3".

(1) Returns with any of the following conditions are considered combined tax liability returns:

• More than one tax period.

• More than one type of tax.

• More than one person filing a joint return other than those taxpayers considered to be spouses.

• More than one person filing a single return.

(2) If any of the conditions in (1) apply, edit CCC "Y" and an Action Trail on the return.

(3) Take no action when the return shows an ITIN and supporting documents reflect an SSN for the same taxpayer.

(1) If there is an indication of Registered Domestic Partnership, "RDP", "CCA 201021050", or "CCA" on the return or an attached Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, with a spouse or RDP SSN listed in column B or C with a significant amount in that column. or allocation statement, edit Action Code "430". IRM 3.11.3.56

(2) "X" any fractional exemption claimed.

(3) "X" the amount claimed for Excess Social Security taxes when wages are less than $80,100.

(4) Edit RPC "C" when there is an indication of a pro-rata share and both of the following conditions apply:

1. A S-TIN is present

2. Lines 1a-7 Form 1040 and lines 1-10 and 11-26 Schedule 1 have no entries.

(1) Use the following information for processing ALL Form 8938, Statement of Foreign Financial Assets, regardless of tax years.

(2) Management may implement simultaneous processing early. Coordinate with local Planning and Analysis Staff prior to implementing simultaneous processing to ensure pipeline resources are adequate and PCDs are not impacted.

(1) An "Injured Spouse" claim may be filed by one spouse to protect their share of a joint overpayment. These returns either have "Injured Spouse" written on them or Form 8379, Injured Spouse Allocation, is attached.

(2) Form 8379 may be filed with an original return or by itself. Claims filed without an original return will be routed to ICT.

(3) Remove an unnumbered Injured Spouse return from a block that is not an Injured Spouse block only if the return is a refund/credit elect.

(4) If an Injured Spouse claim is attached to a numbered return that is not in an Injured Spouse block:

1. Attach Form 4227 and note "Injured Spouse".

2. Edit Action Code "611".

(5) If a current year Form 1040-X is attached to a return with an Injured Spouse indication, take the following actions:

1. "X" the Form 1040-X and do not detach the Form 1040-X from the return.

2. Rebatch the return to an Injured Spouse block following the instructions in (3) or (4) above.

(6) If correspondence is required on an Injured Spouse return, research for TC150 prior to corresponding:

1. If TC150 is present, move the Form 8379 to the front, delete (X) the return and route to ICT.

2. If no TC150 is present, correspond.

(1) A taxpayer may make a claim for relief from joint and separate tax liability or "relief from liability for community income" in the following four ways:

1. Innocent Spouse Election - An election made by a person who filed a joint return and later showed that:
   • The understatement of tax on the return was attributable to an erroneous item of the other spouse, of which the electing spouse had no knowledge or reason to know,
   • AND considering all the facts and circumstances, it would be unfair to hold the electing spouse liable for the underpayment of tax.

2. Relief from Community Property Liability - An election made by a person who did not file a return as married filing jointly in a community property state and later showed that:
   • They did not include an item of community income in gross income that was attributable to the other spouse, and did not know or have reason to know of that item of community income.
   • AND considering all the facts and circumstances, it would be unfair to hold the taxpayer liable for the understatement of tax.

3. Separate Liability Election - An election made by a person who filed a joint return and later claimed separate liability from their spouse. The electing spouse must be legally separated, living apart for 12 months or more, or no longer married to the spouse with whom they filed the joint return at the time the claim was filed and must not have actual knowledge of the item(s) giving rise to the deficiency.

4. Equitable Relief - Request made by a person who filed either a joint return, or a return that was not filed as "married filing jointly" in a community property state, and later showed that considering all the facts and circumstances, it would be inequitable to hold that person liable.

(2) Taxpayers are instructed to file Form 8857, Request for Innocent Spouse Relief, to request relief if they are making the above claims.

