3.24.38. BMF General Instructions

(1) If the operator enters a Check Digit and TIN and enters "N" in the "ADDRESS CHECK?" field, the Enhanced-Entity Index File (E-EIF) is not checked. Instead, the system validates the TIN against the Check Digit to ensure both are transcribed correctly. In all other cases, the E-EIF is accessed and input data is compared to data in the E-EIF. The E-EIF check compares some or all of the following items: Name Control, TIN, first 6 characters (including spaces) of the street address, and ZIP code.

(2) The "ADDRESS CHECK?" field determines whether the E-EIF check includes an address comparison. Enter a "Y" (Yes) or an "N" (No) as follows:
E-EIF Check

(3) If you entered an "N" at the "ADDRESS CHECK?" prompt and the:

1. Check digit was entered, the system will bypass the E-EIF and the address fields will not be prompted.

2. Name control was entered, the E-EIF check compares only the name control and TIN. If they match, the check digit from the E-EIF is displayed in the check digit field and the name control is grayed out and filled with blanks. The address fields will be prompted.

(4) If you entered a "Y" at the "ADDRESS CHECK?" prompt, a data entry window appears. (To use the embedded keypad in this window you must use the <SHIFT> key.) Enter information as follows:

1. STREET KEY: Enter the first six characters of the address line as follows (include spaces, hyphens ("-") and slashes ("/") but no other punctuation marks such as periods, commas, apostrophes, etc.).
   Street Key Examples

   Note: Enter the Street Key exactly as entered on the address line.

   
   

IF	THEN
"P.O. Box", "POB", or "P.O. Drawer" is present with or without a street address	Enter the first six characters following the literal "P.O. Box", "POB", or "P.O. Drawer"
"Box" is present at the beginning of the address and there is no street address	Enter the first six characters following the literal "Box"
"Box" is present elsewhere in an address or is in front of a street address	Enter the first six characters of the street address
A street address is present without a "P.O. Box" or "P.O. Drawer"	Enter the first six characters of the street address

2. ZIP KEY: Enter the first 5 digits of the ZIP Code and press <Enter>.

(5) If the entity information matches the E-EIF, the system will not allow access to the address fields. The Name Control will change to Check Digits and the cursor will advance to the next field for input.

(6) If the entity information does not match the E-EIF, the system will allow access to the address fields. Enter the address where prompted. If there is an in care of name shown on the return AND the notation "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, DO NOT enter the in care of name in the "In Care of Name" field. An in care of name may be indicated by "in care of", an in care of sign (c/o), a percent sign (%) or some variation of those in front of the name.

(7) If you have made an incorrect entry in any field involved in the entity processing, you may correct the incorrect entry or entries allowing the entity processing to occur correctly. Position the cursor in the first incorrect field, correct the entry then enter through or correct remaining fields as appropriate.

(1) Documents can be inserted anywhere in the block provided that the document does not already exist.

(2) To insert a document, press <F9> for Command Mode and <Alt>-<F8> to insert. Enter the document serial number.

(3) To delete a document, press <F9> for Command Mode or <Pg Up> or <Pg Dn> to move to Section 01 of the document to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE DSN # xx?". Enter a "Y".

(1) Sections can be inserted anywhere in the document, provided that the section does not already exist. To insert a section, enter the section number in the "SECT:" field. If the section already exists, it will be displayed for editing.

(2) To delete a section, press <F9> for Command Mode or <Pg Up> or <Pg Dn> to move to the section to be deleted then press <F7> or <Delete>. A prompt will appear that says, "DELETE SECTION # xx DSN # xx?". Enter a "Y".

(1) The DLN is a 14-digit number assigned to each input document for control purposes. It is made up of the following elements:

1. File Location Code (1st and 2nd digits)

2. Tax Class (3rd digit)

3. Document Code (4th and 5th digits)

4. Julian Date (6th, 7th, and 8th digits)

5. Block Number (9th, 10th, and 11th digits)

6. Document Serial Number (12th and 13th digits)

7. Year Digit (14th digit)

(2) All the above elements except the Document Serial Number are entered on the Block Header Screen Display. The Document Serial Number is entered on each individual document.

