3.24.37. General Instructions

(1) 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.

(2) 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.

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

(2) 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 agency’s system of internal controls.

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

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

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

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

(5) 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.

(1) 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

(2) 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.

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

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

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

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

(1) 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

(2) 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

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

(2) 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).

(3) 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.

(4) 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.

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

(2) To log onto the IRS computer system:

1. Press <Ctrl>+<Alt>+<Delete>.

2. Press <Enter> 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.

3. Insert the SmartID card to the smart card reader.

4. 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.

5. Enter your SmartID PIN. To protect your PIN, the system displays a dot for each character typed.

   Note: Make sure the Number Lock is on if using the 10-key pad.

6. Press <Enter>. The result is that the Windows 10 desktop appears.

(3) Follow the following instructions for accessing Data Entry Operations window:

1. 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.

2. Scroll down to the letter I of the list of available applications.

3. Select the ISRP folder. The folder expands to show the options of Data Entry Operations, ISRP System Information, SuperSOP, and Supervisor Functions.

4. Select the appropriate option. For data entry, select Data Entry Operations.

5. The sp_eop application dialog box appears.

6. Press <Enter>. The result is that the Data Entry Operations window appears.

(1) To log off when entering or verifying document data:

1. Press <F9> to exit the data entry application. A confirmation message will appear: "EXIT SECTION? DATA WILL BE LOST!".

2. Enter "Y".

3. Press <F9> again. A confirmation message will appear: "CONFIRM APPLICATION EXIT?"

4. Enter "Y". Result: Data Entry Operations window will appear.

(2) To log off from the Data Entry Operations window:

1. Press <Ctrl>+<Alt>+<Delete>.

2. At the option screen, select Sign Out.

3. Remove your SmartID card.

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

(2) The Data Entry Operations window consists of the following components:

• Title Bar

• Menu Bar

• Status Bar

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

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

(2) There are two ways to access the Menu Bar:

• Press <Alt> or <F10> then the underlined letter of the menu option.

• Press <Alt> or <F10> then arrow to the selected function. Press <Enter>.

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

(2) Follow the instructions for accessing a block:

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

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

(1) This section provides instructions for ISRP keyboard.

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

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

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

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

• Status: the operation being performed (OE, KV, BE)

• Type: the program number

• ABC: the Alphanumeric Block Control number for the current block

• DSN: the current Document Serial Number (blank if Block Header)

• Section #: the current Section Number, or "Blk Hdr" if Block Header

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

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

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

• Append/Edit

• Command

• Verify

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

• <Enter>. Moves the cursor to the next field. If the cursor is on a MUST ENTER field that has not been entered, an error message appears.

• <F1>. Moves the cursor to the previous field without erasing characters that have been entered.

• <F2>. Clears the current field and moves the cursor to the next field.

• <F3>. Clears the current field and moves the cursor to the previous field.

• <F5>. Duplicates a field for all sections except Block Header and first document. When the current field is the Document Locator Number (DLN) field, the cursor remains in the field after duplicating. With all other fields, it will duplicate the field, and move to the next field.

• <F6>. Moves the cursor to the next MUST ENTER field. The next MUST ENTER field can either be in the same section or the prompt for the next section.

• <F7>. Clears the error message, and overrides the field, if allowed in the field definition.

• <F8>. Displays the previously entered section. To finish viewing the previous section and return to the current section again, the EOP enters "Y" in the "DONE VIEWING PREVIOUS SECTION" confirmation.

• <F9>. Clears error messages. Accesses Command Mode. Exits the section if in a document. Exits the block if in the Block Header.

• <F10>. Clears the field, cursor remains in the field.

• <F11>. (a) Enters PO BOX in an address field only.
  (b) Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.

• <F12>. (a) For Block Header only, clears all fields except the ABC field.
  (b) For other sections, fills a money amount field with question marks (???), which represents field overflow, multiple amounts, or illegible characters. Moves cursor to the next field.

• <Alt>+<F12> or <Alt>+<H>. Displays field-level help in a pop up box that remains displayed until the EOP clears it by pressing <Enter>. This function is currently not available.

• <Page Up>. Moves to the previous section for all sections except the Block Header. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" Confirmation. Once the cancellation is confirmed, the previous section is displayed.

• <Page Down>. Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" Confirmation. Once the cancellation is confirmed, the next section is displayed, or the message "SECTION DOES NOT EXIST" is displayed.

• <Home>. Moves the cursor to the section field.

• <Delete>. Deletes characters after the cursor position.

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

• <F1>. Moves the cursor to the previous section in all sections except the Block Header.

• <F2>. Moves the cursor to the next section.

• <F3>. Allows editing.

• <F4>. Returns to Append Mode at end of block.

• <F5>. Initiates a search to find a document and section within the block.

• <F7>. Deletes a section or document within a block except for the Block Header. If in Section 01, it will delete the document.

• <F8>. Inserts a section.

• <F9>. Exits the application.

• <F11>. For all sections except the Block Header and first document, moves to the same section in the previous document.

• <F12>. Moves to the same section in the next document except when the current document is the last document in the block.

• <Alt>+<F8>. Inserts a document.