(3) Edit CCC "3" when the taxpayer either attaches correspondence to the return and indicates "Innocent Spouse", "Separate Liability Election", "Equitable Relief" or "Joint and Several Liability" or when a Form 8857 is attached to the return.

(4) Innocent spouse relief requests are processed at Campus Support Operation (CSO) only. When the taxpayer either attaches correspondence to the return that identifies him/her as a claimant or when Form 8857 is attached to the return:

1. Detach and date stamp the correspondence/Form 8857 and all supporting documentation.

2. Edit Action Trails on both the return and the correspondence/Form 8857.

3. Prepare Form 4227, notating "Innocent Spouse Request" and attach it to the detached item.

4. Give the request to the work leader.

5. Leave the return in the block and continue processing.

(5) Send all claims to CSPC daily, using the following address:
Internal Revenue Service
CSO (Campus Support Operation)
Stop #840F
7940 Kentucky Drive
Florence, KY 41042

(1) International tax returns are identified by the presence of one of the following:

• An address outside the 50 United States and Washington D.C. (This does not include APO/DPO/FPO addresses).

• Form 390 (American Samoa), American Samoa Individual Income Tax Return

• Form 482.0, Individual Income Tax Return/Formulario 482 (Puerto Rico), Planilla de Contribucion Sobre Ingresos de Individuous

• Form 1040CM (CNMI), CNMI Territorial Individual Income Tax

• Form 1040 GUAM, Guam Individual Income Tax Return

• Form W-2 from American Samoa (W-2AS)

• Form W-2 from CNMI (W-2CM)

• Form W-2 from Guam (W-2GU)

• Form W-2 from Virgin Islands (W-2VI)

• Form 499R-2/W-2PR (Puerto Rican Withholding)

• Form 1040-NR, U.S. Nonresident Alien Income Tax Return

• Form 1040-NR-EZ, U.S. Income Tax Returns for Certain Nonresident Aliens With No Dependents (TY19 and prior)

• Form 1040-PR, Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)

• Form 1040-SS (sp), Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)

• Form 1040-SS, U.S. Self-Employment Tax Return

• Form 1042-S or letter signed by "Competent Authority", Form SSA-1042S, or Form RRB-1042S or notation of Form 1042-S anywhere on the return

• Form 2555, Foreign Earned Income or notation of Form 2555 or Housing Deduction anywhere on the return

• Form 2555-EZ, Foreign Earned Income Exclusion (obsolete 2019 and later).

• Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa

• Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)

• Form 8288-A, Statement of withholding under Section 1445 or notation of Form 8288-A anywhere on the return

• Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands or notation of Form 8689 anywhere on the return

• Form 8804, Annual Return for Partnership Withholding Tax Under Section 1446

• Form 8805, Statement of Withholding under Section 1446 or notation of Form 8805 anywhere on the return

• Form 8813, Partnership Withholding Tax Payment

• Form 8833, Treaty-Based Return Position Disclosure

• Form 8854, Initial and Annual Expatriation Information Statement

• Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession

• Dual Status -- Form 1040 and Form 1040-NR filed together for the same tax year, "Dual Status" or "D/S" indicated on the return (taxpayer claims part year residence and part year non - residence). Always leave Form 1040 and Form 1040-NR or Form 1040-NR-EZ for the same taxpayer together.

• Nonresident Alien (NRA) -- Primary or both taxpayers are nonresident NRA(s)

  Exception: Primary taxpayer is an NRA with no Social Security Number (SSN); however, secondary taxpayer has an SSN and W-2 income.

• International Tax Treaty -- taxpayer indicating exemption or exclusion of tax and/or income due to an International Tax Treaty.

  Note: An American Indian treaty return is not considered an international return. If no international condition exists, consider it a domestic return.

• Treaty Trader

• Fulbright Grantee

• Notation of "Streamlined" on the return

• Form 14653 (Streamlined Foreign Offshore)

• Form 14654 (Streamlined Domestic Offshore)

• Other Streamlined certification

• IRC 871, 893, 911, 913, 931, 932, 933, 934 or 935 of the Internal Revenue Code (IRC) or Section 6114, is notated anywhere on the return.