(3) It is the responsibility of the Entry Operator (EOP) to visually check the DLN on the control documents with the DLN on the first document of the block before entering the Block Header. If it does not match, refer the block to the Manager or Lead.

(1) If the Taxpayer Identification Number (TIN) is unaltered on a preprinted label, enter the Check Digit. See IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs) for instructions on TINs. If altered, enter the Name Control. (You cannot enter both the Check Digit and the Name Control.)

(2) Check Digit:

1. Enter the two letters shown above the name line on the preprinted label.

2. The system will position the cursor on the TIN field. Enter the TIN.

3. If the Check Digit is invalid, the error message "CHECK DIGIT ERROR" will appear. The cursor will be positioned on the first digit of the TIN. Check the Check Digit and TIN fields for errors.

4. If entered incorrectly, correct the error(s) then press <Enter>.

5. If both the Check Digit and TIN fields are correct, press <F7> to override the error message then continue.

(3) Name Control:

1. Press <Enter> at the Check Digit field. The system will position the cursor in the Name Control field.

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

3. If the Name Control is less than four characters, enter the characters shown then press <Enter>.

4. If the Name Control is four characters, there is no need to press <Enter> since the system will position the cursor in the next field.

5. If the Name Control is missing or illegible, enter a single period (.) then press <Enter>.

(1) The Name Control generally consists of the first four significant characters of the taxpayer's name and is normally edited on the return. The first character must be a letter or numeric and the remaining characters can be letters, numbers, an ampersand (&) or a hyphen (-). Any other characters are omitted.

(2) The hyphen will be entered using the minus key <-> located to the left of the equal key <=> in the numeric keys located over the alphabetic keyboard or the hyphen located on the top row of the numeric keypad keys.

(3) Do not use the letters "DBA" (Doing Business As) or "FBO" (For Benefit Of) as a part of the Name Control.

(4) If any of the items listed below are included in the business name, use the first four characters of the business name.
Determining Names Controls Examples:

(5) If the Name Control is not edited or more than one Name Control is edited, use the following procedures to determine the Name Control from the name line area.

• Business/Corporate Trade Names
  The Name Control for a business or corporate trade name is the first four significant characters of the business/corporate name. An exception to this rule is to exclude "The" when used as a prefix to the trade name when "The" is followed by more than one word.
  Business/Corporate Trade Names Examples:

TRADE/BUSINESS NAME	NAME CONTROL
John Ash Plows, Inc.	JOHN
The Black Co.	BLAC
1 & 2 Company	1&2C
The 123 Club, Inc.	123C
The Maroon	THEM
11th Street Agency	11TH
XY Corporation	XYCO
ABC Club Assoc.	ABCC
E-1 Drive Co.	E-1D
JBX.com	JBXC
J. S. Green Inc.	JSGR
Jav LLC	JAVL
C and R Blue Inc.	CAND
Carl Sandpiper M. D. P. A.	CARL
Harold Almond dba Howard Development, Inc	HOWA
Sam Sparrow, SC	SAMS

• Partnership Names
  The Name Control for partnerships is derived using the first four characters of the trade (business) name. If there is no trade (business) name, then use the first four characters of the first listed partner's last name (surname).
  Partnership Name Examples:

PARTNERSHIP NAME	NAME CONTROL
WP Coffee & N H Tea Ptr.	COFF
James En & Robert Yee Ptr.	EN
Alice, Jack, and Mary Hen Ptr.	HEN
J Aspen & W Aspen Ptrshp.	ASPE
Green & Yellow Ptr.	GREE
Eng, En & Yeb Ptrshp.	ENG
Black and White Assoc.	BLAC
Michael Woods & Joseph Light, Ptrs dba M&J Furniture	M&JF
B and W Cola	BAND
W & R Cola	W&RC

• Individual Names with Trade Names

When both an individual's surname and a trade name are present, the name control is the first four significant characters of the individual's surname unless the trade name is a corporate or Limited Liability Company (LLC) name.