• <Page Up>. Moves to the previous section for all sections except the Block Header. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" Confirmation. Once the cancellation is confirmed, the previous section is displayed.

• <Page Down>. Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an "EXIT SECTION? DATA WILL BE LOST!" Confirmation. Once the cancellation is confirmed, the next section is displayed, or the message "SECTION DOES NOT EXIST" is displayed.

• <Delete>. Deletes section except for Block Header.

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

• <Enter>. Moves the cursor to the next field to be verified.

• <F1>. Moves the cursor to the previous field.

• <F2>. Moves the cursor to the next field. If the KV EOP has entered characters in the field, <F2> will erase characters that have been entered.

• <F3>. Moves the cursor to the previous field. If the KV EOP has entered characters in the field, <F3> will erase characters that have been entered.

• <F4>. Returns to Verify Mode.

• <F5>. Duplicates a field for all sections except Block Header and first document. When the current field is the DLN field, the cursor remains in the field after duplicating. With all other fields, it will duplicate the field, and move to the next field.

• <F6>. Moves the cursor to the next Must Verify field. The next Must Verify field can either be in the same section or in the next section. The cursor will skip any previously KVed fields.

• <F8>. Shows the KV EOP the value previously entered in OE for a field. To continue verifying the field, the KV EOP enters "Y" in the "DONE VIEWING OE VALUE?" Confirmation box.

• <F9>. Accesses Command Mode and clears error messages.

• <F10>. Clears the field, cursor remains in field.

• <F11>. (a) Enters PO BOX into an address field.
  (b) Copies the same name control entered at the Primary Name Control (NC) prompt into specific other 1040 name control fields within a document. The cursor will automatically advance.

• <F12>. (a) For Block Header only, clears all fields except the ABC field.
  (b) For all other sections, fills a left zero fill field with question marks (???), which represents field overflow, multiple amounts, or illegible characters. Moves cursor to the next field.

• <Alt>+<F2>. Displays the previous section. To continue verifying the current section, KV EOP enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" Confirmation box.

• <Alt>+<F8>. Shows the KV EOP the value previously entered in OE for a section. To continue verifying the section, the KV EOP enters "Y" in the "DONE VIEWING OE VALUES?" Confirmation box.

• <Alt>+<F12> or <Alt>+<H>. Provides field-level help. This function is currently not available.

• <Page Up>. Moves to the previous section for all sections except the Block Header. If the KV EOP has entered any characters in the section, it will prompt the KV EOP for a "CANCEL VERIFY? DATA WILL BE LOST!" Confirmation. Once the cancellation is confirmed, the current section is displayed.

• <Page Down>. Moves to the next section. If the KV EOP has entered any characters in the section, it will prompt the operator for a "CANCEL VERIFY? DATA WILL BE LOST!" Confirmation. Once the cancellation is confirmed, the next section is displayed.

• <Home>. Moves the cursor to the section field.

• <Delete>. Deletes section except for Block Header.

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

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

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

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

(4) 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).

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

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

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

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

(4) The Block Header display contains the following fields:

• ABC — The Alphanumeric Block Control number is the 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 twelve-digit number that uniquely identifies a block. The EOP enters the first eleven digits. The twelfth (12th) digit is the current processing year digit generated by the system but can be manually updated by the EOP.

  Note: If the generated year digit and the year digit in box 12 on Form 3893 do not agree, press <F1> or <Backspace> to overlay the year digit to match the year digit in box 12.

• BATCH — The 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 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 which 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. This field is filled with zeros if left blank by the EOP.

• SOURCE — This represents the Source Code of the documents in the block. The Source Code can be "4", "R", or "N". This field is filled with zeros if left blank by the EOP.

• 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. This field is filled with zeros if left blank by the EOP.

• RPS — The RPS Indicator identifies that remittances are 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.

(5) 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.

(6) 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.

(7) Block Header Display

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

1. Section 01 of the first document must be completed before logging off the system or pressing <F9>.

2. Once Section 01 of the first document has been entered, the block can be resumed later.

3. If Section 01 of the first document is not entered and the EOP logs off or presses <F9> and answers the confirmation message, the ABC and Block Header data are purged.

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

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

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

(5) 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 <Alt>+<F10>. A message will appear asking "CONFIRM THE DELETE OF THE END OF THE BLOCK?" If "Y", this will delete the erroneous end of block. If this action does not delete the erroneous end of block, contact the Supervisor for instructions.

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

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

1. After each field has been entered (except the TIN and Name Control/Check Digit fields) press <Enter> to move to the next field.

2. If no data is present for an element, press <Enter> unless another action is specified.

3. Care must be taken in scanning the document to determine if there is additional data to be entered for a section.

4. If there is no additional data to be entered for the section, but there is additional data to be entered for the document, press <F6> and continue with the next section. Enter the Section Number to move to the next section.

5. If there is no additional data for the document, enter "D" and continue to the next document.

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

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

1. Check the Document Serial Number and, as necessary, rearrange any documents found out of sequence in the block.

2. If an incorrect Serial Number was entered, correct the Serial Number and continue.

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

1. The MUST ENTER fields are denoted by stars (★) under <Enter> shown in "Fld. Term." column in the Transcription Operation Sheets.