• Notation of "Relief for Certain Former Citizens", Relief, Expat, FAQ 24, FAQ 25, or something similar is written on the return and/or any attachments.

• Copy of Certificate of Loss of Nationality (CLN) is attached.

• Taxpayer specifically mentions "Relief", "Former Citizen", "Expatriate process", "FAQ 24", "FAQ 25", or something similar in an attached letter.

Caution: If none of the international conditions listed above are present, consider it a domestic return and continue processing.

(2) Do not route returns to AUSPC unless one of the forms or conditions at IRM 3.11.3.6.2.13(1) is present or the taxpayer excludes income.

(3) Immediately forward international returns -- in their entirety -- to AUSPC at the following address:
Internal Revenue Service
Mail Stop 6054 AUSC
P.O. Box 934
Austin, TX 78767

For Private Delivery Service (PDS) Mailing:
Internal Revenue Service
Mail Stop 6054 AUSC
3651 S IH 35
Austin, TX 78741

(4) If the return is unnumbered, take the following actions:

1. Stop editing.

2. Route the entire return to AUSPC.

   Exception: AUSPC only: Route to Receipt & Control for rebatching.

(5) If the return is numbered, take the following actions:

1. Leave the return in the batch and edit Action Code "651". (See Figure 3.11.3-8.)

   Exception: AUSPC only: Edit Action Code "610".

2. Stop editing.

(1) A misblocked return is one found in a block of work other than the one in which it belongs.

(2) Remove an unnumbered misblocked return for rebatching. (This also includes when an unnumbered return is found in a numbered batch or a numbered return in an unnumbered batch.)

(3) Numbered returns must not be removed from the block. Instead, take the following actions for all numbered returns:

(1) A misfiled return is a Form 1040 series return that meets any of the following criteria:

• Business entity with an EIN

• Business entity missing a TIN

• Individual Master File (IMF) caption with an EIN

• Individual and business names in the caption area with an EIN.

(2) Route a return with any indication of Limited Liability Corporation (LLC) in the caption or signature areas to Entity for research.

(3) Send a misfiled return back to the taxpayer with box 10 checked on Form 3531.

(1) Return the block to Receipt and Control when Form 3893, Re-Entry Document Control, is not attached to a block of reinput returns.

(2) Take the following actions when processing reinput returns:

1. Delete any unnecessary Action Codes.

2. Delete any incorrect codes and edit marks.

3. "X" any purple or blue corrections and re-edit them in red when the marks were made to correct erroneous Code & Edit marks.

4. Do not delete the original TE number or re-stamp the document with your TE number.

5. Follow the special editing instructions under "Remarks" on the Form 3893 (See Figure 3.11.3-9.)

6. Move the Form 3893 to the back of the document, except for the first return, on all blocks with duplicate DLNs.

   Reminder: Edit a newly issued SSN/ITIN on all attached Form or Schedules when one is required.

   Note: Some re-entry returns may be rejected e-file returns coming from Accounts Management. These returns are identified by the presence of Mod e-File printouts (TRPRT- valid for prior year only) in lieu of the actual return. The printout will have "TRPRT PRINT DO NOT PROCESS" or "Efile Graphic Print" present. Do not correspond for missing signatures on these types of returns.

(3) Use the following instructions when editing a received date from the DLN on either a current or prior year reinput return.

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) Edit Action Code "640" when required information is missing. Also attach Form 4227 indicating "Void to Originator" and the reason (e.g., "Missing Schedule A"). Do not correspond.

(6) If Box 15 on Form 3893 directs you to process the return as a non-remit:

1. Delete all green or blue marks underlining money amounts.

2. Delete all green or blue written money amounts.

(1) A TC59X–XX or notation of Integrated Collection System ("ICS") is entered by Collection in the upper-left margin of Form 1040, on secured returns.