When an individual's surname is shown with a corporate or LLC name, the name control is the first four significant characters of the corporate or LLC name.
Individual Names with Trade Names Examples:

INDIVIDUAL NAME WITH TRADE NAME	NAME CONTROL
James P. Cedar Redwood Restaurant	CEDA
James P. Cedar Redwood Restaurant, Corp.	REDW
John Maple, Ptr Maple Pizza, LLC	MAPL
James P. Cedar Redwood Restaurant, Inc.	REDW
Jason Wolf dba Cornerstone Construction	WOLF

• Political Organizations
  Political Organization Examples:

POLITICAL ORGANIZATION	NAME CONTROL
Committee to Elect John Doe	JOHN
Avery Rose for Congress	AVER
Jones for State Representative	JONE
Citizens for John Beagle	JOHN
Friends of Jasper Maker	JASP

• Other Organizations

Unions, Municipal Groups, Churches, Lodges, Associations, Tax Exempt Organizations, Government Entities and other like entities are edited as Corporate Trade Names.

If Parent Teacher Association "(PTA)" or Parent Teacher Organization "(PTO)" is present, use "PTA" or "PTO" and the first letter of the state where the organization is located even if the state name is not present. Use the state found in the entity area of the return.

If "VFW" (Veterans of Foreign Wars) is present, use "VETE" as the Name Control.
If the name of a national organization is present, use the first four characters of the national title.
Other Organization Examples:

ORGANIZATION NAME	NAME CONTROL
Bluebird Builders Union	BLUE
Local 242 International Brotherhood of Table Makers	INTE
Roofers Union Local #49	ROOF
Board of Trustees of the Public Library	BOAR
The BXVJ Foundation	BXVJ
Ice Wagon Drivers Helpers Union	ICEW
BCO Closed Mess Bldg #358	BCOC
VFW Post 3120	VETE
Parent Teacher's Organization of Maryland	PTOM
Parent Teacher's Association of Maryland	PTAM
Parent Teacher's Association of San Francisco	PTAC
PTA of Jasper County, RI	PTAR
City of Jackson, Board of Commissioners	CITY
Diocese of St. Louis, St. Mark's Hospital	STMA
St. Joseph's Church of Cypress	STJO
Department of Flowers	DEPA

• Trust Names

The Name Control for trusts is determined by applying either the rules of corporate or individual names, as applicable, to the name of the maker of the trust as appears in the First Name Line. Ignore the word "Trust" or "Fund" if it comes at the beginning of the name.
Trust Name Examples:

TRUST NAME	NAME CONTROL
Kate B. Begonia Trust UW FBO Edna M. Ryan Rose Trust Co TR	BEGO
Molar Dental Office Ltd. Sunday Sharing retirement Plan UA DTD Sept. 23, 1969 National Chestnut Bank TR	MOLA
Trust 12345 Walnut Tree Bank TR	1234

• Estate Names

The name control for an estate is derived from the surname of the decedent. If a "GNMA" pool number is present, use the first four digits of the pool number except do not include any leading zeros or trailing alphas. If there are fewer than four numbers, use the "GNMA" to complete the Name Control.
Estate Name Examples:

ESTATE NAME	NAME CONTROL
Estate of D. T. Morning Allen T. Night EX Someday Brother's Co.	MORN
GNMA Pool No. 00108B	108G
0003 GNMA POOL	3GNM
GNMA Pool # 18A	18GN
0020, GNMA POOL	20GN

• Individual Name Controls

The Name Control consists of the first four significant characters of the individual's last name. Disregard spaces between letters in the last name. Omit titles, suffixes, and punctuation marks except hyphens.

When two unhyphenated last names are shown, the Name Control is the first four characters of the second last name unless the name is of Hispanic origin. When two Hispanic last names are shown, the Name Control is the first four characters of the first last name.

Note: This rule may not accurately identify all Hispanic names, but it provides Name Control consistency.

When "de", "del", or "de la" appears as part of a Hispanic name, include it in the Name Control.

When "Van" or "Thi" appears with an Asian-Pacific name, do not include these as part of the Name Control. These are common middle names. Asian Pacific names often include a hyphen (-) as part of the first name.