2. The MUST ENTER fields are denoted by green or yellow color on the ISRP display.

3. To correct this error message, if there is no data present for the MUST ENTER field, key a zero (0) and press <Enter>, unless otherwise instructed.

(1) 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.

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

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

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

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

(5) All Block Headers will require Key Verification.

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

1. Check the display and the source document to be sure that the data was entered correctly.

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.

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

1. When the data entered by the OE EOP and the KV EOP agree, the system will display the first section of the first document of the block.

2. If the data entered by the KV EOP differs from the data entered by the OE EOP, an error message "VERIFY ERROR - REKEY FIELD" will display. The KV EOP will clear the error message with <F9>.

3. As the KV EOP enters a field, a box will appear at the point of the first mismatch. The KV EOP should check the document, and if the KV entry is wrong, correct the entry by pressing <Backspace> and entering the correct data. If the KV data is correct, the KV EOP will finish entering the field, and press <Enter>. The value compared will be the KV entered value.

4. If there are errors remaining when the KV EOP comes to the end of the field, the message "VERIFY ERROR - REKEY FIELD" will be displayed. The KV EOP will clear the error message with <F9>.

5. If the field is a money amount field, the error message will not appear until the KV EOP has entered the entire field.

(8) 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.

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

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

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

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

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

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

(2) Sections that always require validation are as follows:

• The first section of every document entered by Original Entry.

• Systemically required sections that were not entered during Original Entry.

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

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

1. If the KV EOP wishes to see the data as it was entered by OE, the KV EOP can press <Alt>+<F8> to view the entire section, or <F8> to view the current field.

(1) The KV EOP may 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 EOP determines that the data is still mixed, the block may be BOBed, but only with the Supervisor's concurrence.

2. The mixed message causes the block to be BOBed by the system during end of shift processing.

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

1. If the document requested by the system is an extra document entered by the OE EOP, the KV EOP should follow the instructions for deleting the document as contained in paragraph 3.24.37.3.4 (3): <F7> in Command Mode.

2. If the document is missing from the block (document has either been withdrawn or lost after Original Entry), enter "MS" in the Section Number. Each Section Number for the missing document must have the MS overlaid in the Section Number field.

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

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

(1) 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.

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

(1) 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 <F6>.

   Exception: Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields. If <Enter> 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.

(2) 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 for instructions to correct this error message.

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

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

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

(1) 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.

(2) Honor misplaced entries arrowed from one line to another.

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

(4) 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.

(1) 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 <Enter>.

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.

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

(1) 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 <Enter>.

   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.

(1) 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 <F6>, then press <F4>, 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.

(2) 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.

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

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

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

1. "MM" must be 01–12.

2. "DD" must be 01–31.

3. The century of the year will automatically generate.

4. The Received Date cannot be greater than the current processing date.

Note: 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.

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

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

(6) Use the following table to translate months into MM format:

(1) 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:

(2) 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.

(3) The following rules apply to all TIN type elements.

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

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

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

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

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

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

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

(11) Enter a period for each illegible digit in the TIN.

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

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

(14) 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.

(1) 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.

(2) 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.

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

(4) 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.

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

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

(1) 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 <F9> to clear the error message.

2. Press <F12> to fill the field with question marks and cause the document to go to the Error Resolution System.

(2) 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.

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

1. Press <F9> 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 (#).

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

1. Press <F9> to clear the error message.

2. Press <Backspace> 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 3.24.3.1.5.6.1 for Name Line Validity Checks.

(5) AIL (Additional Information Line)

1. Press <F9> to clear the error message.

2. Enter a pound sign (#) in the last position of the field.

(6) ADD

1. Press <F9> to clear the error message.

2. Enter a pound sign (#) in the last position of the field.

(7) C/S (City/State)

1. Press <F9> to clear the error message.

2. Enter a pound sign (#) in the last position of the field.

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

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

(3) 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.

(1) Enter the Name Control as follows:

1. Press <Enter> 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 3.24.37.6.13 for Name Control determination). It will not be necessary to press <Enter> 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 <Enter>.

4. If the Name Control is missing or illegible, enter one period followed by <Enter>, 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.

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

(2) 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.

(3) Examples of individual Name Controls:

(4) 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.

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

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."

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

1. 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

2. 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

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

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

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

(5) Use the following rules for entering Hispanic names.

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

(6) 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

(7) Native American last names may contain several words.

(8) 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

(9) 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.

(10) Reverse the first and last names when the last name is obviously first.

(11) Enter hyphens where shown.

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

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

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

(15) 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.

(16) Omit "Estate of" if shown or edited.

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

1. 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

2. 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< .

3. 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

4. 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

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

(1) Underlining will identify an entry for the AIL prompt.

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 3.24.37.6.16(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

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

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

1. Enter "%", a space and the name.

2. Do not enter "%" with an address. "%" belongs with a name but never with an address.

3. If the only address present has In-Care-of (%), omit the % and enter it in the address line.

4. If only an e-mail address is present for the AIL field, enter a single pound sign (#).

5. If edited, enter as edited.

6. 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.