(2) Do not research for TC150 on Secured Returns

(3) Do not correspond or research for Forms W-2 on secured returns.

(4) Do not correspond for missing signature if Process as Original is present on the return.

(5) Do not refer unprocessable returns secured by Collection to the Collection unit, including those returns with CP 515 or CP 518 attached with notation of "For Signature Purposes" present.

(6) Refer to the Examination case information in IRM 3.11.3.6.1.5 for instructions on returns secured by Examination.

(7) Route a secured return with missing or invalid signature back to the originating Collection function unless "Process as Original" or "PAO" is present on the return.

(1) Taxpayers can file a return for fewer than 12 months only under one of the following conditions:

1. An application or authority to file a short period return has been approved by the IRS (Form 1128).

2. The return is filed under Treas. Reg. Section 1.443-1.

3. The return is filed under Section 1398 (Bankruptcy) Election or Second Short Year after Section 1398 Election.

4. The taxpayer died during the current processing year and is filing to date of death. (See the decedent return editing instructions in IRM 3.11.3.10.)

5. The return is the final return for the taxpayer.

(2) Correspond for an explanation of the taxpayer's authority to file a short period return when none of the conditions in (1) above apply.

1. Complete Form 3531/6001, using fill-in 4, per Exhibit 3.11.3-18.

2. Edit Action Code "211" when using Form 6001.

(3) Short Period returns require the following additional editing:

1. Edit CCC "Y" and an Action Trail.

2. Edit the ending date of the tax period, using "YYMM" format.

3. Edit the received date when one is not already present.

(4) Determine the number of quarters covered by the short period return when Schedule SE is attached. The self-employment (SE) Quarters Covered Code is edited on Schedule SE based on the number of quarters reported on the short period return. Use the following information to determine the number of quarters covered:

1. A fraction of a quarter counts as a full quarter.

2. The quarters begin in January, April, July, and October.

(5) Edit the SE Quarters Covered Code in the margin to the right of line 4c of Schedule SE. Code the SE quarters covered as follows:

• Code "1" for one quarter.

• Code "2" for two quarters.

• Code "3" for three quarters.

(1) An SFR return is prepared by Examination, Collection, or the Automated SFR (ASFR) function.

(2) Do not correspond with the taxpayer for missing information - including signature - on an SFR return. Instead, prepare Form 4227 to route the SFR return to the originating function when any of the following information is missing:

• Filing status

• Name(s)

• TIN(s)

(3) Edit RPC "L" and CCC "B" when there are no significant T-line entries on lines 1a through 38.

(4) Take the following actions when an SFR return has the words "Possessor of Certain Cash" written on it:

1. Edit the tax period if other than 2312.

2. Process the return with a temporary TIN and route the return to Entity using Form 4227 for the assignment of the TIN.

3. Edit "Possessor of Certain Cash" as the AIL.

(5) Edit an SFR return that has either "IRP" or "RTF" written on it as follows:

1. Edit the tax period if other than 2312.

2. Edit today's date as the received date.

3. Edit CCC "3" and CCC "B".

(6) Do not refer SFR returns without significant entries for statute clearing. Instead, edit RPC "L", CCC "B" and RPC "K".

(1) This is the only type of return that may have a tax period ending prior to the last day of a month.

(2) Tax periods reported under the 52-53 week rule may end no more than 6 days before, and no more than three days after, the end of a month. In the edit format, use the numeric designation of the month, the last day of which is closest to the actual ending date.

(3) If the tax period is missing, illegible, invalid, or is longer than one year, assume the tax period to be the current calendar year if it makes the form timely.

(1) Taxpayers who are presidential appointees are permitted to file their individual tax returns through a trustee of a blind trust.

(2) If there is any indication on the return or an attachment, a General Power of Attorney, or Form 2848 attached that indicates "Blind Trust", see IRM 3.28.3.6.