Native American names often contain several words. The Name Control always begins with the first word.
Individual Name Control Examples:

INDIVIDUAL NAME	NAME CONTROL
John Swallow	SWAL
Joan Hickory-Hawthorn	HICK
John Lea Wren	WREN
Jane Lea-Cedar	LEA-
John Di Pigeon	DIPI
John O'Willow	OWIL
John Ao, Sr.	AO
Pedro Paz Ayala	PAZA
Abdullah Allar-Sid	ALLA
Joe McElm	MCEL
Juan de la Oro	DELA
Maria Beagle y Maltese	BEAG
Sylvia Juarez de Reyes	JUAR
Sylvia de Reyes	DERE
Juan Garza Morales	GARZ
Donald Van Oak	VANO
Otto Von Hickory	VONH
Binh To La	LA
Nam Tran & Thuy Thanh Vo	TRAN
Dang Van Le	LE
Nhat Thi Pham	PHAM
Yen-Yin Chiu	CHIU
Mary White & John Gold	WHIT
Jake Running Bear	RUNN
Flying Eagle	FLYI
John Hardy, Minor	HARD

(6) If unable to determine the Name Control, enter a single period (.).

(7) See Document 7071–A (Name Control Job Aid) for more information on determining BMF Name Controls.

(1) A TIN is a nine-digit identification number that can be a Social Security Number (SSN), Employer Identification Number (EIN), or a Preparer Tax Identification Number (PTIN). The following rules apply to all TINs.

(2) The SSN format is xxx–xx–xxxx; the EIN format is xx–xxxxxxx; the PTIN format is Pxxxxxxxx. Do not enter the hyphens (-).

(3) SSNs and EINs are formatted with the hyphens on the VBDEA displays. TIN fields which accept either an SSN or an EIN are not formatted.

(4) If a TIN is not present in Section 01, enter 9 periods. If a TIN is missing in any other section, press <Enter>.

(5) If the TIN is less than 9 digits, enter the digits shown (for PTIN, "P" and the digits shown) followed by periods to complete an entry of 9 digits.

(6) If the TIN is more than 9 digits, enter the first 8 digits (for PTIN, "P" and the first 7 digits) and a period.

(7) Enter a period for each illegible character in the TIN.

(8) If an SSN is preceded by a "T", use the following procedures:

1. If 9 digits are present, ignore the "T" and enter the 9 digits shown.

2. If 8 digits are present, key a "9" in place of the "T" followed by the 8 digits shown.

(9) If two or more TINs are shown, enter 9 periods.

(10) It is not necessary to press <Enter> after entry of the TIN in Section 01. The cursor is automatically positioned in the next field.

(1) The IRS Received Date, often referred to as Received Date, is the date a document is first received by the IRS. It is stamped or edited on the face of the return. If edited, it should be in MMDDYY format.

(2) An Official Received Date Stamp may consist of no less than:

1. "Month" — alpha or numeric characters.

2. "Day "— two digits: 01–31. (For example, -1, 1, or 01)

3. "Year" — two or four digits.

4. Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or

5. A functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Correspondence Imaging Inventory (CII), Accounts Management (AM), etc.).

(3) Date fields are 8 positions in MMDDCCYY format. Normally operators enter the received date in MMDDYY, the century digits are system generated based on the year entered. However, if the last two digits of the year (YY) is greater than or equal to 50, all 8 positions must be entered. If the incorrect century is generated, correct the century by arrowing back to the century digits and correcting them.

(4) When a hyphen is before a digit, enter a zero (0) in place of the hyphen. When a hyphen is after a digit, enter a zero (0) before the digit.

Date Field Examples:

(5) The Received Date must be an Official stamp or edited on the return. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date.

(6) If the return is late filed, enter the Received Date. If the Received Date is missing, and is a MUST ENTER field, enter 6 periods.

(7) Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, "CC", will be generated by the system based on the year entered.

(8) Tax Year- the time covered by a particular return represented by the year in which the period ends. Tax Years can be edited or shown at the top of the face of the return. Tax Years are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Years are 4 positions in CCYY format. Enter YY. The century digits, CC, will be generated by the system based on the year entered.