(3) The POA, Form 2848 must be processed to the CAF to reflect the Blind Trust Indicator on Master File to ensure that no correspondence is generated to the taxpayer.

(1) Accept these three types of received dates:

• IRS campus date stamp or handwritten date with the word "received" - to include Accounts Management, ACSS, Collections, or other valid IRS organizations

  Note: A received date edited or stamped by the Taxpayer Advocate Service (TAS) is not a valid IRS received date.

• IRS area/territory office date stamp with the word received.

  Note: The city and functional area within the site (CSCO, Exam, ICT, CII, AM, for instance) should appear in the date stamp.

• Valid handwritten or typed received date

Note: A handwritten or typed received date edited in the empty space to the right of Dependents (see instructions) on TY18 and later returns or on TY17 and prior returns in the line 6d area of Form 1040 or Form 1040A (line 6 of Form 1040EZ) by an IRS employee in Submission Processing or RIVO is valid. A clear indication that a handwritten or typed received date has been edited by RIVO will be the presence of SPC "B", "M" and/or "RIVO" noted or stamped in the upper left margin. Generally, the RIVO-edited received date will be earlier than the original, stamped received date.

(2) Accept a received date on an IRS Received Date Label (Form 14471) above the caption.

(3) When there is no valid date stamp and the handwritten or typed received date is not valid, determine the received date using the instructions in IRM 3.11.3.8.2.

(1) Accept all valid post office marks whether United States Postal Service (USPS), foreign country postmarks, or USPS private meter marks.

(2) Valid Post Office marks are:

• Postage Validation Imprinter (PVI) labels displaying the USPS eagle

• Killer bar strips or other cancellation marks with a date, city, and state

• USPS Metered postmarks

• Private Metered Marks (identified by the absence of "USPS" in the postmark)

(3) Use the following chart to determine the correct editing when only a private meter postmark is present.

(1) A private delivery service (PDS) is a business which delivers mail or packages within an agreed upon schedule (e.g., overnight or same day delivery). The "timely mailing treated as timely filing" rule now applies to some PDSs. When the rule applies to a PDS, it is referred to as a "designated" PDS.

(2) Do not use marks from a non-designated PDS to determine whether a return is timely filed. The "timely mailing treated as timely filing" rule applies only to the USPS and to designated PDSs.

(3) Accept all designated PDS marks. The only designated delivery services are listed below:

1. United Parcel Service (UPS)
   • UPS Next Day Air Early A.M.
   • UPS Next Day Air
   • UPS Next Day Air Saver
   • UPS Second Day Air
   • UPS Second Day Air A.M.
   • UPS Worldwide Express
   • UPS Worldwide Express Plus

2. Federal Express (FedEx)
   • Fed Ex First Overnight
   • Fed Ex Priority Overnight
   • Fed Ex Standard Overnight
   • Fed Ex Two Day
   • Fed Ex International Next Flight Out
   • Fed Ex International Priority
   • Fed Ex International First
   • Fed Ex International Economy

   Note: Do not use "FedEx Powership 3" labels for determining the mail date. (See Figure 3.11.3-14.)

3. DHL Express
   DHL Express
   DHL Express Worldwide
   DHL Express Envelope
   DHL Import Express
   DHL Import Express Worldwide

(4) Use the instructions in IRM 3.11.3.8.2 for determining the date a return was received whether the mail marks are from a designated or non-designated PDS.

(1) The primary TIN (P-TIN) belongs to the taxpayer whose name appears first on the return. The secondary TIN (S-TIN) belongs to the spouse. The P-TIN must be in the "Your Social Security Number" block.

(2) Search the return for separate numbers when the P-TIN and S-TIN are the same. Delete the S-TIN if separate numbers are not found.

(3) There are different types of valid TINs:

• Individual Taxpayer Identification Number (ITIN): Format always begins with the digit "9" and follows the same format as a typical SSN. The valid ranges for the fourth and fifth digits are:
  - 50 through 65
  - 70 through 88
  - 90 through 92
  - 94 through 99
  - Example of an ITIN: 9XX-71-XXXX.

• Adoption Taxpayer Identification Number (ATIN): Format always begins with the digit "9" and follows the same format as a typical SSN. The fourth and fifth digits will be 93. Example of an ATIN: 9XX-93-XXXX.

• Internal Revenue Service Number (IRSN): Format always begin with the digit "9" and follows the same format as a typical SSN. The fourth and fifth digits signify the Internal Revenue Service Campus (IRSC) Code where the IRSN was originally assigned or the new expansion range assigned to that campus. Shown below are the numbers allocated to IMF campuses:

(4) Circle any invalid (e.g., "999-99-9999", "111-11-1111") or incomplete TIN that cannot be perfected, including all notations, (e.g., "NRA", "SSA 205(c)", "applied for", "ITIN Rejected", "No W-7").

(5) Perfect the TIN, if necessary, on any attached Schedule C, Schedule C-EZ, Schedule H, Schedule SE, Form 4137, Form 5405, Form 8853, Form 8919 and/or Form 8941.

(6) Stop editing the return and take the following actions when Form W-7 or Form W-7(SP) is attached to the return:

1. Unnumbered:
   • Pull the return from the batch. Attach Form W-7 to the front of the return.

   Exception: Do not pull if the Form W-7 has a large red "X" editing across the form. Instead, continue processing the return.

   
   • Edit the received date on Form W-7/W-7(SP) in "MMDDYY" format and route the entire return to Receipt and Control for transshipment to AUSPC.

2. Complete Form 3696-A to generate Letter 86C. If the ITIN application (Form W-7 or Form W-7(SP)) is for the primary taxpayer, enter an asterisk (*) for the SSN on Form 3696-A. If the ITIN application is for a spouse or dependent, enter the primary TIN on Form 3696–A.

   Exception: AUSPC Only: Do not send Letter 86C. Follow local procedures to route both to the ITIN unit.

   Note: For numbered returns, edit Action Code "651".

(1) Each return processed must have a legible last name. Research following local procedures when the name is illegible and cannot be perfected.

(2) There are two lines available for taxpayer identification.

1. The name line is for the first name, middle initial, and last name(s) of the primary and secondary (if present) taxpayer(s). This includes any suffix.

2. The additional information line (AIL) is used to further identify the taxpayer. For example, additional name, address, or representative information may be shown.

3.11.3.9.2.2.1 (01-01-2016)

Name Line

(1) Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers.

(2) Circle the spouse's name when there are two names in the name line, the FS is "1", "3", or "4", and there is only one signature. Perfect the name line to agree with the signature (e.g., If John signs the return, delete Mary's name from the caption).

(3) Edit the spouse's name from the signature line when all the following conditions apply:

• Only one name appears in the first name line.

• The FS is "2".

• Both taxpayers have signed the return.

(4) Do not delete "DECD" or "MINOR" from the name line:

If the return indicates that	Then
At least one of the taxpayers is deceased,	Refer to IRM 3.11.3.10 for complete editing instructions for decedent returns.
The taxpayer is a minor child,	Refer to IRM 3.11.3.11.2.

(5) Circle the brackets and prior last name when a taxpayer places it in brackets and shows a new last name. (See Figure 3.11.3-18.)

(6) The primary taxpayer's name will appear on the first line. The secondary taxpayer's name may appear on the first or second line.

(7) Do not separate the primary and secondary taxpayers' names onto different lines if they are both on the same line.

(8) Edit the name line as follows:

If the taxpayer	Then
Uses a first initial but signs the return with a name,*	Edit the name from the signature line to the name line. (See Figure 3.11.3-19.)
Uses a middle initial and no first name,*	Edit the name for the middle initial, if present. (See Figure 3.11.3-19.)
Writes their last name first,	Edit it to appear last. (See Figure 3.11.3-20.)
Enters their last name twice and the FS is other than "2",	Circle either name and edit the last name to appear last, if necessary.