(9) Process all dates and tax periods as follows EXCEPT THOSE IN THE BLOCK HEADER unless otherwise instructed in the document-specific IRMs:
Date and Tax Period Field Examples

(1) Enter the information exactly as shown from the name block on the document except as instructed below. These procedures do not apply to the in care of name.

1. Enter ampersand (&) for the word "and" or the word "or".

2. Space for a period.

3. Never enter two consecutive spaces.

4. Space within a true last name where shown.

5. Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

6. Omit slash (/) if shown in name line. Space for slash.

7. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen.

8. For deceased, enter "DECD" where shown on the document.

9. Reverse the first and last names when the need is obvious.

10. Delete prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Miss, etc. Also omit "Mrs." if the woman's given name is present.

11. Omit "Estate of" if shown or edited.

12. "Jr." or "Sr." should be entered where shown on the document.

13. Numeric characters with a name should be entered as Roman Numerals (alpha).

14. "MINOR" should be entered where shown on the document.

15. Do not enter Also Known As (AKA), Doing Business As (DBA), or Formerly Known As (FKA).

(2) Special characters are keyboard characters that are neither alpha nor numeric. They are the exclamation point "(!)", pound or number sign "(#)", percent sign "(%)", caret "(^)", ampersand "(&)", asterisk "(*)", left and right parentheses ("( )"), underscore" (_)", hyphen or minus sign" (-)", equal sign "(=)", left and right brackets" ([ ])", forward slash "(/)", back slash "(\)", left and right braces "({ })", vertical bar "(|)", semi-colon "(;)", colon "(:)", apostrophe "(')", period "(.)",comma "(,)", angle brackets "(> <)", question mark "(?)", tilde "(~)", grave accent "(')" and quotation mark "(″)".

1. The following special characters are to be spelled out: cent "(¢)", plus "(+)", at "(@)", dollar "($)".

2. Enter a space for special characters unless otherwise instructed above. If the name line begins with a special character, omit the special character and do not enter a space.

3. For ".com" enter a space for the period.

(1) The "In Care of Name" field allows entry of an in care of name when necessary. An in care of name is indicated by the presence of the in care-of sign (c/o) or the percent sign (%) in front of the name or some other indication that it is an in care-of name. Enter the in care of name exactly as shown on the return. This field will be enabled if access to the address lines is enabled; otherwise, it will be grayed out.

(2) Do not enter a percent sign (%). This character will be generated by post-ISRP processing.

(3) This field must not be used to enter a street address.

(4) If the in care of name is illegible, enter a period (.) then press <Enter>.

(5) Enter an ampersand (&) for the words "and" or the word "or".

(6) Enter a hyphen where shown. Use the minus sign located on the numeric key pad. Do not space before or after the hyphen.

(7) Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

(8) Enter a space for all special characters except as instructed above. If the "In Care of Name" field begins with a special character, omit the special character, but do not enter a space.

(9) Never enter two consecutive spaces.

(10) Reverse the first and last names when the need is obvious.

(11) Numeric characters with a name should be entered as Roman Numerals (alpha).

(12) If two or more in care of names are present, enter the first in care of name.

(13) Code and Edit will not edit the "in care of name" by arrowing when it appears on the address line before the street address. EOPs will pick up the "in care of name" then the street address from the address line.

(14) Code and Edit will not edit the" in care of name" if present in the entity area of the return for some forms. EOPs are to transcribe the" in care of name" when present in the entity area of the return.

(1) The purpose for the following instructions is to ensure that the correct street address is on the Taxpayer's Master File Account and to achieve uniformity so that duplicate filers can be identified.

1. Enter the house number and street, route number, post office box, or box number.

2. Abbreviate words requiring standard abbreviations unless the word is a proper name.

3. Enter a slash (/), if present in the address line. Do not space before or after the slash.

4. If two complete addresses are present and neither is edited, but one of them is a P. O. Box, enter the P.O. Box. Both "POB" and "PO Drawer" should be treated as if they read "PO Box".

5. If two complete addresses are present and neither is edited nor a P.O. Box, enter a single pound sign.

(2) Be sure to enter all particulars of the mailing address (apartment numbers, suite numbers, box numbers, etc.) in the street address field. This may require abbreviation of lengthy address information in order to provide all pertinent information necessary for accurate delivery.

1. Enter college, building, post office branch as the address if no mailing address is given.

2. Omit the pound symbol "(#)" and "Number" if they precede a number to a house, apt., route, Box, or P.O. Box.

3. Omit "No." unless it refers to a direction.

4. Enter numbered streets including avenues, boulevards, etc., as shown. Do not add "ST" to a "1", "RD" to a "3", "ND" to a "22", etc.

5. Always include Private Mail Box (PMB) after the mailing and/or street address.

6. Enter plurals for the standard street, road, avenue, apartment, etc., abbreviations as "STS", "RDS", "AVES", "APTS", etc. where necessary.

7. Never include the letters Air/Army Post Office "(APO)" and Fleet Post Office "(FPO)" as part of the street address.

8. Omit "in care of" symbol (%) if shown with an address.

9. If data appears in an Apartment Number box, always key "APT" before the apartment information.

10. If a "Highway" contains a number, always key "HWY" before the number.

11. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen.

12. Space for all periods (.). Never enter two consecutive spaces.

13. Always key "AND" if an ampersand (&) is shown.

14. Omit apostrophe (') if shown in address line. Do not space for apostrophe.

15. Do not enter an In Care of Name in this field.

16. Space for all special characters that are not listed above.

(3) Always use the following standard abbreviations when abbreviating addresses unless the word is part of the street name (such as "Court Street" or "Circle Avenue"). If the taxpayer has used a non-standard abbreviation and the operator can determine if it corresponds to one below (such as "Str" instead of "St" or "Hghwy" instead of "Hwy"), use the standard abbreviation. The following list of address abbreviations, that are honored by the post office, must be used when an address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field. These standard abbreviations may also be used on foreign returns.


Standard Street Abbreviation Examples

(4) If "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, do not input the address fields. They have been previously entered.

(1) Returns with foreign addresses will be sent to the Ogden Submission Processing Center.

(2) Enter the foreign address exactly as shown using the following guidelines.

1. Enter a slash (/) if present. Do not space before or after the slash.

2. Omit the pound symbol (#).

3. Omit "in care of" or "%".

4. Space for all periods (.). Never enter two consecutive spaces.

5. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen.

6. Always key "AND" if an ampersand (&) is shown.

7. If the foreign address is illegible, enter a period (.) then press <Enter>.

8. Enter the foreign city, province, and postal code in the street address field. Enter the data exactly as edited on the return.

9. Enter the foreign country code in the city field.

10. Enter a period (.) in the state field. Never enter a dollar sign ($) in this field.

11. Leave the ZIP Code field blank.

12. If two or more foreign addresses are present and neither has been edited, enter a single pound sign.

13. Omit apostrophe (') if shown in address line. Do not space for an apostrophe.

(3) The following instructions are for the Kansas City Submission Processing Center.

(1) After pressing <Enter> in the address field, a City/State Generation pop-up window will appear, unless your site has disabled this feature. This window allows the system to access US Postal Service data to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code.

(2) The pop-up window contains City Key and ZIP Code fields:

• City Key - If there is a Major City Code (MCC) available for the city as shown in Exhibit 3.24.38-3 , enter the 2 digit code and press <Enter>. If the city is shown in the list in Exhibit 3.24.38-4, the MCC's from the list can be used because the system is unable to generate the city and state for these cities. If you do not enter an MCC, enter the first 3 letters of the city. After 3 letters are entered, the cursor automatically moves to the ZIP Code field.
  

  Note: If DPO, "APO" or "FPO" is shown, enter DPO, "APO" or "FPO" as the City Key.

Note: Do not use abbreviations such as N, NO, S, SO, E, W, NW, ST or FT when entering the city key even if the abbreviation is shown on the return. Use the first three letters of the spelled-out city name.

City Key Examples

CITY SHOWN ON RETURN	ENTER CITY KEY AS
St. Louis	SAI
So. Pasadena	SOU
W. Covina	WES
Ft. Lauderdale	FOR
N. Kansas City	NOR
McAllen	MCA
APO New York	APO
FPO Miami	FPO

• ZIP Code - Enter the first 5 digits of the ZIP Code and press <Enter>. If other than 5 digits, enter the digits shown up to a maximum of 5 digits. Do not enter digits from the ZIP plus 4 code. If illegible or missing, press <Enter>.