Note: *Do not verify the name line with the signature area unless one of these two conditions apply.

3.11.3.9.2.2.2 (01-04-2021)

Additional Information Line (AIL)

(1) The additional information line may be found anywhere in the caption area.

(2) Edit and underline the AIL in the following priority:

1. A fiduciary or taxpayer's representative's name with a title (See IRM 3.11.3.11.) Taxpayer's representatives include:
   • Administrator (ADM)
   • Commissioner (COMM)
   • Conservator (CONS)
   • Custodian (CUST)
   • Executor/Executrix (EXEC)
   • Guardian (GDN)
   • Personal Representative (PER REP)
   • Trustee (TR)

2. Name of a parent signing for their minor child.

(3) Underline the AIL (see Figure 3.11.3-21), when present in the caption area, in the following priority:

1. A fiduciary or taxpayer representative name with a title (See IRM 3.11.3.11.) Taxpayer representatives include:
   • Administrator (ADM)
   • Commissioner (COMM)
   • Conservator (CONS)
   • Custodian (CUST)
   • Executor/Executrix (EXEC)
   • Guardian (GDN)
   • Personal Representative (PER REP)
   • Trustee (TR)

2. Name of a parent signing for their minor child.

3. Name of a Power of Attorney (POA) (See Figure 3.11.3-22.)

4. Name of a person not meeting the criteria listed in a, b, or c above (e.g., "in-care-of" information.) Also underline in care of (c/o or %) with a name as part of the AIL.

5. Street address, if not used as the mailing address.

   Note: Never underline or edit a P.O. Box as an AIL.

6. Location other than a street address (e.g., bank, company name, university, or building name) not used as the mailing address. (See Figure 3.11.3-23.)

   Note: If a university and a building name are present, underline both as the AIL.

Note: When editing Prisoner returns with a Prisoner ID number present on return or attachments, edit the Prisoner ID number as the AIL. When both the Prisoner ID number and another AIL are present, underline the Prisoner ID number and delete any other AIL information. Do not underline the pound sign or other symbols preceding the number.

(4) Delete any condition or notation not found in (3) above.

(1) Edit military addresses to include organization, Postal Service Center, mobile unit designation, or name of ship.

(2) Underline or edit the name control when there is no street address (for example, 4116 Apple Ave) or P.O. Box present in the caption. (See Figure 3.11.3-17 and Figure 3.11.3-24.)

(3) When a street address in the caption is incomplete (such as a number without a street name or a street name without a number), and a complete address that matches the caption is found on an attachment, perfect the street address. If the street address cannot be perfected, underline or edit the name control. (See Figure 3.11.3-24.)

(4) Search the attachments when a complete street address is present in the caption, but the city/state/ZIP is missing or incomplete. If the street address in the caption matches one found on an attachment, use the attachment to perfect the city/state/ZIP. (See Figure 3.11.3-25.)

(5) If you are unable to perfect a missing or partial city/state/ZIP Code, underline the name control.

(6) Refer to the international return instructions in IRM 3.11.3.6.2.13 when the return has a foreign address in the caption area or on TY18 Schedule 6.

3.11.3.9.2.3.1 (11-17-2017)

Change of Address (Form 8822)

(1) Edit the taxpayer's new address from Form 8822, Change of Address, if it is attached to the return. (See Figure 3.11.3-26.)

(2) If Form 8822 is attached to the return:

If	Then
Box 1 is marked or no box is marked,	Leave Form 8822 attached to the return.
Box 2 is marked,	Detach Form 8822. Route Form 8822 to Entity Control using Form 4227. Edit Action Trails on both the return and on Form 8822. Note: If Form 56 is attached, detach and route with Form 8822.

(3) Route loose Forms 8822 to Entity Control. Refer to the Attachment Guide in Exhibit 3.11.3-1 for more information.