(3) For returns with a foreign address, enter the foreign country code for the City Key and leave the ZIP Key blank. Verify that the foreign country code is correct and press <Enter> or <F6>/<*> through the generated fields.

(4) After entering the ZIP Code, the Pop-up window closes.

• If a Major City Code (MCC) and the ZIP Code were entered, no attempt is made to match against Postal Data. The MCC will appear in the CITY field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the CITY field. Verify that the MCC and ZIP Code are correct and press <Enter> or <F6>/<*> through the generated fields.

• If the first 3 letters of the city and the ZIP Code were entered and a "good match" is found in the postal data, the city and state will generate, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the CITY field. A "good match" occurs when there is one and only one exact match between the data entered in the Pop-up window and the US Postal Service data. Verify that the City, State, and ZIP Code are correct and press <Enter> or <F6>/<*> through the generated fields. (If no state is shown on the return but a "good match" was found accept the generated State as correct.)

• If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as generated.

• If there is no "good match" found and an MCC was not entered, the city and state must be entered manually. The ZIP Code will appear in the ZIP field.

(5) If the city and state are not generated or the City/State Generation pop-up window did not appear, enter the city as follows:

1. Space for all hyphens (-) and ampersands (&).

2. Omit any apostrophes. Do not space for an apostrophe.

3. Disregard all counties and parishes.

4. If two or more cities are present and neither is edited, enter a single pound sign.

5. If no city is shown, but a township or military installation is shown, enter it as the city.

6. If there is a Major City Code (MCC) available for the city, as shown in Exhibit 3, enter the 2 letter alpha code and press <Enter>.

7. Correct obviously misspelled cities.

8. If North, South, East or West is shown at the beginning of the city name, use the standard abbreviation (i.e., N = North, S = South). In all other situations, spell out the direction. Major City Codes are not used in this instance.

9. If a number is shown as part of the city, it must be spelled out.

(1) Always use the following standard abbreviations for STATES and TERRITORIES:

(2) If two or more states are present and neither is edited, enter a single pound sign.

(3) APO/FPO/DPO States are entered as follows:

• Armed Forces Americas - AA

• Armed Forces Europe - AE

• Armed Forces Pacific - AP

• APO Seattle, APO San Francisco, or APO AP - APO/AP

• APO New York or APO AE - APO/AE

• APO Florida, APO Miami, or APO AA - APO/AA

• Diplomatic Post Office - DPO

(1) Enter the first five digits of the ZIP Code.

1. If other than 5 digits, enter the digits shown up to a maximum of 5 digits.

2. Do not enter digits from the Zip+4 Code.

3. If illegible or missing, press <Enter>.

4. If two or more Zip Codes are present, press <Enter>.

(1) Computer Condition Codes, often referred to as "Condition Codes", are edited on returns prior to being transcribed. There can be up to 10 Condition Codes on a return. The location varies by return. Instructions in document-specific IRMs specify the location of this field for each return.

(2) If the Condition Code is illegible, enter a pound sign (#), for the illegible character.

(3) Condition Code "I" will be edited with a line on the top and bottom (as in block letter style).

(4) Assume that a character appearing to be a zero is an alpha "O".

(5) If Condition Code "G" is present, enter the return as follows unless otherwise instructed by the document-specific IRM. If the return is a:

• Non-remittance return, press <F6> and end the document after the Error Resolution System (ERS) Action Code field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and press <F6> then end the document.

• Remittance return, press <F6> after the ERS Action Code field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and then press <F6> to end the section. Proceed directly to Section 03, enter the remittance amount then end the document.

(1) Enter the PCLIA/NAICS code exactly as shown except as follows:

(1) The ERS Action Code, often referred to as simply "Action Code", is a numeric 3-digit code generally edited in the bottom left margin of the return. Ignore anything after the 3-digit code, such as hyphens, dashes, or subsequent characters.

(2) If an Action Code is edited on a return that does not have an Action Code field, enter a "U" in the Condition Code field.

(3) If an Action Code in the "600" series is present on the return,

• If it is a non-remittance return, press <F6> and end the document after this field. If there is a subsequent MUST ENTER field in the section, enter zero in the field, press <F6> and then end the document.

• If it is a remittance return, press <F6> to end the section after this field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and then press <F6> to end the section. Proceed directly to Section 03, enter the remittance amount and end the document.

(4) If the Action Code is illegible, enter a "U" in the Condition Code field.

(5) If more than one Action Code is edited on the return, enter the highest Action Code.

(1) If zero or blank amounts are present and the field IS NOT a MUST ENTER field, press <Enter> unless otherwise directed in the document-specific IRM.

(2) If zero or blank amounts are present and the field IS a MUST ENTER field, enter zero (0) then press <Enter>.

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

(4) Enter cents in money amounts as follows:

1. If a dollar amount is present and no cents are present, enter two zeros.

2. If a dollar amount is present and followed by a line, dash or hyphen, enter two zeros.

3. If a dollar amount is present and the cents are lined through, enter two zeros.

4. If there is a single numeric digit in the cent’s column, enter the digit followed by a zero (0).

   Note: If a cent sign (¢) immediately follows the single digit, enter a zero (0) and the single digit.

5. If there are 3 or more digits in the cent’s column, enter the first two digits.

(5) All money amounts will be entered in DOLLARS AND CENTS unless otherwise specified. A space and a dollar sign following the prompt (for example, LN2 $) indicates that the field is a dollar’s only field.

(6) Transcribe entries as negative amounts if brackets are pre-printed on the form, bracketed or otherwise shown as negative by the taxpayer, or edited by IRS personnel. If the field does not accept a MINUS (-) in the field termination (FLD Term) column, enter the amount and press <Enter> unless otherwise instructed.

(7) Some European countries use commas in place of periods and vice versa when reporting dollar amounts on tax returns. For example: 36,02 for $36.02. When transcribing these returns, replace commas with periods and periods with commas. See Money Amount Examples as follows:

(1) The Remittance or Payment Received is an amount printed or edited on the return to indicate a payment was received with the return. This field can be entered only if a Pre-journalized Credit Amount was entered in the Block Header and is a MUST ENTER field in this case.

(2) Enter the amount printed by a cash register in any location on the return or edited in green pencil in the "Balance Due" or "Tax Due" area.

• Check the control document (Form 813 or Form 3893) if the amount is illegible.

• Enter the "RPS" amount printed on the upper right corner of the return ONLY if underlined in green.

• If Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the Remittance amount.

(1) The Third-Party Designee and Discuss with Preparer Check boxes are used by the taxpayer to designate a person with whom the IRS is authorized to discuss the return. The checkbox is located just above the signature area on the return. Enter a "1" in this field if only the "Yes" box is checked. Otherwise, press <Enter>.

(1) The Third-Party Designee ID Number is a unique number chosen by the Third Party Designee to allow an IRS employee to verify the person's identity when calling on the telephone. Only A-Z, 0-9, and blanks are valid. If the ID number is too long, enter as much of the data as possible.

(1) The Preparer's Social Security Number (PSSN) field can contain the preparer's true SSN or a unique number assigned to the preparer by the IRS to protect the confidentiality of his or her SSN. A number assigned by the IRS contains a "P" in the first position followed by 8 numbers. The Preparer's TIN contains the preparer's true EIN.

(2) If the Preparer's Taxpayer Identification Number (PTIN) or Firm's EIN is not in the proper box (i.e., stamped on the return), put it in the proper field based on the format as shown on the return.

(3) If the number is not in the standard format or illegible, follow instructions in IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs).

(1) Enter the 10 digit numeric phone number including Area Code. Disregard any special characters and blanks.

(2) If more than 10 digits are present, only enter the first 10 digits.

(3) If any part of the number (for example, Area Code) is missing or illegible, press <Enter>.

(4) If there is more than one telephone number present, enter the first 10 digits of the first complete telephone number.

(5) Disregard a leading "1" or "011".

(6) Tax preparer may stamp the telephone number on the return along with the Firm's EIN or Preparer's TIN. If so, enter the telephone number stamped.