3.11.3.9.2.3.2 (01-01-2016)

Multiple Addresses

(1) Use the permanent address when more than one address is indicated, and one is permanent and one is temporary. (See Figure 3.11.3-27.)

Exception: When the taxpayer self-identifies as a victim of a natural disaster and requests that a refund be sent to a temporary address, edit Action Code "341".

Note: Refer temporary foreign addresses to your work leader for possible manual refund.

(2) Use the following chart to decide what action to take when multiple addresses are present and there is no indication of which address is permanent.

If there are	And	Then
Both a PO box and a street address present,	An AIL is present,	Circle the street address. (See Figure 3.11.3-28.)
Both a PO box and a street address present and the city/state/ZIP codes are the same,	An AIL is not present,	Underline the street address. (See Figure 3.11.3-29.)
Both a PO box and a street address present and the city/state/ZIP code are different,	An AIL is not present,	Circle the street address, including the city/state/ZIP code.
Two street addresses and the city/state/ZIP Code are the same,	An AIL is not present,	Underline the first street address.
Two street addresses and the city/state/ZIP Code are different,	An AIL may or may not be present,	Circle the first street address, including the city/state/ZIP Code.

(3) For addresses having a rural route or route number with a box number, and a street address: (See Figure 3.11.3-30.)

If a street number is	Then
Present,	Underline the rural route or route number with a box number. Note: Never separate a rural route or route number with a box number.
Not present,	Underline the street address.

Exception: Do not underline any part of the address when an AIL is already present.

(4) Underline any other address as the AIL if the street address is present with a notation of Private Mail Box or "PMB". Do not separate the address from the PMB number. (See Figure 3.11.3-31.)

Exception: Do not underline a P.O. Box as the AIL. The P.O. Box will always take precedence over the PMB when determining the correct address.

(1) The city must be present. If missing, search the return and other attachments.

(2) Do not abbreviate city names except those which have standard abbreviations. Examples include No. Hollywood or St. Louis. A list of the standard city abbreviations will be made available at local management's option.

(3) Route to Receipt & Control for transshipment to AUSPC when international return conditions are present. (See IRM 3.11.3.6.2.13.)

(1) The state must be present. If missing, search the return and other attachments.

(2) Use the standard abbreviations when editing the state. Refer to Exhibit 3.11.3-10 for a list of the standard state abbreviations.

(3) Route to Receipt & Control for transshipment to AUSPC when international return conditions are present. (See IRM 3.11.3.6.2.13.)

(1) The ZIP code may be five or more digits. Take no action when there are more than five digits.

(2) Search return or attachments if the ZIP code is missing or incomplete, take one of the following actions:

1. Perfect the ZIP code if a complete ZIP code is found for exactly the same address (including apartment number, if present). (See Figure 3.11.3-32.)

2. Perfect the ZIP code using the chart in Exhibit 3.11.3-10 when a complete ZIP code is not found.

3.11.3.9.2.6.1 (11-29-2019)

APO/FPO/DPO Addresses

(1) Edit an APO, FPO, or DPO address so that "APO", "FPO", or "DPO" appears with the following (see Figure 3.11.3-33):

• The correct two-letter state code, and

• The corresponding unique five-digit ZIP code

(2) Circle a city name or a foreign city or country if present, and edit the correct state/ZIP code based on the table in paragraph (4) below.

(3) Edit the ZIP code from the table in paragraph (4) below that applies to the state code when the ZIP code is missing or incomplete.

(4) Refer to the following APO/FPO address conversion tables:

Old Address	New Address
APO or FPO Miami, FL	APO or FPO AA 34001
APO or FPO New York, NY	APO or FPO AE 09001
APO or FPO San Francisco, CA	APO or FPO AP 96201
APO or FPO Seattle, WA	APO or FPO AP 96201

If the Foreign City or Country is Located in:	State Code and ZIP
Central America, South America or Caribbean	AA 34001
Europe, Middle East, Africa or Canada	AE 09001
Asia or the Pacific	AP 96201